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Features

Early Impact of the CHIPS Act

Reid Knabe and Bita Rahebi

This article describes certain key developments in the period from passage of the CHIPS Act through the present day, and provides a brief survey of key grantmaking and investment activity by U.S. government agencies since passage of the Act.

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Most Popular Stories

The Stranger to the Deed Rule

In 1987, a unanimous Court of Appeals reaffirmed the vitality of the “stranger to the deed” rule, which holds that if a grantor executes a deed to a grantee purporting to create an easement in a third party, the easement is invalid. Daniello v. Wagner, decided by the Second Department on November 29th, makes it clear that not all grantors (or their lawyers) have received the Court of Appeals’ message, suggesting that the rule needs re-examination.

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The Matrimonial Strategist

Avoiding Tax Pitfalls in New York Real Property Transfers in Separation and Divorce

Most divorces involve the transfer of a marital residence between the parties as part of equitable distribution, especially when there are minor children who will continue to reside in the family home.There is a transfer tax payable on the transfer of real estate, including the marital residence, in connection with the implementation of the marital settlement agreement or divorce.

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