Publications

  • Kinship Proceedings: Proving the Family TreeNew York State Bar Journal, 2005

    Kinship remains a subject of keen interest to our society. A recent bestseller, In Praise of Nepotism, analyzes the historical, sociological and political aspects of kinship networks.[1] Thousands of families have traced their genealogical roots to locate family origins. State-of-the-art medical technology and genetic engineering may be on the verge of altering our traditional understanding […]

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  • Estates Update 2015Queens Bar Bulletin, 2015

    ESTATES UPDATE by David Adler The year in Trusts and Estates was highlighted by expanded fiduciary obligations and options, prospective inheritance rights of posthumously conceived children, and ongoing state estate tax rule changes DISCLAIMER One of the more effective post death planning techniques consist of one’s right to disclaim or renounce their inherited testate or […]

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  • Estates Update 2014Queens Bar Bulletin, 2014

    ESTATES UPDATE – 2014 BY DAVID N. ADLER The year in trusts and estates was highlighted by the imposition of new New York State estate tax rules, notably with respect to increased threshold for many resident decedents, coupled with a series of procedural laws primarily expanding the options for fiduciaries in trust and accounting scenarios. […]

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  • Estates Update 2012Queens Bar Bulletin, 2012

    ESTATES UPDATE 2012 BY DAVID N. ADLER The year in trusts and estates was highlighted by the imposition of permanent estate and gift tax rules, notably with  respect to threshold and rates, which should serve to finally stabilize the provisional tax remedies offered over the past decade.  HISTORY In a span of just over ten […]

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  • Estates Update 2011Queens Bar Bulletin, 2011

    The year in Trusts and Estates was highlighted by the implementation of new estate and gift tax rules, greater options for the creation of new trusts, and continued participation by the Surrogate’s Court in Bar Association Activities I) FEDERAL TAXATION As of December, 2010, the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act seriously […]

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  • Estates Update 2010Queens Bar Bulletin, 2010

    The year in Trusts and Estates was highlighted by the institution of new Federal Estate Tax rates and exemptions, an expanded statutory mechanism for proof of kinship, and a changing of the guard in Queens County. I) TAXATION After a roller coaster decade during which the estate tax threshold has evolved from 675,000 to its […]

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  • Education and FreedomNew York Law Journal, 1999

    Any celebration of freedom is essentially a celebration of the individual.  Freedom cannot truly be abstracted or made separate.  It does not exist in a vacuum.  It does not function as a solitary concept.  It is simply that which makes human interaction and endeavor possible. Webster’s New Collegiate Dictionary defines freedom as “the absence of […]

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Publications