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Milbank LLP
For only the second time in its history, the unified gift and estate tax exemption amount is scheduled, under current law, to decline. The Tax Cuts and Jobs Act (TCJA), although it...
Frankfurt Kurnit Klein & Selz
After weeks of uncertainty regarding commencement of probate petitions and the admission of Wills to probate, the New York State Surrogate's Court system has taken steps toward reopening...
Ward and Smith, P.A.
Believe it or not, as of your child's 18th birthday, your child is an "adult" in the eyes of the law.
As the world reacts and tries to adapt to the unprecedented global pandemic of COVID-19, there is a trigger point for many ultra-high net-worth (UHNW) families to ensure they are well planned...
Frankfurt Kurnit Klein & Selz
The pandemic's effect on the economy has led to reduced valuations for many privately-owned and publicly-traded businesses, as well as reduced valuations for real estate and other assets.
McLane Middleton, Professional Association
On April 27, 2020, in response to the disruptions caused by the coronavirus pandemic and by the continued state of emergency, Governor Baker signed into law "An Act Providing For Remote Notarization To Address Challenges Related to Covid-19."
Ward and Smith, P.A.
On May 4, 2020, the North Carolina General Assembly passed Session Law 2020-3 to relax the legal requirements associated with the execution of estate planning and other legal documents.
Caplin & Drysdale
A confluence of events makes May 2020 a very attractive month for funding grantor retained annuity trusts, better known as "GRATs."
Caplin & Drysdale
The current financial and political environment creates unique estate planning opportunities. Depressed stock prices and low interest rates
Frankfurt Kurnit Klein & Selz
For the past month, we have been supervising the execution of our clients' Wills and related estate planning documents through the use of audio-video technology, allowing for the completion of planning projects...
Dickinson Wright PLLC
On April 7, 2020, the Ontario government made an order under the Emergency Management and Civil Protection Act which temporarily amends the provincial legislation...
Withers LLP
New York attorneys are not an essential service. New York state governor Andrew Cuomo – himself a lawyer – issued his ‘New York on PAUSE' executive order on 20 March, directing the closure of all...
Cleary Gottlieb Steen & Hamilton LLP
Because of the difficulty having documents witnessed and notarized while we practice social distancing, a number of Governors have signed emergency orders...
Holland & Knight
At least 43 states have now, by statute or executive order, authorized notaries in their states to conduct remote online notarizations (RONs) on either a permanent or a temporary/emergency basis.
Frankfurt Kurnit Klein & Selz
On April 7, 2020, Governor Cuomo issued Executive Order No. 202.14, which allows for audio-video witnessing of Wills, Trusts, Powers of Attorney,...
McLane Middleton, Professional Association
In family businesses, particularly those owned and operated by married couples, boundaries are often blurred between the affairs of the family and the management and ownership of the business.
Pryor Cashman LLP
This is a difficult time and the challenges faced by families are apparent and felt by us all. We all must do our part to stay home, stay safe and stay healthy.
Ward and Smith, P.A.
We have previously discussed gifting as a way to make estate planning lemonade out of low asset value lemons.
Cadwalader, Wickersham & Taft LLP
The COVID-19 pandemic has unexpectedly required lawyers and, in many circumstances, judges to attempt to operate in a remote work environment.
Bowditch & Dewey
COVID-19 has changed our lives in so many ways. Social distancing and wearing masks at the grocery store have become the new normal.
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