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	<p class="SectionTitle">Estates &amp; Trusts</p>
	


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	<h1 id="Skip">2005-2007 Articles</h1>
	

	





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	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/JointTenanciesUSTaxPitfalls">Joint Tenancies: US Tax Pitfalls</a></dt>
	 <dd><em>
		
	Dec-01-2007
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/USEstateTaxCharitableDeduction">US Estate Tax Charitable Deduction</a></dt>
	 <dd><em>
		
	Nov-01-2007
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/USResidentChildEstatePlanning">US-Resident Child: Estate Planning</a></dt>
	 <dd><em>
		
	Oct-01-2007
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/USEstateTaxOnUSRealty">US Estate Tax on US Realty</a></dt>
	 <dd><em>
		
	Jul-18-2007
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/MultipleWills">Preparation of multiple wills saves time and money at probate</a></dt>
	 <dd><em>
		
	Jul-02-2007
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/OverviewoftheUSTransferTaxSystem">Overview of the US Transfer Tax System</a></dt>
	 <dd><em>
		
	Sep-01-2006
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/Applyingoutofstatetaxestoretirementstockoptions">Applying out-of-state taxes to retirement stock options</a></dt>
	 <dd><em>
		
	Jul-31-2006
</em> &#8212; Q: I retired and moved to Florida two years ago. My old New York employer had issued stock options to me when I worked in New York, and I plan to exercise them this year. Since I live in Florida, will I have New York taxes on the stock option income?</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/FDICincreasesprotectionforretirementfunds">FDIC increases protection for retirement funds</a></dt>
	 <dd><em>
		
	Jun-30-2006
</em> &#8212; The new rules, however, do not insure non-retirement accounts at the same institution.</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/Cross-BorderEstatePlanningBasics">Cross-Border Estate Planning Basics</a></dt>
	 <dd><em>
		
	Jul-25-2005
</em> &#8212; Canadian residents who acquire property located or deemed to be located in the United States are subject to potential U.S. estate tax on the value of that property owned at death.</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/HealthCareDeclarationsandEndofLifeDecisionMaking">Health Care Declarations & End-of-Life Decision Making</a></dt>
	 <dd><em>
		
	Jul-25-2005
</em> &#8212; The best advice is for an individual to put his or her desires regarding treatment in writing in a document commonly called a health care declaration or advanced directive.</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/PlanningforBeneficiariesWithSpecialNeeds">Planning for Beneficiaries With Special Needs</a></dt>
	 <dd><em>
		
	Jul-25-2005
</em> &#8212; Planning for beneficiaries with special needs requires special attention and special drafting of estate planning documents.</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles/CorporateFiduciaries_Advisors_Co-Trustees_">Corporate Fiduciaries, Advisors & Other Co-Trustees - Perhaps Your Trust Isn't Exempt From NYS Income Tax</a></dt>
	 <dd><em>
		
	Mar-15-2005
</em> &#8212; New York resident trusts that were once thought to be exempt from New York income tax may now be taxable.</dd>
			
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	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/NewTaxBillExtendsCurrentRatesIncreasesEstateTaxExemption">New Tax Bill Extends Current Rates, Increases Estate Tax Exemption</a></li>

						
							

	 <li><a title="<i>Canadian Tax Highlights</i>, March 2010" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/USEstateTaxRepeal">US Estate Tax Repeal</a></li>

						
							

	 <li><a title="<i>Canadian Tax Highlights</i>, February 2010 " href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/RRSPAssetsNoUSEstateTax">RRSP Assets: No US Estate Tax</a></li>

						
							

	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/PendingLegislationLimitPopularEstatePlanTechnique">Pending Legislation Could Limit Popular Estate Planning Technique</a></li>

						
							

	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/UnintendedEffectsoftheFederalEstateTaxRepeal">Unintended Effects of the Federal Estate Tax Repeal</a></li>

						
							

	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20082009Articles">2008-2009 Articles</a></li>

						
							

	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/20052007Articles" class="Sel">2005-2007 Articles</a></li>

						
							

	 <li><a title="" target="_blank" href="http://www.lawjournalbuffalo.com/news/article/featured/2010/09/13/102563/death-tax-still-in-limbo-planners-not-expecting-fix">THR Interview About Fed Estate Tax Uncertainty</a></li>

						
							

	 <li><a title="" href="/Home/Practice_Areas/Alphabetical_Listing/Estates_Trusts/Articles/ChangestotheNYSPowerofAttorneyLaw">Changes to the NYS Power of Attorney Law &amp; Statutory Forms</a></li>

						
							

	 <li><a title="" target="_blank" href="http://www.lawyersweekly.ca/index.php?section=article&volume=31&number=26&article=4">Catherine B. Eberl on U.S. Property Tax Implications for Canadian Residents, <i>The Lawyers Weekly</i> </a></li>

						
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