National Law Foundation

Estates, Gifts, Trusts & Tax Materials

Books,  Audio CDs,  DVDs, and FORMS

Get Acrobat Reader free here. 



Planning And Drafting For Married Couples In New York

  Length 2.1 Hours
Date 9/30/15

Table of Contents

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

FORMS: For fully-editable immediately downloadable forms in many practice areas, please go to

BOOKS FOR LAWYERS: THIS COURSE BOOK, and over 125 other useful books, are available for immediate download and use at our web site, (Please note that reading course books without listening to, or viewing, the course earns NO CLE/MCLE credits.) 


Click Package to Select and Place in Cart


Audio CDs and Course Book

DVDs and Course Book

Download the entire 62-Page Text Now!   $31
Clicking here will redirect you to our site to complete download purchase