Taxation

Landau, Boggio & Nimetz, McCarthy Fingar Trusts & Estates LitigatorsLawyers

The McCarthy Fingar Team

McCarthy Fingar’s tax lawyers are among the bested respected in White Plains, Westchester and throughout the New York metro region. Clients with complex business and personal affairs require tax attorneys with both expertise and experience. Our tax lawyers provide assistance in numerous areas by applying our experience and creativity to help bring about tax-favorable results. In addition to understanding complex tax issues of the matter, our tax attorneys are sensitive to the economic and business considerations of our clients.

We provide tax assistance to our clients on a full range of transactions and matters, including:

  • Mergers and acquisitions
  • International taxation
  • Corporate finance and financial products
  • Restructurings
  • Partnerships and limited liability companies
  • Real estate
  • State and local taxation
  • Investment funds
  • Private foundations and charitable organizations
  • Tax litigation with Federal and State taxing authorities
  • Estate Planning for Non-Resident Aliens

McCarthy Fingar brings value to client through the coordinated efforts of professionals with a wide range of backgrounds and experiences. As a result, our clients receive the most current interpretations of tax and business opportunities.

Our tax lawyers work in other practice groups, such as Trusts & Estates, Charitable Gift Planning and Exempt Organizations, on sophisticated estate planning matters and succession planning for closely held businesses.

A sampling of our work in Taxation includes the following:

  • Using state-of-the art software programs and systems to assist in tax planning and tax compliance for a variety of individuals and entities, the firm commonly prepares estate tax and fiduciary income tax returns for the estates and trusts it represents.
  • Structure of $8 million reverse triangular merger as a tax-free reorganization under Sections 368(a)(1)(A) and 368(a)(2)(D) of the US Internal Revenue Code.
  • Section 1031 tax-free like kind real estate exchange structuring.
  • Life-Nonlife Tax Consolidations for multinational variable insurance product company clients.
  • Global tax planning for transnational foreign company and individual investment in the U.S.
  • International Taxation, including United States and New York taxation on foreign companies doing business in the United States and/or assets of such companies.

McCarthy Fingar’s Leadership in the Community

McCarthy Fingar tax lawyers are leaders in the community, often lecturing on tax planning topics for bar associations, such as the New York State Bar Association, the Westchester County Bar Association and the Westchester Women’s Bar Association

Contact Us

For further information on our Taxation practice group, please contact Howell Bramson by email (hbramson@mccarthyfingar.com) or by phone (914-385-1017) or Gail M. Boggio by email (gboggio@mccarthyfingar.com) or phone (914-385-1026).

02/01/2020

Michael S. Kutzin Joins Firm as Partner

Michael S. Kutzin

We are pleased to announce that Michael S. Kutzin has joined the firm as a partner and is a member of our Guardianship Practice, Trusts & EstatesSurrogate’s Court LitigationAppellate PracticeExempt OrganizationsTaxation and Charitable Gift Planning groups. Michael joins McCarthy Fingar from Goldfarb Abrandt Salzman & Kutzin LLP, where he had been a partner for 17 years. Michael has extensive experience with all forms of Surrogate’s Court and Guardianship proceedings, from the most routine to the most complex and contentious. He has appeared in Westchester matters for years, as well as Surrogate’s Court and Guardianship cases in New York City.

01/01/2020

Susan Taxin Baer Joins Firm as Partner

Susan Taxin Baer

We are pleased to announce that Susan Taxin Baer has joined the firm as a partner and is a member of our Trusts & EstatesExempt OrganizationsTaxation and Charitable Gift Planning groups. Prior to joining the firm, Sue was the principal attorney of her own firm, which she opened in 1993 with offices in Westchester and New York City. Sue concentrates in estate planning, trust and estate administration, and charitable giving, representing high net worth individuals as well as those of modest means.

