Taxation

Burke Joins Firm McCarthy Fingar

We are pleased to announce that Natalie M. Burke has joined our firm as an associate attorney and is a member of our Trusts and Estates, Guardianship Practice, Surrogate’s Court Litigation, Taxation and Municipal Law & Land Use groups. Natalie’s work at the firm will include representing clients in estate planning, administering estates and trusts, estate litigation, estate and trust accountings and guardianships.

Kutzin Speaks on Revocable Trusts for NYSBA

Michael S. Kutzin, a member of various practice groups, including our Guardianship Practice, Taxation and Trusts & Estates groups, will speak on “Revocable Trusts: Creative Uses and Drafting for the Elder Law Practitioner”, in Saratoga Springs, NY, at a program sponsored by the Elder Law & Special Needs Section of the New York State Bar Association.

St. John Joins McCarthy Fingar

We are pleased to announce that Yvonne St. John has joined our firm as an associate attorney and is a member of our Trusts and Estates, Guardianship Practice, Surrogate’s Court Litigation and Taxation groups. Prior to joining McCarthy Fingar, Yvonne was an associate of a firm that concentrated its practice in trusts and estates and real estate transactions. Her experience includes, but is not limited to, the following: representing fiduciaries and beneficiaries in the administration of estates and trusts; estate planning services, including drafting wills and trust agreements and Medicaid planning; representing clients in residential and commercial real estate transactions from contract to closing; and assisting clients with business formation.

McCarthy Fingar’s “Super Lawyers”

Four of McCarthy Fingar’s lawyers have been selected Super Lawyers in the New York Metropolitan area. Susan Taxin Baer has again been selected in the fields of Estate Planning & Probate. Gail M. Boggio has again been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Michael S. Kutzin has again been selected in the fields of Estate Planning & Probate, Estate & Trust Litigation and Elder Law. Frank W. Streng has again been selected in the fields of Estate & Trust Litigation and Estate Planning & Probate. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

Boggio, Bramson & Kutzin Named in List of Westchester’s Top Lawyers

McCarthy Fingar is pleased to announce that Westchester Magazine has named Gail M. Boggio, Howell Bramson and Michael S. Kutzin to its list of Top Lawyers in Westchester. Each year Westchester Magazine publishes its list of Westchester’s Leading Lawyers, excerpted from BL Rankings LLC list of Best Lawyers in America, the preeminent referral guide to the legal profession in the United States.

McLeod Joins McCarthy Fingar as Associate Attorney

We are pleased to announce that Ryan J. McLeod has joined McCarthy Fingar and is a member of our Trusts and Estates, Guardianship Practice, Surrogate’s Court Litigation, Taxation and Municipal Law & Land Use groups. Ryan joins McCarthy Fingar following a career in public service and in private law practice. Most recently, Ryan was the Supervisor of Legislative Assistance and Services in the New York State Senate, in which, among other things, he worked to ensure that all bills were properly filed and all Senate office requests were filled. Prior to that, he was a Senior Counsel responsible for advising elected officials on the ramifications of legislation before the Insurance, Energy and Telecommunications, and Commerce, Economic Development and Small Business committees. Prior to his work for the New York State Senate, Ryan was a Deputy Regional Director for Empire State Development, where his duties included counseling for-profit, not-for-profit and municipal corporations on how to obtain state and federal financial incentives for their economic development or workforce development projects. He also managed relationships with municipal officials and local economic development partners throughout the lower Hudson Valley. During this entire period of time, Ryan was also a lawyer in private practice where he handled real estate litigation, as well as trusts and estates issues.

Kutzin Speaks on Remote Notarization and Witnessing

Michael S. Kutzin, a member of various practice groups, including our Guardianship Practice, Taxation and Trusts & Estates groups, spoke on “Remote Notarization and Witnessing: Update on Legislation and Best Practices”, at a program sponsored by the Elder Law & Special Needs Section of the New York State Bar Association.

