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.
Carter Ledyard extended offers to all four of its summer associates, Kortni M. Hadley, Justin L. Peters, Edward Pudup and Josephine J. Yoon, to return as associates in the Fall of 2015 ...
Environmental and Land Use Practice Group co-director Stephen L. Kass has been elected to the American College of Environmental Lawyers.
Hugo E. Arenas, Jennifer M. Einersen, Bryan J. Hall, Katherine A. Mirett and Andriy R. Pazuniak, with the assistance of Stephen F. Lappert, assisted in the closing of one hundred and eighty two unit investment trusts ...
The 10th Circuit Court’s decision in Brokers’ Choice of Am. v. NBC Universal places our clients’ libel case back on the docket with clear guidance about how to proceed in accordance with its rulings.
Carter Ledyard & Milburn LLP secured the dismissal of several compulsory accounting proceedings against its client, The Bank of New York Mellon, reaffirming the validity of releases and informal accountings in settling trusts…
Intellectual property partner John M. Griem, Jr. was featured on the Hofstra Law Intellectual Property Program’s Facebook page on June 1.
Litigation partner Stephen M. Plotnick was quoted in the June 4 The Wall Street Journal article “Insider-Trading Probe Could Snarl a Deal for Icahn.”
Intellectual property partner John M. Griem, Jr. was quoted in the June 3 Law360 article “Lawyers Weigh In On High Court's Patent Indefiniteness Ruling.”
Carter Ledyard & Milburn LLP is pleased to announce that the firm’s Executive Committee has named Yoram Keinan as chair of its Tax Department effective May 1, 2014.
On May 27, CL&M welcomed the arrival of its 2014 summer associates: Deangeor Chin, Kortni M. Hadley, Justin L. Peters, Edward Pudup and Josephine J. Yoon.
CL&M partner Christine A. Fazio, counsels Judith Wallace and Victor J. Gallo and associate Andriy R. Pazuniak obtained a finding of liability against Sunoco, Inc. ...
Chambers & Partners has named four practice areas and five attorneys to its Chambers USA 2014 – The World’s Leading Lawyers for Business rankings.
Trusts & Estates department co-chair Michael I. Frankel spoke at the New York State Society of Certified Public Accountants’ Estate Planning Conference on May 22, 2014.
Partner James Gadsden, past Chair of the Committee on Trust Indentures and Indenture Trustees of the American Bar Associations Section of Business Law, contributed the “Corporate Trust Opinions” chapter ...
Client Advisory written by John M. Griem, Jr. and Theodore Y. McDonough published on May 14, 2014
Article written by Gary D. Sesser and Judith Wallace published in the March 2014 issue of Trusts & Estates
Article written by Stephen L. Kass published May 2, 2014 in the New York Law Journal
Article written by Rose Auslander, Hugo E. Arenas and Iván G. Marrero of Pietrantoni Méndez & Alvarez LLC published May 1, 2014 in the INTA Bulletin
On May 8, 2014, the Appellate Division, First Department, issued two opinions in favor of our clients, the Loreley Financing companies.
Client Conrad Foundation awarded $47,500 in prizes to four student teams of STEM (science, technology, engineering and math) entrepreneurs at the 2014 Innovation Summit.
Corporate counsel Faith Colish spoke at the ABA State Regulation of Securities Spring Meeting on April 12 in Los Angeles about ...
In addition to assisting clients, our Trade Secrets and Restrictive Covenants Group has been busy with professional activities. At the May 7, 2014 Association of Corporate Counsel – Greater New York Chapter’s…
Trusts and Estates associates Alison Powers Herman and Jennifer M. Einersen and Erik Schryver, an attorney from Legal Services NYC-Bronx, conducted a Wills Workshop ...
Art law counsel Ronald D. Spencer was quoted in the ARTnews’ March 2014 article “A Law to Shield Experts.”
On March 25, corporate counsel Faith Colish participated in a webinar with senior SEC staff members David Blass and Darren Vieira discussing the M&A Broker No-Action Letter ...
Carter Ledyard is sponsoring the New York City Bar Association’s “2nd Annual Institute on Not-for-Profit Law” seminar scheduled for April 24.
On April 25, tax partner Yoram Keinan will participate in the Tax Analysts’ “Marking Derivatives to Market for Tax Purposes” seminar in Washington, DC.
The firm recently assisted client CenterLight Health System, Inc., a healthcare provider with operations in all five boroughs of New York City, in Westchester County and on Long Island, in the lease of 10,000 square feet for…
Internal Investigations and White-Collar Defense co-chair Michael Shapiro was quoted in the March 26 NPR story “Jury Convicts 5 Ex-Madoff Employees Of Securities Fraud.”
Hugo E. Arenas, Jennifer M. Einersen, Bryan J. Hall, Alison Powers Herman, Jayun Koo, Katherine A. Mirett and Andriy R. Pazuniak, with the assistance of Stephen F. Lappert and Howard J. Barnet, Jr., assisted in the closing…
Corporate partner Guy P. Lander was a panelist at the NYSBA/Ontario Bar Association’s Ontario-New York Legal Summit on March 28.
Intellectual property partner Rose Auslander was featured on the Thomson Reuters Legal Solutions Blog’s “Expert Q&A on Protecting Designs in a 3D Printing World” entry on March 25, 2014.
Carter Ledyard & Milburn LLP (www.clm.com) is pleased to announce that G. Michael Bellinger has joined the firm as a partner in its Litigation Department effective April 1, 2014.
Carter Ledyard assisted client B Communications Ltd. in connection with an innovative $800 million high yield Rule 144A/ Regulation S note offering.
CL&M client Internet Gold-Golden Lines Ltd. (NASDAQ and TASE: IGLD) announced the results of the public tender held on March 3, 2014 for its offering in Israel pursuant to a prospectus dated February 24, 2014 of Series D…
Carter Ledyard client Magic Software Enterprises Ltd. (NASDAQ and TASE: MGIC), a global provider of mobile and cloud-enabled application development and business integration platforms, announced that it has priced an…
Carter Ledyard and Steven J. Glusband, chair of CL&M’s corporate department, have been named to the Chambers Global 2014-15 – The World’s Leading Lawyers for Business rankings.
CL&M is continuing its work with Her Justice (formerly inMotion), a nonprofit organization providing free legal services to women in need.
On March 13, corporate counsel Mary Joan Hoene was elected as a new independent director of the board of ASA Gold and Precious Metals Limited.
2013 Year in Review
Article written by Rose Auslander published by Practical Law March 2014
Carter Ledyard & Milburn LLP (www.clm.com) is pleased to announce that Yoram Keinan has joined the firm as a partner in its Tax Department effective March 3, 2014.
New York Law Journal written by Christine A. Fazio and Ethan I. Strell published on February 27, 2014
Client Advisory written by Faith Colish and Ethan Silver published on February 4, 2014
Rose Auslander, a partner in our intellectual property department, was ranked by World Trademark Review as a leading trademark practitioner in their “WTR 1000 2014 – The World’s Leading Trademark…
Written by Ronald D. Spencer and Judith Wallace
Client Advisory written by Pamela A. Mann and Iliza F. Bershad published on January 17, 2014
Chapter written by Michael I. Frankel and Howard J. Barnet, Jr. published in The International Comparative Legal Guide to: Private Client 2014 on December 23, 2013
Article by Ethan L. Silver and Jayun Koo published in The Review of Securities & Commodities Regulation on November 6, 2013