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On September 28, 2016, the United States Department of Health and Human Services revised regulations that may substantively impact resident agreements related to dispute resolution between residents and facilities.  Effective November 28, 2016, long-term care facilities who participate in Medicaid and Medicare (including nursing homes and assisted living facilities) are […]

In August of 2016, the IRS issued long awaited proposed regulations under IRC Section 2704. If adopted, these proposed regulations may significantly reduce the opportunity to apply valuation discounts when making intra-family transfers of interests in various entities. For estate planning attorneys and their clients this translates to impending restrictions […]

Although it did not receive much press, two weeks ago the Appellate Division published the decision of Lombardi v. Lombardi. Make no mistake, this is an important decision; it may impact pendente lite support orders (temporary support awards) and most certainly will impact final alimony awards. In Lombardi, during the […]

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