Who needs a trusts and estates attorney? With the federal estate tax exemption now $5,490,000 and portability of the exemption between spouses, fewer and fewer people pay the estate tax.  So why bother?  Can’t any attorney prepare your Will?  This article highlights the value that having a trusts and estates practitioner on board as your trusted family advisor brings to you… Read more

Nina is featured in The New York Times Wealth Matters Column

Nina was quoted in the New York Times “Wealth Matters” column on Saturday, August 23, 2014.  The article concerns the benefits and detriments of the use of Powers of Attorney and Revocable Trusts.  To access the complete article online, go to and search for “Nina P. Silfen.”

2014 Federal Estate and Gift Tax Exemption and 2014 Gift Tax Annual Exclusion Are Announced

For those who like to think ahead, the new federal estate tax exemption for 2014 and the annual gift tax exclusion for 2014 have been announced by the U.S. government.  The estate and gift tax exemption will  be $5,340,000.00, which is a $90,000.00 increase over the exemption for 2013.  The federal estate and gift tax exemption is the amount that a U.S…. Read more

Nina is Appointed to Influential Bar Committee

Nina was appointed in summer 2013 for a three year term to the prestigious Trusts Estates and Surrogate’s Court Committee of the Association of the Bar of the City of New York.  The Committee, which is comprised of distinguished members of the New York Bar who specialize in trusts and estates, drafts and comments upon proposed New York State legislation… Read more

New York Estate Tax Trap

If your estate is under five million dollars, you probably think you have a free ride under our new estate tax law.  Not if you live in New York State. The federal estate tax exemption, $5,250,000 for deaths in 2013, is now permanent and will rise with inflation.  New York only exempts $1,000,000. Married couples often execute Wills setting aside the amount… Read more

Estate Planning for Special Needs Children: peace of Mind for Parents

I was recently re-visiting an article about estate planning for families with special needs children that appeared in October 2008 in the Wall Street Journal entitled “An Estate Plan Built for Special Needs.” The article, like so many others, highlights the statistics: that more than 41 million Americans, or almost 15% of Americans age 5 or over have some type… Read more


June 18, 2012 – Rebecca School (New York, New York)- Presentation to the parents of special needs teenagers on the subject of estate planning for families of children with special needs.