Authored by Nick Ricciardi, 2026 Summer Associate, and Michael T. Clear, Partner
Why Household Employment Deserves a Formal Approach
Hiring a nanny, housekeeper, caregiver, driver, private nurse, chef, or other household worker can feel informal because the work happens in a private home. But in many cases, the family or individual doing the hiring is
Clarity is a central feature of good estate planning, and estate planners and clients alike take comfort in knowing that wishes are expressed clearly. When it comes to clearly identifying individuals – either as the planning clients or as the intended beneficiaries of an estate or trust – most estate plans assume that a person’s
Each year, thousands of taxpayers relocate for warmer weather, lower taxes or new opportunities. However, failure to properly change domicile can cost these taxpayers a hefty and unexpected tax bill. In a recent New York Tax Appeals Tribunal case, In the Matter of the Petition of John J. Hoff and Kathleen Ocorr-Hoff, the court
When it comes to estate and gift taxation, non-U.S. citizens face unique challenges based on their residence and domicile status. Understanding these concepts is crucial for effective estate planning and tax management.
Determining Domicile for Estate and Gift Tax Purposes
Estate and gift taxation of non-U.S. citizens is based on residence. For estate and gift