Economic Impact Payments for COVID-19: not for estates or trusts

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Apr 122020
 

Economic Impact Payments were prompted by the Novel Coronavirus (COVID-19).

Trusts and Estates attorneys need to be aware that the law authorizes payments to eligible individuals. Section 2201 (d)(3) of the law says that estates and trusts are not eligible individuals.

These payments are authorized by the CARES Act, which is H.R. 748- 116th Congress (2019-2020), the federal Coronavirus Aid, Relief and Economic Security Act. It was signed into law by the president on 03/27/2020.

If someone filed an income tax return for the year 2018 or the year 2019, a check might have been sent to them even if they have since died.

The IRS website was updated on May 6, 2020, to address this issue.
Q10 of the EIP Eligibility and General Information section asks if someone who has died qualifies for the payment.
A10 says that the answer is No. A payment which was made to someone who died before receiving the payment should be returned to the IRS. If the payment was made solely to the deceased person, return the entire payment. If the payment was made to joint filers and one spouse was still alive when payment was received, you only need to return the portion of the payment made for the deceased person.

A41 says that if payment was made by a paper check, and the check was not cashed:
Write “Void” in the endorsement section on the back of the check. Mail the voided check to the appropriate IRS location listed on the website. Do not staple, bend or paper clip the check. Include a note stating the reason for returning the check.

If payment was made by a paper check, and the check was cashed, or if payment was made by direct deposit:
Submit a personal check, money order, etc., to the appropriate IRS location listed on the website. Make the check or money order payable to U.S. Treasury. Write 2020EIP and the recipient’s taxpayer identification number on the check. Include a brief explanation of the reason the payment is being returned.

The address to which the payment should be mailed depends on where the person lived. For New York, payment should be mailed to Brookhaven Refund Inquiry Unit, 5000 Corporate Ct., Mail Stop 547, Holtsville NY 11742. The mailing address is different for people who lived in other states.

The information on the IRS website can be found by going to:
www.IRS.gov
Click on GET CORONAVIRUS TAX RELIEF
Click on ECONOMIC IMPACT PAYMENTS
Click on ECONOMIC IMPACT PAYMENTS INFORMATION CENTER
Click on EIP ELIGIBILITY AND GENERAL INFORMATION

The CARES Act can be found at:
www.congress.gov/bill/116th-congress/house-bill/748
Click on the TEXT tab
Click on PDF
SEction 2201 (d)(3) is on page 55.

Posted 04/12/2020. Updated 05/08/2020.

Remote witnessing of documents

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Apr 122020
 

The rules for witnessing documents are among the New York law changes, prompted by the Novel Coronavirus (COVID-19), which impact Trusts & Estates attorneys and Elder Law attorneys.

The New York Governor’s Executive Order 202.14, dated April 7, 2020, authorizes the use of audio-video technology for witnessing certain documents, if certain conditions are met.

The laws which are impacted by this authorization are:

– Estates, Powers & Trusts Law section 3-2.1 (a)(2) and Section 3-2.1 (a)(4): Execution and Attestation of Wills; Formal Requirements

– Public Health Law section 2981 (2)(a): Appointment of Health Care Agent; Health Care Proxy

– Public Health Law section 4201 (3): Disposition of Remains; Responsibility Therefore

– Real Property Law Article 9: Recording Instruments Affecting Real Property

– General Obligations Law section 5-1514 (9)(b): Certain Gift Transactions; Formal Requirements; Statutory Form

– Estates, Powers and Trusts Law section 7-1.17: Execution, Amendment and Revocation of Lifetime Trusts

The conditions for compliance are:

– the person requesting that their signature be witnessed, if not personally known to the witness(es), must present valid photo ID to the witness(es) during the video conference, not merely transmit it prior to or after;

– the video conference must allow for direct interaction between the person and the witness(es) and the supervising attorney, if applicable (a pre-recorded video of the person signing is not acceptable);

– the witnesses must receive a legible copy of the signature page(s), which may be transmitted by fax or electronic means, on the same date that the pages are signed by the person;

– the witness(es) may sign the transmitted copy of the signature page(s) and transmit them back to the person; and

– the witness(es) may repeat the witnessing of the original signature page(s) as of the date that the document was signed, if the witness(es) receive the original signature pages and the electronically witnessed copies within 30 days after the date that the document was signed.

Note that this authorization was effective through May 7, 2020. Executive Order 202.28 extended it until June 6, 2020. Executive Order 202.38 extended it until July 6, 2020. Executive Order 202.48 extended it until August 5, 2020. Executive Order 202.55 extended it until September 4, 2020. Executive Order 202.60 extended it through October 4, 2020. Executive Order 202.67 extended it through November 3, 2020. Executive Order 202.72 extended it through December 3, 2020. Executive Order 202.79 extended it through January 1, 2021. Executive Order 202.87 extended it through January 29, 2021. Executive Order 202.92 extended it until February 26, 2021. Executive Order 202.95 extended it until March 24, 2021. Executive Order 202.96 extended it through March 28, 2021. Executive Order 202.98 extended it until April 20, 2021. Executive Order 202.99 extended it until April 25, 2021. Executive Order 202.100 extended it until April 30, 2021. Executive Order 202.101 extended it until May 6, 2021. Executive Order 202.102 extended it unti May 19, 2021. Executive Order 202.103 extended it through May 25, 2021. Executive Order 202.105 extended it through May 27, 2021. Executive Order 202.106 extended it through June 5, 2021. Executive Order 202.107 extended it through June 9, 2021. Executive Order 202.108 extended it through June 16, 2021. Executive Order 202.109 extended it through June 24, 2021. Executive Order 202.110 extended it through July 5, 2021.

