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Articles by Mark Haranzo
Pied-à-Terre Tax Confusion Continues: Staying the Course While Appeal of Recent Order Is Pending
New York Court of Claims Judge Wayne Ozzi recently ordered that New York City's administration of the Pied-à-Terre (PAT) tax "surcharge" be substantially revised going forward and that previously sent notices regarding non-primary residence property surcharges are to be canceled.
Pied-à-Terre Tax Confusion Continues: Staying The Course While Appeal Of Recent Order Is Pending
New York Court of Claims Judge Wayne Ozzi recently ordered that New York City's administration of the Pied-à-Terre (PAT) tax "surcharge" be substantially revised going forward and that previously sent notices regarding non-primary residence property surcharges are to be canceled.
Pied-à-Terre Tax Confusion Continues: Staying the Course While Appeal of Recent Order Is Pending
New York Court of Claims Judge Wayne Ozzi recently ordered that New York City's administration of the Pied-à-Terre (PAT) tax "surcharge" be substantially revised going forward and that previously sent notices regarding non-primary residence property surcharges are to be canceled.
California's Proposed Billionaire Tax: What You Need To Know
Holland & Knight are most popular: within Insurance and International Law topic(s) with readers working within the Technology industries California Proposition 40, the 2026 Billionaire Tax Act, would impose a one-time excise tax of up to 5 percent on the net worth of certain California-resident inpiduals and applicable trusts.
California's Proposed Billionaire Tax: What You Need to Know
California Proposition 40, the 2026 Billionaire Tax Act, would impose a one-time excise tax of up to 5 percent on the net worth of certain California-resident individuals and applicable trusts. The proposed tax would apply based on California residency as of January 1, 2026, while measuring net worth as of December 31, 2026, meaning individuals who later leave the state could remain subject to the tax.
Are You Also Confused How New York City's Pied-à-Terre Tax Applies to You?
Following the adoption of the New York City Department of Finance's final rules regarding the city's Pied-à-Terre Tax (PAT Tax) Law and recent mailing of thousands of surcharge notification letters, homeowners are facing uncertainty regarding whether the PAT Tax applies to their residential property and their options if they believe a letter was sent to them erroneously.
Are You Also Confused How New York City's Pied-à-Terre Tax Applies To You?
Following the adoption of the New York City Department of Finance's (DOF) final rules regarding the city's Pied-à-Terre Tax Law (PAT Tax) and recent mailing of thousands of surcharge notification letters, homeowners are facing uncertainty regarding whether the PAT Tax applies to their residential property and their options if they believe a letter was sent to them erroneously.
Five Considerations When Drafting Cross-Border Prenups
Navigating global variations in the legal systems that govern matrimonial laws. For many couples, particularly those with a significant net worth, prenuptial agreements (prenups) have become par for the course, or, at the very least, an important legal tool to discuss and give some thought to.
Cross-Border Prenuptial Agreements
How to navigate matrimonial laws, and drafting tips to consider. Marriage is often viewed as a binding contract. Once a couple agrees to enter into a marriage, they’re bound by the legal consequences. A prenuptial agreement (prenup) is a specific legal contract entered into by a couple before marriage that details how the financial and property rights of each party will be addressed in the event of termination of the marriage by divorce or death.
Brooke Elliot
Brooke Elliot is an associate at Holland & Knight, LLP.
Cross Border Prenuptial Agreements: Navigating The Dangerous Shoals Of Love, Wealth And Marriage Involving Multiple Countries Of Origin, Domicile And Residence - Family and Matrimonial - United States
United States: Cross Border Prenuptial Agreements: Navigating The Dangerous Shoals Of Love, Wealth And Marriage Involving Multiple Countries Of Origin, Domicile And Residence 02 November 2021 Holland & Knight Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. The drafting and negotiation of prenuptial agreements is an area that can be fraught with complexity and danger for the lawyers involved.
Cross Border Prenuptial Agreements | JD Supra
A prenuptial agreement is entered into by a couple before marriage to address the rights and obligations that accrue in the event of a termination of the marriage by divorce or death. In the United States, there is not a uniform approach that controls prenuptial agreements because matrimonial law varies by state. Therefore, couples may face challenges enforcing a prenuptial agreement in different states due to conflicts of laws from each state.
Cross Border Prenuptial Agreements
United States: Cross Border Prenuptial Agreements 25 January 2021 by Mark Haranzo and Brooke M. Elliott Holland & Knight Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. A prenuptial agreement is entered into by a couple before marriage to address the rights and obligations that accrue in the event of a termination of the marriage by divorce or death.
Social Distancing From the Home State: Domicile Planning Opportunities in Light of the Ongoing Pandemic
The ongoing pandemic has spurred an exodus from dense, metropolitan areas in high income tax jurisdictions, such as New York City. With the requirements coupled with the ability for business owners and employees to work remotely, it remains to be seen whether urban populations will return to pre-pandemic levels. Many of those who leave metropolitan areas for a new state in the pandemic do not intend to remain in the new state indefinitely.
Utilizing GRATs After A Market Downturn
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Prenuptial Agreements: Beyond the Necessary Evil
By Keith Michaelson, Don Opatrny and Mark Haranzo Working together to develop a prenup can be one of the most valuable steps a couple can take to strengthen their relationship as they plan for married life. Why is it that just mentioning the word “prenup” can evoke a negative reaction? Does the insistence on a prenup by the partner with assets or by their family necessarily create a divide between the couple, just as they are about to make a public commitment to their relationship?
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