New York Passes Law to Create Expedited Access to Medical Marijuana

Gov. Andrew Cuomo recently signed legislation to expedite the New York State’s medical marijuana program for people with serious medical conditions whose conditions are progressive and degenerative. This law has … Continue Reading →

Property Tax Settlement Can Herald Changes for Other Non-Profits

Morristown and the Atlantic Health System, owners of the Morristown Medical Center, this week settled a long-standing property tax dispute, with the health system agreeing to pay the town $15.5 … Continue Reading →

Year End Charitable Giving: Deduct Now; Decide Later

As the year draws to a close and you are planning your charitable gifts, you should consider a convenient way to carry out your philanthropic objectives by donating to a … Continue Reading →

IRS Issues Guidance for Same- Sex Couples

Recently the IRS issued guidance clarifying the effect of the United States Supreme Court decision, United States v. Windsor (please see our earlier blogs – New York Expands Period to … Continue Reading →

Supreme Court Cases Hailed as Victories for Same Sex Couples

On June 26th, the Supreme Court of the United States ruled that all legally married couples, including same-sex couples, are entitled to the same treatment under federal tax law.  In … Continue Reading →

Favorable IRA Rules Reinstated for Gifts to Charity

Under the recently enacted American Taxpayer Relief Act of 2012, Congress restored a law that allows direct transfers from IRAs to charity.  The new law reenacts a law that had … Continue Reading →

IRS Issues Non-acquiescence On Wandry Formula Clauses; Two Steps Forward, One Back

In its recent Action on Decision (Internal Revenue Bulletin 2012-46), the Internal Revenue Service issued a non-acquiescence stating that it does not agree with the decision of the Tax Court … Continue Reading →

Elder Law Attorneys to Provide Legal Clinic as Part of LIAF Conference

LIAF’s Legal Advisory Board, which includes Garfunkel Wild’s Eve Green Koopersmith and Michelle Lewis Salzman, will provide individual legal guidance to attendees at the Long Island Alzheimer’s Foundation (LIAF) Coping … Continue Reading →

Supreme Court to Rule on DOMA Regarding Benefits for Married Same-Sex Couples

The Supreme Court of the United States has announced its decision to hear two cases affecting same-sex couples.  The court will hear Windsor v. United States and Hollingsworth v. Perry.  … Continue Reading →

NY District Court Opines on Tax Benefits for Married Same-Sex Couples

New York U.S. District Court Judge Barbara S. Jones recently ruled that the Federal Defense of Marriage Act (“DOMA”) is unconstitutional (Windsor v. United States).  In Windsor, Thea C. Spyer … Continue Reading →