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.
Client advisory written by Christopher Rizzo and Paul J. Proulx published on August 7, 2017
Co-chair of Carter Ledyard's white collar practice, MIchael Shapiro, who was a TV commentator during the course of the O.J. Simpson California murder trial, ...
Co-chair of Carter Ledyard's white collar practice, Michael Shapiro, has been quoted by ABC News, the Chicago Tribune and the ABA Journal about O.J. Simpson’s impending Nevada parole hearing.
Co-chair of Carter Ledyard's White Collar Practice, Michael Shapiro, who was a TV commentator during the entirety of the O.J. Simpson murder trial, will be interviewed today and tomorrow about Simpson’s Nevada parole…
Litigation partner Robert J.A. Zito was quoted in the July 19, 2017 New York Times article “In Juries, Lawyers Now Favor the Uninformed.”
Client advisory written by Stephen M. Fields published on June 23, 2017
Client advisory written by Guy P. Lander published on June 22, 2017
Client advisory written by Pamela A. Mann, Anne K. Gerson and Jeremy S. Steckel
Litigation Co-Chair Gary D. Sesser was cited in a May 17, 2017 article in Global Competition Review on the Federal Maritime Commission’s antitrust enforcement role in the shipping industry.
Chambers & Partners has named two practice areas and three attorneys to its Chambers USA 2017 – The World’s Leading Lawyers for Business rankings.
Trusts and estates co-chair Michael I. Frankel presented at The New York State Society of CPAs Annual Estate Planning Conference on May 25.
Carter Ledyard corporate counsel Valentino Vasi was interviewed by Jill Gregorie for the May 30 Ignites article “State Regulator Hits Industry With New Cyber Standards.”
On May 10th, Whole Foods announced that Gabrielle Sulzberger has been appointed the new Chair of the Whole Foods Market Board of Directors.
Carter Ledyard & Milburn LLP is pleased to announce that Pang Zhang-Whitaker has joined the firm as a partner in the Corporate Department.
Carter Ledyard & Milburn LLP is pleased to announce that John J. Driscoll has joined the firm as counsel in the Corporate Department.