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Reprinted with permission:
2010 was a strange and unsettled year for persons wishing to plan their estates and/or make current transfers of their assets. Many, but by no means all, of the uncertainties were resolved on December 17, 2010, when President Obama signed the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the "2010 Act"). The 2010 Act particularly resolved concerns that the gift, estate and Generation Skipping Transfer ("GST") tax rules would be applied on a retroactive and unfavorable basis to decedents dying in 2010 (during which these taxes had been repealed).
The most important gift, estate and GST tax provisions of the 2010 Act will be effective for only two years, and the resolution of many issues is more apparent than real. Such is the price for another compromise by a legislature that, for institutional reasons, has been unable to enact rational transfer tax legislation for at least a decade.
To add to the complications facing planners and clients, there remain a number of estate tax planning problems for New York residents (and residents of other states which continue to have estate taxes), which were not addressed by the 2010 Act.
Download full text of memo on Estate Planning under the New Tax Act, thanks to:
Vincent L. Teahan
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NAALJ is in the process of establishing the Section under the direction of its chair, Jim Rosenfeld, of Seattle University School of Law, and the newly-appointed NAALJ liaison, Judge Jim Murray of the Maryland Office of Administrative Hearings. The only requirements for membership in the Section are membership in NAALJ ($50.00 per year) and being a special education impartial hearing officer (IHO) under the Individuals with Disabilities Education Act (IDEA). (All IHOs are, of course, eligible to join NAALJ.) The broader objective of the Section is to provide a forum for the sharing of ideas and experiences and for contributing members' unique viewpoint to the improvement of special education dispute resolution process. To join the Section and to discuss how you can participate in this effort, contact the Section Chair, Jim Rosenfeld at rosenfeld@seattleu.edu or Jim Murray, the NAALJ Special Education Section Liaison at j.murray@OAH.state.md.us.
The United States Code is the codification by subject matter of the general and permanent laws of the United States. FDsys contains virtual main editions of the U.S. Code from 1994 to current. Browse the U.S. Code by year and subject matter Title, perform a search and refine and narrow results for quick access to the information you need, conduct an advanced search, or search by U.S. Code citation to locate the information you need.
Search and browse not only the U.S Code, but other collections available as part of the full suite of Government publications available on FDsys.
FDsys provides free online access to official Federal Government publications. Through FDsys, you are able to:
• Search for documents and publications
FDsys provides advanced search capabilities and the ability to refine and narrow your search for quick access to the information you need.
• Browse for documents and publications
FDsys offers browsing by collection, Congressional committee, and date.
• Access metadata about documents and publications
FDsys presents information about Government publications in standard XML formats.
• Download documents and publications in multiple renditions or file formats
With FDsys, download a single file or download content and metadata packaged together in a compressed file.
To learn more about FDsys, visit: http://www.gpo.gov/fdsysinfo/aboutfdsys.htm.
City Told to Pay School Directly for Disabled Child's Tuition
This case presents the following question of first impression:
1. When a child with disabilities has been denied a free and appropriate public education; and
2. the child's parents have enrolled the child in an appropriate private school; and
3. the equities favor an award of the costs of private school tuition; but
4. the parents, due to a lack of financial resources, have not made tuition payments but are legally obligated to do so;
does this Court's authority under Section 1415(i)(2)(C)(iii) of the Individuals with Disabilities Education Act ("IDEA"), 20 U.S.C. 1415 (i)(2)(C)(iii), "to grant such relief as the court determines is appropriate," include the power to order a school district to make a retroactive tuition payment directly to the private school? The New York City Department of Education and its Chancellor, defendants herein, contend that IDEA grants courts no such authority, arguing that the private school tuition remedy is available only to parents with the financial means to pay--in the first instance--private school tuition out-of-pocket. This Court concludes that imposing such a limitation on this remedy is inconsistent with the statutory language and with Supreme Court jurisprudence interpreting IDEA, and would be entirely antithetical to Congress's clearly expressed legislative intent and purpose in enacting IDEA.
Check out this video discussion about Software as a Service (SaaS), just produced at LegalTech New York!
Moderator Tom Mighell is joined by legal technology experts and nationally known legal blawgers,Carolyn Elefant, and Robert Ambrogi, and Andy Adkins, founder of Legal Technology Institute.
What every lawyer needs to know about SaaS is covered here in detail with answers to the questions that you may be asking about managing your firm.
This program is produced exclusively by Legal Talk Network.
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It's a great way to keep up with the latest news and information about GPO's many programs and services.
Now celebrating its 150th anniversary as a Federal agency, GPO provides publishing and dissemination services for official and authentic Government publications to Congress, Federal agencies, Federal depository libraries, and the American public.
To find GPO on Facebook, go to:
http://www.facebook.com/home.php#!/pages/US-Government-Printing-Office/162592897126454
Budget of the United States Government, Fiscal Year 2012 contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables.
