Resources
Factors Software
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.
Click here to go to the Factors 5.1 order form.
General inquiries about Factors should be addressed to factors51@clm.com.
Latest News
James Gadsden Spoke at the ABA’s Working Group on Legal Opinions
Partner James Gadsden participated in the Recent Developments panel presentation at the American Bar Association’s Working Group on Legal Opinions in New York ...
Partner James Gadsden participated in the Recent Developments panel presentation at the American Bar Association’s Working Group on Legal Opinions in New York ...
How to Manage a Company’s Social Media Presence
Article written by Jeffrey L. Loop and Alexander G. Malyshev published in the April 2013 issue of Intellectual Property & Technology Law Journal
Article written by Jeffrey L. Loop and Alexander G. Malyshev published in the April 2013 issue of Intellectual Property & Technology Law Journal
Judith Lockhart Completes Term as Chair of Meritas
Managing partner Judith A. Lockhart has completed her term as board chairman of Meritas, a global alliance of business law firms.
Managing partner Judith A. Lockhart has completed her term as board chairman of Meritas, a global alliance of business law firms.
Condemnation Law: Appellate Decision on Rezoning
Carter Ledyard, acting as Special Condemnation Counsel to The City of New York, won an important appellate decision in connection with claims for additional compensation filed by the former owners of 10 properties acquired…
Carter Ledyard, acting as Special Condemnation Counsel to The City of New York, won an important appellate decision in connection with claims for additional compensation filed by the former owners of 10 properties acquired…
Climate Change Maven: Stephen Kass
Environmental partner Stephen L. Kass has just completed teaching two courses on climate change this spring.
Environmental partner Stephen L. Kass has just completed teaching two courses on climate change this spring.
Scott Sisun Teaches Anti-Counterfeiting Curriculum to High School Students as Part of “Unreal” Campaign Student Outreach
Scott M. Sisun, an associate in our intellectual property group, recently presented a two-day anti-counterfeiting course to high school students at Essex Street Academy ...
Scott M. Sisun, an associate in our intellectual property group, recently presented a two-day anti-counterfeiting course to high school students at Essex Street Academy ...
CL&M Mourns the Passing of its Client Kathryn Wasserman Davis
Our client Kathryn Wasserman Davis, 106, died on April 23.
Our client Kathryn Wasserman Davis, 106, died on April 23.
Mary Joan Hoene Speaks at PLI Program on Mutual Funds and RICs
On April 24, corporate counsel Mary Joan Hoene participated in the Practising Law Institute’s “Basics of Mutual Funds and Other Registered Investment Companies 2013” seminar in New York City.
On April 24, corporate counsel Mary Joan Hoene participated in the Practising Law Institute’s “Basics of Mutual Funds and Other Registered Investment Companies 2013” seminar in New York City.
Judith Wallace and Alexander Malyshev Interviewed by Opalesque
Litigation counsel Judith Wallace and associate Alexander G. Malyshev were interviewed by UK-based hedge fund news site Opalesque regarding CL&M’s victory ...
Litigation counsel Judith Wallace and associate Alexander G. Malyshev were interviewed by UK-based hedge fund news site Opalesque regarding CL&M’s victory ...
Bhavna Agnihotri Presents at ABA Women Rainmakers Spring Workshop
On April 23, CL&M hosted the American Bar Association Women Rainmakers Spring Workshop.
On April 23, CL&M hosted the American Bar Association Women Rainmakers Spring Workshop.
Faith Colish Presents at ABA Business Law Section Conference
At the the American Bar Association Business Law Section’s annual conference April 5-6, counsel Faith Colish presented “Complex Entity Structures Simplified” and ...
At the the American Bar Association Business Law Section’s annual conference April 5-6, counsel Faith Colish presented “Complex Entity Structures Simplified” and ...
Pamela Mann Speaks at “1st Annual Institute on Not-for-Profit Law”
Carter Ledyard sponsored the “1st Annual Institute on Not-for-Profit Law” seminar hosted by the New York City Bar Association on April 18.
Carter Ledyard sponsored the “1st Annual Institute on Not-for-Profit Law” seminar hosted by the New York City Bar Association on April 18.
Carter Ledyard Sponsors Irish International Business Network Event
Carter Ledyard sponsored the Irish International Business Network event hosted at the private residence of Irish Consul General Noel Kilkenny on April 17.
Carter Ledyard sponsored the Irish International Business Network event hosted at the private residence of Irish Consul General Noel Kilkenny on April 17.
Christopher Rizzo Recognized By NYLJ as Rising Star
Litigation counsel Christopher Rizzo was selected for inclusion in the New York Law Journal’s “2013 Rising Stars” list on April 22, 2013.
