Emelia Short

Emelia Short

Hodgson Russ LLP

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New York’s Estate Tax System Undergoes Major Overhaul

The New York Executive Budget for 2014-2015, which was signed into law earlier this week, significantly changes New York’s estate tax system effective April 1, 2014....more

4/4/2014 - Estate Planning Estate Tax Tax Reform

Making Disclaimer Work For Minors: Navigate Differences Between N.Y. Law and the IRC.

Both New York’s EPTL §2-1.11 and Internal Revenue Code §2518 permit an individual to disclaim an interest in property transferred to him or her if certain conditions are met. Although the conditions in the EPTL and IRC are...more

2/12/2014 - Disclaimers IRS Minors

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