, March 17, 2026

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  Feb 26, 2026

๐Ÿ”‘ Flexibility in a New York Medicaid Asset Protection Trust: Solutions Under EPTL 7-1.9

Medicaid Asset Protection Trusts (MAPTs) are designed to be irrevocable. That is the...

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  Feb 26, 2026

๐Ÿ”‘ NY EPTL 7-1.9: Revocation of Trusts

Overview EPTL 7-1.9 provides a statutory mechanism for revoking or amending an...

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  Feb 16, 2026

What an In Terrorem Clause Does Not Do

An in terrorem clause does not prevent all involvement with an estate plan....

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  May 01, 2025

๐Ÿ”‘ Irrevocable Trusts and the Right of Election in New York

In New York, a surviving spouse has a statutory right to claim an...

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Tax

  Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

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