Kutzin Speaks on Elder Law Issues

Michael S. Kutzin, a member of various groups, including our Guardianship Practice,  Taxation and Trusts & Estates groups, spoke on “Preparing for the End – Wills, Estate Planning, and Understanding the Process (Probate and Administration)” at the 33^rd Annual Elder Law Institute of the Practising Law Institute.

Kutzin is Co-Author of “New York Elder Law”

As of the January 2021 edition, Michael S. Kutzin, a member of various groups, including our Guardianship Practice,  Taxation and Trusts & Estates groups, became a co-author, along with Tara Anne Pleat, Esq., of the LexisNexis treatise, New York Elder Law.  The publication, which is one of the premier publications in the field, contains comprehensive analysis and practice guidance for trusts & estates, elder law and special needs attorneys practicing in New York. Some topics that are discussed include: planning for incapacity (property management & health care decisions); Medicare and long-term care insurance; Medicaid; supplemental needs trusts; guardianships; estate planning and wills; health care coverage and resources; financial planning; income and estate tax; and elder abuse.

Kutzin Co-Authors Article on Retirement Accounts

Michael S. Kutzin, a member of various groups, including our Guardianship Practice,  Taxation and Trusts & Estates groups, has Co-Authored an article entitled, “How “SECURE” Are You About Planning With Your Clients With Retirement Accounts? A Guide to Estate and Special Needs Planning After the SECURE Act”, published by the Elder Law and Special Needs Section of the New York State Bar Association.

Kutzin Named as Co-Chair of NYSBA Task Force on Remote Notarization and Witnessing of Estate Planning Documents

During the COVID-19 health care crisis, McCarthy Fingar lawyers have remotely supervised the execution of many Wills, Trust Agreements and related documents. We are pleased to announce that Michael S. Kutzin, a member of various groups, including our Guardianship Practice, Trusts & Estates and Surrogate’s Court Litigation groups, has been named as a co-Chair of the NYSBA Joint Elder Law and Trusts & Estates Sections Task Force on Remote Notarization and Remote Witnessing of Estate Planning documents.

Michael S. Kutzin Joins Firm as Partner

We are pleased to announce that Michael S. Kutzin has joined the firm as a partner and is a member of our Guardianship Practice, Trusts & Estates, Surrogate’s Court Litigation, Appellate Practice, Exempt Organizations, Taxation and Charitable Gift Planning groups. Michael joins McCarthy Fingar from Goldfarb Abrandt Salzman & Kutzin LLP, where he had been a partner for 17 years. Michael has extensive experience with all forms of Surrogate’s Court and Guardianship proceedings, from the most routine to the most complex and contentious. He has appeared in Westchester matters for years, as well as Surrogate’s Court and Guardianship cases in New York City.

Susan Taxin Baer Joins Firm as Partner

We are pleased to announce that Susan Taxin Baer has joined the firm as a partner and is a member of our Trusts & Estates, Exempt Organizations, Taxation and Charitable Gift Planning groups. Prior to joining the firm, Sue was the principal attorney of her own firm, which she opened in 1993 with offices in Westchester and New York City. Sue concentrates in estate planning, trust and estate administration, and charitable giving, representing high net worth individuals as well as those of modest means.

McCarthy Fingar’s “Super Lawyers”

Six of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has again been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Kathleen Donelli has again been selected in the field of Family Law. Dolores Gebhardt has again been selected in the field of Family Law. James K. Landau has again been selected in the fields of Commercial Litigation and Appellate, and has again been selected for the Top 25 in Westchester County for Super Lawyers. Frank W. Streng has again been selected in the fields of Estate & Trust Litigation and Estate Planning & Probate. Douglas S. Trokie has again been selected in the fields of Business/Corporate, Closely Held Business, Real Estate, Business and Civil Litigation. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

Boggio & Bramson Named in List of Westchester’s Top Lawyers

McCarthy Fingar is pleased to announce that 914INC. has named Gail M. Boggio and Howell Bramson to their list of 91 Top Lawyers in Westchester. Each year 914INC. publishes their list of Westchester’s Leading Lawyers, excerpted from BL Rankings LLC list of Best Lawyers in America, the preeminent referral guide to the legal profession in the United States. Gail was named in the area of Trusts and Estates Litigation, and Howell was named in the area of Tax Law.

