New Jersey Court rules on Trustee Resignation Letter
In the Matter of the Gloria T. Mann Revocable Trust On June 2, 2021, the New Jersey Appellate Division (DOCKET […]
Read More TextWhen are the Proceeds of a Wrongful Death Action Includible in the Decedent’s Estate for Purposes of the New Jersey Estate and Inheritance Tax?
“Under New Jersey law, a decedent’s wrongful death provides two separate causes of action: one on behalf of the beneficiaries […]
Read More TextSECURE Act Changes to IRA Distributions
The SECURE Act made sweeping changes on estate plans for decedents dying on or after January 1, 2020. The new […]
Read More TextSECURE Act Changes to IRA Distributions
The SECURE Act made sweeping changes on estate plans for decedents dying on or after January 1, 2020. The new […]
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IRS Rules Under Section 2511 that Transfers to Irrevocable Trust are Incomplete for Purpose of Federal Gift Tax
Private Letter Ruling 202017018, 04/24/2020, IRC Sec(s). 2511, 671 In the only private letter ruling addressing incomplete gift, non-grantor trusts […]
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How to take Advantage of Qualified Small Business Stock (IRC 1202)
Not all stock sales are treated equally for tax purposes. If you bought stock after September 27, 2010 and that stock is […]
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2021 New Jersey & Federal Estate Tax Update
New Jersey has no effective estate tax, which means that transfers on death are not subject to a tax based […]
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Making Time of the Essence in New Jersey Real Estate Contracts
What is Time of the Essence? In New Jersey, the timing of a closing or other happening is generally not […]
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