Tax & Trust Issues

Support for the Uniform Partition of Heirs Property Act (June 12, 2019)

Author(s): Commercial Law & Uniform State Laws Committee Housing & Urban Development Committee Pro Bono & Legal Services Committee

Subject Area(s): Property Issues Housing

Support for Bill to Change Power of Attorney Law and Forms (May 31, 2019)

Author(s): Legal Problems of the Aging Committee Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Trusts and Estates, Administration of Power of Attorney

Report in support of legislation relating to testamentary disposition to trustee under or in accordance with terms of existing inter vivos trust (May 21, 2019)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Testamentary Trusts

Report in support of proposed amendments to the SCPA governing commissions of donees of a power in trust including donees of powers during minority (May 21, 2019)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Power in Trust

Increase the Tax Commission TC309 Accountant Certification Assessment Threshold (January 18, 2019)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Administrative Review of Tax Assessment

Increase the Tax Commission TC309 Accountant Certification Assessment Threshold: Testimony (October 04, 2018)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Administrative Review of Tax Assessment

Letter in Support of Legislation to Clarify the Prudent Investor Act (September 01, 2017)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): The Prudent Investor Act

Comments on Proposed Changes to IRS Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien (February 27, 2017)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Proposed Amendments to New York’s Estates, Powers and Trusts Law Regarding the Interpretation of Credit Shelter Bequests in Testamentary Documents (February 03, 2017)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax Rate

Letter to Governor Cuomo regarding the revision of the Non-Profit Revitalization Act of 2013 (November 08, 2016)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act Nonprofit Reform

Report on proposed regulations under sections 2701 and 2704 of Internal Revenue Code re: valuation of interests in family-owned entities for estate, gift and generation-skipping transfer tax purposes (November 02, 2016)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Report Offering Proposals Regarding the Deduction Deferral Rule of IRC Section 404(a)(5) (August 11, 2016)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation Tax Issues

Letter in support of legislation ensuring effective implementation of the Non-Profit Revitalization Act of 2013 (June 13, 2016)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Nonprofit Reform Non-Profit Revitalization Act

Report on Proposed Regulations under IRC Sections 1014(f) and 6035 Concerning Consistent Basis Reporting Between Decedents’ Estates and Persons Acquiring Property from a Decedent (June 02, 2016)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Report in support of Office of Court Administration Proposed Legislation to Amend EPTL § 3-3.7 relating to testamentary disposition to trustee under or in accordance with terms of existing inter vivos trust (May 23, 2016)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Testamentary Trusts

Comments to Proposed Regulations (IRS-REG-112997-10) Guidance under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests from Covered Expatriates (April 26, 2016)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Trusts Estate and Gift Taxation

Response to NYS Department of Taxation & Finance Technical Memorandum addressing the treatment, for NYS estate tax purposes, of certain deductions allowable under Federal law for funeral and estate administration expenses (April 21, 2016)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Report in support of legislation related to governing commissions of donees of a power in trust (March 15, 2016)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Power in Trust

Proposals to reform New York State's Estate Tax (March 10, 2016)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Report in support of proposed amendments to New York's Uniform Transfers to Minors Act (March 09, 2016)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Uniform Transfers to Minors Act Trusts Estate and Gift Taxation

Letter in support of proposed amendment relating to the omission or redaction of confidential personal information papers filed in Surrogate's Court (February 17, 2016)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Confidential Personal Information

2016 New York State Legislative Agenda (February 16, 2016)

Subject Area(s): New York State Legislative Agenda

Report Proposing Guidance Clarifying the Application of the FIRPTA Rules to Certain Publicly Traded Stock Owned by a Partnership (January 12, 2016)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Partners/Partnerships

Memorandum in Response to NYS Department of Taxation and Finance Advisory Opinion relating to single-member limited liability companies and New York's Estate Tax (December 10, 2015)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Effect of Tax-Exempt Status of Change of State of Domicile of Tax-Exempt Entities (July 23, 2015)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Tax-Exempt Status

Report on Legislation to change the New York estate tax regime to eliminate the estate tax "cliff" (June 24, 2015)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Estate Tax Rate

Report Proposing an Amendment to the NYC Administrative Code regarding Real Property Tax Assessments (April 23, 2015)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Administrative Review of Tax Assessment

Proposed Amendments to the Non-Profit Revitalization Act of 2013 (April 20, 2015)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act Nonprofit Reform

Statement in Opposition to the Proposed New Definition of "Independent Expenditure" in the 2015-16 NYS Public Protection and General Government Budget (March 24, 2015)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Campaign Finance Law Non Profit Organizations, Candidate Related Political Activities

Comments on NYC Corporate Income Tax Reform Provisions of the NYS 2015-16 Executive Budget (March 19, 2015)

