New Jersey has regulations on permissible deductions from inheritance taxes. These permissible deductions are set forth in the State’s Administration Code. Not all estate …
Qualifying for the “Business Court”
Did you know New Jersey has a business court dedicated exclusively to commercial, construction, business and corporation cases? To qualify, your attorney must designate …
Can a Zoning Board Make Owner Occupancy a Condition of Granting a Use Variance?
Zoning boards in NJ grant use variances. Generally, a condition of variance approval cannot include a requirement for owner occupancy of a personal residence. …
What is NJ FamilyCare for Persons Over Age 65?
NJ FamilyCare programs cover individuals who are age 65 years or older as well as individuals determined by the Social Security Administration or by …
What’s the Next Step for Landlords and Evictions Restricted by the CARES Act?
You may have heard that, as part of the Federal CARES Act, Congress imposed a moratorium on certain tenancy filings. This moratorium only applies …
Hey, Mr. Executor, Know Your Role
If you have been named as an estate representative, knowing your responsibilities is very important. The following article is a general introduction to your …
Another Case of Alleged Wrongful Disclosure of Confidential Information and Breach of Contract Goes to Trial
Breaching a Confidentiality Agreement Can Lead to Serious Legal Liability Plaintiff is the former employer of Defendant. Plaintiff and Defendant entered into a confidentiality …
What if I Can’t Find the Original Will?
NJ Estate and Probate laws allow for a copy of a Will to be probated under limited situations This article discusses how to probate …
Does an Inherited IRA Have Creditor Protection Status Under NJ Law
In some states creditors can seize an Inherited IRA The IRS and Bankruptcy Court(s) can also seize an Inherited IRA This article discusses inherited …
Dealing With Customers Who May Be on the Verge of Bankruptcy
The bankruptcy code provides business creditors with defenses to stop the return of money received by a debtor during …
Some Things Just Can’t Be Changed. Understanding What Provisions of an Operating Agreement Under the New Jersey Revised Uniform Limited Liability Company Act (RULLCA) Cannot Be Waived
The New Jersey Limited Liability Company (LLC) Act is flexible in many ways giving members of an LLC freedom to negotiate and create a …
A Dead Man’s Estate Can Appeal Denial of Medicaid Long Term Care Benefits
Federal and NJ laws and regulations allow an applicant to appeal denial of Medicaid nursing home and assisted living benefits. A fair hearing appeal …
An Executor or an Estate Administrator Has Significant Discretion When Probating an Estate
Executors and Administrators of an Estate have significant discretion in the probate of an Estate under New Jersey Law. This article addresses important principles …
Taxation of Special Needs Trust Made Simple(er)
This article discusses basic tax principles of a Special Needs Trust; hereafter referred to at times as a SNT. Each Type of Special Needs …
What is the Buy-Out Formula of a LLC Member Under the Revised New Jersey Limited Liability Act (RULLA)
The New Jersey version of the Revised Uniform Limited Liability Act authorizes a member a buy-out in lieu of company dissolution when there is …
Married But Living With a Same Sex Domestic Partner – Who Has Priority to be the Administrator of an Estate When There is No Last Will and Testament?
NJ statutes define who is entitled to be appointed the Administrator of an estate where there is no Last Will. Generally, the family members …
New Jersey Charges Members of an LLC an Annual Fee for the Privilege of Being Located in New Jersey
Here is a question I was recently asked by a client interested in starting up a small business in New Jersey. Does the State …
Dealing with the New Jersey Inheritance Tax and an IRA Account
Overview of the Legal Issue(s) Involving IRA’s and the New Jersey Inheritance Tax A distant family member dies and leaves a sizeable IRA to …
Can a Board of Adjustment Grant a Variance for a Self-Created Violation of a Municipal Zoning Ordinance?
A variance application before a zoning board based on a property owners self-created mistake or hardship requires special proof and evidence. Zoning Boards of …
Dealing With the Obnoxious New Jersey Inheritance Tax Waiver and When It Can Be Avoided
While New Jersey did away with its estate death tax in 2018, it still has an inheritance tax, although the number of estates that …
Whose Debt Takes Priority When an Estate is Insolvent and NJ Medicaid Gets Involved?
If an estate has debts greater than the value of Estate assets, cash, etc., the estate is known as insolvent. Insolvent Estates create competing …
A Court of Appeals Rules That an Ex-Employee is Bound By an Internet-Based Non-Compete Clause
An Agreement signed by an ex-employee over the internet which compels binding arbitration of employment disputes is enforceable in New Jersey. Federal Arbitration Laws …
Objections to a Zoning Board Application Are Not Entitled to an Award of Legal Fees and Costs
In a land use and Zoning Board hearing, applicants often amend, withdraw and resubmit applications to address concerns raised by neighbors, board members and …
My Father’s Spouse Will Not Help Him Get Medicaid
New Jersey and Federal Law requires that spouses of Medicaid applicants provide five (5) years of information to obtain Medicaid eligibility. Not all spouses …
Wait Too Long and You Lose Your Right to Appeal an Adverse Decision by a Zoning Board of Adjustment
New Jersey Law allows a limited period of time to Appeal an adverse decision by a governmental entity. If you fail to file an …
To Make a Gift to a Minor Beneficiary, Do You Always Need to Set Up a Trust?
Consider making a gift to a minor by way of the Uniform Transfer to Minors Act or the Uniform Gift to Minors Act instead …
Creating a Trust is the Best Solution for Keeping Money Away From a Spendthrift Daughter-in-Law and Son-in-Law
Creating a trust limits the ability of beneficiaries to squander trust assets and income. If you have a son-in-law or daughter-in-law who is reckless …
Learn the Basics of NJ’s ABLE Act as an Alternative to a Special Needs Trust
Introduction The Achieving a Better Life Experience (ABLE) Act enables independence and self-reliance for persons with disabilities. The Act allows the creation of an …
Your Federal and State Income Taxes Are Not Affected by Creating a Properly Drafted Revocable Trust
A Revocable Trust is a popular estate planning tool. Some people think that creation of a Revocable Trust creates complexity under the tax code. …
A Tragic Case of a Young West Point Cadet Who Died Wanting to Preserve His Legacy
The parents of a deceased cadet at the West Point Military Academy (“West Point”) who was scheduled to graduate last year was involved in …