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2024-01-06: Executor May Advance Distributions to Beneficiary
2024-01-01: Importance of Executor Record Keeping
2024-01-01: What Happens if a Will is Lost?
2022-09-11: Estate Planning with Different Types of Trusts
2022-07-29: Estate Planning Flowcharts – Six Common Structures for Affluent Families
2022-06-19: Deceased Spousal Unused Exclusion (DSUE) Amount — Portability
2022-05-06: Report of Foreign Bank and Financial Accounts (FBAR)
2022-04-17: How to Get a Death Certificate
2022-02-15: What is the difference between carryover basis and a step-up in basis?
2022-01-16: The Safekeeping of Wills in New York State
2021-12-26: Die without a will in New York? What happens?
2021-12-25: Testate versus Intestate
2021-12-25: Forms of Real Estate Ownership
2021-12-25: New Regulations Update Life Expectancy Tables
2021-12-24: Unlimited Marital Deduction
2021-10-02: Taxation of Non-grantor Trusts
2021-09-11: When is a Federal Gift Tax Return Required?
2021-09-10: What is a Trustee?
2021-09-06: Same Sex Spouse and Estate Tax
2021-09-06: Federal Estate Tax Exemption Amounts
2021-09-05: Foreign Real Property Inherited by a US Citizen From a Nonresident Alien
2021-08-20: Registration of Charitable Trusts and Estates
2021-08-10: When Someone Dies in New York State
2021-08-10: Right of Election for the Surviving Spouse in New York Probate
2021-05-03: For the 99.5% Act and “STEP” Act
2021-01-30: Estate Planning and Divorce
2021-01-15: Common Legal Terms Relating To Wills And Intestacy
2021-01-09: Annuities – I.R.C. §2039
2021-01-09: Transfers Taking Effect at Death – I.R.C. §2037
2021-01-09: What is a Power of Appointment?
2021-01-09: Revocable Transfers – I.R.C. §2038
2021-01-09: Property Subject to General Power of Appointment – I.R.C. §2041
2021-01-09: Proceeds of Life Insurance – I.R.C. §2042
2021-01-09: Jointly Owned Property – I.R.C. §2040
2021-01-09: Gifts Made Within Three Years of Death – I.R.C. §2035
2021-01-05: What Assets Are Subject to Federal Estate Tax?
2021-01-05: Qualified Domestic Trust
2021-01-05: Property Transferred With Retained Life Estate – I.R.C. §2036
2021-01-04: Basic Purpose of the Federal Gift Tax
2021-01-02: Hardship Distributions From 401(k) Plans
2020-12-31: Portability Election – Deceased Spousal Unused Exclusion (DSUE) Amount
2020-12-27: Estate Planning in Times of Unstable Estate Tax Law and Policy
2020-12-19: Buy Sell Agreements (Cross Purchase and Stock Redemption)
2020-12-19: Wills and Estate Planning
2020-12-11: Trustee Duties
2020-11-26: Artists and Collectors
2020-11-26: Grantor Retained Annuity Trusts (“GRATs”)
2020-11-24: What is a Charitable Remainder Trust?
2020-11-23: What is a Qualified Disclaimer?
2020-11-07: What is a Durable Power of Attorney?
2020-11-03: Who Must File a Gift Tax Return
2020-10-24: Why You Need a Will
2020-10-04: Origin of Estate Planning and Trusts
2020-09-24: Wealth Transfer Taxes (in 6 minutes)
2020-09-15: Stock Transfer Restrictions
2020-09-12: What is Community Property?
2020-05-11: There are no RMDs required for 2020
2020-05-03: Life Events Trigger Estate Plan Review
2020-04-25: Limited Liability Company Basics
2020-04-17: What is a Testamentary Trust?
2020-04-12: New York County Surrogate’s Court Update
2020-04-10: Remote Witnessing of Wills Temporarily Allowed in New York due to Coronavirus
2020-03-29: Paying Estate Tax In Installments
2020-03-28: Coronavirus Aid, Relief, and Economic Security Act (Selected Highlights)
2020-03-27: COVID-19 Executive Order Authorizes Virtual Notarization in New York State
2020-03-14: What Is a Spendthrift Clause in a Trust?
2020-02-24: Life Insurance and the Three Year Rule
2020-02-23: What is a Deficit Restoration Obligation
2020-02-20: What are Capital Gains?
2020-01-18: What is FBAR?
2020-01-13: Taxation of Life Insurance Death Benefit
2020-01-13: How Much Life Insurance Do I Need?
2020-01-12: The SECURE Act
2020-01-12: The Life Insurance Funded Buy-Sell Agreement
2020-01-12: Pay Attention to Beneficiary Designations
2020-01-05: Crummey Powers – Still a Powerful Estate Planning Tool
2019-09-17: Can you appoint a guardian in a will?
2019-08-12: Buy Sell Agreements
2019-08-05: The Problem with Joint Bank Accounts in New York
2019-08-04: Federal Income Tax and Trusts
2019-08-01: Incentive Trusts
2019-08-01: What is a Disclaimer?
2019-07-18: What is ERISA?
2019-07-15: What is the Estate Income Tax Return – IRS Form 1041
2019-07-14: Gift Tax Exclusion for Payment of Medical and Tuition Expenses
2019-06-16: What is the Surrogate’s Court?
2019-06-16: The Executor Must Locate Estate Assets
2019-05-31: New Tax Identification Number Rules
2019-05-21: The Charitable Remainder Trust and the Wealth Replacement Trust
2019-05-07: Lifetime Gifts: Non-Tax Considerations
2019-04-13: The Propriety of Minimizing Taxes
2019-04-03: New Yorkers are Falling off a Cliff
2019-02-28: What is Constructive Receipt?
2019-02-23: What is the Qualified Business Income Deduction?
2019-02-21: Criminals Want Your Data
2019-02-18: What is Income In Respect of a Decedent?
2019-02-16: Is Alimony Still Deductible Under the New Tax Law?
2019-02-14: Wills are the Cornerstone of an Estate Plan
2019-02-11: 8 Pitfalls of Estate Planning
2019-02-11: New Standard Deduction
2019-02-11: The Irrevocable Life Insurance Trust And Crummey Powers
2019-02-07: Decanting – Can I Change an Irrevocable Trust
2019-01-29: New York Estate Tax Claw-back of Gifts Made within Three Years of Death
2019-01-28: U.S. Supreme Court Gives Taxpayer a Win in Trust Tax Case
2019-01-01: Do You Support Death with Dignity?

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