By Fredrick P. Niemann, Esq.
Trust Administration: Which State Law Governs a Trust?
As trustee, you have many duties. Duties to your beneficiaries and the trust to ensure it is being administered properly to maximize distributions to …
Allowable Funeral Expenses – What Estate Expenses Can I Pay as Executor?
When a loved one dies, is nine or ten thousand dollars to pay for a funeral enough? Planning a funeral is the last thing …
A Beneficiary’s Right to Demand an Accounting is Not Absolute – Part 2
Part 1 of this article left off with observations from cases in which courts declined to enforce a beneficiary’s demand for an accounting. A …
A Beneficiary’s Right to Demand an Accounting is Not Absolute – Part 1
Does a trust/estate beneficiary have a right to financial info? Why would a court refuse to enforce that right? The beneficiaries of an estate …
How is an Executor’s Commission Calculated in New Jersey?
Is there a formula that establishes what an Executor can earn? Does an Executor get paid extra for extra work? In New Jersey, the …
Family Members Are Entitled to an Accounting and an Estate Inventory from a Former Power of Attorney
A court may compel someone who served as a Power of Attorney on behalf of another to account for monies expended during the time …
Is There Such a Thing as an Equitable Adoption So You Can Legally Inherit an Estate?
New Jersey has strict laws on adoption A stepchild is not legally the child of a deceased step-parent. An estranged biological child of a …
Is There Any Time Limit(s) for a Beneficiary to File Legal Action Against the Executor of an Estate?
There is no statute of limitations on a claim against a fiduciary by an estate beneficiary. If no release and refunding bond is filed …
Understanding Ancillary Probate in New Jersey and How it Works
Here’s a Helpful Article on How to Legally Transfer Real Estate Located in New Jersey Which is Owned by a Non-Resident Decedent’s Estate Ancillary …
You Can’t Wait 8 Years After a Person’s Death and Then Decide to Sue an Estate Executor
Families often fall apart when a parent dies and the kids start dividing up the estate. Sometimes even after the estate is concluded, one …
A Spouse Can Waive Inheritance Rights to Their Spouse’s Estate and It’s Enforceable Against NJ Medicaid
New Jersey law entitles a surviving spouse to receive an elective share of one-third of his/her deceased spouse’s estate. N.J.S.A. 313:8-1-11. A “surviving spouse …
Suicide Is No Defense to the Enforcement of a Marital Property Settlement Agreement
The NJ Supreme Court recently considered a case of whether a decedent breached his Marital Settlement Agreement (MSA) with his spouse by committing suicide …
Costs of Airfare to Attend a Funeral Are Not Permissible Deductions on a New Jersey Income Tax Return
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 …
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 …
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 …
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 …
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 …
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 …
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 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 …
Elder Abuse by the Intentional Infliction of Emotional Distress
New Jersey has laws that allow a spouse to bring legal action against those who remove their spouse from New Jersey. What can be …
You’re Dead; Who Has Access to Your Safe Deposit Box?
Banks in New Jersey have a policy regarding access to a safe deposit box upon the death of the owner Knowing your Bank’s policy …
A Judgment Against an Estate Receives No Priority Under New Jersey Law
Judgments entered against a decedent have priority under New Jersey probate and estate administration laws. However, if the decedent dies before a judgment has …
Can the Executor and Beneficiaries of an Estate Enter Into an Agreement to Modify the Terms of a Last Will and Testament
An executor and beneficiary may agree to modify and change a signed Last Will or Trust NJ Law requires certain formalities be followed before …
Understanding How the Courts in New Jersey Go About Interpreting a Disputed Last Will
When litigation is filed requesting an interpretation of a last will or a provision within a will, a party must realize that this type …
The Case of a Handwritten Note Being Admitted to Probate as a Holographic Will
A Recent NJ Case Discusses When a Handwritten Note Can Be Probated as a Last Will Sometimes a handwritten letter or document can be …
Can I Give My Dead Father’s Long Time Girlfriend a Gift if She is Not Mentioned in His Will?
NJ imposes an inheritance tax to non-exempt beneficiaries. A girlfriend of a deceased NJ resident is not an exempt beneficiary. How can the estate …