Boggio Moderates CLE Program at Westchester Surrogate’s Court on Mediation

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, was the moderator of a program held at the Westchester Surrogate’s Court in White Plains, entitled, “Mediation in the Surrogate’s Court”. The program was co-sponsored by the Westchester County Surrogate’s Court and the Westchester County Bar Association‘s Trusts & Estates Section. The speakers at the program included Judge Brandon R. Sall, the Surrogate of Westchester County, various attorneys at the Surrogate’s Court and other attorneys in private practice.

Boggio Speaks on Estate Planning Issues

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, spoke at a program sponsored by Westchester County Bar Association‘s Trusts & Estates Section, entitled “Heckerling 2019 Review”.  This was a review of the January 2019 program given by the University of Miami School of Law, Heckerling Institute on Estate Planning. The Heckerling Institute on Estate Planning is the leading educational conference for estate planners. Heckerling offers practical guidance on today’s most important tax and non-tax planning issues, including the planning challenges and opportunities presented by the 2017 Tax Act and provides attendees the opportunity to expand their estate planning expertise. 

Felsenfeld Joins Firm as an Associate Attorney

We are pleased to announce that Natalie S. Felsenfeld has joined our firm as an associate attorney. Natalie is a member of our Trusts & Estates, Charitable Gift Planning, Exempt Organizations, Taxation and Surrogate’s Court Litigation groups.

Boggio Elected Director of Westchester’s Estate Planning Council

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, was elected a director of the Estate Planning Council of Westchester County.

Boggio Speaks on Estate Planning with Revocable Trusts for WWBA

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, spoke on April 16, 2015 on “Estate Planning with the Revocable Trust” for the Westchester Women’s Bar Association (Trusts & Estates and New Lawyer Committees). 

Streng is Program Chair for NYSBA Trusts & Estates Law Section’s Annual Program

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was the program chair for the annual CLE program held in Manhattan for the Trusts & Estates Law Section of the New York State Bar Association. The program, attended by about 600 lawyers, was entitled, “Revocable Trusts: Administration & Litigation in New York.”  Frank was also part of the panel discussion at the program, entitled: “A Model for Litigating Revocable Trusts in New York.”

Boggio Elected to Executive Committee of Trusts & Estates Law Section of NYSBA

Gail M. Boggio, who co-chairs our Trusts & Estates, Tax and Surrogate’s Court Litigation groups, was elected to the Executive Committee of the Trusts & Estates Law Section of the New York State Bar Association. Gail serves as Vice Chair of the Continuation Legal Education Committee.

Boggio, Bramson, Brophy, Donelli, Gebhardt, Miller & Streng Selected as Super Lawyers

Seven of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has again been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Howell Bramson has again been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has again been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has again been selected in the fields of Appellate/Family Law. Frank W. Streng has been selected in the fields of Estate & Trust Litigation and Estate Planning & Probate. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

Bramson Co-Authors Article on Changes in New York Tax Law

Howell Bramson, who chairs our Taxation practice group, authored an article for the Newsletter for the Trusts and Estates Law Section of the New York State Bar Association, entitled “New York has at Last Updated its Estate, Gift & Trust Income Taxes – But Were These the Requested Changes.”

Streng is a State-Wide Chair of CLE Program on Discovery Proceedings in Surrogate’s Court and Will Lecture in Multiple Locations

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was a state-wide moderator of a program entitled “Discovery Proceedings in Surrogate’s Court” for the Trusts and Estates Law Section of the New York State Bar Association. The program was offered in seven locations: Albany [5/29/14], Buffalo [5/30/14], Manhattan [6/11/14], Long Island [5/30/14], Rochester [6/5/14], Syracuse [5/29/14] and Westchester [6/5/14). Frank lectured at three locations (Albany, Manhattan and Westchester) on the portion of the program entitled, “Turnover Phase, Discovery and Trial”.

