November 28, 2011
Norris McLaughlin, P.A.
721 Route 202-206, Suite 200
P.O. Box 5933
Bridgewater, NJ 08807-5933
Contact: Edward C. Miller, Jr.
Chief Marketing Officer
(908) 722-0700 x4224
Nichole Cipriani Speaks on Rules of Trust Administration
Bridgewater, NJ (November 28, 2011) – A. Nichole Cipriani, an attorney with Bridgewater-based law firm Norris McLaughlin, P.A., presented at “Rules of Trust Administration in New Jersey,” a seminar hosted by Lorman Education Services, on Wednesday, November 30, 2011, at the Crowne Plaza Edison. In her presentation, she identified the stakeholders in trust administration, the types of trusts, and types of assets that fund the trust. Other topics covered included trusts to preserve government aid, responsibilities of the trustee, administration of the trust, and taxation of the trust.
Cipriani assists individuals and families with a broad range of estate and tax planning, including business succession planning, special needs and disability planning, and international estate planning. To that end, she is experienced in preparing wills, insurance trusts, revocable trusts, qualified domestic trusts, grantor-retained annuity trusts, charitable trusts, qualified personal residence trusts, special needs trusts, supplemental benefits trusts, durable powers of attorney, and advance directives for health care. Cipriani’s planning practice also encompasses asset planning involving family limited partnerships and tax-exempt organizations such as family foundations.
In addition, Cipriani counsels executors and trustees in administering estates and trusts. Her practice includes probate proceedings, preparing estate and inheritance tax returns, handling estate and inheritance tax audits and preparing refunding bonds and releases and waivers to effect interim and final distributions from an estate or trust.
Cipriani has extensive experience representing clients before the Internal Revenue Service, preparing filings for individuals and legal entities, including Forms 706, 709, 990 and 1041, drafting and filing Tax Court petitions and Private Letter Ruling requests, and negotiating Innocent Spouse relief.
Cipriani was named to the New Jersey Rising Stars list as one of the top attorneys in the state for 2010. No more than 2.5 percent of the lawyers in the state are selected to the list.
Cipriani completed her undergraduate studies in French Literature and English at Emory University in Atlanta in 2000. She went on to become an assistant editor of Parenting magazine in New York City. In 2005, she graduated from Seton Hall University School of Law, where she was a Presidential Scholar. In 2009, she earned an LL.M in Taxation from New York University School of Law. She was admitted to practice law in New Jersey and the United States District Court for the District of New Jersey in 2005, as well as New York in 2006.
After law school, Cipriani served as a law clerk to the Honorable Donald G. Collester, Jr., Superior Court of New Jersey, Appellate Division. While attending law school, she worked for PricewaterhouseCoopers’ International Tax Group and was a summer associate at a health law boutique firm. She also interned at the Internal Revenue Service and the New York Stock Exchange.