, November 29, 2022

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  Nov 21, 2022

🔑NY L&T: Stipulation Can Convert Nonpayment Proceeding Into Holdover Proceeding

In New York, a petitioner and respondent can convert a nonpayment summary proceeding...

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  Feb 14, 2022

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

A strategy for high net worth taxpayers....

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  Feb 11, 2022

🔑 Even Under Common-Law Rule Against Perpetuities, Trusts Can Last for Over a Century

An example of how a trust created under this rule can benefit a lineal descendant six generations below the transferor....

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