New YorkNew York(NY) Tiffany, Michael J. personal infomation and areas of practice

New York New YorkLeader & Berkon LLP attorney Tiffany, Michael J. is a Very good lawyer practice area in Litigation Business Complex Commercial Litigation Mediation Arbitration Trial 100% of Practice Devoted to Litigation ,Business & Commercial, Litigation & Appeals,Leader & Berkon LLP

if you have any problem in Practice Devoted to Litigation ,Business & Commercial, Litigation & Appeals,please email to Leader & Berkon LLP or call 212-486-2400 or Go to our company directly(addr:630 Third Avenue New York,NY) ,we will provide free legal advice for you.

• Michael J. Tiffany concentrates his practice in litigation anddispute resolution, handling a broad range of general businessand complex commercial matters. He has extensive experienceand consistent success handling the multiple phases ofmediation, arbitration, and trial.

  Complex Commercial LitigationMichael has litigated and advised clients on a variety of mattersinvolving contract disputes, business torts, breach ofrepresentations and warranties, and licensing and purchaseprice disputes. He has worked on behalf of a variety of clients,including large public companies, individual corporaterepresentatives, privately held corporations, institutionallenders, and private equity firms. Michael defeated amultimillion dollar fraud claim brought by a global apparelcompany. Diesel Props S.R.L. v. Greystone Bus. Credit II LLC,2011 U.S. App. LEXIS 318 (2d Cir. 2011). Michael also defeated a$32 million action for breach of letters of credit against aUkrainian bank. Cargill Financial Services International, Inc. v.Bank Finance and Credit Limited, 70 A.D.3d 456 (1st Dep’t 2010).

  Financial Services Related MattersMichael has successfully represented clients in regulatoryagency investigations including FINRA disciplinary matters.

• New York Illinois

• J.D., St. John’s University, 2002 Manhattan College, Riverdale, 1999B.A.

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Litigation Business Complex Commercial Litigation Mediation Arbitration Trial 100% of Practice Devoted to Litigation ,Business & Commercial, Litigation & Appeals legal template form download

lawyer Tiffany, Michael J. Reviews

Litigation

Litigation

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nk or trust company which must be licensed by the State of California. You may also provide for co-trustees. You should discuss your choice with an estate planning lawyer. There are a number of issues to consider. For example, will the appointment of one of your adult children cause undue stress in his or her relations with siblings? What conflicts of interest are created if a business associate or partner is named as your trustee? Will the person named as successor trustee have the time, organizational ability, and experience to do the job effectively?. . 7. What Are the Disadvantages of a Living Trust?. . Because living trusts are not under direct court supervision, a trustee who does not act in your best interests or in a prudent fashion accountable to you or your beneficiaries may, in some cases, be able to take advantage of the situation to a greater extent than would be possible had the trustee been under direct court supervision, which provides such safeguards as court accountings and, in some situations, a bond.. . In some cases, the cost of preparing a living trust and other estate planning documents will be higher than the cost of simply preparing a will. However, in more complex estate plans, the difference in cost may not be significant.. . Once created, the trust must be "funded ." The funding of a trust is simply the transfer of assets from your own name to whomever is acting as trustee of your living trust - be that you or some other person. Deeds to real property must, therefore, be prepared and recorded, bank accounts transferred, and stock and bond accounts or certificates transferred as well. These are not necessarily expensive tasks but they are important ones and require some paperwork to complete in order to make your trust effective.. . People in certain businesses (for example, real estate development) sometimes find that having a living trust creates excessive problems in the operation of the business when it is necessary to deal with a third party such as a title company.. . 8. If I Have a Living Trust, Do I Still Need a Will?. . Yes. Your will affects any assets which, for one reason or another, were held in your name alone at your death and not in your living trust or in some other form of ownership. With the living trust, your will usually contains as its primary provision for the distribution of your estate, a "pour over" provision, which simply directs that any assets held in your name be transferred at your death to your living trust. Of course, a probate is not avoided with respect to those assets which are transferred to your living trust by your will.. . Your will may also nominate the guardians of the person and estate of your minor children, to care and provide for them.. . The State Bar has published a pamphlet entitled "Do I Need a Will?" which provides more detailed information about wills. You may obtain a free copy of the pamphlet by sending a stamped, self-addressed envelope with your request to the address listed below.. . 9. Does a Living Trust Save Estate Taxes?. . No. While a living trust may contain provisions which can postpone, reduce or even eliminate estate taxes, similar provisions could be placed in a will to accomplish the same tax planning.. . 10. Does a Living Trust Pay Income Taxes?. . Not during your lifetime. For so long as you are either the trustee or a co-trustee, no income tax returns are required to be filed for your living trust. The taxpayer identification number for the trust is your Social Security number, and all income and deductions related to the assets held in the trust are reportable on your individual income tax returns. When you are no longer a trustee of your trust, then information returns must be filed by the trustee, reporting all of the income and deductions relating to the trust assets to the IRS and attributing them to your personal return

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