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Lawyers as nonprofit directors maximizing opportunities, mitigating risks

Proskauer Rose LLP
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USA
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March 7 2013

Attorneys can reap enormous rewards by serving on nonprofit boards. Lawyers derive tremendous personal satisfaction in governing an organization that

Is that a hot dog in my eye?

Proskauer Rose LLP
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USA
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June 26 2010

At six feet, nine inches, and only fourteen years old, Sluggerrr the Lion, the Kansas City Royals' mascot, may not have considered the power of his pitching or the potential for liability when he surmounted the third base dugout with a paw full of foil-wrapped hot dogs and flung them into the stands

French Supreme Court rejects paternity benefits for same-sex partners

Proskauer Rose LLP
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France
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June 30 2010

In France, fathers of newborn children are entitled to a paternity leave of eleven days in case of a single birth, and eighteen days in case of multiple births

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

Tax Court holds that gift tax paid with respect to decedent’s deemed gifts of remainder interests in QTIP property are includible in her gross estate under Section 2035(b) - Estate of Morgens v. Commissioner, 133 T.C. 17 (2009)

Proskauer Rose LLP
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USA
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February 2 2010

Anne Morgens and her husband established a revocable inter vivos trust in a community-property state

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

Tax Court holds loan from FLP to surviving spouse’s estate not “necessarily incurred” and interest thereon not a deductible administration expense; transfer to FLP escapes estate inclusion under consideration exception

Proskauer Rose LLP
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USA
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February 2 2010

In this case, the Tax Court objected to a Graegin-type loan arrangement between related entities

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

Tackle football players beware

Proskauer Rose LLP
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USA
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February 11 2011

The widespread appeal of tackle football without equipment is obvious to anyone who strolls through a college campus or a public park on a bright fall day

Continued use of residence after termination of QPRT did not result in estate taxation Estate of Riese v. Comm’r

Proskauer Rose LLP
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USA
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April 27 2011

In Riese, a decedent's continued use of a residence after the termination of her qualified personal residence trust ("QPRT") did not result in the residence being included in her estate, even though she did not pay rent

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Search results

Lawyers as nonprofit directors maximizing opportunities, mitigating risks

Is that a hot dog in my eye?

French Supreme Court rejects paternity benefits for same-sex partners

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

Tax Court holds that gift tax paid with respect to decedent’s deemed gifts of remainder interests in QTIP property are includible in her gross estate under Section 2035(b) - Estate of Morgens v. Commissioner, 133 T.C. 17 (2009)

Changes in Florida homestead laws

Tax Court holds loan from FLP to surviving spouse’s estate not “necessarily incurred” and interest thereon not a deductible administration expense; transfer to FLP escapes estate inclusion under consideration exception

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

Tackle football players beware

Continued use of residence after termination of QPRT did not result in estate taxation Estate of Riese v. Comm’r

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