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.
Article written by Rose Auslander and Leigh Ann Lindquist of Sughrue Mion, PLLC published in the May 15, 2015 issue of the INTA Bulletin
Client advisory written by Michael H. Bauscher with assistance from Alex D. Silagi published on May 18, 2015
As reported on the front page of today’s New York Times, on May 7, 2015, the U.S. Court of Appeals for the Second Circuit ruled that the National Security Agency’s dragnet collection of American citizens’…
Trusts and Estates senior counsel Richard B. Covey was selected to receive the inaugural Award of the American Bar Association Section of Real Property, Trust and Estate Law.
On April 27, 2015, Carter Ledyard assisted its client Long Island Power Authority (LIPA), by securing dismissal of an Article 78 challenge to the environmental review of a proposed natural gas-fired combined cycle generation…
The significance of the firm’s 2012 victory in a landmark art recovery case was discussed in the April 22 New York Law Journal article “Third-Party Miscellaneous Proceedings in Surrogate’s Court.”
The firm’s victory in the U.S. Court of Appeals for the Second Circuit, which redefined the reach of the U.S. Commodity Exchange Act (“CEA”), continues to garner attention within the legal profession.
Article written by Stephen L. Kass with assistance from Hugo Arenas and Alex D. Silagi published in the New York Law Journal on May 1, 2015.
Client advisory written by Guy P. Lander and Bruce A. Rich published on April 30, 2015
Carter Ledyard sponsored the New York City Bar Association’s Third Annual Not-for-Profit Institute: New York Nonprofit Law in the Age of the Revitalization Act on April 29.
Client advisory written by Victor J. Gallo, Christopher Rizzo and Christine A. Fazio published on April 29, 2015
New York Attorney General Eric T. Schneiderman today announced a $1.025 million settlement with the trustees and former trustees of the Victor E. Perley Fund, a private foundation established by Victor E. Perley to benefit…
Carter Ledyard Managing Partner Judith A. Lockhart was honored with the John Grahovac Award by the Meritas network of law firms at the network’s annual meeting in Denver last week.
Carter Ledyard received the International Financial Law Review’s 2015 European awards for Deal of the Year in the high yield category.
Chapter written by Ronald D. Spencer and Judith Wallace published in The Legal Guide for Museum Professionals.
Litigation partner Robert J.A. Zito will receive the Servant of Justice Award from the Episcopal Diocese of New York at the annual Law Day Choral Evensong at St. Paul’s Chapel (Broadway and Fulton Street) on May 28,…
Environmental and Land Use Practice Group Co-director Christopher Rizzo spoke on a panel of park funding experts at the City Parks Foundation’s annual conference at NYU Law School on April 11, 2015.
Our clients had a really good year.
Article written by Lawrence F. Carnevale published in the April 7, 2015 issue of Inside Counsel.
Tax-exempt organizations associate Anne K. Gerson presented at the Pfizer Strategic Legal Thinking Seminars for Nonprofit Executives on March 30.
Carter Ledyard & Milburn LLP has been named to Vault’s “Top 150 Under 150,” a new list recognizing exceptional mid-sized law firms.
Intellectual property partners Rose Auslander and John M. Griem, Jr. were quoted in Law360’s March 25, 2015 article “Attorneys React To Supreme Court’s TTAB Preclusion Ruling.”
Client Advisory written by John M. Griem, Jr. and Theodore Y. McDonough published March 24, 2015
Article written by Rose Auslander and Catherine Dennis Brooks of Miller Thomson LLP published in the March 1, 2015 issue of the INTA Bulletin.
The Winter 2015 issue of Spencer’s Art Law Journal
Carter Ledyard Client ST Bungalow LLC and Molinelli Architects have been awarded a patent for a breakthrough method of making a roof using fiberglass resin forms ...
Client advisory written by Lawrence F. Carnevale published on March 4, 2015
Article written by Christine A. Fazio and Ethan I. Strell with assistance from Alex Silagi was published in the February 26, 2015 issue of the New York Law Journal.
Article written by James Gadsden with assistance from Matthew B. James was published in the November 2014 issue of Clark’s Secured Transactions Monthly.
Litigation partner Gary D. Sesser was quoted in the February 20 Law360 article on last week’s antitrust ruling which invalidated the rule imposed American Express preventing merchants from suggesting that consumers use…
Article written by Michael Shapiro published in the Winter 2015 issue of Atticus
Carter Ledyard and intellectual property partner Rose Auslander are ranked in the World Trademark Review 1000’s The World’s Leading Trademark Professionals 2015.
Tax-Exempt Organizations partner Pamela A. Mann and associate Anne K. Gerson were on the faculty of the Advising Nonprofit Organizations 2015 Conference sponsored by the Practising Law Institute on January 26.
Client Advisory written by Guy P. Lander on February 3, 2015
Hugo E. Arenas, Jennifer M. Einersen, Alison Powers Herman, Matthew B. James, Anup Khatri, Katherine A. Mirett, and Andriy R. Pazuniak, with the assistance of Stephen F. Lappert and Bryan J. Hall, assisted in the closing of…
We are pleased to announce that Victor J. Gallo and Bryan J. Hall have been promoted to partner effective January 1, 2015.
Litigation partner G. Michael Bellinger has been selected by The National Black Lawyers: Top 100 for inclusion into its Top 100 Trial Lawyers.
We are pleased to announce that the firm’s Executive Committee has named Christopher Rizzo as a co-director of the Environmental and Land Use Practice Group.
