Carl Merino co-authored an article, entitled "Beneficiaries of S Corp Stock," published in the March 2019 edition of the New York State Bar Association (NYSBA) Journal. The article focuses on a change in the permissible current beneficiaries of certain trusts that hold S corporation stock in light of the Tax Cuts and Jobs Act (TCJA).
Warren Whitaker, Dina Kapur Sanna, Sarah Jacobson and Carl Merino co-authored a 2022 update to the white paper, entitled "U.S. Tax Planning for Non-U.S. Persons, Assets and Trusts - An Introductory Outline."
Day Pitney Family Office Associate Jaclyn M. D'Esposito authored an article with Family Office Exchange's Chief Learning Officer Mindy Kalinowski titled, "The Rising Generation's Role in Family Offices," for WealthManagement.com.