Jerome J. Caulfield

Jerome J. Caulfield


Publications Available on this website

Additional Publications

  • “Extending Time for Payments on Business Interests,” New York Law Journal, October 6, 2003
  • "Annual Exclusion Amount Increased to $11,000/New York Changes its Principal and Income Act," Client Advisory, January 14, 2002
  • "Tax-Advantaged College Savings," Client Advisory, November 28, 2001
  • "New York Division of Tax Appeals Sides with Taxpayer in Dispute Concerning Use of Delaware Holding Company for Intangibles," Client Advisory, July 9, 2001
  •  "Corporate Tax Shelters on Appeal--Big Taxpayer Win in Eighth Circuit; Mixed Results in Eleventh," Client Advisory, July 5, 2001
  • "The Economic Growth and Tax Relief Reconciliation Act of 2001," Client Advisory, June 7, 2001
  • "The Quest for the Zeroed-Out GRAT: Walton Says It Can Be Done," Estate Planning, June 2001
  • “New Law Affects Tax Treatment of Foreign Trusts,” New York Law Journal, September 9, 1996
  • “The Mathematics of Partial Interests in Property,” Probate and Property, November/December 1992
  • Author Factors actuarial calculation software
  • Editor and Frequent Contributor, Practical Drafting®


  • B.S.F.S., 1971 Georgetown University
  • J.D., 1974 American University - The Washington College of Law
  • LL.M., 1977 New York University School of Law (in Taxation)

© Copyright 2020 Carter Ledyard & Milburn LLP