Wills, Trusts, Estates

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Medicaid Planning

New York Community Medicaid Lookback Delayed: Implementation Not Expected Until 2025

Sep 27, 2023

We are following up on our previous post from April 28, 2023, informing you that the New York Medicaid lookback

Latest News

Tax

Structure of the Internal Revenue Code

Nov 18, 2023

Tax

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

Nov 15, 2023

Tax

IRS Published Inflation-Adjusted Tax Numbers for 2024

Nov 10, 2023

Tax

IRS Released Standard Deduction Amounts for 2024

Nov 10, 2023

Tax

IRS Announces Higher Retirement Contribution Limits for 2024

Nov 10, 2023

Tax

IRS Published Inflation-Adjusted Tax Rates for 2024

Nov 10, 2023

Wills

Oct 18, 2023 — Premium

🔑 Entire Estate Going to Charity: Can Charity Be Executor Under New York Law?

What Is the Art of Estate Planning and Will Drafting?

What Is the Art of Estate Planning and Will Drafting?

Sep 17, 2023

🔑 New York: No Requirement that a Will Must Be Dated to Be Duly Executed

🔑 New York: No Requirement that a Will Must Be Dated to Be Duly Executed

Jul 24, 2023 — Premium

Why a Confirmatory Deed Is Superior to an Executor's Deed for Specifically Devised Property in a Solvent Estate

Why a Confirmatory Deed Is Superior to an Executor's Deed for Specifically Devised Property in a Solvent Estate

May 18, 2022

Record Confirmatory Deed for Specific Devise in NY, Suggests Daniel Reiter in Lawline CLE

Record Confirmatory Deed for Specific Devise in NY, Suggests Daniel Reiter in Lawline CLE

May 17, 2022

Trusts

Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion.

🔑 Understanding Estate Administration: Taxpayer IDs and Income Reporting After a Death

Oct 11, 2023 — Premium

🔑 What Is the Date for a Testamentary Trust Under New York Law?

🔑 What Is the Date for a Testamentary Trust Under New York Law?

Oct 09, 2023 — Premium

Two Noteworthy Charts from Trump's Fraud Case

Two Noteworthy Charts from Trump's Fraud Case

Sep 27, 2023

What Does It Mean When a Power of Attorney is "Durable"?

What Does It Mean When a Power of Attorney is "Durable"?

Sep 14, 2023

Estates

Nov 05, 2023 — Premium

🔑 Sample Affidavit of Comparison in New York Probate

Here is a sample Affirmation of Comparison in a New York Probate from a case that I'm studying:

Nov 03, 2023

New York County Surrogate's Court Records Will Be Available on WebSurrogate Starting 11/6/2023

Today, Linda Maryanov (a New York trusts & estates lawyer) shared the following information from Diana Sanabria, the Chief Clerk of

🔑 Sample New York Receipt & Release Agreement for Charitable Corporation

🔑 Sample New York Receipt & Release Agreement for Charitable Corporation

Nov 01, 2023 — Premium

Transfer on Death Deed in New York? The Proposal Needs Better Statutory Language

Transfer on Death Deed in New York? The Proposal Needs Better Statutory Language

Oct 18, 2023

🔑 Entire Estate Going to Charity: Can Charity Be Executor Under New York Law?

🔑 Entire Estate Going to Charity: Can Charity Be Executor Under New York Law?

Oct 18, 2023 — Premium

🔑 Why Does the Law Often Treat Real Estate and Personalty Differently?

🔑 Why Does the Law Often Treat Real Estate and Personalty Differently?

Oct 15, 2023 — Premium

Fiduciaries

California Adopts Uniform Fiduciary Income and Principal Act

Jul 23, 2023

David Goldfarb on Effecting Legislative Change in New York

David Goldfarb on Effecting Legislative Change in New York

Feb 09, 2023

Good News: Gov. Hochul Vetoed NY Power of Attorney Bill Requiring Notice to Co-Trustee or Co-Beneficiary

Good News: Gov. Hochul Vetoed NY Power of Attorney Bill Requiring Notice to Co-Trustee or Co-Beneficiary

Dec 17, 2022

NY Power of Attorney: Bill Requiring Notice to Co-Trustee or Co-Beneficiary Passes Legislature, But Has Serious Problems!

NY Power of Attorney: Bill Requiring Notice to Co-Trustee or Co-Beneficiary Passes Legislature, But Has Serious Problems!

