• Newsletter

    Wealth Management Update

    May 2022 Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    NY Remote Notarization Statute Amendment
     
    2022 Greenbook Proposals
     
    DOL Cryptocurrency - Compliance Assistance Release No. 2022-01

    May 2022

  • Newsletter

    Wealth Management Update

    IApril 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    Estate of Marion Levine v. Commissioner (158 T.C. No.2)
     
    IRS Issues Proposed Required Minimum Distribution Regulations for Retirement Plans
     
    IRS Overpayment and Underpayment Interest Rate Increased

    April 2022

  • Newsletter

    Wealth Management Update

    March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    Disclosure of Revocable Trusts on Surrogate's Court Probate Petitions
     
    Change in New York Residency Audit Guidelines
     
    New York's Remote Notarization Statute

    March 2022

  • Newsletter

    Wealth Management Update

    February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    New York Surrogate's Court Denies Probate of Lost Will. Estate of Palladino (Bronx County Sur. Court September 15, 2021)
     
    Tax Court Recharacterizes a Husband and Wife Gifting Transaction. Smaldino v. Comm'r of Internal Revenue, 122 T.C.M. (CCH) 298 (T.C. 2021)

    February 2022

  • Blog

    The Supreme Court Declines to Establish Pleading Standard for Defined Contribution Plan Excessive Fee Litigation

    From Employee Benefits & Executive Compensation Blog on January 26, 2022

  • Blog

    District Court Rejects Demand for Jury Trial in 401(k) Investment Litigation

    From Employee Benefits & Executive Compensation Blog on January 25, 2022

  • Press Release

    Proskauer Private Investment Funds Group Releases 2021 Annual Review

    December 15, 2021

  • Newsletter

    Personal Planning Strategies

    Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
     
    Gift Tax Update
     
    New Jersey Estate Tax Was Eliminated on January 1, 2018
     
    New York Basic Exclusion Amount to Increase in 2022
     
    Connecticut Estate Planning Update
     
    Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2021

    December 2021

  • Newsletter

    Wealth Management Update

    December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Fifth Circuit Court of Appeals Upholds Finding of Gift Tax Deficiencies After Taxpayer's Failed Attempt to Use Self-Adjusting Formula Clauses. Mary P. Nelson et al. v. Commissioner (5th Cir., No. 20-61068, November 3, 2021)
     
    Federal District Court Imposed Constructive Trust Over Estate Assets and Granted a Temporary Injunction Preventing Estate Dispositions Based on Allegations of Decedent's Embezzlement From Employer. Van Horn, Metz & Co. v. Crisafulli, 2021 WL 4317186 (D.N.J. Sept. 23, 2021)
     
    New York's Second Department Affirms Order Denying Probate Based on Lack of Testamentary Capacity and Undue Influence. Matter of Falkowsky, 197 A.D.3d 1300 (N.Y. 2d Dept., September 29, 2021)

    December 2021

  • Blog

    DOL’s Latest ESG Proposal: The More Things Change, the More They Stay the Same

    From Employee Benefits & Executive Compensation Blog on November 22, 2021