Estate of Confusion in New York

Nov 10, 2024

🔑 NY: Res Judicata and Collateral Estoppel Defenses Must Be Pleaded, Not Raised on Appeal

In New York, the defenses of res judicata and collateral estoppel—principles designed...

New York

Oct 10, 2024

NY Estate Tax: Why Clawed-Back Gifts Don’t Get a Basis Step-Up

In today’s T&E Think Tank Zoom study session, hosted by...

Sep 26, 2024

🔑 NY: State Selected In Choice of Law Clause Governs Substantive Issues, Procedural Matters Governed by Forum State

...

Aug 12, 2024

Specific Statutes v. Case-by-Case Flexibility

Recently, I volunteered on a subcommittee of the New York State Bar Association&...

Civil Practice

Oct 30, 2023

Deciphering the Confusion: Understanding New York's Two New Rules on Affirmations

On October 25, 2023, Gov. Kathy Hochul signed two laws that expand who...

New York

Oct 18, 2023

Transfer on Death Deed in New York? The Proposal Needs Better Statutory Language

New York lawmakers are considering proposing legislation that would allow transfer on death...

Tax

Oct 17, 2023

Reducing Taxes: "seems as natural as breathing"

Reducing taxes is different from avoiding taxes....

Estate of Confusion in New York

Oct 16, 2023

Black Letter Law Has Many White Spaces: The Myth of Simple Legal Rules

It's common for people who are not familiar with the legal...

Real Estate

Oct 15, 2023

🔑 Why Does the Law Often Treat Real Estate and Personalty Differently?

History gives the answer....

Estate of Confusion in New York

Oct 14, 2023

Estate of Confusion in New York: Idea & Topics

📖The landing page for the forthcoming book is here. Today, I thought of...

Trust: Testamentary

Oct 09, 2023

🔑 What Is the Date for a Testamentary Trust Under New York Law?

There is no one date for a testamentary trust under New York law....

New York

Oct 08, 2023

Does a Process Server Have to Testify at an Inquest in NYC Housing Court?

The answer isn't straightforward....

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🔑 NY: Res Judicata and Collateral Estoppel Defenses Must Be Pleaded, Not Raised on Appeal

NY Estate Tax: Why Clawed-Back Gifts Don’t Get a Basis Step-Up

🔑 NY: State Selected In Choice of Law Clause Governs Substantive Issues, Procedural Matters Governed by Forum State

Specific Statutes v. Case-by-Case Flexibility

Deciphering the Confusion: Understanding New York's Two New Rules on Affirmations

Transfer on Death Deed in New York? The Proposal Needs Better Statutory Language

Reducing Taxes: "seems as natural as breathing"

Black Letter Law Has Many White Spaces: The Myth of Simple Legal Rules

🔑 Why Does the Law Often Treat Real Estate and Personalty Differently?

Estate of Confusion in New York: Idea & Topics

🔑 What Is the Date for a Testamentary Trust Under New York Law?

Does a Process Server Have to Testify at an Inquest in NYC Housing Court?

Recent News

NY EPTL 11-1.7: Limitation on Powers and Immunities of Executors and Trustees

🔑 NY Duty of Impartiality: TELS Recommendations on Proposed Section 7-A-8.3

🔑 NY EPTL 11-2.3(b)(5) Adjustments Must Be Reflected in Accounting

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