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.
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
On May 31, Carter Ledyard welcomed its 2016 summer associates: James S. Arrabito, Edgar Mendoza, and Anthony R. Prinzivalli.
Client advisory written by Christopher Rizzo published on June 8, 2016
Trusts and estates co-chair Michael I. Frankel presented at The New York State Society of CPAs Annual Estate Planning Conference on May 26.
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.”
Carter Ledyard corporate partner Steven Paul McSloy recently spent a day teaching on a pro bono basis for the California Tribal College’s Certificate Program in Tribal Leadership and Governance ...
Carter Ledyard partner James Gadsden was quoted in the May 17 San Antonio Express News article “iHeartMedia Court Battle Is Being Closely Watched” reporting on an ongoing trial ...
This April, 90 high school teams from across the globe gathered at Kennedy Space Center Visitor Complex to compete for honors in the 10th Annual Conrad Spirit of Innovation Challenge Summit.
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.
Client advisory written by Jeffrey S. Boxer, John M. Griem, Jr. and Alexander G. Malyshev published on May 13, 2016
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 ...
Carter Ledyard was honored at the 25th City Bar Diversity Fellowship Anniversary Dinner for its dedication to the Fellowship and diversity.
On March 15, 2016, our client Whitecap Resources Inc. closed a $95 million underwritten private placement offering of its common shares in the U.S. and Canada.
The mock trial team led by Mr. Jonathan Young from William Cullen Bryan High School achieved unprecedented success by finishing in the top 16 out of over 100 schools participating in the annual New York State Bar Association…
View our 2015 Year in Review Ebook.
Matthew B. James, Anup Khatri, Edward J. Pudup, and Justin L. Peters, with the assistance of Stephen F. Lappert and Bryan J. Hall, assisted in the closing of one hundred and fifty-nine unit investment trusts in the first…
Carter Ledyard corporate counsel Faith Colish will receive the Fund Directions Lifetime Achievement Award at its annual awards ceremony on April 26, 2016.
Carter Ledyard and Steven J. Glusband, chair of firm’s corporate department, have been named to the Chambers Global 2016 – The World’s Leading Lawyers for Business rankings.
Carter Ledyard client Capital Stack LLC won a victory in the Appellate Division, First Department when the court upheld the dismissal of a petition to dissolve Daily Funder LLC, a limited liability company of which Capital…
The first essay discusses problematic valuations of single artist collections. The second essay examines legislation currently proposed to amend the New York Arts and Cultural Affairs Law.
Carter Ledyard client Vaad L’Hafotzas Sichos recently prevailed after a four day bench trial in Brooklyn federal court. The trademark case, Vaad L’Hafotzas Sichos v. Kehos Publication Society, et al, ...
Carter Ledyard Israel-based client, EZchip Semiconductor Ltd. (Nasdaq: EZCH; TASE:EZCH), a leader in high-performance processing solutions for carrier and data center networks, announced that EZchip shareholders…