Resources
Factors Software
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.
Click here to go to the Factors 5.1 order form.
General inquiries about Factors should be addressed to factors51@clm.com.
Latest News
SEC Enforcement and Exam Attention/Investment Adviser Use of Social Media
Client advisory written by Faith Colish, Mary Joan Hoene, Guy P. Lander, Ethan L. Silver and Andris J. Vizbaras published on February 9, 2012.
Client advisory written by Faith Colish, Mary Joan Hoene, Guy P. Lander, Ethan L. Silver and Andris J. Vizbaras published on February 9, 2012.
Howard Barnet Quoted Regarding Low Effective US Corporate Tax Rate
Tax partner Howard J. Barnet, Jr. was quoted in Time Magazine’s electronic edition “Time Business” on February 6 regarding low US corporate tax payments.
Tax partner Howard J. Barnet, Jr. was quoted in Time Magazine’s electronic edition “Time Business” on February 6 regarding low US corporate tax payments.
CSAPR Is Stayed – What Are The Real World Ramifications?
Client advisory written by Julie A. Weisman and Andrew D. Weissman published February 3, 2012.
Client advisory written by Julie A. Weisman and Andrew D. Weissman published February 3, 2012.
If the Expiration of the Statute of Limitations Bars You from Recovering Your Art from the Current Holder...,
Article authored by Judith Wallace published in Spencer's Art Law Journal Winter 2011/2012
Article authored by Judith Wallace published in Spencer's Art Law Journal Winter 2011/2012
Green Technology
Firm client Solar-Tectic LLC has been granted a world-wide exclusive license for a method of manufacturing silicon thin-films on ordinary glass over a large area, thus allowing for the commercialization of single crystal…
Firm client Solar-Tectic LLC has been granted a world-wide exclusive license for a method of manufacturing silicon thin-films on ordinary glass over a large area, thus allowing for the commercialization of single crystal…
Karen E. Meara Elected to Northeast Organic Farming Association of New York Board
Environmental associate Karen E. Meara was elected to the Board of Directors of the Northeast Organic Farming Association of New York (NOFA-NY), a membership-based non-profit organization founded in 1983 and based in…
Environmental associate Karen E. Meara was elected to the Board of Directors of the Northeast Organic Farming Association of New York (NOFA-NY), a membership-based non-profit organization founded in 1983 and based in…
New York Enacts Important New Law Governing a Trustee’s Power to Pay Trust Assets to a New Trust
Article written by Pamela Ehrenkranz, Michael I. Frankel and Lindsay N. O’Donnell published in the November/December issue of the NYSBA Journal.
Article written by Pamela Ehrenkranz, Michael I. Frankel and Lindsay N. O’Donnell published in the November/December issue of the NYSBA Journal.
CL&M Mourns the Passing of Retired Partner Stanley F. Reed Jr.
Our retired partner Stanley F. Reed Jr. died on Tuesday, January 10 at age 97. Mr. Reed joined CL&M in 1946 after serving in the United States Navy for four years.
Our retired partner Stanley F. Reed Jr. died on Tuesday, January 10 at age 97. Mr. Reed joined CL&M in 1946 after serving in the United States Navy for four years.
Ronald D. Spencer to Lecture on Successful Art Succession
Trusts and estates counsel Ronald D. Spencer will lecture on estate planning issues facing art collectors and provide advice on how collectors can preserve and protect the value of their art assets for later generations.
Trusts and estates counsel Ronald D. Spencer will lecture on estate planning issues facing art collectors and provide advice on how collectors can preserve and protect the value of their art assets for later generations.
Michael I. Frankel to Co-Chair CLE on the revision of EPTL Section 10-6.6
Trusts and estates partner Michael I. Frankel will lecture on the recently revised Estates Powers and Trusts Law Section 10-6.6, which permits trustees to pay trust assets from an existing trust to a new trust.
Trusts and estates partner Michael I. Frankel will lecture on the recently revised Estates Powers and Trusts Law Section 10-6.6, which permits trustees to pay trust assets from an existing trust to a new trust.
