Estate and Elder Law

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Pension and Postretirement Benefit Accounting
Posted on 30 May 2012 by Donald Resseguie

Pension and postretirement benefits represent a significant cost to employers. The Financial Accounting Standards Board has specified that postretirement benefits are a form of deferred compensation. FASB concluded that the obligation to provide postretirement... Read More

New York Court Rejects Objections to Settlor/Trustee’s Investment Decisions
Posted on 19 Jan 2012 by Hon. C. Raymond Radigan

Status To Object By Hon. C. Raymond Radigan, Ruskin Moscou Faltischek, P.C. In a contested accounting proceeding one may not object to the actions of a settlor/trustee concerning investment decisions made during the lifetime of the settlor and may... Read More

Government Accounting -- Accounting Issues in Pensions and Other Postemployment Benefits
Posted on 13 Nov 2012 by LexisNexis Estate and Elder Law Community Staff

By Edward W. Stepnick CPA, G. Robert Smith Ph.D. C.P.A. C.G.F.M and Dwayne N. McSwain CPA* Employee pensions and other postemployment benefits (OPEB), such as healthcare, life insurance, disability, and long-term care benefits, are significant elements... Read More

How to Compel an Accounting from a Reluctant Trustee--and How a Trustee May Defend Such a Request
Posted on 2 Nov 2011 by Dawn Hall Cauthen

How do you advise a trust beneficiary who has repeatedly requested information from a trustee of a trust in which the beneficiary has an interest, only to be met with silence, delay, or incomplete and inconsistent responses? In this Analysis, trust litigator... Read More

Objectant in executor’s accounting proceeding entitled to order permitting deposition to be conducted by video conference
Posted on 4 Apr 2011 by LexisNexis Estate and Elder Law Community Staff

Matter of Herman 30 Misc. 3d 1215A, 2011 N.Y. Misc. LEXIS 100, 2011 NY Slip Op 50072U (Sur. Ct. Nassau County 2011), Decided January 20, 2011 [ enhanced version available to lexis.com subscribers ] In an executor's accounting proceeding, the objectant... Read More

How to Compel an Accounting from a Reluctant Trustee--and How a Trustee May Defend Such a Request
Posted on 2 Nov 2011 by Dawn Hall Cauthen

How do you advise a trust beneficiary who has repeatedly requested information from a trustee of a trust in which the beneficiary has an interest, only to be met with silence, delay, or incomplete and inconsistent responses? In this Analysis, trust... Read More

Pension and Postretirement Benefit Accounting
Posted on 30 May 2012 by Donald Resseguie

Pension and postretirement benefits represent a significant cost to employers. The Financial Accounting Standards Board has specified that postretirement benefits are a form of deferred compensation. FASB concluded that the obligation to provide postretirement... Read More