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.
2016 Year in Review
On January 23, 2017, the Federal Circuit vacated a Texas district court ruling that two companies sued for patent infringement by a Carter Ledyard client did not infringe on a health supplement patent.
Client advisory written by Judith Wallace, Ronald D. Spencer, and Gary D. Sesser
Carter Ledyard has a Cybersecurity Practice Group to make it easier for clients to better understand today’s changing cybersecurity threats and receive advice on how to handle them.
Carter Ledyard client Woodlake Advisors LLC, a private equity sponsor, has, together with its equity co-investors, Aavin Equity Advisors, LLC and Diamond State Ventures, acquired control of SPI in a leveraged buyout.
On December 19, 2016, the White House announced that President Obama had granted clemency to an additional 231 federal inmates bringing his total to more than 1,000 during his terms in office.
During oral argument at the U.S. Supreme Court in Life Technologies Corp. v. Promega Corp., Justice Anthony M. Kennedy mentioned the amicus brief filed by Carter Ledyard client Agilent Technologies, Inc. by name, noting that…
Carter Ledyard is pleased to announce that Stephen M. Fields has joined the firm as a partner in its Corporate Department effective December 1, 2016.
Building on the strengths of our nationally recognized Trusts & Estates and Litigation Departments, Carter Ledyard is a leader in the field of fiduciary and trusts and estates litigation.
Client advisory written by Jeffrey S. Boxer published on November 28, 2016
Carter Ledyard & Milburn LLP is pleased to announce that Rachel B. Coan has joined the firm as a partner in its Corporate Department effective November 11, 2016. - See more at:…
U.S. News and Best Lawyers surveyed thousands of legal clients, attorneys, legal administrators, and marketing and recruiting officers to produce its rankings.
Article written by Christine A. Fazio and Ethan I. Strell with assistance from Brielle E. Kilmartin published in the New York Law Journal on October 26, 2016
Article written by Ronald D. Spencer published in The Art Newspaper on October 27, 2016
Partner James Gadsden, chair of Carter Ledyard’s Corporate Legal Opinions Committee, has accepted an invitation to join the TriBar Opinion Committee.