10/01/2019

McCarthy Fingar’s “Super Lawyers”

Frank W. Streng Gail M. Boggio Kathleen Donelli Dolores Gebhardt Douglas S. Trokie James K. Landau

Six of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has again been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Kathleen Donelli has again been selected in the field of Family Law. Dolores Gebhardt has again been selected in the field of Family Law. James K. Landau has again been selected in the fields of Commercial Litigation and Appellate, and has again been selected for the Top 25 in Westchester County for Super LawyersFrank W. Streng has again been selected in the fields of Estate & Trust Litigation and Estate Planning & Probate. Douglas S. Trokie has again been selected in the fields of Business/Corporate, Closely Held Business, Real Estate, Business and Civil Litigation. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

08/01/2019

Boggio & Bramson Named in List of Westchester’s Top Lawyers

Gail M. Boggio Howell Bramson

McCarthy Fingar is pleased to announce that 914INC. has named Gail M. Boggio and Howell Bramson to their list of 91 Top Lawyers in Westchester. Each year 914INC. publishes their list of Westchester’s Leading Lawyers, excerpted from BL Rankings LLC list of Best Lawyers in America, the preeminent referral guide to the legal profession in the United States. Gail was named in the area of Trusts and Estates Litigation, and Howell was named in the area of Tax Law.

04/03/2019

Boggio Moderates CLE Program at Westchester Surrogate’s Court on Mediation

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, was the moderator of a program held at the Westchester Surrogate’s Court in White Plains, entitled, “Mediation in the Surrogate’s Court”. The program was co-sponsored by the Westchester County Surrogate’s Court and the Westchester County Bar Association‘s Trusts & Estates Section. The speakers at the program included Judge Brandon R. Sall, the Surrogate of Westchester County, various attorneys at the Surrogate’s Court and other attorneys in private practice.

02/06/2019

Boggio Speaks on Estate Planning Issues

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, spoke at a program sponsored by Westchester County Bar Association‘s Trusts & Estates Section, entitled “Heckerling 2019 Review”.  This was a review of the January 2019 program given by the University of Miami School of Law, Heckerling Institute on Estate Planning. The Heckerling Institute on Estate Planning is the leading educational conference for estate planners. Heckerling offers practical guidance on today’s most important tax and non-tax planning issues, including the planning challenges and opportunities presented by the 2017 Tax Act and provides attendees the opportunity to expand their estate planning expertise. 

02/04/2019

Felsenfeld Joins Firm as an Associate Attorney

We are pleased to announce that Natalie S. Felsenfeld has joined our firm as an associate attorney. Natalie is a member of our Trusts & EstatesCharitable Gift PlanningExempt OrganizationsTaxation and Surrogate’s Court Litigation groups.

04/16/2015

Boggio Speaks on Estate Planning with Revocable Trusts for WWBA

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, spoke on April 16, 2015 on “Estate Planning with the Revocable Trust” for the Westchester Women’s Bar Association (Trusts & Estates and New Lawyer Committees). 

01/28/2015

Boggio Elected to Executive Committee of Trusts & Estates Law Section of NYSBA

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & EstatesTax and Surrogate’s Court Litigation groups, was elected to the Executive Committee of the Trusts & Estates Law Section of the New York State Bar Association. Gail serves as Vice Chair of the Continuation Legal Education Committee.

01/28/2015

Streng is Program Chair for NYSBA Trusts & Estates Law Section’s Annual Program

Frank W. Streng

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was the program chair for the annual CLE program held in Manhattan for the Trusts & Estates Law Section of the New York State Bar Association. The program, attended by about 600 lawyers, was entitled, “Revocable Trusts: Administration & Litigation in New York.”  Frank was also part of the panel discussion at the program, entitled: “A Model for Litigating Revocable Trusts in New York.”

