COVID-19: Do You Have a Health Care Proxy & Living Will? Are They Up-to-Date? Tax Filing & Payment Extensions

The COVID-19 pandemic has required us to radically alter the way we live our lives and to respond to
the ever- and rapidly-changing government response. With the April 15 tax filing deadline looming, the
IRS has postponed until July 15, 2020 the filing of 2019 income tax returns, as well as the payment of
tax due on those returns and first quarter 2020 estimated taxes. No interest or penalties will be assessed
with respect to payments made on or before July 15. This delay in filing and payment deadlines applies
only to income taxes for 2019. While it applies to trust and estates, we do not read it to apply to estates
reporting on a fiscal year basis for 2018. Please contact us or your accountant if you have any questions
concerning your filing and payment obligations.

Although the New York State Department of Taxation & Finance has yet to issue formal confirmation,
Governor Cuomo has said publicly and the State Assembly website states that New York’s filing and
payment deadlines are similarly postponed. We continue to monitor the Department’s website.

The possibility of falling ill with COVID-19 rightfully has caused us all to question our preparedness.
Having an up-to-date health care proxy and living will at the ready is not a matter any of us should
ignore. If Pavia & Harcourt has prepared those documents for you in recent years, we generally have
electronic copies that we would be happy to forward to you.

If you have not executed such documents or wish to change them, we include two links below with
forms and information regarding the preparation and execution of health care proxies and living wills
by New York residents. These documents must be signed in the presence of two witnesses other than
your agent. If you choose to prepare and execute your own documents, we urge you to observe social
distancing, to provide us with copies and to contact us when the worst is over. If you would like us to
assist with the process or with the creation or revision of a power of attorney, please contact Cathy
Perusse or Karin Lundell of our Trusts & Estates Department.

The entire Pavia & Harcourt firm--attorneys and staff, is working remotely in compliance with the self-
isolation order issued by the Governor. We may be contacted at our office phone numbers and email addresses. We remain ready, willing and able to assist our clients during these difficult times.

https://www.health.ny.gov/publications/1430.pdf
https://ag.ny.gov/sites/default/files/advancedirectives.pdf

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About Pavia & Harcourt LLP

Established in 1951, Pavia & Harcourt LLP is a business law firm concentrating in international
commercial and corporate transactions, banking, media and entertainment, real estate, litigation
and arbitration, intellectual property, estate planning and administration, and matrimonial law. We
are based in New York City.

Contacting Pavia & Harcourt LLP

Questions regarding matters discussed in this publication may be directed to the author, to any
other Pavia & Harcourt lawyer with whom you may have consulted previously, or to any of the
following members of the litigation department:

Catherine Vance Perusse
+1 (212) 508-2312
cperusse@pavialaw.com

Karin J. Lundell
+1 (212) 508-2330
klundell@pavialaw.com

This publication by Pavia & Harcourt LLP is for information purposes only. It does not constitute legal or other professional advice or opinions on specific facts or matters, nor does its distribution establish an attorney-client relationship. This material may constitute Attorney Advertising as defined by the New York Court Rules. As required by New York law, we hereby advise you that prior results do not guarantee a similar outcome.