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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...

 

Adobe PDFEmployee Benefit Plan Compliance With The Recent DOMA Supreme Court Decision
Roberts Holland LLP;
Legal Alert/Article
December 17, 2013, previously published on December 10, 2013
The Defense of Marriage Act (DOMA), which became law in 1996, provided that no state shall be required to respect another state's recognition of a same-sex marriage (Section 2) and limited the definition of "spouse" and "marriage" to persons of the opposite-sex for Federal law...