Publications Memos Go Back Current Gift, Estate, and GST Tax Issues 11.27.07 This memorandum provides a year-end update on gift, estate, and generation-skipping transfer tax issues. Related Insights 12.23.25 | Publications The New York LLC Transparency Act Will Become Effective on January 1, 2026, With a Limited Scope 12.23.25 | Publications Estate Planning Update 01.23.24 | Publications New Beneficial Owner Disclosure Requirements Under the New York LLC Transparency Act Related Services Related Practice Areas Personal Planning