Streng Moderates & Bramson Speaks at Webcast on Changes in NYS Tax Law

Frank W. Streng and Howell Bramson participated in a webcast sponsored by the Trusts and Estates Law Section of the New York State Bar Association that discussed the changes that were just enacted in New York’s tax law. Effective April 1, 2014, New York made significant changes to its estate tax and in the income taxation of certain trusts. Howell spoke at the webcast. Frank was the moderator.

Boggio Lectures on Estate Planning & Family Wealth Transfers

Gail M. Boggio, a member of our Trusts & Estates and Tax groups, lectured on December 10, 2013 on “Estate Planning and Family Wealth Transfers” for the Richmond County Bar Association (Surrogate’s Court Committee).

Bramson Speaks on Estate Valuation Discounting

Howell Bramson, who chairs our Taxation practice group, lectured in Elmsford, New York on November 13, 2013 for the Elder Law & Special Needs Section of the New York State Bar Association as part of an all-day program entitled, “Advanced Document Drafting for the Elder Law Attorney.” Howell provides an Overview of Estate Valuation Discount Vehicles, such as FLPs, CRTs, etc.

Streng Co-Chairs NYSBA Program “Introduction to Estate Planning”

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was a state-wide moderator of a program entitled “Introduction to Estate Planning” for the Trusts & Estates Law Section of the New York State Bar Association. The program was offered in seven locations: Albany [10/30/13], Buffalo [10/29/13], Manhattan [10/30/13], Long Island [10/31/13], Rochester [10/28/13], Syracuse [10/31/13] and Westchester [10/29/13]).

Boggio, Bramson, Brophy, Donelli, Gebhardt & Miller Selected as Super Lawyers

Six of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Howell Bramson has again been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has again been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has again been selected in the fields of Appellate/Family Law. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

Bramson Elected Co-Chair of WCBA Tax Section

Howell Bramson, who chairs our Taxation practice group, was elected co-chair of the Tax Section of the Westchester County Bar Association.

Boggio Lectures on Estate Planning for Affluent Clients

Gail M. Boggio, a member of our Charitable Gift Planning, Taxation and Trusts & Estates groups, lectured on “Planning for the Affluent Client or the Changing Landscape” at the Annual Convention of the Women’s Bar Association for the State of New York in Philadelphia, Pennsylvania. Gail’s presentation discussed, among other topics, lifetime giving to reduce the New York estate tax; planning for retirement assets; the continuing value of the bypass trust; and the new portability rules. Click at Outline to see seminar outline.

Bramson Speaks on Tax Planning for Non-Citizens

Howell Bramson, who chairs our Taxation practice group, lectured on “US Income Tax and Estate Planning for Non-Citizens” on May 23, 2013 in Tarrytown, New York for UJA Federation of NY’s 23rd Annual Westchester Estate, Tax and Financial Planning Conference. Click at Outline to see seminar outline.

Streng in the News, Again, on his Nissan Leaf

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, continues to be in the news on his Nissan Leaf electric car. Previously, Frank was interviewed by News 12 Westchester as the first owner of the Nissan Leaf in Westchester. This time, Frank was interviewed by the New York Times on how he faired with his Leaf during Sandy, when he had no power at his home to charge his car. As the Time reports: “With no power (or generator) at home, Mr. Streng has been using a public charger at the White Plains train station, a couple of blocks from his office. ‘I’m now using that as a primary energy source,’ Mr. Streng said. ‘It’s my third day in a row doing it. It’s worked out fine.’”

Bramson, Brophy, Donelli, Gebhardt & Miller Selected as Super Lawyers

Five of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Howell Bramson has been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has been selected in the fields of Appellate/Family Law. Joe Brophy has also been selected as one of Westchester’s top 25 lawyers. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

Streng Interviewed by Sierra Club on Electric Car

Frank W. Streng, who heads our Surrogate’s Court Litigation group, continues to enjoy his “celebrity” status in purchasing the first pure electric car in Westchester County. Frank was interviewed by the Sierra Club.

