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What Happens When a 529 Account Owner Dies?

New York’s 529 College Savings Program accounts are investment plans that enjoy tax-deferred growth. Withdrawals are income tax-free for qualified educational purposes associated with K-12 tuition, vocational school, college, or higher education.

April 20, 2026

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Thought Leadership

Modern legal practice is poised at the intersection of tradition and transformation with lawyers and firms struggling to fit the square pegs of ancient doctrines and procedures into the round holes of globalization, technology and economic shifts.

March 13, 2026 Read Article

We’re proud to share that our Partner, Hon. Gail Prudenti, has written a featured column for Long Island Business News titled “Understanding New York’s Court of Claims.”

October 6, 2025 Read Article

In the landmark case of Connelly v. United States, the Supreme Court addressed critical issues concerning the estate tax implications of life insurance proceeds used in the redemption of stock in closely held corporations.

June 17, 2025 Read Article

Our criminal courts protect victims. Our civil courts provide a forum for the peaceful resolution of disputes. Our family and surrogate’s courts guide families through what may be the most traumatic experience of their lives.

May 13, 2025 Read Article

As we reflect on the complexities of family law, let us work together to support our justices, understanding the weight of their responsibilities and the importance of their decisions.

May 13, 2025 Read Article

The Medicaid Asset Protection Trust (“MAPT”) is alive and well in the Elder law practitioner’s toolbox and is the best option for protecting real property.

May 13, 2025 Read Article