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
    • Jan 15, 2021

    Common Legal Terms Relating To Wills And Intestacy

    ABATEMENT Cutting back certain gifts under a will when it's necessary to meet expenses, pay taxes, satisfy debts or take care of other...
    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...
    Robert Adler
    • Jan 9, 2021

    Property Subject to General Power of Appointment - I.R.C. §2041

    Under Internal Revenue Code §2041 the gross estate includes property as to which decedent held a general power of appointment as of the...
    Robert Adler
    • Jan 9, 2021

    What is a Power of Appointment?

    A power of appointment is essentially the right to designate who is to own certain specified property. The essence of the concept can be...
    Robert Adler
    • Jan 5, 2021

    What Assets Are Subject to Federal Estate Tax?

    The federal estate tax is based upon the decedent's "gross estate." While the term "gross estate" refers primarily to the property which...
    Robert Adler
    • Jan 5, 2021

    Property Transferred With Retained Life Estate - I.R.C. §2036

    In general terms, Internal Revenue Code Section ("I.R.C. §") 2036 requires the inclusion in the gross estate of property which the ...
    Robert Adler
    • Jan 5, 2021

    Qualified Domestic Trust

    A transfer to a surviving spouse who is not a U.S. citizen will not qualify for the marital deduction. An exception is made, allowing the...
    Robert Adler
    • Jan 5, 2021

    Basic Purpose of the Federal Gift Tax

    If one of the social purposes of taxing wealth per se is to prevent massive accumulations within families, this theoretically could be ...
    Robert Adler
    • Jan 3, 2021

    Hardship Distributions From 401(k) Plans

    Generally speaking a hardship distribution from a 401(k) can be made if there is an immediate and heavy financial need of the employee,...
    Robert Adler
    • Jan 1, 2021

    Portability Election - Deceased Spousal Unused Exclusion (DSUE) Amount

    In order to elect portability of the decedent's unused exclusion amount (deceased spousal unused exclusion (DSUE) amount) for the benefit...
    Robert Adler
    • Dec 27, 2020

    Estate Planning in Times of Unstable Estate Tax Law and Policy

    How can tax planners and their clients meaningfully plan for a tax that may or may not be in place, in presently definable form, in the...
    Robert Adler
    • Dec 19, 2020

    Wills and Estate Planning

    A will is a legal document that sets forth your wishes regarding the distribution of your property and the care of your minor children...
    Robert Adler
    • Dec 19, 2020

    Buy Sell Agreements (Cross Purchase and Stock Redemption)

    The insured buy-sell agreement is a good solution to the problem of close corporation management continuity. No other plan carries with...
    Robert Adler
    • Dec 12, 2020

    Trustee Duties

    A trust is a device for the management of property where one person, the grantor (sometimes called the settler, trustor or trust maker),...
    Robert Adler
    • Nov 26, 2020

    Grantor Retained Annuity Trusts (“GRATs”)

    Usually, when a taxpayer transfers assets to an irrevocable trust for the benefit of another person, the transferor pays gift tax on the...
    Robert Adler
    • Nov 26, 2020

    Artists and Collectors

    Artists and collectors face unique estate planning considerations. Artists and collectors should keep a comprehensive inventory of their...
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