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 Tax-Exempt Organizations chair Pamela A. Mann was quoted in the September 29 The Washington Post article “Trump Foundation Lacks the Certification Required for Charities That Solicit Money.”
Litigation associate Melissa J. Erwin has been appointed to the Association of the Bar of the City of New York’s Criminal Law Committee.
Forty-three Carter Ledyard & Milburn LLP attorneys were selected for inclusion in the 2016 Super Lawyers® - New York Metro.
Intellectual Property partner John M. Griem, Jr. participated in the 4th Annual Paragraph IV Disputes Master Symposium in Chicago September 19-20, 2016.
Tax-Exempt Organizations partner Pamela A. Mann was quoted in the September 23 Talking Points Memo article “Why Trump's Shady Foundation Practices Are A Major No-No In The Charity World.”
Carter Ledyard successfully moved to dismiss an action against its client, Gila Regional Medical Center (“GRMC”), by Chinonyerem Osuagwu, M.D., who asserted federal law claims under 26 U.S.C. § 7434 ...
Carter Ledyard is proud of its long history and values the contributions of its former attorneys.
Carter Ledyard & Milburn LLP welcomes first year associates ...
Litigation partner G. Michael Bellinger, a former prosecutor, will be an associate justice at the Appellate Defender Office’s 23rd Annual “First Monday in October” fundraiser on October 5 at NYU Law School.
Client advisory written by Christopher Rizzo published on September 15, 2016
Article written by Stephen L. Kass published in the New York Law Journal on September 14, 2016
Client advisory written by Jeffrey S. Boxer, John M. Griem, Jr., Alexander G. Malyshev and Julie A. Weisman published on August 25, 2016
Twelve Carter Ledyard attorneys received Tier 1 rankings in 12 practice areas in The Best Lawyers in America® 2017.
Carter Ledyard’s Women’s Affinity Group hosted a clothing and accessories drive for Bottomless Closet® from July 5 through July 28.
Our clients Keybanc Capital Markets and Keybank N.A. recently led a syndicate of other lenders in a $115 million Senior Secured Credit Facility for the Navajo Transitional Energy Company, operator of the Navajo coal mine on…