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A Gift From New York (Without the Rider): New York's Updated Power of Attorney

Effective June 13, 2021, New York updated its Statutory Short Form Power of Attorney, with revisions that should significantly improve the experience for both practitioners and clients alike. A power of attorney is a...more

The IRS “CARES” About Your RMDs

To the delight of many, the Coronavirus Aid, Relief, and Economic Security (CARES) Act waived 2020 Required Minimum Distributions (RMDs) for both owners and beneficiaries of defined-contribution retirement accounts, including...more

Third Time's A Charm: IRS and Connecticut Extend Due Dates for Filing Returns and Paying Taxes for Nearly All Taxpayers

In what has developed into an almost weekly ritual as the United States grapples with the COVID-19 crisis, on April 9, 2020, the IRS issued further relief for taxpayers, expanding its postponing of tax return filing and...more

Another Day, Another (Welcome) Delay: IRS and Connecticut Extend Due Dates for Filing Gift Tax Returns and Paying Associated Taxes

In an initial response to the COVID-19 pandemic, the IRS and the State of Connecticut extended the time for filing income tax returns and paying 2019 income taxes and 2020 estimated income taxes. Now, both the IRS and...more

With Great Power Comes Great Responsibility: Trustee Powers Under Connecticut's New Trust Code

On July 12, 2019, Governor Lamont signed Public Act 19-137, “An Act Concerning Adoption of the Connecticut Uniform Trust Code,” which comprehensively updates the state’s trust laws, including the Uniform Trust Code, the...more

Gift Tax Repeal Not Part of Connecticut's Budget Deal

Until last week, the Connecticut General Assembly appeared very close to relieving Connecticut of the distinction of being the only state that imposes a gift tax. However, it seems Connecticut will carry that mantle for the...more

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