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Law Office of Robert Aufseeser

Law Office of Robert Aufseeser

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Category: Taxation

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How to Best Choose a Taxable Year for an Estate

June 10, 2022June 12, 2022 Robert Aufseeser

The ability to elect a fiscal tax year is a powerful planning tool that, when used wisely, can reduce overall taxes and facilitate the orderly administration of the estate.

Probate, Taxation 1040, 1041, Estate, Estate Administration, Estate Income Taxes, Fiscal Year, Income Taxes, Probate, Tax Planning
New Jersey Inheritance Tax

New Jersey Inheritance Tax for Non-Residents

January 26, 2022January 26, 2022 Robert Aufseeser

If you live outside New Jersey and you leave New Jersey property to someone at your death, New Jersey may impose a tax.

Taxation Class A Beneficiary, Form IT-NR, Form L-9 NR, New Jersey Estate Tax, New Jersey Inheritance Tax, Non-resident

When are the Proceeds of a Wrongful Death Action Includible in the Decedent’s Estate for Purposes of the New Jersey Estate and Inheritance Tax?

June 15, 2021June 10, 2021 Robert Aufseeser

“Under New Jersey law, a decedent’s wrongful death provides two separate causes of action: one on behalf of the beneficiaries […]

Blog, NJ State Law, Taxation Estate Tax, Estate Tax Inclusion, Inheritance Tax, Wrongful Death Action

SECURE Act Changes to IRA Distributions

June 3, 2021June 7, 2021 Robert Aufseeser

The SECURE Act made sweeping changes on estate plans for decedents dying on or after January 1, 2020. The new […]

Estate Planning, Taxation Estate Planning, inherited IRA, IRA, Qualified Designated Beneficiaries, retirement, SECURE Act

SECURE Act Changes to IRA Distributions

June 3, 2021June 7, 2021 Robert Aufseeser

The SECURE Act made sweeping changes on estate plans for decedents dying on or after January 1, 2020. The new […]

Estate Planning, Taxation Estate Planning, inherited IRA, IRA, Qualified Designated Beneficiaries, retirement, SECURE Act

Private Letter Ruling 202017018, 04/24/2020, IRC Sec(s). 2511, 671

June 2, 2021June 7, 2021 Robert Aufseeser

In the only private letter ruling addressing incomplete gift, non-grantor trusts (“INGs”) in 2020, the IRS ruled that the subject […]

Estate Planning, Taxation 2511, 671, Estate Planning, Grantor Trust, incomplete gift, irrevocable trust, non-grantor trust, PLR, trust

Private Letter Ruling 202017018, 04/24/2020, IRC Sec(s). 2511, 671

June 2, 2021June 7, 2021 Robert Aufseeser

In the only private letter ruling addressing incomplete gift, non-grantor trusts (“INGs”) in 2020, the IRS ruled that the subject […]

Estate Planning, Taxation 2511, 671, Estate Planning, Grantor Trust, incomplete gift, irrevocable trust, non-grantor trust, PLR, trust

Qualified Small Business Stock (IRC 1202)

June 1, 2021 Robert Aufseeser

Not all stock sales are treated equally for tax purposes. If you bought stock after September 27, 2010 and that stock is […]

Blog, Business, Taxation Capital Gain, IRC 1202, QSBS, Qualified Small Business Stock

2021 New Jersey & Federal Estate Tax Update

June 1, 2021June 1, 2021 Robert Aufseeser

New Jersey has no effective estate tax, which means that transfers on death are not subject to a tax based […]

Estate Planning, Taxation

Recent Posts

  • How to Best Choose a Taxable Year for an Estate
  • Failure to Provide Discovery Can End Your Estate Matter
  • New Jersey Inheritance Tax for Non-Residents
  • How do drag-along rights protect majority LLC owners?
  • What are Pre-emptive Rights in LLC Agreements?

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