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Planning And Drafting For Married Couples In New York
Planning And Drafting For Married Couples In New York


Flash Drive Containing .mp3 Audio File and .pdf Course Book File

In this September 30, 2015, 2.1-hour (125 minute) presentation, Ira Mark Bloom, Esquire gives a practical explanation of how to plan and draft for married couples of modest wealth who reside in New York State. This program is especially helpful because it incorporates recent relevant state and federal legislation including the New York Marriage Equality Act, taxation sections of the 2014 New York Budget Bill, IRC Section 1014(f), and portability.

Mr. Bloom is a nationally-recognized expert on estates, gifts, and trusts, including estate planning. He is the Justice David Josiah Brewer Distinguished Professor of Law at Albany Law School, where he received the 2015 Faculty Award for Excellence in Scholarshi

Major topics are:
New York Non-Tax Rules and Considerations
- exempt property: EPTL 5-3.1
- New York's elective share system: EPTL 5-1.1-A
- discretionary distributions: EPTL 10-10.1
- testamentary trusts v. revocable trusts
Basic Tax Rules
- federal estate tax system
- portability: very important
- basis intersection: IRC sec. 1014 and 1014(f)
- New York estate tax system for New York residents: very important
The Federal Estate Tax Marital Deduction
- marital deduction requirements
- major form options
- amount of deduction
- types of marital and non-marital dispositions


TABLE OF CONTENTS AND SAMPLE PAGES: Our sister site,, offers this course book for purchase (without audio or CLE credit). There, you can see the complete Table of Contents and some Sample Pages. Click here to see these: Planning And Drafting For Married Couples In New York (62-Page Book). Use your back button to return here to earn CLE credit.

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BOOKS FOR LAWYERS: Over 100 useful books on important legal issues facing attorneys are now available for immediate download at (Reading books without also listening to or viewing a recorded seminar earns NO CLE credits.)

Price: $99.00

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