It is well established that the right to waive the attorney-client privilege survives the death of a client, but case law is still developing concerning who can effectuate a post-death waiver and in what circumstances. The Fourth Department recently addressed this question for the first time in Matter of Thomas. Eric Penzer discusses the decision in our latest post.
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Tax Apportionment on Gift Tax Recapture

By John J. Barnosky on
Posted in Fiduciaries
This week’s entry by Jack Barnosky discusses a recent decision from the Westchester County Surrogate’s Court.
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