Hani Sarji

Nov 17, 2025

🔑 Sample Swap Power Clause (IRC § 675(4)(C) Compliant)

A power of substitution—commonly called a “swap power”—must be held by...

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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626 posts

🔑 Sample Swap Power Clause (IRC § 675(4)(C) Compliant)

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

IRC § 675 Administrative powers

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

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

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

🔑 What Is a Constructive Trust in New York?

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

🔑 Sample Clause: Divorce Stipulation Surviving the Judgment

🔑 Sample Clause to Disinherit a Distributee in a NY Will

🔑 NY Surrogates Court Has Broad Equitable Powers

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

Recent News

🔑 New York Rule for Translated Documents: A Bilingual Agreement Still Needs a Proper Translation Affidavit

🔑 In New York Probate, Does a Mistaken Family-Relationship Label in a Will Prove Lack of Testamentary Capacity?

🔑 DAPT v. Prenuptial Agreement

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