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Results:1-10 of 22

Art Advisors are Not Always FiduciariesLawsuit over Cady Noland "Log Cabin" Dismissed
  • Sullivan & Worcester LLP
  • USA
  • December 14 2016

The ongoing saga between Yves Bouvier and Dmitri Rybolovlev over Bouvier's sale to the Russian billionaire of Leonardo's Salvator Mundi (and a recent


Current estate planning opportunities scheduled to expire at end of 2012
  • Sullivan & Worcester LLP
  • USA
  • October 5 2012

Clients may wish to consider making substantial gifts to individuals or trusts prior to the end of 2012, because favourable federal gift, estate and generation-skipping transfer (“GST”) tax laws currently in effect are scheduled to expire automatically on January 1, 2013.


No standing in Bankruptcy Court for holder of certificated interest in real estate mortgage investment conduit
  • Sullivan & Worcester LLP
  • USA
  • April 21 2011

In a decision entered April 1, 2011, the Bankruptcy Court for the Southern District of New York denied standing to the holder of a certificate of beneficial interest in a real estate mortgage investment conduit (“REMIC”).


Internal Revenue Service ignores trust amendment designed to create designated beneficiary
  • Sullivan & Worcester LLP
  • USA
  • August 1 2010

Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan.


Tax law update
  • Sullivan & Worcester LLP
  • USA
  • June 1 2010

On March 24, the House passed H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010, which includes an amendment to Internal Revenue Code Section 2702 imposing a minimum term of 10 years for grantor retained annuity trusts (GRATs).


Jeanne P. Darcey
  • Sullivan & Worcester LLP

Maura C. Carney
  • Sullivan & Worcester LLP

Michael M. Davis
  • Sullivan & Worcester LLP

Alison E. Lothes
  • Sullivan & Worcester LLP