David Pratt

Taking care of what you value most.

News & Insights Events

  • Newsletter

    Wealth Management Update

    May 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    Treasury Releases "Greenbook" for Fiscal Year 2025
     
    Aldridge v. Commissioner of Internal Revenue, No. 13742-10 (U.S.T.C. Feb. 21, 2024)
     
    Proposed New Regulations for Charitable Remainder Annuity Trusts
     
    Connelly v. United States (No. 23-146)

    on May 2024

  • Press Release

    Proskauer Adds Private Client Services Partner Christiana Lazo to New York Office

    on April 9, 2024

  • Blog

    Proskauer Honors Public Service at the 16th Annual Golden Gavel Awards

    From Proskauer For Good on February 29, 2024

  • Newsletter

    Wealth Management Update

    January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    REG-142338-07 – Proposed Regulations Related to Donor Advised Funds
     
    Eileen Gonzalez et al v. Luis O. Chiong et al (Sep. 19, 2023)
     
    IR-2023-185 (Oct 5, 2023)
     
    New York Public Health Law amended to permit remote witnesses for health care proxies (Nov 17, 2023)
     
    Small Business Succession Planning Act Introduced (Oct 12, 2023)

    on January 2024

  • Newsletter

    Wealth Management Update

    Shining a Light on the Corporate Transparency Act: FinCEN’s Rules for Beneficial Ownership Reporting
     
    December 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Jones v. Jones (Mass. App. Ct. 2023)
     
    Estate of Caan v. Commissioner, 161 T.C. No. 6
     
    In re Estate of Anna Brudek

    on December 2023

  • Newsletter

    Wealth Management Update

    November Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    In re IMO Amelia Noel Living Trust, Del. Ch. August 16, 2022, aff’d, 293 A.3d 1000 (Del. 2023)
     
    In re the Trust of Eva Marie Hanson Living Trust dated December 11, 1995 (Minn. Ct. App. Jan. 30, 2023)
     
    Glynn v. Kenney, 884 S.E.2d 259 (Va. Ct. App. 2023)
     
    James v. Mounts, 660 S.W.3d 801 (Ark. 2023)
     
    PLR 202339008

    on November 2023

  • Newsletter

    Personal Planning Strategies

    Estate, Gift and GST Tax Update
     
    Gift Tax Update
     
    New York Estate Planning Update
     
    Connecticut Estate Planning Update
     
    Massachusetts Estate Planning Update
     
    New Jersey Estate Planning Update
     
    Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2023
     
    Understanding the Inflation Adjustments to the Estate, Gift and Generation-Skipping Transfer Exemption Amounts

    on November 2023

  • Newsletter

    Wealth Management Update

    September 2023 AFRs and 7520 Rate
     
    More Large Inflation Adjustments Are in Store for 2024 and 2025
     
    IRS Notice 2023-54: Transition Relief and Guidance Relating to Certain RMDs
     
    Estate of Demuth v. Comm'r: Checks Delivered Before, but Deposited After Decedent's Death, are Includable in Decedent's Estate
     
    Schaddelee v. Deleon: Using a General Assignment as a "Catch All" for Irrevocable Trust Funding Does Not Supersede a Beneficiary Designation
     
    Matter of Wells: Unsuccessful Attempt at Probating a Conformed Copy of a Will
     
    Matter of Fakhra: Renunciations are Irrevocable, and They Do Not Need to be Physically Served

    on September 2023

  • Awards and Recognition

    174 Proskauer Lawyers Recognized in Best Lawyers in America

    on August 17, 2023

  • Newsletter

    Wealth Management Update

    August 2023 AFRs and 7520 Rate
     
    California Passes Law Taxing Incomplete Gift Non-Grantor Trusts in Same Manner as Grantor Trusts – S.B. 131
     
    Estate of Hoensheid v. Comm'r, No. 18606-19, T.C. Memo. 2023-34 (Mar. 15, 2023)
     
    Suzanne Montes v. Commissioner, No. 17332-21 (U.S. Tax Ct., June 29, 2023)
     
    Yost v. Carroll, No. 20-C-5393 (N.D. Ill., Nov. 18, 2022)
     
    Glade Creek Partners LLC et al. v. Commissioner, No. 22272-17, T.C. Memo. 2023-82 (June 29, 2023)
     
    Estate of Susan R. Block et al. v. Commissioner, No. 10618-19, T.C. Memo. 2023-30 (Mar. 13, 2023)
     
    Donald E. Swanson v. Commissioner, No. 21701-18, T.C. Memo. 2023-81 (June 29, 2023)
     
    Scot Thompson Farms LLC v. HAP Holdings Trust et al., No. 8:23-cv-00025 (D. Neb., June 21, 2023)

    on August 2023