Memorandum Regarding Recent Developments Affecting Estate Planning

November 23, 2005

On November 23, 2005, the New York office authored an Alert Memorandum entitled “Recent Developments Affecting Estate Planning.” This four-page memorandum discusses the Katrina legislation that provides certain opportunities for charitable giving before year end and outlines certain tax law changes taking effect in 2006 that may require the review of many estate plans.