10/01/2014

Boggio, Bramson, Brophy, Donelli, Gebhardt, Miller & Streng Selected as Super Lawyers

Frank W. Streng Gail M. Boggio Howell Bramson Kathleen Donelli Dolores Gebhardt Hon. Sondra M. Miller

Seven of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has again been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Howell Bramson has again been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has again been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has again been selected in the fields of Appellate/Family Law. Frank W. Streng has been selected in the fields of Estate & Trust Litigation and Estate Planning & Probate. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

06/11/2014

Streng is a State-Wide Chair of CLE Program on Discovery Proceedings in Surrogate’s Court and Will Lecture in Multiple Locations

Frank W. Streng

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was a state-wide moderator of a program entitled “Discovery Proceedings in Surrogate’s Court” for the Trusts and Estates Law Section of the New York State Bar Association. The program was offered in seven locations: Albany [5/29/14], Buffalo [5/30/14], Manhattan [6/11/14], Long Island [5/30/14], Rochester [6/5/14], Syracuse [5/29/14] and Westchester [6/5/14). Frank lectured at three locations (Albany, Manhattan and Westchester) on the portion of the program entitled, “Turnover Phase, Discovery and Trial”.

05/30/2014

Streng Moderates & Bramson Speaks at Webcast on Changes in NYS Tax Law

Frank W. Streng Howell Bramson

Frank W. Streng and Howell Bramson participated in a webcast sponsored by the Trusts and Estates Law Section of the New York State Bar Association that discussed the changes that were just enacted in New York’s tax law. Effective April 1, 2014, New York made significant changes to its estate tax and in the income taxation of certain trusts. Howell spoke at the webcast. Frank was the moderator.

12/10/2013

Boggio Lectures on Estate Planning & Family Wealth Transfers

Gail M. Boggio

Gail M. Boggio, a member of our Trusts & Estates and Tax groups, lectured on December 10, 2013 on “Estate Planning and Family Wealth Transfers” for the Richmond County Bar Association (Surrogate’s Court Committee).

11/13/2013

Bramson Speaks on Estate Valuation Discounting

Howell Bramson

Howell Bramson, who chairs our Taxation practice group, lectured in Elmsford, New York on November 13, 2013 for the Elder Law & Special Needs Section of the New York State Bar Association as part of an all-day program entitled, “Advanced Document Drafting for the Elder Law Attorney.” Howell provides an Overview of Estate Valuation Discount Vehicles, such as FLPs, CRTs, etc.

10/31/2013

Streng Co-Chairs NYSBA Program “Introduction to Estate Planning”

Frank W. Streng

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, was a state-wide moderator of a program entitled “Introduction to Estate Planning” for the Trusts & Estates Law Section of the New York State Bar Association. The program was offered in seven locations: Albany [10/30/13], Buffalo [10/29/13], Manhattan [10/30/13], Long Island [10/31/13], Rochester [10/28/13], Syracuse [10/31/13] and Westchester [10/29/13]).

10/01/2013

Boggio, Bramson, Brophy, Donelli, Gebhardt & Miller Selected as Super Lawyers

Gail M. Boggio Howell Bramson Kathleen Donelli Dolores Gebhardt Hon. Sondra M. Miller

Six of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Gail M. Boggio has been selected in the fields of Estate & Trust Litigation/Estate Planning & Probate/Elder Law. Howell Bramson has again been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has again been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has again been selected in the fields of Appellate/Family Law. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

07/01/2013

Bramson Elected Co-Chair of WCBA Tax Section

Howell Bramson

Howell Bramson, who chairs our Taxation practice group, was elected co-chair of the Tax Section of the Westchester County Bar Association.

06/08/2013

Boggio Lectures on Estate Planning for Affluent Clients

Gail M. Boggio

Gail M. Boggio, a member of our Charitable Gift PlanningTaxation and Trusts & Estates groups, lectured on “Planning for the Affluent Client or the Changing Landscape” at the Annual Convention of the Women’s Bar Association for the State of New York in Philadelphia, Pennsylvania. Gail’s presentation discussed, among other topics, lifetime giving to reduce the New York estate tax; planning for retirement assets; the continuing value of the bypass trust; and the new portability rules. Click at Outline to see seminar outline.

05/23/2013

Bramson Speaks on Tax Planning for Non-Citizens

Howell Bramson

Howell Bramson, who chairs our Taxation practice group, lectured on “US Income Tax and Estate Planning for Non-Citizens” on May 23, 2013 in Tarrytown, New York for UJA Federation of NY’s 23rd Annual Westchester Estate, Tax and Financial Planning Conference. Click at Outline to see seminar outline.

