ARTICLES & POSTS

If you are considering whether you can update your New York estate planning documents during the COVID-19 pandemic, there are now options...

The Coronavirus and the resulting social distancing and self-quarantining it has caused have forced most New Yorker's to quickly reevalua...

SECURE ACT ENACTED On December 20, 2019, President Trump signed into law the Setting Every Up Community for Retirement Enhancement (SECUR...

If you own a vacation home in your name individually or will acquire one by purchase or inheritance in the future, it is important to con...

The Internal Revenue Service recently issued Revenue Ruling 2019-24 (https://www.irs.gov/pub/irs-drop/rr-19-24.pdf), providing the first ...

The bulk of the assets that a decedent leaves to his or her loved ones are usually made up of retirement accounts (e.g., IRA, 401(k)), life

On April 12, 2019, Governor Cuomo signed into law the New York Fiscal Year 2020 Budget, which included an amendment retroactively extendi...

If you made gifts in 2018 in excess of the gift tax annual exclusion amount - $15,000 per donee in 2018, or $30,000 if a husband and wife...

There is no time like the present for individuals to review, revise and/or implement their estate planning strategy. Even if you believe ...

By now, everyone has heard of the Tax Cuts and Jobs Act and how it increased the federal gift and estate tax exemption to approximately $...

During the lifetimes of most married couples, especially when a child is involved, mutual estate planning is done so as to ensure that if...

President Trump signed the Tax Cuts and Jobs Act of 2017 (the Act) into law on December 22, 2017, extensively modifying U.S. taxation law...