Litigation counsel Christopher Rizzo was selected for inclusion in the New York Law Journal’s “2013 Rising Stars” list on April 22, 2013.
Stephen Plotnick Quoted by Law360 Regarding FHFA Proceeding with Its Suit Against UBS
Litigation partner Stephen M. Plotnick was quoted in the April 5 Law360 article “FHFA's $6B MBS Suit Against UBS Can Go On, 2nd Circ. Says.”
Litigation partner Stephen M. Plotnick was quoted in the April 5 Law360 article “FHFA's $6B MBS Suit Against UBS Can Go On, 2nd Circ. Says.”
The Physician Payment Sunshine Act: A Dawning of New Reporting Requirements for Drug and Medical Device Manufacturers
Client Advisory written by Michael H. Bauscher published on April 18, 2013
Client Advisory written by Michael H. Bauscher published on April 18, 2013
David Fernández Spoke at Fundamentals of Municipal Bond Law Seminar
Corporate partner David J. Fernández spoke at the National Association of Bond Lawyers’ Fundamentals of Municipal Bond Law Seminar April 17-19 in Chicago, Illinois.
Corporate partner David J. Fernández spoke at the National Association of Bond Lawyers’ Fundamentals of Municipal Bond Law Seminar April 17-19 in Chicago, Illinois.
Enforcing ‘Bad Boy’ Guarantees in Nonrecourse Financings
Article written by James Gadsden published in the New York Law Journal on March 11, 2013
Article written by James Gadsden published in the New York Law Journal on March 11, 2013
Supreme Court Reviews Re-Sale in the U.S. of Lawfully-Manufactured Works Purchased Abroad
Client advisory written by Scott M. Sisun published on April 16, 2013.
Client advisory written by Scott M. Sisun published on April 16, 2013.
Avinash V. Ganatra Joins CL&M as a Partner
Carter Ledyard (www.clm.com) is pleased to announce that Avinash V. Ganatra has joined the firm as partner in its Corporate Department effective April 15, 2013.
Carter Ledyard (www.clm.com) is pleased to announce that Avinash V. Ganatra has joined the firm as partner in its Corporate Department effective April 15, 2013.
Carter Ledyard Named to The National Law Journal's “Midsize Hot List”
The National Law Journal named CL&M as one of the top 20 midsize law firms in the U.S., in the Journal's “2013 Midsize Hot List.”
The National Law Journal named CL&M as one of the top 20 midsize law firms in the U.S., in the Journal's “2013 Midsize Hot List.”
New York Judges Limit Commodity Exchange Act Claims to Domestic Transactions
Client Advisory written by Judith M. Wallace, Alexander G. Malyshev and Gary D. Sesser published on April 5, 2013
Client Advisory written by Judith M. Wallace, Alexander G. Malyshev and Gary D. Sesser published on April 5, 2013
2012 Year in Review
View CL&M's 2012 Year in Review.
View CL&M's 2012 Year in Review.
Impacts of Post-Sandy Flood Zone Changes on Regional Development
Client Advisory written by Christine A. Fazio, Christopher Rizzo and Judith Wallace published on March 27, 2013
Client Advisory written by Christine A. Fazio, Christopher Rizzo and Judith Wallace published on March 27, 2013
Indenture “No-Action” Clauses Bar Independent Claims by Securityholders
Article written by James Gadsden published in the March 1, 2013 issue of The Banking Law Journal
Article written by James Gadsden published in the March 1, 2013 issue of The Banking Law Journal
Make-Whole Premiums and OID in Bankruptcy
Client Advisory written by John J. Hanley, Aaron R. Cahn, Bryan J. Hall and Robert A. McTamaney published on March 21, 2013
Client Advisory written by John J. Hanley, Aaron R. Cahn, Bryan J. Hall and Robert A. McTamaney published on March 21, 2013
CL&M Obtains Dismissal of Federal Commodities Claims In Case of First Impression Under Morrison
CL&M counsel Judith Wallace and associate Alexander G. Malyshev, supervised by partner Gary D. Sesser ...
CL&M counsel Judith Wallace and associate Alexander G. Malyshev, supervised by partner Gary D. Sesser ...
Frank Ciaccio Wins before the Sixth Circuit Court of Appeals
Litigation partner Franklin Ciaccio convinced a panel of the United States Court of Appeals for the Sixth Circuit to reverse a decision of the District Court for the Northern District of Ohio that sought to enforce a…
Litigation partner Franklin Ciaccio convinced a panel of the United States Court of Appeals for the Sixth Circuit to reverse a decision of the District Court for the Northern District of Ohio that sought to enforce a…