Author(s): State & Local Taxation Committee

Subject Area(s): New York City Corporate Tax Income Budget - NYS Executive

Report on Proposed reforms to the New York State Estate Tax (March 16, 2015)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Report on Budget Proposal to Deny Professional Licenses for Tax Arrears (March 12, 2015)

Author(s): State & Local Taxation Committee

Subject Area(s): Professional Licensing Budget - NYS Executive

2015 New York State Legislative Agenda (February 03, 2015)

Subject Area(s): New York State Legislative Agenda

Recommendations to the Commissioner of the NYC Department of Finance (December 30, 2014)

Author(s): State & Local Taxation Committee

Subject Area(s): New York City Dept. of Finance

Report on legislation concerning the inheritance by children conceived after the death of a genetic parent (July 28, 2014)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Posthumously Conceived Children

Report Offering New Proposed Guidance on the Treatment of a Partner as an Employee For Federal Tax Purposes (June 18, 2014)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Treatment of Partner as Employee

Comments on legislation which would delay the effective date of a number of the sections in the Non-Profit Revitalization Act of 2013 (June 03, 2014)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act

Report on the proposed amendment to §2-1.11(d)(5) of the New York Estate, Powers and Trusts Law concerning renunciation of property interest (March 26, 2014)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Property Interests, Renunciation of

Memorandum concerning certain aspects of the 2014-15 NYS Executive Budget related to trusts and estates (March 07, 2014)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Budget - NYS Executive

Report on certain aspects of the final report of the NYS Tax Reform and Fairness Commission dated November 2013 and the final report of the NYS Tax Relief Commission dated December 2013 (January 01, 2014)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Estate Tax

Comments on proposed adoption of 22 NYCRR § 207.64 of the Uniform Rules for Surrogate's Court (December 01, 2013)

Author(s): Trusts, Estates & Surrogate's Courts Committee Communications & Media Law Committee

Subject Area(s): Confidential Personal Identifying and Financial Data

Report Offering Proposals to Eliminate Duplicative or Otherwise Unnecessary Filing Requirements for Certain Interests in Foreign Corporations and Foreign Partnerships (September 01, 2013)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Filing Requirements for Foreign Corporations and Foreign Partnerships

Letter to Governor Cuomo in support of the Non-Profit Revitalization Act of 2013 (July 16, 2013)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act

Report in support of legislation establishing the formula for determining the interest payable on a delayed legacy (May 13, 2013)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Legacies

2013 Policy Recommendations for New York City's Next Mayor (May 01, 2013)

Author(s): Animal Law Committee Banking Law Committee Children & the Law Committee Children, Council on Civil Court Committee Civil Rights Committee Consumer Affairs Committee Corrections & Community Reentry Committee Criminal Advocacy Committee Criminal Courts Committee Criminal Justice Operations Committee Criminal Law Committee Disability Law Committee Domestic Violence Committee Drugs & the Law Committee Education & the Law Committee Environmental Law Committee Housing & Urban Development Committee Monday Night Law/Moderate Means Committee Lesbian, Gay, Bisexual, Transgender and Queer Rights Committee Matrimonial Law Committee New York City Affairs Committee Real Property Law Committee Sex & Law Committee Social Welfare Law Committee Transportation Committee United Nations Committee

Subject Area(s): NYC Policy Recommendations Transition Memo

Letter to the NYC Council on Proposed Intro No.906-A which deals with requiring income and expenses statement from property owners for tax assessment purposes (May 01, 2013)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Property Tax Assessments

Report on A.6556-A/S.4851-A which would simplify the procedure for obtaining a marital deduction for a disposition to a non-US citizen surviving spouse where no federal estate tax return is required (Reissued May 2013) (May 01, 2013)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Qualified Domestic Trusts

Letter to the Office of the NYS Attorney General commenting on the Attorney General's Non-Profit Revitalization Act Program Bill (March 06, 2013)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act

The Remarkable Power of Appointment Device: Planning and Drafting Considerations (January 01, 2013)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Power of Appointment

Letter to the IRS commenting on propose regulations which pertain to the required reporting of foreign financial assets on Form 8938 (November 01, 2012)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Foreign Trusts

Letter to the Charities Bureau of the Office of the Attorney General providing initial comments on the Attorney General's Program Bill, the Non-Profit Revitalization Act (September 21, 2012)

Author(s): Non-Profit Organizations Committee

Subject Area(s): Non-Profit Revitalization Act

Comments to the IRS regarding the Proposed and Temporary Regulations on the Portability of the Deceased Spousal Unused Exclusion Amount (September 01, 2012)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Deceased Spousal Unused Exclusion Amount (DSUEA)