11/02/2012

Streng in the News, Again, on his Nissan Leaf

Frank W. Streng

Frank W. Streng, who chairs our Surrogate’s Court Litigation group, continues to be in the news on his Nissan Leaf electric car. Previously, Frank was interviewed by News 12 Westchester as the first owner of the Nissan Leaf in Westchester. This time, Frank was interviewed by the New York Times on how he faired with his Leaf during Sandy, when he had no power at his home to charge his car. As the Time reports: “With no power (or generator) at home, Mr. Streng has been using a public charger at the White Plains train station, a couple of blocks from his office. ‘I’m now using that as a primary energy source,’ Mr. Streng said. ‘It’s my third day in a row doing it. It’s worked out fine.’”

10/01/2012

Bramson, Brophy, Donelli, Gebhardt & Miller Selected as Super Lawyers

Howell Bramson Kathleen Donelli Dolores Gebhardt Hon. Sondra M. Miller

Five of our lawyers have been selected Super Lawyers in the New York Metropolitan area. Howell Bramson has been selected in the fields of Estate Planning/Tax and Corporate Business. Joseph Brophy has again been selected in the fields of Personal Injury/Medical Malpractice, General, Estate & Trust Litigation. Kathleen Donelli has again been selected in the fields of Family Law/Collaborative Law/Appellate. Dolores Gebhardt has been selected in the fields of Family Law/Collaborative Law/Appellate. Judge Sondra Miller has been selected in the fields of Appellate/Family Law. Joe Brophy has also been selected as one of Westchester’s top 25 lawyers. Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have been recognized by their colleagues as having the highest degree of peer recognition and professional achievement.

03/14/2012

Streng Interviewed by Sierra Club on Electric Car

Frank W. Streng

Frank W. Streng, who heads our Surrogate’s Court Litigation group, continues to enjoy his “celebrity” status in purchasing the first pure electric car in Westchester County. Frank was interviewed by the Sierra Club.

01/25/2012

Streng Elected Chair of NYSBA’s Trusts & Estates Section’s CLE Committee

Frank W. Streng

Frank W. Streng, who chairs our Surrogate’s Court Litigation  group and co-chairs our Trusts & Estates group, was reelected to the Executive Committee of the Trusts & Estates Law Section of the New York State Bar Association and Chairs the section’s Continuing Legal Education committee.

01/01/2012

Kiggins & Bramson Author Chapter on US Taxes on International Tax Systems

Howell Bramson

Robert J. Kiggins and Howell Bramson, both members of our Corporate and Taxation groups, have authored the United States chapter to a book edited by Roy Saunders, of International Fiscal Services, based in London, entitled “International Tax Systems and Planning Techniques”. The book covers the tax laws of over 30 countries, including most of the European Union, portions of Asia and Eastern Europe, the United States, Brazil and Canada, and a number of offshore tax havens. The purpose of the book is to assist in the tax analysis of cross border transactions and investments.

10/28/2011

Boggio Elected to Executive Commitee of WCBA’s Trusts & Estates Section

Gail M. Boggio

Gail M. Boggio, a member of our Charitable Gift Planning, Exempt Organizations, Surrogate’s Court Litigation, Taxation and Trusts & Estates groups, was elected to the Executive Committee of the Trusts & Estates Section of the Westchester County Bar Association on October 28, 2011.

05/19/2011

Bramson Lectures for UJA on Valuations & Discounts in Estate Planning

Howell Bramson

Howell Bramson lectured on “Taxes and Valuation Issues; Special Valuation Rules under Chapter 14” on May 19, 2011 in Tarrytown, New York for UJA Federation of NY’s 21st Annual Westchester Estate, Tax and Financial Planning Conference. See Seminar Outline.

