Abstract

http://ssrn.com/abstract=1517175
 


 



Lifetime Transfers Can Reduce New York Estate Taxes


Ira Mark Bloom


Albany Law School

2005

New York State Bar Association Trusts & Estates Newsletter, Vol. 38, No. 1, p. 13, Spring 2005

Abstract:     
This Article explains how the making of lifetime transfers can reduce the New York estate tax burden, thereby increasing the benefits for decedents’ beneficiaries. The Article focuses on lifetime transfers made close to death for decedents who are New York residents at death. The Article provides a brief explanation of the New York estate tax system, examples of when the New York estate tax will be imposed, and an explanation of the relationship between New York estate tax and federal estate tax systems. The author also provides lifetime planning strategies to reduce the New York Estate tax, including brief rules of thumb for reducing New York estate taxes.

Number of Pages in PDF File: 10

Keywords: estate tax, lifetime transfers, New York estate tax system

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Date posted: December 7, 2009  

Suggested Citation

Bloom, Ira Mark, Lifetime Transfers Can Reduce New York Estate Taxes (2005). New York State Bar Association Trusts & Estates Newsletter, Vol. 38, No. 1, p. 13, Spring 2005. Available at SSRN: http://ssrn.com/abstract=1517175

Contact Information

Ira Mark Bloom (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States

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