In their Trusts and Estates Law column, C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, and Jennifer F. Hillman, an attorney at the firm, write that because of the increasing use of inter vivos trusts in estate planning, the same policy reasons for the safe harbor provisions in EPTL 3-3.5 for wills should be extended to inter vivos trusts.
Extending EPTL 3-3.5 Safe Harbor Provisions to Inter Vivos Trusts
New York Law Journal
March 11, 2013
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