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Windsor v. United States, 2d Cir. no. 12-2335-CV(l) (10182012)

Proskauer Rose LLP
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USA
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December 7 2012

The U.S. Court of Appeals for the Second Circuit held that Section 3 of the Defense of Marriage Act ("DOMA") is unconstitutional because it violates equal protection

Hastings v. PNC Bank NA, Md. No. 109 (09272012)

Proskauer Rose LLP
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USA
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November 15 2012

The Maryland Court of Appeals holds for PNC in a suit by the beneficiaries of a testamentary trust created under the will of a Maryland resident where the beneficiaries claimed that PNC breached its fiduciary duty in requiring them to sign a release agreement arguably too favorable to PNC before distributing assets to them

Tannen v. Tannen

Proskauer Rose LLP
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USA
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February 2 2012

The Supreme Court of New Jersey affirmed the Appellate Division's holding that, for purposes of determining alimony, it was not appropriate to impute income to a wife based on her beneficial interest in an irrevocable trust created and funded by her parents

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
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USA
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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

Changes in Florida homestead laws

Proskauer Rose LLP
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USA
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November 5 2010

Under Florida law, a "homestead" enjoys certain protections

The Ninth Circuit holds that an IRA's named beneficiaries, rather than the decedent’s wife, were entitled to the IRA funds after his death, even though some of the funds in the IRA had been rolled over from a 401(k) plan

Proskauer Rose LLP
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USA
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March 10 2010

The Ninth Circuit held that the named beneficiaries of an IRA, rather than the IRA owner's wife, were entitled to the IRA funds after his death, even though some of the funds in the IRA had been rolled over from a 401(k) plan subject to ERISA's surviving spouse provisions

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Windsor v. United States, 2d Cir. no. 12-2335-CV(l) (10182012)

Hastings v. PNC Bank NA, Md. No. 109 (09272012)

Tannen v. Tannen

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

Changes in Florida homestead laws

The Ninth Circuit holds that an IRA's named beneficiaries, rather than the decedent’s wife, were entitled to the IRA funds after his death, even though some of the funds in the IRA had been rolled over from a 401(k) plan

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