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New York

388 posts

New York

Oct 10, 2024

NY Estate Tax: Why Clawed-Back Gifts Don’t Get a Basis Step-Up

In today’s T&E Think Tank Zoom study session, hosted by...

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Rules

Oct 10, 2024

NY Tax Law § 954: Residents New York Gross Estate

This section of the New York Tax Law lays out the rules for...

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Specific Devise

Oct 09, 2024

Why Executors in New York Should Be Cautious with Specifically Devised Property

In New York, executors must understand their limits when handling specifically devised property....

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Oct 03, 2024

🔑 NY: Affidavits Irrelevant in Motion to Dismiss Based on Complaint’s Sufficiency

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Oct 03, 2024

RPL § 236-A Termination of Lease of a Deceased Tenant

Effective February 15, 2024, legal representatives (such as an executor or administrator) of...

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Sep 26, 2024

🔑 NY: When Confidential Relationship Exists, Burden Shifts to Beneficiary to Prove No Undue Influence

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Sep 26, 2024

🔑 NY: Generally, Burden of Proving Undue Influence Lies with Party Asserting Its Existence

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Sep 26, 2024

🔑 NY: Alzheimer’s Patients Not Presumed Incompetent; Incompetence Must Be Proven at Transaction Time

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Sep 26, 2024

🔑 NY: Competence Is Presumed; Party Asserting Incapacity Must Prove It

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Sep 26, 2024

🔑 NY: State Selected In Choice of Law Clause Governs Substantive Issues, Procedural Matters Governed by Forum State

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Sep 26, 2024

🔑 NY Court of Appeals Upholds Connecticut’s Statute of Repose in Products Liability Case

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Sep 25, 2024

🔑 NY Conflict of Laws: Statutes of Limitations are Procedural

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