Report on Proposed Section 2801 Regulations - McDermott Will & Emery

Report on Proposed Section 2801 Regulations

Overview


Michael D. Shapiro co-authored this report on proposed regulations under Section 2801 of the New York State Tax Code relevant to subject gifts or bequests made by a covered expatriate to a US person. Ellen Harrison and Carlyn McCaffrey, on behalf of the American College of Trust & Estate Counsel, contributed.