Streng Elected Chair of NYSBA’s Trusts & Estates Section’s CLE Committee

Frank W. Streng, who chairs our Surrogate’s Court Litigation  group and co-chairs our Trusts & Estates group, was reelected to the Executive Committee of the Trusts & Estates Law Section of the New York State Bar Association and Chairs the section’s Continuing Legal Education committee.

Kiggins & Bramson Author Chapter on US Taxes on International Tax Systems

Robert J. Kiggins and Howell Bramson, both members of our Corporate and Taxation groups, have authored the United States chapter to a book edited by Roy Saunders, of International Fiscal Services, based in London, entitled “International Tax Systems and Planning Techniques”. The book covers the tax laws of over 30 countries, including most of the European Union, portions of Asia and Eastern Europe, the United States, Brazil and Canada, and a number of offshore tax havens. The purpose of the book is to assist in the tax analysis of cross border transactions and investments.

Boggio Elected to Executive Commitee of WCBA’s Trusts & Estates Section

Gail M. Boggio, a member of our Charitable Gift Planning, Exempt Organizations, Surrogate’s Court Litigation, Taxation and Trusts & Estates groups, was elected to the Executive Committee of the Trusts & Estates Section of the Westchester County Bar Association on October 28, 2011.

Bramson Lectures for UJA on Valuations & Discounts in Estate Planning

Howell Bramson lectured on “Taxes and Valuation Issues; Special Valuation Rules under Chapter 14” on May 19, 2011 in Tarrytown, New York for UJA Federation of NY’s 21st Annual Westchester Estate, Tax and Financial Planning Conference. See Seminar Outline.

Boggio Elected Director of State Women’s Bar Association

Gail M. Boggio was elected as a Director of the Women’s Bar Association of the State of New York. Gail is a member of our Charitable Gift Planning, Exempt Organizations, Surrogate’s Court Litigation, Taxation and Trusts & Estates groups.

Boggio Elected President of Women’s Bar Associate of the State of New York

Gail M. Boggio was elected President of the Women’s Bar Association of the State of New York.

Boggio Lectures for WCBA on Surrogate Court Accountings

Gail M. Boggio lectured in White Plains, New York on November 13, 2007 for the Westchester County Bar Association (Trusts & Estates Section) on “Everything you Wanted to Know About Preparing Surrogate Court Accountings (but was afraid to ask)”. For lecture materials, click on Seminar Outline.

Bramson Lectures on Defective Grantor Trusts

Howell Bramson lectured on September 26, 2007 at Credit Suisse’s offices in Rye Brook, New York on “Cutting Edge Estate Planning Strategies- Utilizing FLPs, GRATs & Sales to Defective Grantor Trusts to Leverage Gifts.” For lecture materials, click on Seminar Outline.

Bramson Lectures for UJA on New Deferred Compensation Rules

Howell Bramson lectured on May 31, 2007 in White Plains, New York on “New Deferred Compensation Rules” for UJA Federation of NY’s 17th Annual Westchester Estate, Tax and Financial Planning Conference.

Boggio Elected President-Elect of the Women’s Bar Association of the State of New York

Gail M. Boggio was elected President-Elect of the Women’s Bar Association of the State of New York.

Boggio Named Partner of Firm

Gail M. Boggio has been named a partner of the firm. Gail will continue to practice in the areas of  Surrogate’s Court Litigation, Trusts and Estates, Charitable Gift Planning, Exempt Organizations and Taxation.

Bramson Lectures for UJA on Family Limited Partnerships & Limited Liability Companies

Howell Bramson lectured on May 25, 2006 in White Plains, New York for UJA Federation of NY’s 16th Annual Westchester Estate, Tax and Financial Planning Conference on “FLPs and LLCs – Current Status.”

Bramson and Donelli Lecture on Tax Issues Related to Divorce

Howell Bramson and Kathleen Donelli lectured on “Tax Issues Related to Divorce” on May 9, 2006 at The Bank of New York in White Plains. For lecture materials, click on Seminar Outline.

