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 email@example.com.
Client advisory written by Stephen M. Fields published on June 23, 2017
Client advisory written by Guy P. Lander published on June 22, 2017
Client advisory written by Pamela A. Mann, Anne K. Gerson and Jeremy S. Steckel
Litigation Co-Chair Gary D. Sesser was cited in a May 17, 2017 article in Global Competition Review on the Federal Maritime Commission’s antitrust enforcement role in the shipping industry.
Chambers & Partners has named two practice areas and three attorneys to its Chambers USA 2017 – The World’s Leading Lawyers for Business rankings.
Trusts and estates co-chair Michael I. Frankel presented at The New York State Society of CPAs Annual Estate Planning Conference on May 25.
Carter Ledyard corporate counsel Valentino Vasi was interviewed by Jill Gregorie for the May 30 Ignites article “State Regulator Hits Industry With New Cyber Standards.”
On May 10th, Whole Foods announced that Gabrielle Sulzberger has been appointed the new Chair of the Whole Foods Market Board of Directors.
Carter Ledyard & Milburn LLP is pleased to announce that Pang Zhang-Whitaker has joined the firm as a partner in the Corporate Department.
Carter Ledyard & Milburn LLP is pleased to announce that John J. Driscoll has joined the firm as counsel in the Corporate Department.
On May 1, 2017, litigation partner G. Michael Bellinger and associate Melissa J. Erwin successfully obtained dismissal of allegations of fraud against ...
On May 9, the Tax-Exempt Organizations Group of Carter Ledyard, together with the principals of Plan A Advisors, a nonprofit consulting company, hosted a Breakfast Symposium on Effective Nonprofit Governance ...
Carter Ledyard corporate partner Steven Paul McSloy recently spent two days teaching on a pro bono basis for the California Tribal College’s fourth Certificate Program in Tribal Leadership and Governance ...
On May 5, 2017, partner Judith Wallace of the firm’s Art Law Practice Group will be speaking at a breakfast and panel discussion at Gerald Peters Contemporary Art on “Smart Art Collecting” ...
Carter Ledyard attorneys Matthew D. Dunn and Jacob H. Nemon accompanied mock trial students from William Cullen Bryan High School