We continue now with a review of specific areas of the will, including residuary clause provisions, unlimited marital deduction requirements, disclaimer trusts, testamentary trusts and special need trusts, if necessary. ------- The next portion of the will is...

Congratulations! You have successfully navigated childhood and are now ready to send your 18 year-old into the world.  It is an exciting time but are you ready?   You are probably busy with proms, graduation parties and shopping for the new dorm room.   However, when...

In the last installment, we covered issues concerning when wills should be revised and the differences between treatment of probate and non-probate assets.  In this installment, we will begin by defining the persons in the will and then move on to a basic review of...

Each time we complete a client’s estate plan, we recommend that they revisit the plan annually at tax time to determine whether or not their financial position has changed from years prior. We also recommend the client review all of their estate planning documents at...

If your child is at least 18 years of age, has a disability which manifested before age 22, has been receiving SSI and Medicaid as a result of this disability and has a parent who subsequently dies, becomes disabled or retires, your child may lose their SSI and...

The week of April 18, 2016 found the New Jersey Legislature in session trying to determine how to squeeze the residents of the State of New Jersey for more money through “tax reform.” Chief among those “reforms” was an increase in the gas tax to support the New Jersey...

Equity Shareholder and Chair of the Firm's Tax and Estate Planning Department, Robert F. Munoz begins an important series discussing many of the essential estate planning issues New Jersey residents face - including inheritance taxes, death taxes, property transfers...