Bramson Lectures on Current Strategies Using Family Limited Partnerships

Howell Bramson lectured on May 26, 2005 in White Plains, New York for UJA Federation of NY’s 15th Annual Westchester Estate, Tax and Financial Planning Conference on “Current Strategies Using Family Limited Partnerships.” For lecture materials, click on Seminar Outline.

Bramson Lectures on Forming and Advising Businesses

Howell Bramson lectured in Tarrytown, New York on November 15, 2004 for the New York State Bar Association on “Forming and Advising Businesses”.

Bramson Lectures on Family Limited Partnerships & Current Strategies

Howell Bramson lectured on May 19, 2004 in White Plains, New York for UJA Federation of NY’s 14th Annual Westchester Estate, Tax and Financial Planning Conference on “IRS Attacks on Family Limited Partnerships and Current Strategies.” For lecture materials, click on Seminar Outline.

Bramson Lectures on IRS Attacks on Family Limited Partnerships and Current Strategies

Howell Bramson lectured in White Plains, New York on April 26, 2004 for the Westchester County Bar Association (Co-Sponsored by the Tax and Trusts and Estates Section) on “IRS Attacks on Family Limited Partnerships and Current Strategies.” For lecture materials, click on Seminar Outline.

Bramson Lectures for NYSBA on Forming and Operating the Partnership and LLP

Howell Bramson lectured in White Plains, New York on November 12, 2002 for the New York State Bar Association on “Forming and Operating the Partnership and LLP” as part of a program entitled “Practical Skills Forming and Advising Businesses”.

Bramson Lectures on Recent Developments on Family Limited Partnerships and Other Gifting Techniques

Howell Bramson lectured in White Plains, New York on September 25, 2002 for the Westchester County Bar Association (Tax Section) on “Recent Developments involving Family Limited Partnerships & Other Gifting Techniques”.

Bramson Lectures for UJA on Utilizing Non Qualified Deferred Compensation in Estate, Gift & Income Tax Planning

Howell Bramson lectured on May 23, 2002 for UJA Federation of NY‘s 12th Annual Westchester Estate, Tax & Financial Planning Conference on “Utilizing Non Qualified Deferred Compensation in Estate, Gift & Income Tax Planning.”

Bramson Lectures on Retirement Planning & Estate Planning for Physicians

Howell Bramson lectured on May 15 2002 at the Crowne Plaza in White Plains, New York as part of a program hosted by Merrill Lynch and the Firm on “Retirement Planning & Estate Planning for Physicians”.

Boggio Elected Secretary of Eastchester Bar Association

Gail M. Boggio was elected Secretary of the Eastchester Bar Association.

Boggio Appointed Co-Chair of New Lawyers Group of Westchester Women’s Bar Association

Gail M. Boggio was appointed co-chair of the New Lawyers Group of the Westchester Women’s Bar Association.

Bramson Lectures on New Qualified Plan Minimum Distribution Rules

Howell Bramson lectured on September 24, 2001 for Westchester County Bar Association (Trusts & Estates and Tax Sections) on “New Qualified Plan Minimum Distribution Rules”.

Bramson Lectures on Taxation of Technology Companies

Howell Bramson lectured for Lorman Education on Taxation of Technology Companies.

New York Elder Law

LexisNexis (2021 Edition)

How “SECURE” Are You About Planning With Your Clients With Retirement Accounts? A Guide to Estate and Special Needs Planning After the SECURE Act

Elder Law and Special Needs Section of the New York State Bar Association

New York has at Last Updated its Estate, Gift & Trust Income Taxes – But Were These the Requested Changes

Planning for the Affluent Client or the Changing Landscape

Women’s Bar Association for the State of New York

Estate Planning for Non-Citizens

UJA Federation of NY

International Tax Systems & Planning Techniques (United States Chapter)

Edited by Roy Saunders (International Fiscal Services)

Taxes & Valuation Issues; Special Valuation Rules under Chapter 14

UJA Federation of NY

Estate Planning Techniques Best Suited for the Current Economic Environment

UJA Federation of NY

Cutting Edge Estate Planning Strategies- Utilizing FLPs, GRATs & Sales to Defective Grantor Trusts to Leverage Gifts

