Diahn W. McGrath. Thomas J. McGrath. New York Estates: QTIP or Portability Election? Co-ops: Real or Personal Property? Serving New York Since 1990. For more information, please visit. 110 East 59th Street, 22nd Fl. New York, NY 10022 Tel: (212) 355-5781 Fax: (212) 826-0776 Email: info@mcgrathesq.com.
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Diahn W. McGrath. Thomas J. McGrath. New York Estates: QTIP or Portability Election? Co-ops: Real or Personal Property? Serving New York Since 1990. For more information, please visit. 110 East 59th Street, 22nd Fl. New York, NY 10022 Tel: (212) 355-5781 Fax: (212) 826-0776 Email: info@mcgrathesq.com.
mcgrathesq.com
Diahn W. McGrath
http://www.mcgrathesq.com/attorneys/diahn-w-mcgrath
Diahn W. McGrath. Thomas J. McGrath. Diahn W. McGrath. Diahn W. McGrath. Diahn W. McGrath. Since establishing a solo practice in 1990, she was rated in 1998, the first year she was eligible for rating by Martindale-Hubbell, A-V, the highest rating in both categories, and was named in 2011 by Avenue Magazine together with Martindale-Hubbell, as a Legal Elite of Trusts and Estates Law. Member, Sections on Matrimonial Law and Trusts and Estates, New York State Bar Association. Washington, D.C.
REPORTED CASES
http://www.mcgrathesq.com/reported-cases
Diahn W. McGrath. Thomas J. McGrath. 80 AD3d 446, 915 N.Y.S.2d 238 (N.Y. App. Div. 1st Dep’t 2011). Evoy v. Amandio. 34 Misc. 3d 410, 932 N.Y.S.2d 874 (N.Y. Sup. Ct. 2011). Granato v. Granato. 75 AD3d 434, 904 N.Y.S.2d 67 (N.Y. App. Div. 1st Dep’t 2010). 65 AD3d 1140, 885 N.Y.S.2d 222 (N.Y. App. Div. 2d Dep’t 2009). Matter of Lee J.P. 45 AD3d 774, 847 N.Y.S.2d 110 (N.Y. App. Div. 2d Dep’t 2007). In re Estate of Rappaport. Mullen v. Linnane. In re Estate of Homola.
New York Estates: QTIP or Portability Election?
http://www.mcgrathesq.com/2014/09/09/new-york-estates-qtip-or-portability-election
Diahn W. McGrath. Thomas J. McGrath. New York Estates: QTIP or Portability Election? New York Estates: QTIP or Portability Election? Married individuals in New York with a gross estate over the New York applicable exclusion amount but under the federal applicable exclusion amount may be in a QTIP/Portability dilemma. In New York, it is problematic when a predeceased spouse’s taxable estate is smaller than the federal applicable exclusion amount. Creating a situation where portability might be beneficial.
Co-ops: Real or Personal Property?
http://www.mcgrathesq.com/2014/08/18/coop-real-or-personal-property
Diahn W. McGrath. Thomas J. McGrath. Co-ops: Real or Personal Property? Co-ops: Real or Personal Property? Real property situated in New York, whether owned by a resident or nonresident of New York, is subject to New York estate tax. However, New York courts and the Department of Taxation and Finance have long held the position that interests in cooperative apartments are. Bottom line: non-New York residents may consider holding off on selling their New York cooperative apartments and consider like-kind ...
ATTORNEYS
http://www.mcgrathesq.com/attorneys
Diahn W. McGrath. Thomas J. McGrath. Diahn W. McGrath, Esq., Partner. Diahn W. McGrath. Is the founding partner of McGrath Law Offices. Over twenty years in practice, her professional focus has been on all forms of family and estate law, including matrimonial proceedings, probate and administration, trust and estate accountings. 110 East 59th Street, 22nd Fl. New York, NY 10022 Tel: (212) 355-5781 Fax: (212) 826-0776 Email: info@mcgrathesq.com.
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McGrath Law Offices
Diahn W. McGrath. Thomas J. McGrath. New York Estates: QTIP or Portability Election? Co-ops: Real or Personal Property? Serving New York Since 1990. For more information, please visit. 110 East 59th Street, 22nd Fl. New York, NY 10022 Tel: (212) 355-5781 Fax: (212) 826-0776 Email: info@mcgrathesq.com.
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