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.
Client advisory written by Matthew D. Dunn and Alexander G. Malyshev published on November 17, 2015
Client advisory written by Ethan L. Silver with assistance from Anup Khatri and Justin L. Peters published on November 13, 2015
On November 5, 2015, the Appellate Division, First Department, issued an opinion in favor of our clients, the Loreley Financing companies.
Counsel Judith Wallace presented at the November 5 Center for Art Law event at Doyle New York on the topic of “New York Arts and Cultural Affairs Law & Visual Art Objects Produced in Multiples.”
Trusts and estates co-chair Michael I. Frankel presented at the City Bar program New York Tax Law Changes Affecting Estate Planning and Trusts on November 5.
Client advisory written by Matthew D. Dunn with assistance from Kortni M. Hadley published on October 29, 2015
Client advisory written by Judith Wallace, Christopher Rizzo, Karen E. Meara and Victor J. Gallo published on October 27, 2015
Client advisory written by Matthew D. Dunn and Theodore Y. McDonough published on October 23, 2015.
At the September 17 Association of Corporate Counsel – Greater New York Chapter’s Half-Day Corporate Governance Seminar, corporate counsel Mary Joan Hoene led an afternoon panel “Mutual Governance -…
Client advisory written by Alexander G. Malyshev published on October 22, 2015.
Article written by Christine A. Fazio and Ethan I. Strell with assistance from Kortni M. Hadley was published in the October 22, 2015 issue of the New York Law Journal.
Article written by Mitchell C. Shapiro with assistance from summer associate Dylan L. Ruffi was published in the October 19, 2015 issue of the New York Law Journal.
Article written by Mitchell C. Shapiro published in the September 8, 2015 issue of the New York Law Journal.
Carter Ledyard Israel-based client, EZchip Semiconductor Ltd. (Nasdaq: EZCH; TASE:EZCH), a leader in high-performance processing solutions for carrier and data center networks, has entered into a definitive merger agreement…
Thirty-seven Carter Ledyard & Milburn LLP attorneys were selected for inclusion in the 2015 Super Lawyers® - New York Metro. Super Lawyers® are chosen based on those who receive the highest points from their peers…
Today, Carter Ledyard & Milburn LLP welcomes first year associates Kortni M. Hadley, Justin L. Peters, Edward Pudup and Josephine J. Yoon.
Carter Ledyard & Milburn LLP is pleased to announce that Jeffrey S. Boxer and Gary D. Sesser will act as co-chairs of its Litigation Department effective September 17, 2015.
Environmental Practice Group Co-Director Christopher Rizzo was quoted in Law 360’s September 22 article “4 Issues To Watch In NYC’s Landmarks Law Debate.”
Litigation counsel Donald J. Kennedy was quoted in the article “The Adriatic Collapse: Have We Learned the Lessons?” published in the September 21, 2015 issue of Tradewinds.
Trusts and Estates partner Theodore R. Wagner was mentioned in Broadwayworld.com’s September 17 article “The New 42nd Street to Mark 25th Anniversary Tomorrow.”
Article written by Stephen L. Kass published in the September 18, 2015 issue of the New York Law Journal.
Article written by Mitchell C. Shapiro published in the September 17, 2015 issue of Inside Counsel.
On September 8, 2015, Carter Ledyard librarians Jeanine McPartlin and Emily Moog partnered with the Law Library Association of Greater New York (LLAGNY) and colleague Nathan Rosen, J.D. to present a one credit CLE on Trust &…
Corporate partner Steven Paul McSloy was quoted in the article “The Anti-Redskin” published in the October 2015 issue of The Atlantic.
On September 8, 2015, the New York Supreme Court , Westchester County, ruled in favor of Carter Ledyard client, the California Franchise Tax Board (“FTB”), denying a petition and motion for contempt and for…
Article written by Mitchell C. Shapiro with assistance from summer associate Dylan L. Ruffi published in the New York Law Journal on August 20, 2015
Ten Carter Ledyard attorneys received Tier 1 rankings in 11 practice areas in The Best Lawyers in America® 2016.
In an article entitled “Agilent Backs Request for High Court to take $52M IP Battle,” Law360 reported that Carter Ledyard client Agilent Technologies filed an Amicus brief in support of U.S. Supreme Court review…
Carter Ledyard extended offers to all three of its summer associates, Brielle E. Kilmartin, Elaine Nguyen and Dylan L. Ruffi, to return as associates in the Fall of 2016 ...
On August 5, Carter Ledyard client RADA Electronic Industries (NASDAQ: RADA) announced the closing of a previously announced underwritten public offering of ordinary shares.
Following the disclosure by UBS and other Swiss banks of previously secret account information in and after 2010 for thousands of U.S. citizens who had used the accounts to evade U.S. income taxes ...
The Spring/Summer 2015 issue - Vol. 5, No. 3
On Thursday, July 3, 2015, the firm procured a temporary restraining order on behalf of its clients against former account executives who had set up a competing company and had been soliciting sales representatives and…
Carter Ledyard corporate partner Steven Paul McSloy recently spent two days on a pro bono basis teaching Federal Indian Law for the California Tribal College’s first education program, which issued certificates to 47…
On Tuesday, July 21, 2015, the Appellate Division, First Department ruled in favor of the firm’s clients in an appeal of a trial court decision denying their summary judgment motion.
Carter Ledyard & Milburn LLP is pleased to announce that Steven Paul McSloy has joined the firm as a partner in its Corporate Department effective July 13, 2015.
Article written by Michael H. Bauscher with assistance from Alex D. Silagi published in the June 15, 2015 issue of Pharmaceutical Compliance Monitor.
On June 10, 2015, the U.S. Court of Appeals for the Federal Circuit ruled in favor of firm client Kaneka Corporation in its appeal of a summary judgment decision by the U.S. District Court for the Central District of…
Intellectual property partner Rose Auslander moderated a panel at the June 8 Annual Meeting of The Copyright Society of the USA, and was Co-Chair of the Planning Committee for the event.
The NYC Department of City Planning has asked Carter Ledyard Environmental Practice Group Co-Director Christopher Rizzo to join its working group on changes to the City’s “special natural area district”…
The Nonprofit Organizations Committee of the ABA’s Section of Business Law has selected Carter Ledyard attorney Anne K. Gerson as the 2015 Outstanding Young Attorney in its annual Outstanding Nonprofit Lawyer Awards.
Carter Ledyard is pleased to announce that Mitchell C. Shapiro has joined the firm as a partner in its Litigation Department effective June 1, 2015.
Trusts & Estates Department Co-Chair Michael I. Frankel spoke at the New York State Society of CPAs’ The Northeast’s Premier Estate Planning Conference on May 21.
Carter Ledyard has obtained a victory in litigation against the New York State Parole Board: a State Supreme Court judge held that the Parole Board violated a previous court order when it denied parole to an inmate, our…
In a significant victory for the City of New York, represented by Carter Ledyard, the Appellate Division, Second Department affirmed the grant of partial summary judgment dismissing approximately $600,000 of a $1.1 million…
Corporate partner Guy P. Lander was quoted in the May 27 International Financial Law Review article “New Reg A Will Pre-empt IPO Onramp.”
Carter Ledyard client 48 Wall, LLC obtained a $70 million mortgage from MetLife Real Estate Investors, secured by the property at 48 Wall Street.
On May 26, Carter Ledyard welcomed its 2015 summer associates: Brielle E. Kilmartin, Edgar Mendoza, Elaine Nguyen and Dylan L. Ruffi.
The National Law Journal named Carter Ledyard as one of the top 20 midsize law firms in the U.S. on its “2015 Midsize Hot List.”
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