Learn about the top 10 New York developments in 2019, encompassing an overview of new legislation, important regulatory guidance, and instructive case law, including:

  • Latest developments in the SALT cap battle.
  • Vacation home causes non-resident to be taxed as New York statutory resident.
  • Significant Estate and Gift Tax changes.

This article reprint was recently published in the New York Law Journal Special Trusts & Estates section and includes the author’s picks of the top 10 2019 developments affecting those in New York and nonresidents who own property in New York, and many developments also frame issues and lessons that are equally applicable across the country.

Please see important disclosures at the end of the article.

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