Ethan I. Strell Participates on “Environmental Law In China: American Lawyers’ Perspectives” Panel
On January 19, 2011, environmental and land use attorney Ethan I. Strell participated in a panel discussion at the New York City Law Department entitled “Environmental Law In China: American Lawyers’…
On January 19, 2011, environmental and land use attorney Ethan I. Strell participated in a panel discussion at the New York City Law Department entitled “Environmental Law In China: American Lawyers’…
Tax Partner Howard Barnet Discusses Proposal Increasing New York City Taxes On Hedge Fund Managers
Tax partner Howard J. Barnet, Jr. was quoted in the January 12, 2012 Hedge Fund Law Report article “Proposed New York City Audit Position Can Increase the Amount of Unincorporated Business Tax Paid by New York Hedge…
Tax partner Howard J. Barnet, Jr. was quoted in the January 12, 2012 Hedge Fund Law Report article “Proposed New York City Audit Position Can Increase the Amount of Unincorporated Business Tax Paid by New York Hedge…
Employee Poaching in the Medical Device Industry – Jeffrey Boxer Interviewed
Litigation partner Jeffrey S. Boxer was featured in the December 29, 2011 Medical Device and Diagnostic Industry article “Competitive Business Practices: Employee Poaching in the Medical Device Industry.”
Litigation partner Jeffrey S. Boxer was featured in the December 29, 2011 Medical Device and Diagnostic Industry article “Competitive Business Practices: Employee Poaching in the Medical Device Industry.”
Aaron R. Cahn Quoted Regarding Lehman Bankruptcy Ruling
Bankruptcy counsel Aaron R. Cahn was quoted in the December 29, 2011 Thomson Reuters News & Insight article “Lehman Bankruptcy Judge Denies Morgan Stanley Customer Status.”
Bankruptcy counsel Aaron R. Cahn was quoted in the December 29, 2011 Thomson Reuters News & Insight article “Lehman Bankruptcy Judge Denies Morgan Stanley Customer Status.”
CL&M is Trustee’s Counsel for Six of the Largest Twenty Municipal Bond Issues
Of the largest twenty municipal issues in December 2011, CL&M represented The Bank of New York Mellon, municipal bond trustee on six of those transactions, totaling $5,266,500,000.
Of the largest twenty municipal issues in December 2011, CL&M represented The Bank of New York Mellon, municipal bond trustee on six of those transactions, totaling $5,266,500,000.
CL&M Closes Another Fifty-Three Unit Investment Trusts as Trustee’s Counsel in the Month of December
Kelly M. Frisch, Bryan J. Hall, Alison Powers Herman, Jayun Koo and Andriy R. Pazuniak, with the assistance of Stephen F. Lappert, Howard J. Barnet, Jr. and Dan Pittman, assisted in the closing of ...
Kelly M. Frisch, Bryan J. Hall, Alison Powers Herman, Jayun Koo and Andriy R. Pazuniak, with the assistance of Stephen F. Lappert, Howard J. Barnet, Jr. and Dan Pittman, assisted in the closing of ...
CL&M Mourns the Passing of Retired Partner George Minkin
Our retired partner George Minkin died on Sunday, December 25 at age 91. Mr. Minkin joined CL&M in 1986 from Guggenheim & Untermeyer.
Our retired partner George Minkin died on Sunday, December 25 at age 91. Mr. Minkin joined CL&M in 1986 from Guggenheim & Untermeyer.
Firm Client GE SeaCo Acquired by HNA Group Company and Bravia Capital
GE SeaCo, the world’s fifth largest marine container leasing company, was acquired by HNA Group Company Limited of China, a leading diversified services and integrated operations company, and Brava Capital of Hong Kong.
GE SeaCo, the world’s fifth largest marine container leasing company, was acquired by HNA Group Company Limited of China, a leading diversified services and integrated operations company, and Brava Capital of Hong Kong.
