David Pratt

Taking care of what you value most.

News & Insights Events

  • 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
    Exploit the Gift Tax Annual Exclusion Amount
     
    2022 Gift Tax Returns
     
    New York Basic Exclusion Amount to Increase in 2023
     
    Connecticut Estate Planning Update
     
    New Jersey Estate Tax Was Eliminated on January 1, 2018
     
    Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2022
     
    Understanding the Inflation Adjustments to the Estate, Gift and Generation-Skipping Exemption Amounts

    on November 2022

  • Press Release

    2022 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds, and Other Funds

    on November 8, 2022

  • Newsletter

    Wealth Management Update

    October 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Federal Estate, Gift and GST Tax Exemption to increase by $860,000 in 2023
     
    Florida Legislation Update
     
    Donoghue v. Smith, 2022 U.S. Dist. LEXIS 76071
     
    Yost v. Carroll, DC IL, 130 AFTR 2d ¶2022-5086
     
    In re Marriage of Rene Simon Cruz and Rena Dillon Cruz (Cal. Sup. Ct. 2022)

    on October 2022

  • Awards and Recognition

    Six Proskauer Partners Named “Lawyers of the Year” by Best Lawyers

    on August 18, 2022

  • Newsletter

    Personal Planning Strategies

    With Recent Court Decision, Out-of-State Owners of New York Houses Can Breathe Easier
     
    IRS Extends Deadline for Making Portability Election
     
    Rising Interest Rates Have Important Estate-Planning Implications

    on July 2022

  • Awards and Recognition

    Proskauer Recognized as Top Law Firm in 2022 Chambers High Net Worth Rankings

    on July 20, 2022

  • Newsletter

    Wealth Management Update

    July 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
     
    Connecticut Gift and Estate Tax Exemption
     
    529 Plans
     
    Boyle v. Anderson, 871 S.E.2d 226 (April 14, 2022)
     
    In RE: Omega, 2022 WL 1498499 (May 12, 2022)
     
    Wallace v. Torres-Rodriguez, 2022 WL 1481782 (May 11, 2022)
     
    Matter of Neva M. Strom Irrevocable Trust III, 203 A.D.3d 1255 (March 3, 2022)
     
    Surrogate’s Court Dismisses Petition Seeking to Challenge the 2020 Amendment to a 2018 Trust on Standing Grounds. Matter of van der Becq, File No. 2021-39/C (Surr. Ct. Columbia Cnty Apr. 6, 2022)

    on July 2022

  • Newsletter

    Wealth Management Update

    The June Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.6%, an increase from the May rate of 3.0%
     
    IRS Proposes Limits on Large Gifts from Future Estates
     
    International Estate Planning and Brussels IV

    on June 2022

  • 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

    on 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

    on April 2022