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Committee: Trusts, Estates & Surrogate's Courts

Memorandum concerning certain aspects of the 2014-2015 New York State Executive Budget dated January 20, 2014 (March 2014) ( PDF format )
Subject area: Budget - NYS Executive

Report on the proposed amendment to §2-1.11(D)(5) of the New York Estate, Powers and Trusts Law concerning renunciation of property interest (March 2014) ( PDF format )
Subject area: Property Interests, Renunciation of

Report on certain aspects of the final report of the NYS Tax Reform and Fairness Commission dated November 2013 and the final report of the NYS Tax Relief Commission dated December 2013 (January 2014) ( PDF format )
Subject area: Estate Tax

Report on A.7461-A/S.4779-B concerning the inheritance by children conceived after the death of a genetic parent (Reissued July 2014) ( PDF format )
Subject area: Posthumously Conceived Children

Comments on proposed adoption of 22 NYCRR § 207.64 of the Uniform Rules for Surrogate’s Court (December 2013) ( PDF format )
Subject area: Confidential Personal Identifying and Financial Data

Report on A.7062/S.4272 which would amend the Surrogate’s Court Procedure Act (SCPA) by removing the requirement that the fiduciary seeking to resign must file a judicial accounting (June 2013) ( PDF format )
Subject area: Fiduciaries, Resignation of

Report in support of A.1185/S.4952, which amends Sections 11-1.5 AND 11-A-2.1 of the EPTL and Section 2102 of the Surrogate’s Court Procedure Act (Reissued May 2013) ( PDF format )
Subject area: Legacies

Report on A.6555/S.4852 which would amend Section 3-3.3 of the estates, powers and trusts law, in relation to the disposition to issue or brothers or sisters of testator not to lapse and the application to class dispositions (Reissued May 2013) ( PDF format )
Subject area: Anti-lapse Statute

Report on A.6556-A/S.4851-A which would simplify the procedure for obtaining a marital deduction for a disposition to a non-US citizen surviving spouse where no federal estate tax return is required (Reissued May 2013) ( PDF format )
Subject area: Qualified Domestic Trusts

Report on A.6658/S.4600 which would amend the Real Property Tax Law in relation to partial tax abatements for certain property (May 2013) ( PDF format )
Subject area: Property Tax Abatement

Report on proposed amendment to Section 11-2.3(b)(5) of the Estates, Powers and Trusts Law (April 2013) ( PDF format )
Subject area: The Prudent Investor Act

Comments to the IRS regarding the Proposed and Temporary Regulations on the Portability of the Deceased Spousal Unused Exclusion Amount (September 2012) ( PDF format )
Subject area: Deceased Spousal Unused Exclusion Amount (DSUEA)

Letter to the IRS on Notice 2011-101 which requests comments on the income, gift, estate and generation-skipping transfer tax issues and consequences arising from a transfer by a trustee of all or a portion of the principal of an irrevocable trust to another irrevocable trust (April 2012) ( PDF format )
Subject area: Decanting

Letter to the IRS commenting on Prop. Treas. Reg. § 1.67-4 which deals in part with methods for reasonably estimating the portion of a bundled fee that is attributable to “investment advice” and therefore potentially subject to the 2-percent floor (January 2012) ( PDF format )
Subject area: Trustee, Commission of a

Letter to the IRS commenting on Notice 2011-82 which concerns estate planning techniques for the creation of trusts upon the death of the first spouse to die (October 2011) ( PDF format )
Subject area: Deceased Spousal Unused Exclusion Amount (DSUEA)

Report on A.8297-A/S.5801 which would permit a trustee to pay over the principal of a trust to a new trust even if the trustee does not have absolute or unlimited discretion to invade the principal of the trust (June 2011) ( PDF format )
Subject area: Invading Trust Principal

Report regarding A.7729/S.5519 which would modify Section 2-1.13 of the Estates Powers and Trusts Law (May 2011) ( PDF format )
Subject area: Generation-Skipping Transfer Tax Laws

Report on modifications to Section 2-1.13 of the Estates Powers and Trusts Law (March 2011) ( PDF format )
Subject area: Generation-Skipping Transfer Tax Laws

Report proposing amendments to EPTL 3-3.7(e) affecting testamentary trusts (February 2011) ( PDF format )
Subject area: Testamentary Trusts

Supplemental Report on A.9857-C/S.8056 Regarding Unused Generation-skipping Transfer (GST) Tax Exemption After Federal Estate and GST Tax Repeal in 2010 (July 2010) ( PDF format )
Subject area: Generation-Skipping Transfer Tax Laws

Report on A.9857-C/S.8056 regarding unused generation-skipping transfer (GST) tax exemption after federal estate and GST tax repeal in 2010 (Reissued June 2010) ( PDF format )
Subject area: Generation-Skipping Transfer Tax Laws

Report on A.855 regarding a surviving spouse's waiver of right of election (Reissued May 2013) ( PDF format )
Subject area: Right of Election

Letter on budget bill A.9710-A/S.6610-A which would amend NY Tax Law § 951(a) in relation to the amount of the unified credit against the estate tax (March 2010) ( PDF format )
Subject area: Estate Tax

Proposed amendment to EPTL 7-1.17 regarding lifetime trusts (June 2009) ( PDF format )
Subject area: Lifetime Trust

Report opposing any change in the law to permit pre-mortem probate in any type of judicial proceeding (February 2009) ( PDF format )
Subject area: Pre-mortem Probate

Report commenting on legislation which would expressly authorize the use of living wills (March 2006) ( PDF format )
Subject area: Living Wills

Proposal to amend the EPTL and add section 5-1.5 to extend New York's revocation upon divorce to non-probate assets ( PDF format )
Subject area: Non-probate Assets

Supplemental Comments on IRS Circular 230 (which governs practice before the IRS) ( PDF format )
Subject area: Taxation

Comments on IRS Circular 230 (which governs practice before the IRS)(May 2005) ( PDF format )
Subject area: Taxation - Rules of Practice