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Results: 1-10 of 96

Estate planning update - February 2014
  • Day Pitney LLP
  • USA
  • February 25 2014

In his 2014-2015 budget bill, New York Governor Andrew Cuomo has proposed significant changes to the state tax code. A brief summary of the proposed


Inflation adjustments
  • Day Pitney LLP
  • USA
  • December 30 2013

Each year, certain estate, gift and generation-skipping transfer (GST) tax figures are subject to inflation adjustments. For 2014, the annual


Estate planning update - December 2014
  • Day Pitney LLP
  • USA
  • December 30 2014

Teaching your children financial literacy may help lead them down a path of fiscal responsibility, but each child is different and what works for one


Who says TV doesn't teach you anything? Five estate planning lessons learned from Downton Abbey
  • Day Pitney LLP
  • USA
  • May 30 2013

In the first episode of the PBS hit television series Downton Abbey, the Titanic sank somewhere in the North Atlantic Ocean, and with it sank the


Estate planning update
  • Day Pitney LLP
  • USA
  • July 16 2013

Because of the uncertainty over the future of the federal estate, gift and generation-skipping transfer (GST) tax exemptions through the end of last


Estate planning update
  • Day Pitney LLP
  • USA
  • January 8 2013

As has been widely reported, on January 2, President Barack Obama signed the American Taxpayer Relief Act of 2012. The act avoids the significant tax


Gimme (tax) shelter
  • Day Pitney LLP
  • USA
  • January 4 2013

In a split opinion, the U.S. Court of Appeals for the Second Circuit in United States v. Coplan overturned the convictions of two defendants in the Ernst


Estate planning update
  • Day Pitney LLP
  • USA
  • December 12 2012

Following the reelection of President Obama last month, Congress has turned its attention to the "fiscal cliff."


T&E litigation update: Hanselman v. Frank
  • Day Pitney LLP
  • USA
  • June 29 2010

In Hanselman v. Frank, Case No. 09-P-1490, 2010 Mass. App. Unpub. LEXIS 715 (June 23, 2010), a decision issued pursuant to Rule 1:28, the Appeals Court affirmed the grant of a preliminary injunction upon the motion by one beneficiary of an irrevocable trust, Hanselman, to enjoin the trustee from making distributions to another beneficiary, Edward, during the pendency of litigation concerning whether Edward had violated the forfeiture provision of the trust by petitioning for the removal of the trustee for failure to account


Pellegrini v. Breitenbach
  • Day Pitney LLP
  • USA
  • May 28 2010

In Pellegrini v. Breitenbach, Case No. SJC-10458, 2010 Mass. LEXIS 293 (May 25, 2010), the Supreme Judicial Court declined to reform a will to create a charitable remainder annuity trust (CRAT) in order to minimize estate taxes and maximize distributions to the charitable beneficiaries of the will