Letter to the IRS on Notice 2011-101 which requests comments on the income, gift, estate and generation-skipping transfer tax issues and consequences arising from a transfer by a trustee of all or a portion of the principal of an irrevocable trust to another irrevocable trust (April 01, 2012)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Decanting

Letter to the IRS commenting on Prop. Treas. Reg. § 1.67-4 which deals in part with methods for reasonably estimating the portion of a bundled fee that is attributable to "investment advice" and therefore potentially subject to the 2% floor (February 01, 2012)

Author(s): Trusts, Estates & Surrogate's Courts Committee

Subject Area(s): Trustee, Commission of a

Letter to the NYS Department of Taxation and Finance commenting on draft amendments to the Offer in Compromise Regulations (January 01, 2012)

Author(s): State & Local Taxation Committee

Subject Area(s): Offer in Compromise Regulations

Letter to the IRS commenting on Notice 2011-82 which concerns estate planning techniques for the creation of trusts upon the death of the first spouse to die (November 01, 2011)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Deceased Spousal Unused Exclusion Amount (DSUEA)

Report on A.8297-A/S.5801 which would permit a trustee to pay over the principal of a trust to a new trust even if the trustee does not have absolute or unlimited discretion to invade the principal of the trust (June 01, 2011)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Invading Trust Principal

Report on A.6429/S.1072 which would create the Office of the Taxpayer Advocate as an independent office within the Executive Branch (June 01, 2011)

Author(s): State & Local Taxation Committee

Subject Area(s): Taxation - Office of the Taxpayer Rights Advocate

Letter to the IRS commenting on Foreign Account Tax Compliance under the Hiring Incentives to Restore Employment Act of 2010 as it relates to trusts and trust beneficiaries (June 01, 2011)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Foreign Trusts

Memorandum in Support of Marriage Equality (June 01, 2011)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Same-Sex Marriage

Report regarding A.7729/S.5519 which would modify Section 2-1.13 of the Estates Powers and Trusts Law (May 01, 2011)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Generation-Skipping Transfer Tax Laws

Letter to Congress regarding The Equal Access to Tax Planning Act of 2011 (S.139) and Section 14 of The Patent Reform Act of 2011 (S.23) (April 01, 2011)

Author(s): Personal Income Taxation Committee Estate & Gift Taxation Committee Taxation of Business Entities Committee

Subject Area(s): Tax Patents

Report on proposed amendments to § 11-216 of the NYC Administrative Code (April 01, 2011)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Real Property Assessments

Report on modifications to Section 2-1.13 of the Estates Powers and Trusts Law (March 01, 2011)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Generation-Skipping Transfer Tax Laws

Report Requesting Guidance Concerning Various Provisions of Section 7704 of the Internal Revenue Code of 1986 (January 01, 2011)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Publicly Traded Partnership

Letter to Governor Cuomo regarding the Office of the Taxpayer Rights Advocate (January 01, 2011)

Author(s): State & Local Taxation Committee

Subject Area(s): Taxation - Office of the Taxpayer Rights Advocate

Supplemental Report on A.9857-C/S.8056 Regarding Unused Generation-skipping Transfer (GST) Tax Exemption After Federal Estate and GST Tax Repeal in 2010 (July 2010) (July 01, 2010)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Generation-Skipping Transfer Tax Laws

Hess Lecture: Rationalizing the State Income Taxation of Trusts - Chasing Quill Feathers in the Wind (May 10, 2010)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Trusts, State Taxation of

Report Offering Proposed Guidance on the Federal Income Tax Treatment of Post-Closing Contingent Consideration in Reorganizations (May 01, 2010)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Corporate Reorganizations

Proposed Amendments to Section 10-6.6(B) of the EPTL and Restatement of the Statute as Section 10.6.6(A) (May 01, 2010)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Trustees, Role of

Report on A.9857-C/S.8056 regarding unused generation-skipping transfer (GST) tax exemption after federal estate and GST tax repeal in 2010 (Reissued June 2010) (May 01, 2010)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Generation-Skipping Transfer Tax Laws

Letter on budget bill A.9710-A/S.6610-A which would amend NY Tax Law § 951(a) in relation to the amount of the unified credit against the estate tax (March 01, 2010)

Author(s): Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Estate Tax Budget - NYS Executive

Report offering proposed guidance regarding the Passive Foreign Investment Company Rules (PFIC) (October 01, 2009)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Passive Foreign Investment Company

The Quorum Problem Affecting the New York State and New York City Tax Appeals Tribunals (July 01, 2009)

Author(s): State & Local Taxation Committee

Subject Area(s): Tax Appeals Tribunals

Letter to Congress regarding reinstating the state death tax credit at the federal level (May 01, 2009)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Death Tax

