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  Oct 12, 2023

🔑 Tax Accounting Periods: Decedent's Estate v. Testamentary Trusts

There is a key distinction between administering a decedent's estate and a testamentary trust....

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  Oct 11, 2023

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

In estate administration, after someone dies, there are different taxpayers, with different tax...

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  Oct 10, 2023

🔑 Differences Between Testamentary Trusts and Inter Vivos Trusts in New York

This post examines key differences between testamentary and inter vivos trusts, focusing on:...

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  Oct 09, 2023

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

There is no one date for a testamentary trust under New York law....

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  Sep 10, 2023

Piano in a Decent's Estate: More of a Liability than an Asset

"[U]sed pianos generally have no value, and are a cost to...

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  Aug 04, 2023

Update on Searching New York County Surrogate's Court Records

Yesterday, at Linda Maryanov's Thursday Think Tank study group, I learned:...

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  Aug 03, 2023

After-Discovered Property May Require a New Notice of Probate in New York

Under New York law, if property is discovered after assets are distributed and...

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  Aug 01, 2023

🔑 Sample Affirmation of Comparison in New York Probate

Here is a sample Affirmation of Comparison in a New York Probate from...

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  Jul 30, 2023

🔑 Sample New York Probate Petition

Law SCPA 304 and 22 NYCRR 207.16 govern petitions for probate in...

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  Jul 29, 2023

New York: Preliminary Executor Has No Statutory Authority to Sell Specific Devise

New York law treats specific devises differently from residuary devises. We can see...

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  Jul 28, 2023

🔑 Sample Application for Preliminary Letters Testamentary in New York

SCPA 1412 authorizes preliminary letters testamentary in New York. SCPA 1412 provides, in...

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