basic exclusion amount

The Convention

The Democratic Party’s “virtual” convention last week seems to have gone pretty well. All the stars of the Party’s firmament were on hand and spoke in “virtually” one voice in their assessment of the individual who currently occupies the White House and of his performance in carrying out the duties of the nation’s

“The board is set. The pieces are moving. We come to it at last.”

With these words, Gandalf the White acknowledged that the decisive battle for control over Middle Earth had been joined.[i]

So it is now for the U.S. Presidential election scheduled for November 3, with both major parties having identified their respective

As we approach the end of 2019, I am reminded that this was supposed to have been the year in which New York’s estate tax exclusion amount was to have become the same as the federal estate tax exclusion amount.[i] As things turned out, it didn’t come close, but that wasn’t Albany’s fault, not