Credit Suisse Securities (USA) LLC

New Deferred Compensation Rules

UJA Federation of NY

Current Status of Estate Planning Using Family Limited Partnerships and Limited Liability Companies

UJA Federation of NY

Tax Issues Related to Divorce

(The Bank of New York)

Current Strategies Using Family Limited Partnerships

UJA Federation of NY

IRS Attacks on Family Limited Partnerships and Current Strategies

UJA Federation of NY

IRS Attacks on Family Limited Partnerships and Current Strategies

Westchester County Bar Association

Waiver of Notification Rights

Legal Notes, Winter 1996

Family Businesses: IRS Reverses its Position on Discounts for Gifts of Minority Interests to Family Members

Legal Notes, Spring 1994

New York Enacts Limited Liability Company Law

Legal Notes, Winter, 1994

Clinton’s Tax Act

Legal Notes, Fall 1993

Distributions from Individual Retirement Accounts

Legal Notes, Summer, 1993

Cancellation of Non-Recourse Debt: Tax Consequences

Legal Notes, Spring, 1991

Representation of Foreign Investors in New York Theatrical Release

Howell Bramson

Client’s Use of IRS’s Offshore Voluntary Disclosure Initiative

Howell Bramson

Our Tax lawyers often advise clients on opportunities available through Internal Revenue Service-sponsored tax initiatives. The IRS has instituted a program – the Offshore Voluntary Disclosure Initiative – which may be of benefit to certain taxpayers who have offshore investments but have failed to disclose such investments and failed to report the income earned on such investments. Pursuant to US Treasury Regulations, disclosure of such investments is generally required on a “Report of Foreign Bank and Financial Accounts” or “FBAR” form, in which a taxpayer reports the existence of such assets. Here, Howell Bramson advised a client in connection with the client’s participation in IRS’s new program.

Investment in Brazilian Fund

Howell Bramson

Our Corporate and Tax lawyers often provide legal and tax advice clients on foreign investment opportunities. Howell Bramson advised a client in connection with a multi-million dollar investment, through an irrevocable family trust, in a Brazilian fund. With the growth rates in many emerging markets (e.g. the “BRIC” countries, i.e., Brazil, Russia, India and China) much higher than the growth rate in the United States, many investors are looking for opportunities in such countries. Such investments can involve complicated income tax issues as well as estate planning opportunities.

Lefkowitz v. The Bank of New York as Preliminary Executor of Estate of Irene B. Marsh et al., 996 F.2d 600 (2d Cir. 1993)

Howell Bramson

Our lawyers often represent clients in dealing with beneficiary designations on pension and qualified plans. In one such case, Howell Bramson, Robert M. Redis and other lawyers at the firm successfully represented a surviving spouse’s estate and persuaded the lower court to invalidate a beneficiary designation on a qualified plan for the Decedent’s child (to the exclusion of the decedent’s spouse) on the grounds that the beneficiary designation violated the spousal consent rules under ERISA. The trial court’s determination was upheld, on appeal, by the Second Circuit Court of Appeals. The appeal also deal with significant legal questions, such as the applicability of ERISA to controlled foreign corporations and whether these sufficiently implicated the Interstate Commerce Clause of the United States Constitution.

Matter of McKinney, 117 Misc. 2d 173 (Surr. Ct., Westchester 1982), affirmed, 101 A.D.2d 477 (2d Dep’t 1984), mot. for lv. to appeal denied, 63 N.Y.2d 607

Frank W. Streng

Sometimes, the tax apportionment clause – an often overlooked clause in a will – has a huge impact on the actual distributions under a will. In this case, Frank W. Streng and others at the firm successfully represented a major health care institution in a contested accouting proceeding in which we challenged the executors’ interpretation of the decedent’s tax apportionment clause in her Will. The charitable beneficiary would have been deprived of hundreds of thousands of dollars of its proper share of a multi-million dollar estate had the executors’ interpretation been adopted. The lower court opinion was affirmed by the appellate court.