News / Announcements / Information you can use:

    Business standard mileage rate for  2010 is 50 cents.  Lower than last year - reflects lower transportation costs.

    Click here for current Applicable Federal Rate Information.

    Click here to search the New York State Corporation and Business Entity Database.

    Kelly V. Zarcone to spoke at a New York State Bar Association seminar on Estate Planning After Divorce, June 2, 2010.  Click here for more information.

    Kelly V. Zarcone judges semi-final round in Albert R. Mugel Tax Moot Court Competition on Februray 27, 2010.

    Kelly V. Zarcone teaches Healthcare law and ethics at D'Youville College, Buffalo, NY, again, Spring 2010.

     Kelly V. Zarcone discussed QDROs on Law Line on WNED AM 930 on Sat.,  October 25, 2008 and again on March 28, 2009. 

    Kelly V. Zarcone to speak at QDRO seminar, Spring 2008

    Kelly V. Zarcone speaks at seminar on protecting retirement assets.  Winter 2007.

    Kelly V. Zarcone, Esq. rewrites chapter on Trusts for Special Assets, S Corporation Trusts, for New York State Bar Association course book on Trust Planning and Drafting Techniques.  April 2007. 

    QDRO News.  Beiter v. Beiter, November 2009.  4th Department clarifies that a change in the terms of an existing pension plan constitutes a modification of an existing asset and not the creation of a new one.  Unless a new plan is created post divorce, the former spouse is likely entitled to a portion of the increase due to the modification.

    QDRO News.  McQuade v. McQuade.  2009.  General principles of contract construction, which apply to the stipulation of settlement, require courts to "adopt an interpretation which gives meaning to every provision of a contract"; in other words, "no provision of a contract should be left without force and effect"

    QDRO News.  Lemisis v. Lemisis, March 16, 2007, Slip. Op. 06-01946. 4th Department decision.  Unless the Stipulation or Separation Agreement says otherwise, the Alternate Payee has to take a fractional share of the pension, paid how ever the Participant elects.  There is no requirement that the Alternate Payee's share be calculated on the basis of a single life annuity. 

    QDRO News - July 7, 2006 - The Fourth Department confirms that a Qualified Domestic Relations Order ("QDRO") must comport with the terms of the parties' agreement and judgment of divorce. (Page v. Page, July 7, 2006, Slip Op. 5452.

    QDRO News - March 17, 2006, The Fourth Department clarifies and reiterates its 2004 decision in Kazel v. Kazel by stating that death benefits and pension benefits should be separately addressed in marital property settlements.  Where death benefits are not addressed, no ambiguity will be found in an otherwise unambiguous document.  (Hoke v. Hoke, March 17, 2006, Appellate Division, Fourth Department)

    Attorney Kelly V. Zarcone, spoke at National Business Institute Seminar on Tax Advantages of Limited Liability Companies on April 27, 2006 in Buffalo, New York.