The Estate of “Tony Soprano”

James Gandolfini, the actor who played “Tony Soprano” on the acclaimed HBO series, The Sopranos, passed away suddenly at the age of 51 in Rome, Italy on June 19, 2013.  Gandolfini left behind a wife, two minor children and an estate that is estimated to be valued at...

Estate Planning in Light of DOMA Ruling

On June 26, 2013, the United States Supreme Court ruled that the federal Defense of Marriage Act (“DOMA”)1 is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of the Constitution” (U.S. v. Windsor, 2013).  The...

The Not-So-Permanent Estate Tax

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the “ATRA”) into law.  Failure to pass the new law would have resulted in a significant decrease in the estate and lifetime gift tax exemptions and a significant increase in the...