Article written by Stephen L. Kass with assistance from Alex D. Silagi was published in the New York Law Journal on January 8, 2015
Chapter written by Michael I. Frankel and Karen T. Schiele published in The International Comparative Legal Guide to: Private Client 2015
Our former partner Robert S. Erskine died on Saturday, December 20.
Former NYPD police lieutenant, Jennara Cobb, who retained Michael Shapiro, co-chair of the Carter Ledyard white-collar defense practice, to represent her for sentencing and appeal following her October conviction for…
Trusts and estates associates Jennifer M. Einersen and Alison Powers Herman have been named to the Legal Services NYC 2014 Pro Bono Honor Roll for their work on the Bronx Wills Project ...
Carter Ledyard client Solar-Tectic LLC has been issued a patent for technology which facilitates growth of single crystal semiconductor films on inexpensive substrates, such as glass.
On October 8, 2014, CooperSurgical, Inc., the women’s healthcare unit of The Cooper Companies, Inc. (NYSE: COO), acquired EndoSee Corporation ...
Criminal defense partner (and former assistant special prosecutor) Michael Shapiro wrote a Letter to the Editor “Brown, Garner Cases Should Have Had Special Prosecutors” featured in the New York Law Journal on…
Client advisory written by James Gadsden published on December 3, 2014
Environmental counsel Christopher Rizzo was elected chairman of the board of the Friends of Van Cortlandt Park, a nonprofit organization dedicated to the improvement of Van Cortlandt Park in the Bronx, the third largest park…
On December 2, 2014, the Appellate Division, First Department, issued an opinion in favor of our clients, the Loreley Financing companies.
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 “2014 Irish Legal 100” published by the…
The Firm’s successful argument in Loginovskaya v. Batratchenko continues to provoke discussion. The case was the subject of The National Law Journal’s November 13 article “The Territorial Barrier to…
Client advisory written by Matthew D. Dunn and Michael H. Bauscher published on November 13, 2014
Client advisory written by Leonardo Trivigno published on November 6, 2014
Trusts & Estates department co-chair Michael I. Frankel spoke at the New York City Bar’s Living With the New NYS Estate, Gift & Trust Income Tax Provisions Conference ...
Article written by Christine A. Fazio and Ethan I. Strell with assistance from Adam B. Shamah published in the New York Law Journal on October 23, 2014
Christopher Rizzo, a Counsel in CL&M’s environmental and land-use practice, will speak at The NY League of Conservation Voters Education Fund on November 6, 2014...
On October 17, CL&M client Global SC Finance SRL completed a refinancing of two existing series of asset backed notes involving an extension of the maturity and increase in the aggregate face amount outstanding of $1.5…
Client advisory written by Faith Colish, Ethan L. Silver and Paulette Smith, Senior Legal Assistant published on October 15, 2014
Article written by Rose Auslander and Leigh Ann Lindquist of Sughrue Mion, PLLC published in the INTA Bulletin on October 15, 2014
Client advisory written by Guy P. Lander and David I. Karabell published October 15, 2014
Carter Ledyard welcomes corporate associate Mary E. Winchurch.
Thirty-five Carter Ledyard & Milburn LLP attorneys were selected for inclusion in the 2014 Super Lawyers® - New York Metro.
The California Air Resources Board and the Québec Ministry of Sustainable Development, Environment and the Fight against Climate Change today announced that their first joint cap-and-trade auction will take place…
Today, Carter Ledyard & Milburn LLP welcomed first year associates Matthew James, Anup Khatri, Adam B. Shamah and Alex D. Silagi.
Client Advisory written by Gary D. Sesser, Judith Wallace and Alexander G. Malyshev published on September 23, 2014
On August 12, 2014, G. Michael Bellinger represented Carter Ledyard client Steven Jordan, star of “Love & Hip Hop Atlanta,” VH-1’s top reality show, ...
On August 8, 2014, in the Southern District of New York, Judge Katherine P. Failla granted G. Michael Bellinger’s motion to dismiss the complaints against CL&M’s clients Deloitte Touche Tohmatsu Services, Inc. ...
A Carter Ledyard & Milburn alumnus is back in the news. Franklin Delano Roosevelt was a law clerk (associate) at Carter Ledyard from 1907 until 1911, when he was elected to the New York State Senate.
Article written by Stephen L. Kass published in the New York Law Journal on September 16, 2014
Carter Ledyard client Sunshine Oilsands Ltd. (HKEX: 2012, TSX: SUO) announced the closing of US$200 million of 10% senior secured notes issued at a price of US$938.01 per US$1,000 principal amount.
On September 4, 2014, in 22-page opinion, the Second Circuit affirmed the judgment of the United States District Court for the Southern District of New York (Oetken, J.) which dismissed plaintiff’s claims under the…
Article written by James Gadsden published in the commemorative 125th Anniversary issue of The Banking Law Journal
CL&M partners Gary D. Sesser, Michael Shapiro and Stephen L. Kass submitted an amicus brief on behalf of the New York City Bar Association.
Tax department chair Yoram Keinan participated in FIBA’s FATCA Update Panel on August 22 in Miami.
Intellectual Property partner Rose Auslander was listed in Who’s Who Legal Trademarks 2014 as one of the world’s leading practitioners in the field.
Best Lawyers, in collaboration with U.S. News & World Report, publishes annual referral guides of the “Best Law Firms” in the U.S. Ten Carter Ledyard attorneys received Tier 1 rankings in seven practice areas in…
The NYS Commission on Judicial Conduct, that has the authority to discipline all judges in New York including removing them from office, ...
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.
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
On May 8, 2014, the Appellate Division, First Department, issued two opinions in favor of our clients, the Loreley Financing companies.
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.