11/13/2007

Boggio Lectures for WCBA on Surrogate Court Accountings

Gail M. Boggio

Gail M. Boggio lectured in White Plains, New York on November 13, 2007 for the Westchester County Bar Association (Trusts & Estates Section) on “Everything you Wanted to Know About Preparing Surrogate Court Accountings (but was afraid to ask)”. For lecture materials, click on Seminar Outline.

09/26/2007

Bramson Lectures on Defective Grantor Trusts

Howell Bramson

Howell Bramson lectured on September 26, 2007 at Credit Suisse’s offices in Rye Brook, New York on “Cutting Edge Estate Planning Strategies- Utilizing FLPs, GRATs & Sales to Defective Grantor Trusts to Leverage Gifts.” For lecture materials, click on Seminar Outline.

05/31/2007

Bramson Lectures for UJA on New Deferred Compensation Rules

Howell Bramson

Howell Bramson lectured on May 31, 2007 in White Plains, New York on “New Deferred Compensation Rules” for UJA Federation of NY’s 17th Annual Westchester Estate, Tax and Financial Planning Conference.

01/01/2007

Boggio Named Partner of Firm

Gail M. Boggio

Gail M. Boggio has been named a partner of the firm. Gail will continue to practice in the areas of  Surrogate’s Court LitigationTrusts and Estates, Charitable Gift Planning, Exempt Organizations and Taxation.

05/25/2006

Bramson Lectures for UJA on Family Limited Partnerships & Limited Liability Companies

Howell Bramson

Howell Bramson lectured on May 25, 2006 in White Plains, New York for UJA Federation of NY’s 16th Annual Westchester Estate, Tax and Financial Planning Conference on “FLPs and LLCs – Current Status.”

05/09/2006

Bramson and Donelli Lecture on Tax Issues Related to Divorce

Howell Bramson Kathleen Donelli

Howell Bramson and Kathleen Donelli lectured on “Tax Issues Related to Divorce” on May 9, 2006 at The Bank of New York in White Plains. For lecture materials, click on Seminar Outline.

05/26/2005

Bramson Lectures on Current Strategies Using Family Limited Partnerships

Howell Bramson

Howell Bramson lectured on May 26, 2005 in White Plains, New York for UJA Federation of NY’s 15th Annual Westchester Estate, Tax and Financial Planning Conference on “Current Strategies Using Family Limited Partnerships.” For lecture materials, click on Seminar Outline.

11/15/2004

Bramson Lectures on Forming and Advising Businesses

Howell Bramson

Howell Bramson lectured in Tarrytown, New York on November 15, 2004 for the New York State Bar Association on “Forming and Advising Businesses”.

05/19/2004

Bramson Lectures on Family Limited Partnerships & Current Strategies

Howell Bramson

Howell Bramson lectured on May 19, 2004 in White Plains, New York for UJA Federation of NY’s 14th Annual Westchester Estate, Tax and Financial Planning Conference on “IRS Attacks on Family Limited Partnerships and Current Strategies.” For lecture materials, click on Seminar Outline.

04/26/2004

Bramson Lectures on IRS Attacks on Family Limited Partnerships and Current Strategies

Howell Bramson

Howell Bramson lectured in White Plains, New York on April 26, 2004 for the Westchester County Bar Association (Co-Sponsored by the Tax and Trusts and Estates Section) on “IRS Attacks on Family Limited Partnerships and Current Strategies.” For lecture materials, click on Seminar Outline.

11/12/2002

Bramson Lectures for NYSBA on Forming and Operating the Partnership and LLP

Howell Bramson

Howell Bramson lectured in White Plains, New York on November 12, 2002 for the New York State Bar Association on “Forming and Operating the Partnership and LLP” as part of a program entitled “Practical Skills Forming and Advising Businesses”.

09/25/2002

Bramson Lectures on Recent Developments on Family Limited Partnerships and Other Gifting Techniques

Howell Bramson

Howell Bramson lectured in White Plains, New York on September 25, 2002 for the Westchester County Bar Association (Tax Section) on “Recent Developments involving Family Limited Partnerships & Other Gifting Techniques”.

