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Results: 1-7 of 7

Estate planning opportunities in a world without DOMA

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 3 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus

New York State changes personal income tax rates

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

New York has modified the personal income tax rate schedule for tax years 2012 through 2014

IRS issues final Form 8938

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

Treasury has issued a final Form 8938, which certain taxpayers will need to file in 2012 for the 2011 tax year

Year-end planning strategies

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 15 2011

We have experienced yet another year of financial instability, both here and across the shores, which continues to engender some degree of anxiety among our clients

Use it or lose it - increased gift and GST exemption amounts expire on 123112

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 1 2011

On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "2010 Act") was signed into law, making significant modifications to the estate, gift and generation-skipping transfer ("GST") taxes

Intra-family loans: a simple yet effective estate planning tool

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 1 2011

An intra-family loan is a basic estate-planning technique which has a very low transaction cost

Court finds Tax Court erred when it apportioned entire value of a Manhattan brownstone to a decedent’s estate when decedent transferred 49 of the property to her son a few years before

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 5 2010

In this case the higher court reversed a lower court's inclusion of the entire value of a real property in the Decedent's estate when the decedent had transferred a portion of the property to her son during her life