, October 02, 2025

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πŸ”‘ Premium Content

  127 posts

The posts below have content that is exclusive for paid subscribers. In addition to exclusive insight, there are sample forms. This library for paid subscribers will continue to grow.

  Jul 20, 2023

πŸ”‘ Sample Stipulation of Settlement in New York Holdover Proceeding for Market Apartment

Below is a sample stipulation of settlement for a New York holdover proceeding...

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  Jul 15, 2023

πŸ”‘ Log

We update this website frequently, often several times a day. Most updates are "behind the scenes" additions or revisions to the Glossary or Headlines. Paid Members can view our update log....

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  Jul 04, 2023

πŸ”‘ New York Will Eventually Adopt Its Own Trust Code, Not the Uniform Trust Code

Several states have adopted the Uniform Trust Code (UTC), but not New York....

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  Nov 21, 2022

πŸ”‘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

πŸ”‘ 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

πŸ”‘ 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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