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Exiting Unfavorable Contracts We work with someone that designs, manufactures and distributes certain goods internationally. Under prior management, they entered into an unfavorable contract granting to a particular company exclusive distribution rights in a very lucrative foreign territory. There was no minimum sales requirement. The contract also stated that it could be terminated only upon the…

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Estate Planning for the Non-US Citizen Spouse:   Transfers of Assets from a Deceased Spouse at Death. At death, assets you leave to a surviving spouse who is a United States citizen are not subject to federal estate tax. This is true notwithstanding how much the assets are worth. Lawyers and accountants call this rule…

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Can You Cancel the New York Durable Power of Attorney? A durable power of attorney is a document by which you give to another person (your “agent”) the authority to take legal and financial actions for you, on your behalf. Powers of attorney are commonly used in elder law and estate planning to enable children…

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  MY VIEW by John C. Cappello   “Whatsoever you have done unto the least of my sisters and brothers you have done it  onto me.”  In the Hudson Valley we are blessed to have a number of nonprofit organizations working to help feed, clothe, shelter and provide a hand up to our sisters, brothers…

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How Second Marriages Can Affect Your Estate Planning As a long time estate planning and elder law attorney, my clients have gone from mostly married couples at the beginning of my practice to a varied array of combinations of people who wish to provide for each other and their families. Often, I now see couples…

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Planning for Business Succession and Exit Congratulations on successfully building and growing your business. The odds were against you surviving more than 5 years[1], but you beat the odds. Have your thoughts now turned to retirement? Or cashing out? Planning for business succession and exit successfully will require as much planning as growing it. Business…

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HAPPY WORLD WETLANDS DAY! February 2nd is not only Groundhog Day, it is also World Wetlands Day. This is fitting since the existence of fresh water wetlands are vital for the survival of so many species, including groundhogs (and human beings, for that matter). Wetlands are land areas saturated or flooded with water, either permanently…

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Trump Tax Proposals The following is an overview of President-Elect Trump’s (“Trump”) tax plan based upon the tax proposals put forth during his candidacy. Congress must approve the trump tax proposals before they become law and, thus, the final outcome of these proposals are quite likely to be different then the original plan suggested by…

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Tax saving tips: As a Partner here at J&G in New York and also a CPA, I work with individuals, business owners, corporations, municipalities and not-for-profits who all need to stay on top of the latest changes and proposals in tax law. Here are some tax saving tips for business owners that reflect the latest tax law changes…

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Planning for Business Succession and Exit Congratulations on successfully building and growing your business. The odds were against you surviving more than 5 years[1], but you beat the odds. Have your thoughts now turned to retirement? Or cashing out? Planning for business succession and exit successfully will require as much planning as growing it. Business…

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J&G Law, LLP