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 & Milburn LLP mourns the passing of Judge Miriam Goldman Cedarbaum, the widow of our deceased partner Bernard Cedarbaum.
Litigation partner Robert J.A. Zito will speak at the New York State Bar Association’s Securities Regulation Committee Meeting on February 17.
Carter Ledyard is pleased to announce that Christopher Rizzo has become a partner and Anne K. Gerson and Leonardo Trivigno have become counsel to the firm effective January 1, 2016.
Corporate partner Steven Paul McSloy was quoted in Law360’s article “Tribes’ Diversity Complicates U.S. Role In Economic Growth,” published on January 19, 2016.
Corporate partner Steven Paul McSloy will participate in the Albany Government Law Review’s Native American Law in the Modern Era program on March 10 at Albany Law School.
Article written by Stephen L. Kass published in the January 28, 2016 issue of the New York Law Journal
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…
Carter Ledyard congratulates two of its lawyers for their hard-fought victory in a case over the control of a Crown Heights synagogue, which case was litigated by the lawyers at their prior firm, with a long-awaited final…
Rose Auslander, a counsel in the firm’s Litigation and Intellectual Property Departments, and Carter Ledyard were listed in the World Trademark Review’s “definitive guide to trademark legal services”…
Carter Ledyard & Milburn LLP (www.clm.com) is pleased to announce that Ronald R. Jewell joined the firm as a partner in its Corporate Department effective January 1, 2016.
Hugo E. Arenas, Matthew B. James, Anup Khatri, Justin L. Peters, and Edward J. Pudup, under the supervision of Stephen F. Lappert and Bryan J. Hall, assisted in closing one hundred and fifty-four unit investment trusts in the…
Corporate partner Steven Paul McSloy recently spoke at the 17th Annual D.C. Indian Law Conference sponsored by the Federal Bar Association.
This December litigation associate Alexander G. Malyshev taught a course titled “U.S. Law Of Electronic Communications: Media, Telecommunications, Internet” to upper class students at the University of Wroclaw in…
Carter Ledyard continued its participation in the U.S. Marine Corp Reserve’s Toys for Tots campaign as part of the local community.
Corporate partner Steven Paul McSloy recently welcomed six Delegates of the Navajo Nation Tribal Council, including the Speaker of the Council, to his class on Native American Law at Columbia Law School, where McSloy is a…
Corporate partner Steven Paul McSloy represented the Shingle Springs Tribal Gaming Authority in its $190 million refinancing of its existing bank loan for its Red Hawk Casino located in Northern California.
On December 11, 2015, The United States Court of Appeals for the Federal Circuit summarily affirmed a decision of the Patent Trial and Appeal Board in favor of firm client Agilent Technologies, Inc.
Carter Ledyard corporate partner Steven Paul McSloy and associate Guy Ben-Ami led the effort, representing Keybanc Capital Markets in bringing the Navajo Nation’s investment-grade rated tax-exempt general obligation…
Article written by James Gadsden published in the December 2015 issue of American Bankruptcy Institute Journal
The National Law Journal named Carter Ledyard as one of the top 20 midsize law firms in the U.S. on its “2015 Midsize Hot List.”