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 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.