To download "Budget of the United States Government, Fiscal Year 2012" as a single PDF click here (216 pages, 4.1 MB)
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This handbook presents safety information for public play- ground equipment in the form of guidelines. Publication of this handbook is expected to promote greater safety aware- ness among those who purchase, install, and maintain public playground equipment. Because many factors may affect playground safety, the U.S. Consumer Product Safety Commission (CPSC) staff believes that guidelines, rather than a mandatory rule, are appropriate. These guidelines are not being issued as the sole method to minimize injuries associated with playground equipment. However, the Commission believes that the recommendations in this handbook along with the technical information in the ASTM standards for public playgrounds will contribute to greater playground safety.
Office of the President
I am writing to ask that you take IMMEDIATE ACTION today to help us advocate for one of the Association's 2011 federal legislative priorities - funding for civil legal services through the Legal Services Corporation (LSC).
The LSC was created to ensure that indigent Americans have access to a lawyer and the justice system for civil legal issues regardless of their ability to pay. The LSC provides funding to independent local legal services programs through a competitive grant process. This week the House of Representatives is considering a bill -HR 1- that would reduce LSC's current fiscal year funding by a devastating $70 million. Such a cut would threaten New York's legal service providers, which are already stretched so thin that they have to turn away many of those seeking their services.
I am in Washington, D.C. today, February 16, to carry this important message to members of New York's congressional delegation. Please help me reinforce this message by contacting your member of Congress through our Legislative Action Center below.
Please go to the Association's Legislative Action Center to OPPOSE devastating cuts to the funding for the Legal Services Corporation: www.nysba.org/LegislativeActionCenter
Best regards,![]()
Stephen P. Younger
President, New York State Bar Association
Patterson Belknap Webb & Tyler LLP

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A recently published pocket guide for federal judges focuses on the occasional need to seal court records and proceedings. |

It's nice to have documents, images, and other items from one's home computer easily accessible, and icloud makes this possible, as it is essentially a virtual desktop with 3GB of available storage. After visitors sign up for a free account, they can store their documents and also collaborate with others via icloud. Visitors are also welcome to sign up for more storage, but there is a fee associated with this memory availability. This version of icloud is compatible with all operating systems.
From The Scout Report, Copyright Internet Scout Project 1994-2011. http://scout.wisc.edu/
Office of the President
I am writing to urge that you take immediate action. Contact your State legislators and other State policymakers on fast-moving -- and very disturbing -- legislation in Albany.
This is my brief report to you on activity in Albany and on proposals to change the civil justice system under the inappropriate heading of "Medicaid Redesign."
In January, the Governor created the Medicaid Redesign Team ("MRT") to make proposals that would reduce the cost of the State's Medicaid program. The MRT members represent the most prominent and influential interest groups in the healthcare industry, including hospitals, nursing homes, and healthcare workers. Significantly, the MRT included no representatives of the legal profession or anyone else whose primary concern is representing victims of doctors' malpractice.
In mid-February, the MRT released information regarding a large number of proposals being considered to cut billions of dollars from the State's budget. The MRT's goal was to review the list and submit a final, shorter list of proposals to the Governor in March. One of those proposals - Proposal Number 131 (also referred to as the "Medical Malpractice Proposal") - would cap awards for non-economic damages to victims of medical malpractice and create a Neurologically Impaired Infant Fund. (A copy of the proposal may be viewed by clicking on the link above.)
When I learned of this proposal, I immediately met with the State's Deputy Secretary for Health. I expressed concern over the substance of the Medical Malpractice Proposal. The civil justice system is fundamentally different from the state's Medicaid system. Accordingly, I strongly objected to the fact that "medical malpractice" was a topic of discussion within the MRT's process, because the MRT included norepresentatives of the legal profession or the court system, and few if any advocates representing consumer rights and patient safety.
Further, I convened an emergency session of the State Bar's Executive Committee, which voted unanimously to oppose the proposal. With the assistance of our Committee on the Tort System, the Executive Committee submitted to the MRT a Memorandum in Opposition to the Med Mal Proposal.
We continued to argue against the proposal. However, rather than engage in serious debate, the MRT accelerated its process by submitting its recommendations to the Governor on February 23, several days in advance of its March 1 deadline. Alarmingly, Proposal Number 131 was submitted by the MRT to the Governor, who announced that he will include it in budget legislation to be considered by the State Legislature.
Proposals to modify New York's civil justice system should not be hijacked by hospitals and other healthcare interests promoting an agenda driven by their own self-dealing, rather than the public interest. I believe that such a process, which excludes legitimate "stakeholders" from the negotiating table, results in bad public policy and represents damaging, special-interest activity that lowers citizens' respect for and trust in the government. Proposals to radically re-shape our justice system should not be pushed through in the healthcare budget but independently debated by way of freestanding legislation.
Please ACT NOW to oppose the Medical Malpractice Proposal, which will be part of legislation to enact the State's budget by April 1.
Go to the State Bar's Legislative Action Center and send a message on this important topic to your State legislators, the Governor, and other State policymakers.
Best regards,![]()
Stephen P. Younger
President, New York State Bar Association
Patterson Belknap Webb & Tyler LLP
This page contains all entries posted to General Practice Section in February 2011. They are listed from oldest to newest.
January 2011 is the previous archive.
March 2011 is the next archive.
Many more can be found on the main index page or by looking through the archives.