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.
Carter Ledyard is pleased to announce that Stephen M. Fields has joined the firm as a partner in its Corporate Department effective December 1, 2016.
Building on the strengths of our nationally recognized Trusts & Estates and Litigation Departments, Carter Ledyard is a leader in the field of fiduciary and trusts and estates litigation.
Client advisory written by Jeffrey S. Boxer published on November 28, 2016
Trusts and estates co-chair Michael I. Frankel participated in the New York City Bar’s Hot Federal and New York Issues in Estate Planning program on November 10.
Carter Ledyard & Milburn LLP is pleased to announce that Rachel B. Coan has joined the firm as a partner in its Corporate Department effective November 11, 2016. - See more at:…
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justice at the Office of the Appellate Defender’s 23rd Annual Fundraiser: “First Monday in October.”
Corporate partner Steven Paul McSloy recently gave a presentation entitled “Anatomy of a Deal” to the Economic Development and Entrepreneurship Committee of the United South and Eastern Tribes (USET) ...
Article written by Christine A. Fazio and Ethan I. Strell with assistance from Brielle E. Kilmartin published in the New York Law Journal on October 26, 2016
Article written by Ronald D. Spencer published in The Art Newspaper on October 27, 2016
Carter Ledyard & Milburn LLP litigation counsel Matthew D. Dunn, litigation partner Gerald W. Griffin and trusts and estates partner Daniel J. McSwiggan were ranked in the 2016 Irish Legal 100.
Partner James Gadsden, chair of Carter Ledyard’s Corporate Legal Opinions Committee, has accepted an invitation to join the TriBar Opinion Committee.
Carter Ledyard corporate partner Steven Paul McSloy spoke on October 19 at Columbia Law School’s symposium “Environmental Justice: What’s Race Got To Do With It?”
Carter Ledyard corporate partner Steven Paul McSloy and corporate associate Guy Ben-Ami represented a syndicate of lending banks and a group of investment banks on issues of tribal law regarding the Mohegan Tribal Gaming…
Litigation counsel Matthew D. Dunn has been appointed to the Association of the Bar of the City of New York’s E-Discovery Working Group.