Estate and Elder Law

Recent Posts

Morrison & Foerster LLP: Funding the Family Foundation: Qualified Appreciated Stock
Posted on 5 Feb 2013 by Morrison and Foerster LLP

By Joy S. MacIntyre , Morrison & Foerster LLP In an earlier post we described some of the tax benefits - and challenges - associated with donating corporate securities to a family foundation or other private foundation. On the right facts, the donor... Read More

The Law of Gifts Revisited
Posted on 10 Jun 2010 by Peter K. Kelly

The law of gifts was set forth in the classic case of Gruen v. Gruen, 68 N.Y.2d 48, 505 N.Y.S.2d 849, 496 N.E.2d 869 (1986) , a case concerning the gifting of a painting by Gustav Klimt, the Austrian modernist. The Court reiterated in Gruen that... Read More