Steven Saraisky

Steven Saraisky

Cole Schotz

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Latest Publications


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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