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New York and New Jersey
In more than two decades of T&E practice, Ruth Ann has drafted and analyzed receipt, release, refunding and indemnification agreements in connection with settlement of estates and trusts; prepared and reviewed gift tax returns; decanted trusts, including drafting of documents and analysis of permissible scope of decanting in light of possible gift and GST tax issues; drafted wills, trust instruments and LLC operating agreements; analyzed wills and trust instruments in connection with estate planning and post mortem tax planning; prepared, reviewed, and provided advice regarding accountings for trusts with a range of values sometimes in excess of $130 million; settled estates and trusts with New York State's Attorney General; and reviewed federal and state fiduciary income tax returns for estates and trusts.
In addition to her private practice experience, Ruth Ann worked as an associate attorney in the Real Estate Division of the New York City Housing Authority, where she drafted commercial leases and other real estate related documents; drafted and negotiated license agreements for motion picture and television filming on Authority property; and resolved property disputes between neighboring landowners.
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