<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
    

         
            <url>
                <loc>https://www.adlerandadler.com/blog/can-an-executor-make-an-advance-distribution-to-a-beneficiary/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/importance-of-executor-record-keeping/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-happens-if-a-will-is-lost/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/estate-planning-and-trusts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/estate-planning-flowcharts-six-common-structures-for-affluent-families/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/deceased-spousal-unused-exclusion-dsue-amount-portability/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/report-of-foreign-bank-and-financial-accounts-fbar/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/how-to-get-a-death-certificate/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-the-difference-between-carryover-basis-and-a-step-up-in-basis/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-safekeeping-of-wills-in-new-york-state/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/die-without-a-will-in-new-york-what-happens/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/testate-versus-intestate/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/forms-of-real-estate-ownership/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/new-regulations-update-life-expectancy-tables/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/unlimited-marital-deduction/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/taxation-of-non-grantor-trusts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/when-is-a-federal-gift-tax-return-required/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-trustee/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/same-sex-spouse-and-estate-tax/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/federal-estate-tax-exemption-amounts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/foreign-real-property-inherited-by-a-us-citizen-from-a-nonresident-alien/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/registration-of-charitable-trusts-and-estates/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/when-someone-dies-in-new-york-state/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/right-of-election-for-the-surviving-spouse-in-new-york-probate/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/for-the-99-5-act-and-step-act/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/estate-planning-and-divorce/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/common-legal-terms-relating-to-wills-and-intestacy/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/annuities/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/transfers-taking-effect-at-death/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-power-of-appointment/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/revocable-transfers/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/property-subject-to-general-power-of-appointment/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/proceeds-of-life-insurance/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/jointly-owned-property/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/gifts-made-within-three-years-of-death/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-assets-are-subject-to-estate-tax/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/qualified-domestic-trust/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/property-transferred-with-retained-life-estate/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/basic-purpose-of-the-federal-gift-tax/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/hardship-distributions-from-401k-plans/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/how-to-elect-portability-the-deceased-spousal-unused-exclusion-amount/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/estate-planning-in-times-of-unstable-estate-tax-law-and-policy/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/buy-sell-agreements-5/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/wills-and-estate-planning/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/trustee-duties/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/artists-and-collectors/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/grantor-retained-annuity-trusts-grats/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-charitable-remainder-trust/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-qualified-disclaimer/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-durable-power-of-attorney/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/who-must-file-a-gift-tax-return/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/why-you-need-a-will/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/origin-of-estate-planning-and-trusts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/wealth-transfer-taxes-in-6-minutes/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/stock-transfer-restrictions/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-community-property/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/there-are-no-rmds-required-for-2020/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/life-events-trigger-estate-plan-review/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/limited-liability-company-basics/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-testamentary-trust/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/new-york-county-surrogate-s-court-update/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/remote-witnessing-of-wills-temporarily-allowed-in-new-york-due-to-coronavirus/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/paying-estate-tax-in-installments/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/coronavirus-aid-relief-and-economic-security-act/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/covid-19-executive-order-temporarily-authorizes-virtual-notarization-in-new-york-state/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-spendthrift-clause-in-a-trust/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/life-insurance-and-the-three-year-rule/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-deficit-restoration-obligation/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-are-capital-gains/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-fbar/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/taxation-of-life-insurance-death-benefit/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/how-much-life-insurance-do-i-need/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-secure-act/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-life-insurance-funded-buy-sell-agreement/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/pat-attention-to-beneficiary-designations/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/crummey-powers-still-a-powerful-estate-planning-tool/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/can-you-appoint-a-guardian-in-a-will/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/buy-sell-agreements/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-problem-with-joint-bank-accounts-in-new-york/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/federal-income-tax-and-trusts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/efficacy-of-incentive-trusts/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-a-disclaimer/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-erisa/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-the-estate-income-tax-return-irs-form-1041/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/gift-tax-exclusion-for-payment-of-medical-and-tuition-expenses/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-the-surrogate-s-court/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/how-does-the-executor-locate-estate-assets/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/new-tax-identification-number-rules/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-charitable-remainder-trust-and-the-insurance-funded-wealth-replacement-trust/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/lifetime-gifts-non-tax-considerations/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-propriety-of-minimizing-taxes/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/new-yorkers-are-falling-off-the-cliff/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-constructive-receipt/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/what-is-the-qualified-business-income-deduction/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/criminals-want-your-data/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/income-in-respect-of-a-decedent/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/is-alimony-still-deductible-under-the-new-tax-law/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/wills-are-the-cornerstone-of-an-estate-plan/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/8-pitfalls-of-estate-planning/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/2018-standard-deduction/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/the-irrevocable-life-insurance-trust-and-crummey-powers/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/trust-decanting/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/new-york-estate-tax-three-year-gift-claw-back/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/u-s-supreme-court-gives-taxpayer-a-win-in-state-tax-case/</loc>
            </url>
        

        




         
            <url>
                <loc>https://www.adlerandadler.com/blog/do-you-support-death-with-dignity/</loc>
            </url>
        

        






</urlset>