Letter to OECD on the Entitlement of Collective Investment Vehicles for Tax Treaty Benefits - Treaty Eligible State Investors (November 01, 2008)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Tax Treaties - Collective Investment Vehicles

Letter to the IRS providing comments on the proposed revenue ruling regarding the estate, gift, generation-skipping transfer and income tax issues that are associated with the establishment and administration of trust companies that are family-owned or controlled (private trust companies) (November 01, 2008)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Private Trust Companies

Report Regarding Proposals for Accounting Treatment of Interest on Non-Performing Loans (July 01, 2008)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Interest on Non-Performing Loans

Letter to the IRS commenting on Proposed Treas. Reg. Section 1.67-4 & Notice 2008-32 which addresses the exception to the 2% of adjusted gross income floor on miscellaneous itemized deductions for certain costs that are paid or incurred in connection with the administration of an estate or a trust and requests comments concerning certain aspects of the Proposed Regulations, including the use of safe harbors and reasonable estimates by fiduciaries for unbundling fiduciary fees (June 01, 2008)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Fiduciary Fees

Report Offering Proposals Regarding the "Derivative Benefits" Provisions Found in the Limitation on Benefits Article of Certain U.S. Income Tax Treaties (June 01, 2008)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation - Treaties

Letter to the IRS highlighting inconsistencies in two recently issued Private Letter Rulings which set forth the calculation method of the income interest upon early termination of a net income with makeup charitable remainder unitrust (NIMCRUT) (May 01, 2008)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Charitable Remainder Trust

Letter to the IRS commenting on the proposed Treasury Regulation 1.67-4 (December 01, 2007)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Trusts and Estates, Administration of

Letter to the IRS Commenting on Gift Tax Consequences of Trust Employing Distribution Committee (October 01, 2007)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Private Letter Rulings

Follow-up letter to the US Senate Committee on Finance regarding the Committees December 2006 report on certain provision of the Pension Protection Act of 2006 relating to charitable gifts (June 01, 2007)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Charitable gifts

Report offering proposed guidance regarding U.S. federal income tax treatment of certain lending activities conducted within the U.S. (May 01, 2007)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation Lending Activities by Foreigners

Letter to the NYC Department of Finance on the Proposed Amendments to Section 11-208.1 of the Administrative Code (January 01, 2007)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Electronic Filing

Report commenting on certain provisions of the Pension Protection Act of 2006 relating to charitable gifts of fractional interests in tangible personal property (December 01, 2006)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Charitable gifts

Report to the IRS offering comments on the application of Internal Revenue Code Section 409A to service arrangements between partnerships and partners (June 01, 2006)

Author(s): Taxation of Business Entities Committee

Subject Area(s): Taxation Partnerships/Partners

Second Letter to the American Institute of Certified Public Accountants Commenting on Their Revised Draft Report on Auditor Attendance at Due Diligence Meetings with Underwriters (October 01, 2005)

Author(s): Financial Reporting Committee

Subject Area(s): Auditors

Letter to the NYC Tax Commission commenting on proposed amendments which seek to regulate the conduct of non-attorney representatives appearing before the Tax Commission (October 01, 2005)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Condemnation and Tax Certiorari

Comments on Revenue Procedure 2005-24 which provides a safe harbor rule pursuant to which a spousal right of election will be disregarded for purposes of determining whether a charitable remainder annuity trust ("CRAT") or a charitable remainder unitrust ("CRUT") meets the requirements of Internal Revenue Code 664(d)(1)(B) or (d)(2)(B), respectively, from the trust's inception (July 01, 2005)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Charitable Remainder Trust

Supplemental Comments on IRS Circular 230 (which governs practice before the IRS) (June 01, 2005)

Author(s): Personal Income Taxation Committee Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee

Subject Area(s): Taxation

Comments on IRS Circular 230 (which governs practice before the IRS) (May 01, 2005)

Author(s): Personal Income Taxation Committee Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee Taxation of Business Entities Committee

Subject Area(s): Taxation - Rules of Practice

Memorandum in support of S.3441 (April 01, 2005)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Trusts Estate and Gift Taxation

Comments on Recommendations to Eliminate the Potential for Future Corruption in the Real Property Assessment Unit of the NYC Department of Finance (March 01, 2003)

Author(s): Condemnation & Tax Certiorari Committee

Subject Area(s): Condemnation and Tax Certiorari

Letter to the IRS Commenting on Proposed Regulations Revising the Definition of Income Under Section 643(b) (February 01, 2003)

Author(s): Estate & Gift Taxation Committee

Subject Area(s): Taxation

Addressing issues related to taxes, estate planning, trusts and estates, and the practice and the operation of the Surrogate’s Courts.

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Tax & Trust Issues

Addressing issues related to taxes, estate planning, trusts and estates, and the practice and the operation of the Surrogate’s Courts.

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