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Practical Drafting

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Led by Carter Ledyard’s Richard Covey and Jerome Caulfield, the Practical Drafting series of analysis and insights has garnered the respect of peers, competitors and clients throughout the industry and continues to add value to those practicing in this sensitive area across legal, business, finance, tax and accounting. Below is an archive of our most recent publications. The year ahead brings challenges and plenty of opportunities and Practical Drafting will be here to bring our friends the most salient information and help them break down the implications of changes.

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Issue:Title:
2023-1Marital Deduction and Credit Shelter Dispositions; Use of Five Percent Power of Withdrawal in Surviving Spouse
2022-14Change in Trust and Will Provisions on Powers of Withdrawal
2022-13Anti-Abuse Exception to the Anti-Clawback Regulations (T.D. 9884)
2022-12Rev. Proc. 2022-38 and Inflation Adjustments for 2023
2022-11Proposed Regulations as to IRC Sec. 2053 Estate Tax Deductions
2022-10Gift Tax Returns
2022-9Sorensen Settlement
2022-8Wandry Revisited
2022-7Proposed Regulations on SECURE Act Changes in Required Minimum Distributions
2022-6Baty Case Victory for Petitioner
2022-5Treasury Department Fiscal 2023 Green Book Revenue Proposals
2022-4Update on Issue 2022-2 Regarding GRATs
2022-3Intergenerational Split-Dollar Life Insurance
2022-2GRATs
2022-1Transfer Taxes Remain Unchanged

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Contacts

  • Jerome J. Caulfield

    D/212 238-8809
    caulfield@clm.com
  • Richard B. Covey

    D/212-732-3200
    covey@clm.com
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