05/23/2002

Bramson Lectures for UJA on Utilizing Non Qualified Deferred Compensation in Estate, Gift & Income Tax Planning

Howell Bramson

Howell Bramson lectured on May 23, 2002 for UJA Federation of NY‘s 12th Annual Westchester Estate, Tax & Financial Planning Conference on “Utilizing Non Qualified Deferred Compensation in Estate, Gift & Income Tax Planning.”

05/15/2002

Bramson Lectures on Retirement Planning & Estate Planning for Physicians

Howell Bramson

Howell Bramson lectured on May 15 2002 at the Crowne Plaza in White Plains, New York as part of a program hosted by Merrill Lynch and the Firm on “Retirement Planning & Estate Planning for Physicians”.

03/01/2002

Boggio Elected Secretary of Eastchester Bar Association

Gail M. Boggio

Gail M. Boggio was elected Secretary of the Eastchester Bar Association.

09/24/2001

Bramson Lectures on New Qualified Plan Minimum Distribution Rules

Howell Bramson

Howell Bramson lectured on September 24, 2001 for Westchester County Bar Association (Trusts & Estates and Tax Sections) on “New Qualified Plan Minimum Distribution Rules”.

05/15/2001

Bramson Lectures on Taxation of Technology Companies

Howell Bramson

Howell Bramson lectured for Lorman Education on Taxation of Technology Companies.

International Tax Systems & Planning Techniques (United States Chapter)

by Howell Bramson on 01/01/2012 Howell Bramson

Edited by Roy Saunders (International Fiscal Services)

[Read in full]

New Deferred Compensation Rules

by Howell Bramson on 05/31/2007 Howell Bramson

UJA Federation of NY

[Read in full]

Waiver of Notification Rights

by Howell Bramson on 01/01/1996 Howell Bramson

Legal Notes, Winter 1996

[Read in full]

Family Businesses: IRS Reverses its Position on Discounts for Gifts of Minority Interests to Family Members

by Frank W. Streng on 05/08/1994 Frank W. Streng

Legal Notes, Spring 1994

[Read in full]

New York Enacts Limited Liability Company Law

by Howell Bramson on 01/01/1994 Howell Bramson

Legal Notes, Winter, 1994

[Read in full]

Clinton’s Tax Act

by Howell Bramson on 10/01/1993 Howell Bramson

Legal Notes, Fall 1993

[Read in full]

Distributions from Individual Retirement Accounts

by Howell Bramson on 07/01/1993 Howell Bramson

Legal Notes, Summer, 1993

[Read in full]

Cancellation of Non-Recourse Debt: Tax Consequences

by Howell Bramson on 04/06/1991 Howell Bramson

Legal Notes, Spring, 1991

[Read in full]

Representation of Foreign Investors in New York Theatrical Release

Howell Bramson

Howell Bramson

Corporate & General BusinessTaxation – International Tax & Corporate Transaction

Inbound investments into the United States from abroad can be subject to unduly high taxes, both in the country of origin and in the United States. With proper planning and structuring, our Corporate and Tax lawyers can help in minimizing such taxes. Here, Howell Bramson and Robert J. Kigginsbb represented a group of foreign investors who invested in a Tony Award winning Broadway show. Howell and Bob recommended forming a corporate ownership structure for the investors that was designed to limit their taxes both in the U.S. and the country of origin (the United Kingdom). Later on, the US Company invested in a second theatrical release, which opened on Broadway to rave reviews in April, 2012.

Client’s Use of IRS’s Offshore Voluntary Disclosure Initiative

Howell Bramson

Howell Bramson

Taxation – Internal Revenue Service – Offshore Voluntary Disclosure Initiative

Our Tax lawyers often advise clients on opportunities available through Internal Revenue Service-sponsored tax initiatives. The IRS has instituted a program – the Offshore Voluntary Disclosure Initiative – which may be of benefit to certain taxpayers who have offshore investments but have failed to disclose such investments and failed to report the income earned on such investments. Pursuant to US Treasury Regulations, disclosure of such investments is generally required on a “Report of Foreign Bank and Financial Accounts” or “FBAR” form, in which a taxpayer reports the existence of such assets. Here, Howell Bramson advised a client in connection with the client’s participation in IRS’s new program.

