Insights

No Need to Fear a Federal Claw Back

By Daniel R. Bernard, Esq. In December 2017 President Donald J. Trump signed into law the Tax Cuts and Jobs Act (the “TCJA”). Among other provisions, the TCJA...

What is QPRT?

It is not uncommon for someone to transfer their personal residence into a trust. Many people may be familiar with the concept of transferring their personal...

New York 2020 Employment Updates

A series of new laws in New York are set to impact employers and workers across the state in 2020. New York Labor Law §203-e On November 8, 2019 Governor Andrew...

Prenuptial Agreements and Estate Planning

A prenuptial agreement can conjure in people the thought of a wealthy person marrying a not so wealthy person, or celebrities marrying each other, or an older...

Florida Estate Administration

I have written articles in the past pertaining to Florida estate and tax planning, “Estate Planning for Snowbirds” and “Domicile: A State Tax Consideration for...