Probate & Estate Administration

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Robert Adler

Apr 17

What is a Testamentary Trust?

A testamentary trust is a trust contained in a will.

Robert Adler

Apr 12

New York County Surrogate's Court Update

The following actions are being implemented by the New York County Surrogate's Court effective April 13, 2020.

Robert Adler

Mar 29

Paying Estate Tax In Installments

Internal Revenue Code Section 6166(a)(1) provides that an executor may elect to pay all or a portion of the estate tax attributable to a ...

Robert Adler

Mar 27

COVID-19 Executive Order Authorizes Virtual Notarization in New York State

New York Governor Andrew Cuomo has issued Executive Order 202.7, which temporarily suspends the rule requiring physical appearance before...

Robert Adler

Aug 4, 2019

Federal Income Tax and Trusts

Four categories of taxpayers are potentially taxed on trust income.

Robert Adler

Aug 1, 2019

What is a Disclaimer?

Though seemingly an unusual event, disclaimers are actually quite common, for a variety of reasons.

Robert Adler

Jul 25, 2019

What is the Estate Income Tax Return - IRS Form 1041

The decedent and their estate are separate taxable entities.

Robert Adler

Jun 29, 2019

New York Estate Tax Claw-back of Gifts Made within Three Years of Death

The purpose of the claw-back is to prevent the making of gifts, shortly before death, as a device to reduce New York estate tax.

Robert Adler

Jun 16, 2019

The Executor Must Locate Estate Assets

It is the Executor's responsibility to locate all of the decedent's assets, pay the taxes on them, if any, and distribute them to the peo...

Robert Adler

Jun 16, 2019

What is the Surrogate's Court?

The Surrogate's Court is the court in New York where all matters relating to Wills and Trusts are determined. The Surrogate is the title ...

Robert Adler

Mar 1, 2019

What is Income In Respect of a Decedent?

Income in respect of a decedent does not take astepped-up basis in the hands of the recipient.

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ADLER & ADLER, PLLC

(212) 843-4059

What is a Testamentary Trust?

New York County Surrogate's Court Update

Paying Estate Tax In Installments

COVID-19 Executive Order Authorizes Virtual Notarization in New York State

Federal Income Tax and Trusts

What is a Disclaimer?

What is the Estate Income Tax Return - IRS Form 1041

New York Estate Tax Claw-back of Gifts Made within Three Years of Death

The Executor Must Locate Estate Assets

What is the Surrogate's Court?

What is Income In Respect of a Decedent?