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 corporate partner Steven Paul McSloy spoke on October 19 at Columbia Law School’s symposium “Environmental Justice: What’s Race Got To Do With It?”
Carter Ledyard corporate partner Steven Paul McSloy and corporate associate Guy Ben-Ami represented a syndicate of lending banks and a group of investment banks on issues of tribal law regarding the Mohegan Tribal Gaming…
Litigation counsel Matthew D. Dunn has been appointed to the Association of the Bar of the City of New York’s E-Discovery Working Group.
Client advisory written by Matthew B. James published on October 18, 2016
Carter Ledyard Tax-Exempt Organizations chair Pamela A. Mann was interviewed by Joel Rose on October 17 on NPR’s Morning Edition for its segment “There’s Really No Comparison Between The Trump And Clinton…
Carter Ledyard Tax-Exempt Organizations chair Pamela A. Mann was interviewed by Joel Rose on October 3 on NPR’s All Things Considered for its segment “New York Attorney General: Trump Charitable Foundation…
Carter Ledyard client Solar-Tectic LLC (ST) announced today that it has received the Frost & Sullivan Technology Innovation Award for 2016.
Matthew B. James, Anup Khatri, Edward J. Pudup, Justin L. Peters and Kortni M. Hadley, with the assistance of Stephen F. Lappert and Bryan J. Hall, assisted in closing one hundred and seventy-four unit investment trusts ...
Carter Ledyard corporate partner Steven Paul McSloy recently spent two days teaching on a pro bono basis for the California Tribal College’s third Certificate Program in Tribal Leadership and Governance ...
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 ...