Hani Sarji

Nov 17, 2025

Where Is the "Swap Power" Found in the Internal Revenue Code?

There is no Internal Revenue Code section that uses the term "swap...

Nov 17, 2025

IRC § 675 Administrative powers

The text below is the full statutory language of IRC § 675, which sets...

Nov 15, 2025

🔑 NY POA Without Gifting Authority in Modifications: Can Agent Fund Incapacitated Principals Trust?

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Nov 14, 2025

🔑 NY: Gifts by Attorney-in-Fact Upheld Without Explicit Gifting Authority

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Nov 11, 2025

NY SCPA 1805 Determination of issues arising between representative and the estate; suspension of statute of limitations in certain cases

§ 1805. Determination of issues arising between representative and the estate; suspension of statute...

Nov 11, 2025

🔑 What Is a Constructive Trust in New York?

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Nov 10, 2025

🔑 CPLR § 4519 Personal transaction or communication between witness and decedent or person with a mental illness—Annotated

§ 4519. Personal transaction or communication between witness and decedent or person with a...

Nov 09, 2025

🔑 Sample Clause: Divorce Stipulation Surviving the Judgment

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Nov 09, 2025

🔑 Sample Clause to Disinherit a Distributee in a NY Will

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Nov 08, 2025

🔑 NY Surrogates Court Has Broad Equitable Powers

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Nov 08, 2025

🔑 The Misquote in Van De Walle v. Van De Walle

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Oct 16, 2025

🔑 Essential Lexis Resources for Understanding Fiduciary Accountings in New York

Few moments test a fiduciary’s diligence like the accounting. Whether presented to...

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565 posts