By Frank C. Mindicino | February 4, 2025
Several online tools can make it easier for families to discuss and complete estate planning.
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By Justin H. Brown and Brittany A. Yodis and George M. Riter Jr. | February 3, 2025
This ascertainable standard is frequently used by estate planners to determine how and when a trustee may make distributions, allow a beneficiary the opportunity to serve as trustee, and create estate tax protections for the beneficiary.
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By Brian M. Balduzzi and Lisa S. Presser | January 29, 2025
Recent changes in the law affect estate planning and could provide a template for our New Jersey legislature to improve estate planning within the state and for its residents.
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By Scott Mollen | January 28, 2025
Scott Mollen discusses “Gelinas LLC v. Hayes,” where the key issue was “whether this action for partition is governed by traditional legal principles of partition or is subject to the special protections and procedures of the relatively new Uniform Partition Heirs Property Act.”
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By Candace Dellacona | January 20, 2025
The author writes "In the ever-changing landscape of family dynamics, a term has emerged in recent years to describe individuals who find themselves squeezed between the demands of caring and planning for aging parents and supporting their children: 'The Sandwich Generation.' The illustrative moniker has slipped into the vernacular of pop culture; even Vice President Kamala Harris addressed the needs of the Sandwich Generation in a campaign speech last year."
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By Moira S. Laidlaw | January 20, 2025
The author writes "This year, estate planning practitioners have significant opportunities for estate tax savings for our high-net-worth clients. Time is critical though, and there are some traps for the unwary in selecting strategies to adopt."
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By Sharon L. Klein | January 20, 2025
This article focuses on the top ten developments and reminders of 2024 in regards to all things trusts and estates.
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By Lisa S. Presser and Brian M. Balduzzi | January 17, 2025
Under new final regulations, effective for relief filed on or after May 6, 2024, clients can request a private letter ruling (PLR) to correct past mistakes in GST exemption allocations and elections. While some provisions of the final regulations are more burdensome than under the Section 9100 relief or even the proposed regulations, overall, the final regulations offer a more streamlined and thorough process for clients and their advisers to plan strategically for requesting relief from the IRS for these mistakes.
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By Jeffrey B. Steiner and Scott A. Weinberg | January 14, 2025
Since guaranties are important parts of most transactions, careful attention should be paid to selecting your guarantor, drafting the applicable loan document provisions and monitoring the status of your guarantor so that timely action can be taken if needed to make a claim against an estate.
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By Patricia J. Shevy | January 13, 2025
The author writes "Electronic Wills are coming to New York. An electronic Will (an e-Will) is a Will that is created entirely online from start to finish. The e-Will uses electronic signatures instead of 'wet' signatures; and is stored online."
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