Articles

Volume 33 Number 4 Thursday, July 10, 2008

Disaster Recovery: Lessons from Experience

by Sharon L. Klein, Esq. Fiduciary Trust Company International New York, New York*

Following the attacks on September 11, 2001, apart from the extraordinary human loss, the legal system was faced with unprecedented challenges. Corporations faced similarly daunting obstacles. Fiduciary Trust Company International (“Fiduciary Trust”) felt the effects of September 11 in many capacities.

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Dealing with Mass Disaster When the Probate Attorney Has to Pick Up the Pieces

by Gerard G. Brew, Esq. McCarter & English, LLP Newark, N.J.

Less than seven years removed from the terrorist attacks of September 11, 2001, and three years from the devastation wrought by Hurricane Katrina, disaster recovery planning should remain a top priority for those involved in the administration of estates and trusts, including law firms (both large and small) and fiduciaries (corporate and individual).

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Leading Practitioner Commentary

Estate of Mirowski v. Commissioner

Mirowski Est. v. Comr.1 is the first taxpayer victory in a case involving §2036(a) since the Schutt 2 decision in 2005.

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