Investment in Brazilian Fund

Howell Bramson

Howell Bramson

Corporate & General BusinessTaxation – Investment in Brazilian Fund

Our Corporate and Tax lawyers often provide legal and tax advice clients on foreign investment opportunities. Howell Bramson advised a client in connection with a multi-million dollar investment, through an irrevocable family trust, in a Brazilian fund. With the growth rates in many emerging markets (e.g. the “BRIC” countries, i.e., Brazil, Russia, India and China) much higher than the growth rate in the United States, many investors are looking for opportunities in such countries. Such investments can involve complicated income tax issues as well as estate planning opportunities.

Lefkowitz v. The Bank of New York as Preliminary Executor of Estate of Irene B. Marsh et al., 996 F.2d 600 (2d Cir. 1993)

Howell Bramson

Howell Bramson

Surrogate’s Court Litigation – Appellate Practice – Taxation – Spousal Consent – Challenge of Beneficiary Designation on Qualified Plan

Our lawyers often represent clients in dealing with beneficiary designations on pension and qualified plans. In one such case, Howell Bramson, Robert M. Redis and other lawyers at the firm successfully represented a surviving spouse’s estate and persuaded the lower court to invalidate a beneficiary designation on a qualified plan for the Decedent’s child (to the exclusion of the decedent’s spouse) on the grounds that the beneficiary designation violated the spousal consent rules under ERISA. The trial court’s determination was upheld, on appeal, by the Second Circuit Court of Appeals. The appeal also deal with significant legal questions, such as the applicability of ERISA to controlled foreign corporations and whether these sufficiently implicated the Interstate Commerce Clause of the United States Constitution.

[Read in full]

Matter of McKinney, 117 Misc. 2d 173 (Surr. Ct., Westchester 1982), affirmed, 101 A.D.2d 477 (2d Dep’t 1984), mot. for lv. to appeal denied, 63 N.Y.2d 607

Frank W. Streng

Frank W. Streng

Surrogate’s Court Litigation – Appellate Practice – Taxation – Interpretation of Decedent’s Will – Allocation of Estate Taxes

Sometimes, the tax apportionment clause – an often overlooked clause in a will – has a huge impact on the actual distributions under a will. In this case, Frank W. Streng and others at the firm successfully represented a major health care institution in a contested accouting proceeding in which we challenged the executors’ interpretation of the decedent’s tax apportionment clause in her Will. The charitable beneficiary would have been deprived of hundreds of thousands of dollars of its proper share of a multi-million dollar estate had the executors’ interpretation been adopted. The lower court opinion was affirmed by the appellate court.

[Read in full]
Presenter Description Organization Date
Gail M. Boggio
Gail M. Boggio

Heckerling 2019 Review

Westchester County Bar Association‘s Trusts & Estates Section

02/06/2019
Gail M. Boggio
Gail M. Boggio

Estate Planning with the Revocable Trust

Westchester Women’s Bar Association (Trusts & Estates and New Lawyer Committees)

04/16/2015
Gail M. Boggio
Gail M. Boggio

Estate Planning and Family Wealth Transfers

Richmond County Bar Association (Surrogate’s Court Committee)

12/10/2013
Howell Bramson
Howell Bramson

Overview of Estate Valuation Discount Vehicles, such as FLPs, CRTs, etc.

Elder Law Section of New York State Bar Association

11/10/2013
Gail M. Boggio
Gail M. Boggio

“Planning for the Affluent Client or the Changing Landscape”. Click at Outline to see seminar outline.

