Searching Content indexed under Family and Matrimonial by Smith Gambrell & Russell LLP ordered by Published Date Descending.
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New York Court Of Appeals Update (August 2019)
The end of June often sees "blockbuster" decisions by the Court of Appeals before the Summer recess. But the 2018/2019 Term ended "not with a bang but a whimper."
United States
16 Aug 2019
From Russia With Love
Plaintiff (Natalya) and Defendant (Semen) were married in June 1997. They purchased a home in Valley Stream in September 1997.
Russian Federation
31 Jul 2019
With This Ring I Do Thee (Sue)
C. Baxter and Sandra Campos began a romantic relationship in 2006. They divided their time between their respective homes in Connecticut and Manhattan.
United States
26 Jun 2019
Dear Mom
I must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried.
United States
18 Oct 2018
High Altitude Dreams
Santa Fe, New Mexico. Far removed from my office in New York City and recently hiking with friends in the mountains of New Mexico, I had a daydream.
United States
18 Oct 2018
Rock ‘N' Roll & Estate Taxes
Having grown up listening to and memorizing every Beatles song, I was deeply saddened by the death of George Harrison.
United States
18 Oct 2018
Why Worry About Community Property?
In the United States, there are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Additionally, Alaska, Tennessee and Puerto Rico are elective community property jurisdictions.
United States
14 Sep 2018
What's In A Name? (Part 1)
Titling assets correctly is an essential part of a successful estate plan.
United States
4 Jun 2018
Georgia's New Uniform Power Of Attorney Act In Review (Part One)
Effective July 1st of this year, Georgia's new Uniform Power of Attorney Act ("UPOAA") applies to most written, general, financial powers of attorney. A power of attorney ("POA") allows for one party...
United States
29 Aug 2017
The Importance Of Reviewing Your Will
Many people neglect to review their Wills, which often can have devastating results.
United States
1 Jun 2017
National Health Care Decisions Day: Do You Know Where Your Advance Directive Is?
National Health Care Decisions Day was recognized this year the week of April 16-22.
United States
2 May 2017
The Overturning Of DOMA Has Broad Tax Implications
In a 5-4 decision issued this past Wednesday, the U.S. Supreme Court ruled that the Defense of Marriage Act (DOMA) is unconstitutional, paving the way for the federal recognition of same-sex marriages.
United States
24 Apr 2017
Court Of Appeals #9
The Court of Appeals finished 2015, and the Lippman era as Chief Judge, deciding an assortment of legal questions.
United States
7 Feb 2016
2016 Estate Planning Update
As soon as the last of the turkey is made into turkey soup, ‘tis the season to focus on year-end tax planning, particularly taking advantage of the gift tax annual exclusion.
United States
27 Nov 2015
Lost And Found: Musings On The Tax Consequences Of A Found Violin
Recently it was reported that Roman Totenberg's Stradivarius was found 35 years after its suspected theft.
United States
18 Sep 2015
Anticipated 2704 Valuation Discount Regulations
In 1990 Chapter 14 (Special Valuation Rules) was added to the Internal Revenue Code to prevent the manipulation of the transfer tax value of a proprietary interest in certain entities in the context of transfers between related parties.
United States
7 Sep 2015
A Lesson About Protective Orders
Glock, Inc. is the well-known manufacturer of guns. In 2011, Gaston Glock and Helga Glock began a divorce proceeding in Austria.
United States
20 Aug 2015
Inside Out: Rethinking Estate Planning For Family Businesses
Estate planning for family business owners is big business for many wealth advisors.
United States
5 Aug 2015
Passing The Family Business With A Charitable Remainder Trust
A question for our readers: A charitable remainder trust can (a) benefit family members, (b) benefit charity, (c) help diversify assets in a tax efficient manner, or (d) all of the above? The answer is (d).
United States
4 Aug 2015
Supreme Court Rules In Favor Of Same-Sex Marriage
In a landmark 5-4 decision, the U.S. Supreme Court in Obergefell v. Hodges, ruled today that same-sex couples have a constitutional right to marry.
United States
2 Jul 2015
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