Publications Archive

Effective November 25, 2019, Section 1301 of the New York Surrogate’s Court Procedure Act was amended to increase the threshold amount for a “small estate” from $30,000 to $50,000. The increased threshold amount is effective for proceedings commenced after November 25, 2019.

On November 22, 2019, the Treasury Department and the IRS issued final regulations regarding the enhanced gift tax exclusion amount that came into effect under the Tax Cuts and Jobs Act (TCJA). Specifically, T.D. 9884 finalized proposed regulations that address how estates will be taxed in the event that an individual makes large gifts which are within the current enhanced gift tax exclusion, but then passes away at a time when the estate tax exclusion has decreased below current levels.  

The dangers and risks of distractions caused by texting, messaging, and cell phone use are not just limited to vehicles traveling public roads and highways. They also arise in nearly any work environment. Every workplace that fails to ban cell phone use and texting while working likely faces some level of risk.

Canadian companies and workers may be held accountable to comply with the U.S. Occupational Safety and Health Act (OSHA) when Canadian workers are physically present in the United States.