Women’s Bar Association for the State of New York

06/08/2013
Howell Bramson
Howell Bramson

US Income Tax & Estate Planning for Non-Citizens

UJA Federation of NY, Tarrytown, NY

05/23/2013
Howell Bramson
Howell Bramson

Taxes And Valuation Issues; Special Valuation Rules Under Chapter 14

UJA Federation of NY’s 21st Annual Westchester Estate, Tax and Financial Planning Conference, Tarrytown, New York

05/19/2011
Howell Bramson
Howell Bramson

Estate and Tax Issues

White Plains, New York, Westchester Private Public Partnership for Aging Services

10/14/2010
Howell Bramson
Howell Bramson

Update on Family Partnerships

UJA Federation of NY’s 20th Annual Westchester Estate, Tax and Financial Planning Conference, Tarrytown, NY

05/27/2010
Howell Bramson
Howell Bramson

Estate Planning Techniques Best Suited for the Current Economic Environment

UJA Federation of NY’s 19th Annual Westchester Estate, Tax and Financial Planning Conference, White Plains, NY

05/21/2009
Howell Bramson
Howell Bramson

“Selected Aspects of Family Wealth Transfer”, as part of an all-day program entitled “Practical Skills: Introduction to Estate Planning”

Mount Kisco, New York, Trusts and Estates Law Section of the New York State Bar Association

10/23/2007
Howell Bramson
Howell Bramson

“Cutting Edge Estate Planning Strategies- Utilizing FLPs, GRATs & Sales to Defective Grantor Trusts to Leverage Gifts”

Credit Suisse, Rye Brook, New York

09/26/2007
Howell Bramson
Howell Bramson

New Deferred Compensation Rules

UJA Federation of NY’s 17th Annual Westchester Estate, Tax and Financial Planning Conference, White Plains, NY

05/31/2007
Howell Bramson
Howell Bramson

FLPs and LLCs – Current Status

UJA Federation of NY’s 16th Annual Westchester Estate, Tax and Financial Planning Conference

05/26/2006
Howell Bramson
Howell Bramson
Kathleen Donelli
Kathleen Donelli

“Tax Issues Related to Divorce”

The Bank of New York, White Plains, New York

05/09/2006
Howell Bramson
Howell Bramson

“Current Strategies Using Family Limited Partnerships”

UJA Federation of NY’s 15th Annual Westchester Estate, Tax and Financial Planning Conference

05/26/2005
Howell Bramson
Howell Bramson

“Forming and Advising Businesses”

New York State Bar Association

11/15/2004
Frank W. Streng
Frank W. Streng

“Property Turnover Proceedings under SCPA Article 21 and Ethical Issues in Surrogate’s Court Litigation”

Westchester County Bar Association (Trusts & Estates Section)

06/07/2004
Howell Bramson
Howell Bramson

“IRS Attacks on Family Limited Partnerships and Current Strategies”

UJA Federation of NY’s 14th Annual Westchester Estate, Tax and Financial Planning Conference

05/19/2004
Howell Bramson
Howell Bramson

IRS Attacks on Family Limited Partnerships and Current Strategies

Westchester County Bar Association
(Co-Sponsored by the Tax and Trusts and Estates Section)

04/26/2004
Howell Bramson
Howell Bramson

“Forming and Operating the Partnership and LLP” as part of a program entitled “Practical Skills-Forming and Advising Businesses”

New York State Bar Association

11/12/2002
Howell Bramson
Howell Bramson

“Recent Developments involving Family Limited Partnerships & Other Gifting Techniques”

Westchester County Bar Association

09/25/2002
Howell Bramson
Howell Bramson

“Utilizing Non-Qualified Deferred Compensation in Estate, Gift & Income Tax Planning”

UJA-Federation of NY

05/23/2002
Howell Bramson
Howell Bramson

Retirement Planning & Estate Planning for Physicians

Merrill Lynch and McCarthy Fingar et al.

05/15/2002
Howell Bramson
Howell Bramson

New Qualified Plan Minimum Distribution Rules

Westchester County Bar Association (Trusts & Estates and Tax Sections)

09/24/2001
Howell Bramson
Howell Bramson

Compensation Issues, Including Qualified And Non-Qualified Stock Options And Deferred Compensation

UJA-Federation of NY’s Westchester Division

05/24/2001
Howell Bramson
Howell Bramson

Taxation of Technology Companies

Lorman Education

05/15/2001