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 email@example.com.
Ted McDonough and Alex Malyshev consider the tension between Federal prohibition of cannabis and enforcement of intellectual property rights, and possible protections at the state level
Our 2018 Year in Review highlights the cutting-edge work of our clients and the ways we helped them succeed.
Guy Ben-Ami details the SEC’s “Disclosure Effectiveness Initiative" and outlines the SEC’s recent adoption of several amendments applicable to foreign private issuers.
The NY Supreme Court dismissed all claims against Carter Ledyard clients Fox Capital Group Inc., and Commonwealth Merchant Advance Inc.
Robert Grew passed away on April 29, 2019 at the age of 88. Bob joined the firm as an associate in 1957, was elected partner in 1968, practiced corporate and real estate law, and was for a time managing partner of the firm.
The women lawyers of Carter Ledyard hosted a lively evening at the Center for Book Arts featuring filmmaker and visual artist Zeva Oelbaum and author, photographer, and collector Dr. Alice Kandell.
As the the cannabis industry continues to grow, investment interest is unmistakable. Alex Malyshev identifies precautionary signs that may help investors' awareness of Risk Factors in various disclosure documents.
Leonardo Trivigno and Dylan Ruffi outline the history of Franchise Tax Board of California v. Hyatt, the decades-long dispute, in the New York Law Journal.
Karen's article identifies portability as a useful estate planning tool, but suggests it is no substitute for thoughtful estate planning.
The firm is a proud partner of the Food Bank for New York City’s 2019 Justice Served Campaign.
PCG closed a multi-million dollar capital investment in Independent Financial Partners (IFP), facilitating IFP’s launch of a new online platform.
Carter Ledyard assisted Mr. Yongquan Bi, a client, change the control of NF Energy Saving Corporation (NASDAQ: NFEC) by reconstructing the composition of its Board of Directors.
Client Advisory: Jeff Boxer and Alex Malyshev discuss the Supreme Court's recent unanimous decision in Henry Schein, Inc. v. Archer & White Sales, Inc., and what it means for arbitration.
Alison Powers Herman was promoted from Counsel to Partner, and Mary Winchurch Brown from Associate to Counsel.
Judge Alison J. Nathan adopted a report that determined that the iconic artwork, "The Mechanism of Meaning" by Shusaku Arakawa, and associated intellectual property rights, must be litigated in the New York Surrogate’s…