, February 21, 2024

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Hani Sarji

Hani Sarji

155 posts

Lawyer and writer. Husband, father of daughter, son, brother to one brother and two sisters, uncle to eight nieces and nephews, and great-uncle. Has two dogs and two cats. Loves technology and music.

  Jan 17, 2024

πŸ”‘ Uniform Trust Code (UTC) - Excerpts and Notes

🚧 Under Construction...

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  Jan 04, 2024

New York Now Allows for Remote Witnessing of Health Care Proxies

On November 17, 2023, New York Governor Kathy Hochul legislation (A2190 / S5100) into...

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  Jan 02, 2024

NY SCPA 303 Verification

Statute All pleadings shall be verified in the manner provided by CPLR 3020....

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  Jan 02, 2024

NY CPLR Rule 3021 Form of affidavit of verification

Statute The affidavit of verification must be to the effect that the pleading...

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  Jan 02, 2024

NY CPLR 3020 Verification

Statute (a) Generally. A verification is a statement under oath that the pleading...

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  Dec 20, 2023

πŸ”‘ NY EPTL 10-9.1 Revocability of a power of appointment

In New York, EPTL 10-9.1 governs the revocability of a power of...

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  Dec 19, 2023

πŸ”‘ Prior New York Law: Real Property Law Β§ 144 - Revocability of Powers of Appointment

Current πŸ”‘EPTL 10-9.1 Revocability of a power of appointment is based on...

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Tax

  Nov 18, 2023

Structure of the Internal Revenue Code

When talking about the Internal Revenue Code (IRC), knowing where you are and...

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Tax

  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....

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Tax

  Nov 10, 2023

IRS Published Inflation-Adjusted Tax Numbers for 2024

We published several posts on different inflation-adjusted tax numbers for 2024. We hope...

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