Some years ago I had the good fortune to join the ABA Business Law Section’s Committee on LLCs, Partnerships and Unincorporated Entities which, among its other scholarly pursuits in the field of alternative entities,...more
Article 12 of New York’s Limited Liability Company Law authorizes the formation of professional service limited liability companies (PLLC). Eligible professions include lawyers, medical doctors, accountants, architects, and...more
Per il tramite di un provvedimento cautelare di recente pubblicazione (n. 18236/2018), il Tribunale di Milano ha aggiunto un nuovo fondamentale tassello al mosaico di una questione giuridica che da tempo è dibattuta: quella...more
Traditionally, trusts used in estate planning contain “Crummey” withdrawal powers to ensure that contributions qualify for the annual gift tax exclusion. Now that the gift and estate tax exemption has reached a higher level,...more
It’s not easy being an estate planning attorney these days. There is much uncertainty in the transfer tax world. What will be the estate tax and generation-skipping transfer (GST) tax exemptions in the future? Will they...more