Category Archives: Probate & Administration

Probate: Analysis & Procedure

Posted in Probate -- Analysis & Procedure, Probate -- Analysis & Procedure

Tax News & Comment — May 2013

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Analysis of 2012 Fiduciary Decisions in Surrogates Court

  I.  Constructive Trusts & Powers of Attorney.    A “constructive trust” arises when equity intervenes to protect the rightful owner from the holder of legal title, where legal title was acquired through fraud, duress, undue influence, mistake, breach of fiduciary … Continue reading

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Use of Disclaimers in Pre and Post-Mortem Estate Planning

View in PDF:  Tax News & Comment — February 2013 Introduction Disclaimers can be extremely useful in estate planning. A person who disclaims property is treated as never having received the property for gift, estate or income tax purposes. This … Continue reading

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Executor and Trustee Commissions Under the New York EPTL

For PDF press here: Executor and Trustee Commissions Under the NY EPTL.wpd A. Executor Commissions 1. Statutory Commission Rates In New York, Executor commissions are set out by statute. Surrogate’s Court and Procedure Act (SCPA) § 2307 provides that a … Continue reading

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Post Mortem Estate & Income Tax Planning

View outline: Post Mortem Estate & Income Tax Planning Post Mortem Estate and Income Tax Planning Outline Post Mortem Estate & Income Tax Planning © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus … Continue reading

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