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Results:1-10 of 32

Consolidation, Like Marriage, Preserves the Distinct Identities and Rights of Its Constituents
  • Proskauer Rose LLP
  • USA
  • April 9 2018

In its recent decision in Hall vs. Hall, the U.S. Supreme Court ruled unanimously that after a final decision in one of several consolidated cases


Proposed Legislation - Tax Cuts and Jobs Act
  • Proskauer Rose LLP
  • USA
  • November 16 2017

As we send this newsletter to press, the House Committee on Ways and Means released its tax reform plan, the Tax Cuts and Jobs Act (the "Act"), and


2018 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
  • Proskauer Rose LLP
  • USA
  • November 16 2017

As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent: (1) the reunification of the estate and


Connecticut Raises Basic Exclusion Amount Passing Free From Estate and Gift Tax to $2,600,000 in 2018
  • Proskauer Rose LLP
  • USA
  • November 16 2017

On October 31, 2017 Governor Daniel P. Malloy signed the new Connecticut State Budget which significantly altered Connecticut's estate and gift tax


New York Raises Basic Exclusion Amount Passing Free from Estate Tax to $5,250,000
  • Proskauer Rose LLP
  • USA
  • November 16 2017

As of April 1, 2017, the amount of property that could pass free of New York State estate tax rose to $5.25 million. Approximately four years ago, the


New Jersey Estate Tax to be Eliminated on January 1, 2018
  • Proskauer Rose LLP
  • USA
  • November 16 2017

New Jersey passed a law in fall of 2017 which significantly altered its estate tax for the apparent purpose of preventing the exodus of wealthy


Wealth Management Update - December 2016
  • Proskauer Rose LLP
  • USA
  • December 15 2016

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, up 0.2 from November. The December


2016 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
  • Proskauer Rose LLP
  • USA
  • December 14 2015

As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent: (1) the reunification of the estate and


Fiduciary access to digital assets and accounts
  • Proskauer Rose LLP
  • USA
  • October 2 2014

Traditionally, a person's most valuable assets to be distributed upon death consisted of tangible items such as real property, cash, jewelry and


Eighth Circuit: ERISA plan beneficiary designation trumps will
  • Proskauer Rose LLP
  • USA
  • May 14 2014

The Eighth Circuit held that the named beneficiary of an ERISA governed life insurance policy was entitled to the proceeds even though the decedent's