Proskauer Rose LLP | USA | 2 Feb 2012
Treasury has issued a final Form 8938, which certain taxpayers will need to file in 2012 for the 2011 tax year.
Proskauer Rose LLP | USA | 2 Feb 2012
New York has modified the personal income tax rate schedule for tax years 2012 through 2014.
Proskauer Rose LLP | USA | 2 Feb 2012
A new uniform trust code will be submitted to the New York state legislature for its consideration.
Proskauer Rose LLP | USA | 2 Feb 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.
Proskauer Rose LLP | USA | 15 Dec 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.
Proskauer Rose LLP | USA | 1 Sep 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.
Proskauer Rose LLP | USA | 1 Sep 2011
An intra-family loan is a basic estate-planning technique which has a very low transaction cost.
Proskauer Rose LLP | USA | 5 Nov 2010
Under Florida law, a "homestead" enjoys certain protections.
Proskauer Rose LLP | USA | 5 Nov 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.
Proskauer Rose LLP | USA | 10 Mar 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.