Henry J. Leibowitz

News & Insights Events

  • 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

    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)

    on February 2022

  • Press Release

    Proskauer Private Investment Funds Group Releases 2021 Annual Review

    on 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

    on 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)

    on December 2021

  • Newsletter

    Wealth Management Update

    November 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Buck v. U.S. (DC CT, 128 AFTR 2d) — Discounts for Fractional Interests
     
    Arlene Williams-Paris v. April Nelle Joseph, Priscilla Paris-Austin, Theodore Paris, and Samuel Paris — Morning of the Marriage Premarital Agreement Held Enforceable
     
    PLR 202139005 — Inadvertent Termination of S Corporation

    on November 2021

  • Newsletter

    Personal Planning Strategies

    Act Now Before the Window of Opportunity Closes

    on October 2021

  • Newsletter

    Personal Planning Strategies

    Last Call for SLATs, GRATs, and the Use of the Enhanced Gift Tax Exemption?

    on September 2021

  • Newsletter

    Wealth Management Update

    September 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Ellis v. Hurley – No. B3000799, 2020 WL 6816605 (Cal. Ct. App.) – California Court of Appeal, Second District Case on the Definition of a Grandchild
     
    In the Matter of the Appeal of J. Bracamonte and J. Bracamonte (OTA Case No. 18010932) Change of Domicile
     
    IRS News Release: EIN Holders Must Update Responsible Party Contact Information (IRC §6109)
     
    Estate of Kwang Lee v. Commissioner (TC Memo 2021-92) Executor personally liable for estate taxes because he made distributions of estate assets knowing that the estate owed the taxes

    on September 2021

  • Awards and Recognition

    178 Proskauer Lawyers Recognized by 'The Best Lawyers in America' 2022 Awards List

    From Best Lawyers on August 19, 2021