Factors 5.0, the popular actuarial calculation software written by Jerome Caulfield and distributed by Practical Drafting magazine has been updated to reflect the release of a new IRS mortality table (Table 2000CM) effective for transfers occurring on and after May 1, 2009.
Like its predecessors, the updated version (Factors 5.1) calculates and displays income, remainder and annuity factors for stated terms, one life, two lives, terms contingent on one life and terms contingent on two lives with special emphasis on GRITs, GRATs, GRUTs, variable rate annuities and other analysis under Internal Revenue Code section 2702. There is no easier or more reliable way to plan for transfers subject to section 2702 than Factors 5.1!
Factors 5.1 will run under versions of Microsoft Windows subsequent to Windows 95, as well as Microsoft Vista.
Current subscribers to Practical Drafting magazine and previous purchasers of any version of Factors can receive Factors 5.1 free of charge.
General inquiries about Factors should be addressed to firstname.lastname@example.org.
Client advisory written by Jeffrey S. Boxer, John M. Griem, Jr., Alexander G. Malyshev and Julie A. Weisman published on August 25, 2016
Twelve Carter Ledyard attorneys received Tier 1 rankings in 12 practice areas in The Best Lawyers in America® 2017.
Carter Ledyard’s Women’s Affinity Group hosted a clothing and accessories drive for Bottomless Closet® from July 5 through July 28.
Our clients Keybanc Capital Markets and Keybank N.A. recently led a syndicate of other lenders in a $115 million Senior Secured Credit Facility for the Navajo Transitional Energy Company, operator of the Navajo coal mine on…
President Obama commuted 214 prisoner sentences yesterday, 118 whose petitions were supported by Clemency Project 2014.
Litigation partner Michael Shapiro’s review appeared on the cover of Framed by Robert F. Kennedy, Jr.
Article written by James Gadsden was published in the Summer 2016 issue of the ABA Business Law Section’s In Our Opinion.
Client advisory written by summer associate Anthony R. Prinzivalli and Christopher Rizzo published on July 28, 2016
Spencer’s Art Law Journal Vol. 6, No. 2
On July 7, 2016, the New York Law Journal published a recent decision by the New York County Surrogate’s Court in Neuberger Berman Trust Co. N.A. v. Schlesinger, File No. 0735/1983 H, in favor of firm client Neuberger…
Carter Ledyard & Milburn LLP is pleased to announce that Valentino Vasi has returned to the firm as counsel in its Corporate Department effective July 7, 2016.
Carter Ledyard congratulates Dennis Murphy, our Managing Clerk, for being elected Vice President of The Managing Attorneys and Clerks Association.
Client advisory written by Michael H. Bauscher published on June 30, 2016
Client advisory written by Michael H. Bauscher with assistance from summer associate James S. Arrabito published on June 30, 2016
Today, the U.S. Supreme Court granted certiorari in Life Technologies Corp. v. Promega Corp., and will review whether the Federal Circuit erred in holding that supplying a single, commodity component ...
Carter Ledyard congratulates client The Performing Arts Center at the World Trade Center on receiving a $75 million grant from industrialist and philanthropist Ronald O. Perelman ...
Carter Ledyard corporate partner Steven Paul McSloy recently assisted in the acquisition of KIRA Incorporated, an award-winning federal government contracting company, ...
Carter Ledyard litigation partner Mitchell C. Shapiro presented at the Food Marketing Institute 2016 Legal Conference in Chicago on June 20, 2016.
Client advisory written by John M. Griem, Jr. and Rose Auslander with assistance from Kortni M. Hadley published on June 20, 2016
Carter Ledyard corporate partner Steven Paul McSloy was recently quoted in an article in Law360 about a Supreme Court decision concerning the sovereign status of Puerto Rico.
Client advisory written by Matthew D. Dunn published on June 17, 2016
Carter Ledyard client CooperSurgical has acquired Recombine Inc., a clinical genetic testing company specializing in carrier screening.
The City has retained Carter Ledyard and other law firms to represent it in connection with federal probes of Mayor De Blasio's campaign fundraising and a land deal.
Client advisory written by Stephen M. Plotnick and Alexander G. Malyshev published on June 9, 2016
The National Law Journal named Carter Ledyard & Milburn LLP as one of the top 20 midsize law firms in the U.S. on its “2016 Midsize Hot List.”
On May 5, 2016, the Second Circuit Court of Appeals ruled in favor of the firm’s clients, Jake Karam, Kent Hughes, Vladimir Shushkovsky, and Ian Winter.
Carter Ledyard, acting as Special Condemnation Counsel to The City of New York, working with attorneys from the Corporation Counsel’s Office, won a unanimous affirmance from the NY Appellate Division of a trial court…
The Native American Finance Officers Association (NAFOA) recently presented the Navajo Nation with its Deal of the Year Award for a groundbreaking $52.9 million general obligation bond issuance ...
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