
PRACTICES
Trusts and EstatesEDUCATION
Cornell University, B.A., 1982Columbia University School of Law, J.D., 1985
New York University School of Law, LL.M., Taxation, 1994
ADMISSIONS
- 1986, New York
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Client Alert: Tax Planning This Election Year07/22/2020
The Tax Cuts and Jobs Act of 2017 effected a number of tax changes that benefited high-net-worth individuals and businesses. With the upcoming Presidential and other elections this November, which could deliver control of the White House and the Senate to the Democrats, a number of observers have expressed concern that many of the foregoing benefits, as well as benefits that were in effect prior to enactment of the 2017 Tax Act, may be repealed.
For this reason, and because asset values are expected to increase as the recession winds down, there are a number of steps high net worth taxpayers might consider in order to take advantage of these endangered benefits. These steps include triggering income and gain this year, accelerating asset acquisitions and like-kind exchanges, restructuring foreign and domestic business operations, and gift giving. Learn more in this alert. -
The COVID-19 pandemic motivated many to take care of their healthcare proxies and wills. By Executive Order 202.14, Governor Cuomo enables individuals to do so via Skype, Zoom and similar technologies.04/14/2020
On April 7, 2020, Governor Cuomo signed Executive Order 202.14 which allows wills and health care proxies to be signed in New York State using audio-video technology.
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Congratulations to Peter Lese on being quoted in the May 28, 2016 Ask Real Estate column of The New York Times.05/28/2016 | The New York Times