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Legal Articles: Roberts & Holland LLP

 







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Adobe PDFFractional Interests in Art and Other Valuation Challenges
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
February 6, 2015, previously published on November 2014
Several recent valuation cases are of interest to our clients and friends. One fairly high-profile case involved the estate tax valuation of fractional interests in valuable works of art (the court accepted fractional interest valuation discounts between 51.69% and 79.74%!). Several other...

 

Adobe PDFNew York State Estate and Gift Tax -- April 2014 Update
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
May 16, 2014, previously published on April 28, 2014
The New York State Executive Budget legislation, effective for the fiscal year beginning April 1, 2014, adopts several of Governor Cuomo's proposed changes, with a few alterations.

 

Adobe PDFEstate and Gift Planning in 2014 and Beyond
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
March 11, 2014, previously published on February 27, 2014
While Federal estate and gift tax rates have decreased in recent years, they continue to be a significant burden. Under current law, the top marginal rate for the Federal estate and gift tax is 40% (although, because of how the taxes are calculated, the effective estate tax rate is generally...