David Silvian wrote an article, "Massachusetts Court Ruling Reveals Estate Tax Constitutional Issue," for Trusts & Estates. The article is about the significance of a recent Massachusetts Probate and Family Court case, Dassori v. Commissioner of Revenue. The case concerns a person that died as a resident of Massachusetts owning real estate in France. Massachusetts law will effectively subject the value of the non-Massachusetts real estate to Massachusetts estate tax even though the 14th Amendment to the U.S. Constitution bars states from taxing real property in other jurisdictions. The estate won its request for a tax refund on the property, however the apparent conflict between current law and the due process clause leaves estate planning attorneys, as well as the personal representatives and beneficiaries of estates, in a difficult position.
David Silvian contributed two chapters, "Will Provisions Pertaining to the Noncitizen Spouse" and "Will Provisions Pertaining to the Multinational Estate," to the 2017 Edition of Drafting Wills and Trusts in Massachusetts, a publication of MCLE.
Day Pitney Partner Angela Titus McEwan authored an article, "The UTC and the Duty to Inform and Report," published in Trusts & Estates.
Day Pitney Alert
Keith Bradoc Gallant and Rebecca Iannantuoni authored an article, "When a Client Lacks Legal Competency, Who Files for the Divorce?," for Family Advocate, a publication of the American Bar Association Section on Family Law.
On March 23, Richard D. Sanders and Angela Titus McEwan will present a discussion about New Jersey's recent adoption of its version of the Uniform Trust Code.
Day Pitney LLP was mentioned in an article, "Day Pitney Named Law Firm of the Year by Family Wealth Report," in the Hartford Business Journal.
Day Pitney Press Release
Day Pitney LLP was named 'Law Firm of the Year' by Family Wealth Report at its 2017 Awards Ceremony at the Mandarin Oriental Hotel in New York City.
David Silvian was quoted in an article, "Awash with uncertainty, advisers scramble to prepare for potential tax overhaul," published in Private Asset Management.
Day Pitney announced today that international tax attorney, Von E. Sanborn, has joined the firm as a partner in the Corporate and Business Law department as a member of its Family Office practice in its New York office.