On November 6, 2007, Christopher J. Hanlon, Esq. of Hanlon Niemann was named to the 2008 New Jersey Super Lawyers List. Only five percent of New Jersey attorneys are chosen each year based on the multiphase selection process. For more information, contact Christopher J. Hanlon, Esq. at CHanlon@hnwlaw.com/.
Gift Tax Returns – The same general rules applicable to income tax returns apply to annual gift tax returns. That is, a 3-year statute of limitations applies to the initiation of an audit. The IRS has issued regulations describing substantiation requirements to ensure the protection of the statute of limitations for gift tax purposes. At […]
Looking for something you can give your children and grandchildren that can’t be swallowed, won’t be recalled and doesn’t contain excessive amounts of lead? Consider contributing to your children’s and grandchildren’s 529 college savings plan. The gift of a 529 plan probably won’t make your children and grandchildren squeal with joy but years from now, […]
November 30, 2007 – Fredrick P. Niemann participated in a seminar hosted by the Mercer County Bar Association entitled “Utilizing Special Needs Trusts in Personal Injury and Matrimonial Settlement”, and successful mediation in Probate Litigation and Family Disputes.
Freehold, NJ – The National Academy of Elder Law Attorneys (NAELA) has announced that Fredrick P. Niemann, Esq. of Hanlon Niemann, P.C. in Freehold has attended its annual Advanced Elder Law Institute held in Memphis, Tennessee, November 2-4 2007. Some of the highlights of the 2007 NAELA Advanced Elder Law Institute, “It’s Now or Never!” […]
The Department of Veterans Affairs should overhaul its outdated system of compensating former military personnel for disabling injuries they suffered during their service, the Institute of Medicine recommended yesterday. The current system dates, in part, to the World War II era. It is out of step with modern medical advances in diagnosing, understanding and treating […]
Estates holding a closely held business interest valued at greater than 35 percent of the adjusted gross estate can elect to pay estate taxes in installments. The rules also permit the IRS to require the estate to post a surety bond to secure the government’s interest in the deferred tax. The IRS has imposed a […]
The Center for Medicare Advocacy has just issued a report discussing the circumstances in which Medicare may be liable for dental services. The report concludes: “The likelihood of obtaining Medicare coverage for non-routine dental care can be increased by taking certain steps. First, a treatment plan established at the outset by the primary physician providing […]
Monmouth County’s largest newspaper, the Asbury Park Press, recently wrote a featured article entitled “How To Prepare Your Will” with New Jersey based Fredrick P. Niemann of Hanlon Niemann, a commentator on the importance of a properly written Will, Health Care Directive and Power of Attorney. Mr. Niemann was extensively quoted, along with a client […]
APPELLATE DIVISION RULES ON SPOUSAL ELECTIVE SHARE RIGHTS UNDER A PREMARITAL CONTRACT The New Jersey Appellate Division on June 20, 2007, decided that a widow’s premarital waiver of an elective share to the Estate of her late husband was void when the underlying premarital contract was found unenforceable. In a case between a step-parent and […]