Executive Order 202 had declared a disaster emergency in the State of New York in response to the COVID-19 pandemic. Executive Order 210, signed by the governor on 06/24/2021, states that Executive Order 202 is no longer necessary due to flattening the curve of COVID-19, slowing transmission, administering the vaccine and lowering the infection rate. Executive Order 210 rescinded Executive Order 202, effective 06/25/2021.

Executive Orders can be found on the New York Governor’s website
www.governor.ny.gov
Click on Executive Orders

Posted 04/12/2020. Updated 06/26/2021

Standby Guardian rules changed by COVID-19

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Apr 122020
 

The rules for standby guardians are among the New York law changes, prompted by the Novel Coronavirus (COVID-19), which impact Trusts & Estates attorneys and Elder Law attorneys.

The New York Governor’s Executive Order 202.14, dated April 7, 2020, modifies sections of the Surrogate’s Court Procedure Act (SCPA) to provide that any parent, legal guardian, legal custodian or primary caretaker who works in a health care facility, volunteers in a health care facility, or reasonably believes that they may otherwise be exposed to COVID-19, may designate a standby guardian by means of a written designation, as per the SCPA subdivisions listed below. The designation shall become effective in accordance with the processes set forth in those subdivisions.

The SCPA sections affected are:

SCPA 1726 (1)
SCPA 1726 (2)
SCPA 1726 (4)
SCPA 1726 (5)
SCPA 1726 (8)
SCPA 1726 (9)

Note that these modifications were effective through May 7, 2020. Executive Order 202.28 extended them until June 6, 2020. Executive Order 202.38 extended them until July 6, 2020. Executive Order 202.48 extended them until August 5, 2020. Executive Order 202.55 extended them until September 4, 2020. Executive Order 202.60 extended them through October 4, 2020. Executive Order 202.67 extended them through November 3, 2020. Executive Order 202.72 extended them through December 3, 2020. Executive Order 202.79 extended them through January 1, 2021. Executive Order 202.87 extended them through January 29, 2021. Executive Order 202.92 extended them until February 26, 2021. Executive Order 202.95 extended them until March 24, 2021. Executive Order 202.96 extended them through March 28, 2021. Executive Order 202.98 extended them until April 20, 2021. Executive Order 202.99 extended them until April 25, 2021. Executive Order 202.100 extended them until April 30, 2021. Executive Order 202.101 extended them until May 6, 2021. Executive Order 202.102 extended them until May 19, 2021. Executive Order 202.103 extended them through May 25, 2021. Executive Order 202.105 extended them through May 27, 2021. Executive Order 202.106 extended them through June 5, 2021. Executive Order 202.107 extended them through June 9, 2021. Executive Order 202.108 extended them through June 16, 2021. Executive Order 202.109 extended them through June 24, 2021. Executive Order 202.10 extended them through July 5, 2021.

Executive Order 202 had declared a disaster emergency in the State of New York in response to the COVID-19 pandemic. Executive Order 210, signed by the governor on 06/24/2021, states that Executive Order 202 is no longer necessary due to flattening the curve of COVID-19, slowing transmission, administering the vaccine and lowering the infection rate. Executive Order 210 rescinded Executive Order 202, effective 06/25/2021.

Executive Orders can be found on the New York Governor’s website
www.governor.ny.gov
Click on Executive Orders

Posted 04/12/2020. Updated 06/26/2021

Remote notarization of documents

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Apr 122020
 

The rules for notarizing documents are among the New York law changes, prompted by the Novel Coronavirus (COVID-19), which impact Trusts & Estates attorneys and Elder Law attorneys.

The New York Governor’s Executive Order 202.7, dated March 19, 2020, directs that any notarial act which is required under New York State law, is authorized to be performed utilizing audio-video technology, if certain conditions are met.

The conditions are:

– the person seeking the Notary’s services, if not personally known to the Notary, must present valid photo ID to the Notary during the video conference, not merely transmit it prior to or after the video conference;

– the video conference must allow for direct interaction between the person and the Notary (a pre-recorded video of the person signing is not allowed);

– the person must affirmatively represent that he or she is physically situated in the State of New York;

– the person must transmit, by fax or electronic means, a legible copy of the signed document directly to the Notary, on the same date it was signed;

– the Notary may notarize the transmitted copy of the document, and transmit it back to the person; and

– the Notary may repeat the notarization of the original signed document as of the date of execution, if the Notary receives the original signed document, together with the electronically notarized copy, within 30 days after the document was signed.

