Steven Saraisky

Steven Saraisky

Cole Schotz

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The Repeal of the New Jersey Estate Tax: Is it Now Safe to Move Back to New Jersey?

On October 14, 2016, Governor Christie signed into law a transportation funding bill that also included the repeal of the New Jersey Estate Tax. Here is what you need to know: - The New Jersey Estate Tax repeal will be...more

10/20/2016 - Beneficiaries Estate Tax Income Taxes Repeal Tax Exemptions

IRS Issues Proposed Regulations Under Code §2704 Impacting Gift and Estate Taxes

The IRS has at last issued long-anticipated proposed regulations under Code §2704. We perceive the proposed regulations as an attempt by the IRS to curtail the use of discounts – such as minority interest and lack of...more

8/18/2016 - Estate Tax Family Businesses Gift Tax IRS Proposed Regulation Valuation

Who Gets the Little Red Corvette? We’ll Never Know. The Importance of Having a Will.

Prince was not the first famous person to die without a Will. Others who died intestate include: Abraham Lincoln, Ulysses S. Grant, Howard Hughes, Martin Luther King, Jr., Sonny Bono and Pablo Picasso. Dying intestate is...more

5/5/2016 - Estate Planning Estate Tax Executors Prince Wills

Estate Planning and Administration – Be Prepared for the Year That Follows the Death of a Loved One

The loss of a loved one is a traumatic event and it can be among the most challenging of times to make important financial decisions. Proactive planning with an attorney and financial planner can significantly lessen the...more

4/7/2016 - Estate Planning Estate Tax Income Taxes Tax Planning

Family Limited Partnerships: Are Discounts Disappearing?

“Family limited partnerships” – that is, family investment entities usually structured as LLCs or limited partnerships – have been a popular estate planning technique for years. Generally speaking, a client can transfer...more

7/14/2015 - Corporate Taxes Estate Planning Family Businesses Family Limited Partnerships IRS Limited Partnerships

Significant Revisions to the IRS Offshore Voluntary Disclosure Program

The existing OVDP has been in place since March 2009. The program allows a taxpayer to voluntarily come into compliance with US tax reporting obligations and pay a reduced civil penalty rather than facing either greater...more

7/1/2014 - Compliance FBAR IRS OVDP Reporting Requirements

Important Changes to New York Estate and Gift Tax Laws

Estate tax exemption increase. Effective April 1, 2014, the New York State estate tax exemption increased to $2,062,500 for New York residents dying between April 1, 2014 and April 1, 2015 and will increase to $3,125,000 on...more

5/12/2014 - Estate Planning Estate Tax Gift Tax Tax Exemptions

Estate/Gift Tax and Residency Update – New York

There have been important new developments for New York taxpayers over the past two months, some of which may require your immediate attention. ...more

3/10/2014 - Estate Planning Estate Tax Gift Tax Residency Status

Who is a Large Employer Under Obamacare?

Among other things, the Patient Protection and Affordable Care Act (the “Act”), commonly referred to as Obamacare, requires “large employers” to provide qualified health coverage for all of their full-time employees, or pay...more

5/10/2013 - Affordable Care Act Closely Held Businesses Common Ownership Full-Time Employees Healthcare Pay or Play Qualified Health Plans Subsidiaries

After the Fiscal Cliff — A Summary of the New Federal Gift and Estate Tax Law

Congress took the fiscal cliff negotiations over the brink but was finally able to reach a deal resulting in the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act makes the estate and gift tax laws “permanent,”...more

1/11/2013 - American Taxpayer Relief Act Estate Tax Fiscal Cliff Gift-Tax Exemption Grantor Retained Annuity Trust Portability Tax Rates

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