New York Wills, Trusts and Estate Lawyer Rober Adler.

ADLER & ADLER, PLLC

1180 6th Avenue, 8th Floor, New York, NY 10036

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(212) 843-4059

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    Robert Adler
    • May 6

    Report of Foreign Bank and Financial Accounts (FBAR)

    The Bank Secrecy Act requires taxpayers to report foreign bank accounts, brokerage accounts and mutual funds, to the Treasury Department....

    Robert Adler
    • Mar 4

    Remote Notarization in New York State

    Remote notarization is a form of notarization where the notary officiates the document remotely through audio-visual technology. The new...

    Robert Adler
    • Feb 15

    What is the difference between carryover basis and a step-up in basis?

    In planning for gifts of property, if the donor has a choice among more than one type of property to be transferred as the gift(s) (e.g.,...

    Robert Adler
    • Dec 25, 2021

    New Regulations Update Life Expectancy Tables

    The Internal Revenue Service has issured final regulations relating to the life expectancy and distribution period tables used to...

    Robert Adler
    • Dec 24, 2021

    Unlimited Marital Deduction

    A key element of the unified estate and gift tax system is the unlimited marital deduction. The estate and gift tax structure permits...

    Robert Adler
    • Oct 2, 2021

    Taxation of Non-grantor Trusts

    Non-grantor trusts, are separate taxpaying entities. Income taxes generated by the trust are paid for by the trust. The trust must file...

    Robert Adler
    • Sep 11, 2021

    When is a Federal Gift Tax Return Required?

    For federal gift tax purposes, the value of a gift of property is the fair market value of the property at the time of the gift. Where...

    Robert Adler
    • Sep 10, 2021

    What is a Trustee?

    What is a trust? A trust exists when one person (the trustee) holds title to property for the benefit of another person (the...

    Robert Adler
    • Sep 6, 2021

    Same Sex Spouse and Estate Tax

    For federal estate tax purposes, the terms “spouse,” “husband,” and “wife” includes individuals of the same sex who were lawfully married....

    Robert Adler
    • Sep 6, 2021

    Federal Estate Tax Exemption Amounts

    The Federal Estate Tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or...

    Robert Adler
    • Sep 5, 2021

    Foreign Real Property Inherited by a US Citizen From a Nonresident Alien

    A United States citizen who inherits foreign real property from a nonresident alien receives a stepped-up basis in such property under...

    Robert Adler
    • Aug 21, 2021

    Registration of Charitable Trusts and Estates

    The New York Attorney General's Charities Bureau protects the public interest in charitable gifts and bequests contained in wills and...

    Robert Adler
    • May 3, 2021

    For the 99.5% Act and "STEP" Act

    You may have read or heard news about two bills recently introduced in the Senate that, if enacted, could have a significant impact on...

    Robert Adler
    • Jan 30, 2021

    Estate Planning and Divorce

    It has been this authors experience that the engagement agreements of many divorce attorneys specifically disclaim the divorce attorney’s...

    Robert Adler
    • Jan 10, 2021

    Gifts Made Within Three Years of Death - I.R.C. §2035

    Decedents who died prior to 1982 were subject to a rule requiring that any property transferred by gift within three years prior to the...

    Robert Adler
    • Jan 9, 2021

    Proceeds of Life Insurance - I.R.C. §2042

    Internal Revenue Code section §2042 deals with the inclusion in the gross estate, of the proceeds of life insurance policies, payable by...

    Robert Adler
    • Jan 9, 2021

    Transfers Taking Effect at Death - I.R.C. §2037

    Internal Revenue Code (I.R.C.) Section 2037 requires the inclusion in the gross estate of property which had been transferred by gift...

    Robert Adler
    • Jan 9, 2021

    Revocable Transfers - I.R.C. §2038

    The gross estate includes the value of any interest in property transferred by decedent during lifetime, if the enjoyment of the interest...

    Robert Adler
    • Jan 9, 2021

    Annuities - I.R.C. §2039

    Internal Revenue Code §72 governs the income taxation of annuity contracts. This post deals with the estate taxation of annuities....

    Robert Adler
    • Jan 9, 2021

    Jointly Owned Property - I.R.C. §2040

    Internal Revenue Code §2040 sets forth rules dealing with the extent to which property which a decedent co-owned with one or more other...

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