Articles Articles

New York Law Journal: Constructive Deceit

By Jeffrey A. Galant The tools of intelligence (and counterintelligence) gathering, e.g., espionage, spying and the like, have been utilized since time immemorial by states, sovereign ...
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The Chronicle of Philanthropy: What Do Donor Revolts Mean for Fundraising?

Avi Z. Kestenbaum, Co-Chair of Meltzer Lippe’s Trusts & Estates practice group was featured in The Chronicle of Philanthropy in an article titled “What Do ...
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New York Law Journal: Drafting Effective Operating Agreement Indemnification Clauses: Advice from the Litigators

By: Michael H. Masri and Katarina Thallner This article, written by litigators, is intended to inform drafters of the need for clearly delineated rights to ...
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New York Law Journal: Disputes and Consequences

By Jeffrey A. Galant Well-settled in the tax law is the notion that the character of amounts received in the settlement of a claim turns ...
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New York Law Journal: Family Business: A Missed Succession Planning Opportunity

By Jeffrey A. Galant In the annals of family business succession planning, this article discusses some clever, albeit flawed, attempts to transfer ownership interests in a ...
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NYSBA Trusts and Estates Law Section Journal: Please Release Me, Let Me Go

By Lori A. Sullivan and Lisa Fenech You have been named executor of the estate of your dear friend. With the assistance of your attorney, ...
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WealthManagement.com: Philanthropists Are Pulling the Plug on Donations to Major Universities

Avi Z. Kestenbaum, Co-Chair of Meltzer Lippe’s Trusts & Estates practice group was featured in WealthManagement.com in an article titled “Philanthropists Are Pulling the Plug ...
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New York Law Journal: What is the Deal? Proper Reporting Requires Analysis

By Jeffrey A. Galant Selling taxpayers often ignore or fail to appreciate the full picture of their sale transaction. This article examines two recent Tax ...
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New York Law Journal: The Fight of Your Life Before Your Death

By Laura M. Brancato The new wave of elder law litigation begs the question: Are we witnessing the unofficial beginning of ante-mortem will contest in ...
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New York Law Journal: A Reminder That Partnership Tax Status Requires Business Purpose and Profit Sharing

By Jeffrey A. Galant Likely, either the partnership or limited liability company is the most flexible of entities now available for business-or investment-related ventures. Whether ...
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