Jun 09, 2022

Why a Confirmatory Deed Is Superior to an Executor's Deed for Specifically Devised Property in a Solvent Estate

Why a Confirmatory Deed Is Superior to an Executor's Deed for Specifically Devised Property in a Solvent Estate

May 18, 2022

Retirement

IRS Published Inflation-Adjusted Tax Numbers for 2024

Nov 10, 2023

IRS Announces Higher Retirement Contribution Limits for 2024

IRS Announces Higher Retirement Contribution Limits for 2024

Nov 10, 2023

Social Security Benefits Will Increase by 3.2% in 2024

Social Security Benefits Will Increase by 3.2% in 2024

Oct 13, 2023

Who Should Contribute to a Roth Account?

Who Should Contribute to a Roth Account?

Sep 09, 2023

Free Money: Why Keeping a Low-Interest Mortgage May Be a Smart Financial Move

Free Money: Why Keeping a Low-Interest Mortgage May Be a Smart Financial Move

Aug 28, 2023

Basis Step-Up

Resources on Rev. Rul. 2023-2

Jul 19, 2023 — Premium

Flashback: Congress Considered Capital Gains Tax on Death in 1969

Flashback: Congress Considered Capital Gains Tax on Death in 1969

Feb 15, 2022

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

Feb 14, 2022 — Premium

Estate Planning

Sep 17, 2023

What Is the Art of Estate Planning and Will Drafting?

In New York Will Drafting - Fundamentals, Carl T. Baker locates the art of estate planning and will drafting in

Sep 14, 2023

What Does It Mean When a Power of Attorney is "Durable"?

"Durable" is just one word (an adjective), but it explains why powers of attorney are so powerful and why they are an essential tool in every estate plan.

Jul 19, 2023

Where Is a Will Likely to Be Found?

Be thorough in your search.

May 18, 2022

Why a Confirmatory Deed Is Superior to an Executor's Deed for Specifically Devised Property in a Solvent Estate

Thoughts based on rules in New York.

🔑 Premium Content

🔑 Sample Affidavit of Comparison in New York Probate

Nov 05, 2023

🔑 Sample New York Receipt & Release Agreement for Charitable Corporation

Nov 01, 2023

🔑 Entire Estate Going to Charity: Can Charity Be Executor Under New York Law?

Oct 18, 2023

🔑 Why Does the Law Often Treat Real Estate and Personalty Differently?

Oct 15, 2023

🔑 Estate of Confusion in New York: Idea & Outline

Oct 14, 2023

🔑 Sample Clause: Charging for Waiting and Travel Time in an Attorney Retainer Agreement

Sep 20, 2023

🔑 Sample IRC 199A Rental Real Estate Safe Harbor Statement

Sep 15, 2023

🔑 How to Discontinue a New York Holdover Against John Doe & Jane Doe

Sep 13, 2023

🔑 Analysis of a Limited Power of Appointment Clause in a Medicaid Asset Protection Trust: What You Need to Know About Exercising the Power

Sep 07, 2023

🔑 Medium

Aug 09, 2023

🔑 Sample Affirmation of Comparison in New York Probate

Aug 01, 2023

🔑 Sample Application for Preliminary Letters Testamentary in New York

Jul 28, 2023

🔑 NY Notice of Probate with Affidavit of Service: Law and Sample

Jul 27, 2023

🔑 NY Surrogate's Court Rules Require Use of "Standard Typeface" - Attorney Certification

Jul 26, 2023

🔑 Sample New York Affidavit of Attesting Witnesses (After Death) When Will Is Undated

Jul 25, 2023

🔑 New York: No Requirement that a Will Must Be Dated to Be Duly Executed

Jul 24, 2023

🔑 Sample Stipulation of Settlement in New York Holdover Proceeding for Market Apartment

Jul 20, 2023

🔑 Log

Jul 15, 2023

🔑 NYC Housing Maintenance Code Chart

Jul 10, 2023

🔑 New York Will Eventually Adopt Its Own Trust Code, Not the Uniform Trust Code

Jul 04, 2023

🔑NY L&T: Stipulation Can Convert Nonpayment Proceeding Into Holdover Proceeding

Nov 21, 2022

🔑 Outline

Sep 29, 2022

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

Feb 14, 2022

🔑 Even Under Common-Law Rule Against Perpetuities, Trusts Can Last for Over a Century

Feb 11, 2022