Small but significant changes are coming soon to the New York State statutory power of attorney form effective June 13, 2021. By legislation passed on December 13, 2020 and signed into law by Governor Andrew Cuomo, all powers...more
Transfers of appreciating assets to spousal lifetime access trusts (SLATs) have become an increasingly popular and flexible estate planning technique. By making a completed gift now, a donor can lock in gifts of amounts up to...more
We hope that you and your loved ones are healthy and safe. 2020, the arrival of the COVID-19 pandemic and this new reality of social distancing and isolation will not soon be forgotten...more
The Internal Revenue Service (IRS) has issued a series of Notices over the last few weeks regarding tax return filing and payment deferrals and we have summarized the key aspects of the Notices in prior alerts. The IRS has...more
The Internal Revenue Service (IRS) recently released a series of notices and frequently asked questions (FAQs) to provide guidance on income tax filing and payment relief due to the coronavirus pandemic. We previously...more