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Asher H. Miller, Esq. is an attorney with the law firm of Cooperman Lester Miller Carus, LLP in New York City, where he leads the firm’s Wills, Trusts and Estates Department. He has many years of experience in the planning and administration of estates and trusts as well as business succession planning, estate planning for the elderly, tax planning, fiduciary accounting, will contests, and contested accountings. Mr. Miller has represented innumerable individuals and families with moderate to very substantial wealth, as well as many of the major banks and trust companies that serve the New York Metropolitan Area. He is a member of the New York State Bar Association and a member of its Trusts and Estates Law Section Committee on Surrogate’s Court (1984 to present). He is also a member of the Association of the Bar of the City of New York and was a member of its Committee on Estate and Gift Taxation (1994-1997) and of its Committee on Trusts, Estates and Surrogate’s Courts (1989-1990; 1991 1993). He is a member of the Trusts and Estates sections of the American Bar Association and the New York County Lawyers Association. Mr. Miller is also admitted to practice law in the U.S. District Court, Southern and Eastern Districts, the U.S. Court of Appeals, Second Circuit, and the U.S. Tax Court. He received his B.A. and J.D. from Columbia University (Harlan Fiske Stone Scholar) and his LL.M. in Taxation from the New York University in 1986 (cum laude).
Important features of this year's supplement include:
- Discussion of the new law and regulations enacted in 2023 regarding in person and remote electronic notarization which significantly change the current rules. The regulations are annexed as Appendix F.
- Updated information regarding the tax ramifications of the forms.
AND NOW….
Paying for your supplement update and accessing the forms just got easier!
Pay online for your recently received supplement update using the "Add to Cart" button above, and then download and access all of the forms in digital format. We have replaced our CDs with a convenient ZIP file containing the ready-to-use, customizable documents so that you can easily open and modify the forms.
