Don’t Sleep on the Estate and Gift Tax Sunset
Although the federal estate and gift tax exemption is at an all-time high of $13,610,000 per person, that exemption is set to decrease on January 1, 2026 to $5,000,000, indexed for inflation. Clients should not delay in having a conversation with estate planning counsel about the best way to take advantage of the exemption before its reduction.
AI Etiquette: A User’s Manual Provided by the NYSBA
On April 2, 2024, the New York State Bar Association’s (“NYSBA”) Task Force on Artificial Intelligence released a report concerning the use of artificial intelligence (“AI”) in the legal profession (“Report”). New York joins select states, such as Florida and California, whose bar associations have published recommendations on the use of AI.
Suppose that a loved one has been missing for years, for no reason at all, and without contacting family or accessing any of his or her assets. Sadly, this scenario is one that many families have had to confront in New York State. This blog post addresses the steps that a missing loved one’s family members may wish to take in order to have their absentee relative declared deceased and to gain access to that person’s assets.
The Hidden Costs of Impact And Administrative Review Fees
Most communities across New York, whether they’re in the shadow of the Manhattan skyline or a stone’s throw from a Finger Lake, encourage the development and redevelopment of underperforming land. New developments like small office buildings with ground-floor retail or large apartment buildings, can attract residents, business owners, and shoppers—all of whom bring the promise of increased sales tax, income tax, and property tax revenues.
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