Note that this directive was effective through April 18, 2020. Executive Order 202.14 extended it through May 7, 2020. Executive Order 202.28 extended it until June 6, 2020. Executive Order 202.38 extended it until July 6, 2020. Executive Order 202.48 extended it until August 5, 2020. Executive Order 202.55 extended it until September 4, 2020. Executive Order 202.60 extended it through October 4, 2020. Executive Order 202.67 extended it through November 3, 2020. Executive Order 202.72 extended it through December 3, 2020. Executive Order 202.79 extended it through January 1, 2021. Executive Order 202.87 extended it through January 29, 2021. Executive Order 202.92 extended it until February 26, 2021. Executive Order 202.95 extended it until March 24, 2021. Executive Order 202.96 extended it through March 28, 2021. Executive Order 202.98 extended it until April 20, 2021. Executive Order 202.99 extended it until April 25, 2021. Executive Order 202.100 extended it until April 30, 2021. Executive Order 202.101 extended it until May 6, 2021. Executive Order 202.102 extended it until May 19, 2021. Executive Order 202.103 extended it through May 25, 2021. Executive Order 202.105 extended it through May 27, 2021. Executive Order 202.106 extended it through June 5, 2021. Executive Order 202.107 extended it through June 9, 2021. Executive Order 202.108 extended it through June 16, 2021. Executive Order 202.109 extended it through June 24, 2021. Executive Order 202.110 extended it through July 5, 2021.

Executive Order 202 had declared a disaster emergency in the State of New York in response to the COVID-19 pandemic. Executive Order 210, signed by the governor on 06/24/2021, states that Executive Order 202 is no longer necessary due to flattening the curve of COVID-19, slowing transmission, administering the vaccine and lowering the infection rate. Executive Order 210 rescinded Executive Order 202, effective 06/25/2021.

Executive Orders can be found on the New York Governor’s website
www.governor.ny.gov
Click on Executive Orders

The website of New York State’s Department of State has an alert regarding Executive Orders for what it refers to as “electronic notarization.” The alert does not always seem to be updated when a new Executive Order appears. However, sometimes a new Executive Order appears before the extension of the prior Executive Order has expired. To see the alerts, go to:
www.dos.ny.gov
Hover your mouse over Divisions
Click on Licensing Services
Hover your mouse over Professions & Occupations
Click on Notary Public

Posted 04/12/2020. Updated 06/26/2021

Fair hearing rules changed by COVID-19

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Apr 122020
 

Fair hearing rules are among the New York law changes, prompted by the Novel Coronavirus (COVID-19), which impact Trusts & Estates attorneys and Elder Law attorneys.

The New York Governor’s Executive Order 202.5, dated March 18, 2020, temporarily suspends or modifies some sections of the New York Codes, Rules and Regulations, to the extent necessary to allow or require appearances by any parties to a fair hearing by written, telephonic, video or other electronic means.

The sections affected are:

18 NYCRR 358-4.3: Responsibilities and rights in the fair hearing process

18 NYCRR 358-5.12: Telephone hearings

18 NYCRR 358-5.13: Video hearings

Note that these changes were effective through April 17, 2020. Executive Order 202.14 extended them through May 7, 2020. Executive Order 202.28 extended them until June 6, 2020. Executive Order 202.38 extended them until July 6, 2020. Executive Order 202.48 extended them until August 5, 2020. Executive Order 202.55 extended them until September 4, 2020. Executive Order 202.60 extended them through October 4, 2020. Executive Order 202.67 extended them through November 3, 2020. Executive Order 202.72 extended them through December 3, 2020. Executive Order 202.79 extended them through January 1, 2021. Executive Order 202.87 extended them through January 29, 2021. Executive Order 202.92 extended them until February 26, 2021. Executive Order 202.95 extended them until March 24, 2021. Executive Order 202.96 extended them through March 28, 2021. Executive Order 202.98 extended them until April 20, 2021. Executive Order 202.99 extended them until April 25, 2021. Executive Order 202.100 extended then until April 30, 2021. Executive Order 202.101 extended them until May 6, 2021. Executive Order 202.102 extended them until May 19, 2021. Executive Order 202.103 extended them through May 25, 2021. Executive Order 202.105 extended them through May 27, 2021. Executive Order 202.106 extended them through June 5, 2021. Executive Order 202.107 extended them through June 9, 2021. Executive Order 202.108 extended them through June 16, 2021. Executive Order 202.109 extended them through June 24, 2021. Executive Order 202.10 extended them through July 5, 2021.

Executive Order 202 had declared a disaster emergency in the State of New York in response to the COVID-19 pandemic. Executive Order 210, signed by the governor on 06/24/2021, states that Executive Order 202 is no longer necessary due to flattening the curve of COVID-19, slowing transmission, administering the vaccine and lowering the infection rate. Executive Order 210 rescinded Executive Order 202, effective 06/25/2021.

Executive Orders can be found on the New York Governor’s website
www.governor.ny.gov
Click on Executive Orders

Posted 04/12/2020. Updated 06/26/2021