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Jill Lebowitz devotes her practice to estate planning, trust and estate administration, and counseling tax-exempt organizations.

Jill is experienced in drafting sophisticated estate planning instruments and counseling individuals and families regarding estate, gift and generation-skipping transfer tax issues.  She advises clients on the development of both simple and complex estate plans, philanthropic planning and business succession issues.  She is experienced in drafting estate planning instruments, including wills, insurance trusts, dynasty trusts, charitable trusts, grantor retained annuity trusts, qualified personal residence trusts, shareholders agreements, limited liability company operating agreements, durable powers of attorney, and advance directives for health care.

In addition, Jill handles all aspects of trust and estate administration, as well as fiduciary litigation.  She prepares federal and state estate and inheritance tax returns and federal gift tax returns.  Jill is knowledgeable in drafting disclaimers and agreements regarding post-mortem planning, informal distribution agreements, judicial fiduciary accountings, and handling court proceedings to effect final distribution of estates and trusts.  She also counsels individuals and financial institutions regarding their fiduciary duties as personal representatives and trustees, including advising on legal and tax issues, as well as issues in connection with administering trusts.  Jill also assists individuals, families and fiduciaries with all aspects of fiduciary litigation.

Jill regularly advises tax exempt organizations regarding federal tax exemption issues, state charitable registration filings, and governance issues.  On behalf of tax-exempt organizations, Jill drafts nonprofit corporation documents and prepares federal applications for tax exempt status, state charitable registration filings, and state property tax and sales tax exemption applications.  She has extensive experience advising individuals, family and corporate foundations, and tax exempt organizations on nonprofit corporate governance, private foundation excise taxes, domestic and international grant-making, executive compensation, excess benefit rules and intermediate sanctions, unrelated business income, scholarship programs, and fundraising issues.

Jill has been selected for inclusion on the list of New Jersey Super Lawyers in the Estate & Probate section.

  • “Digging Deeper into the New Jersey Inheritance Tax,” NJICLE Estate Planning Summer Institute, New Jersey Law Center, New Brunswick, NJ, 19-20, 2018
  • Meritas U.S. Trusts & Estates Practice Group Meeting, Hyatt Regency Hotel, New Orleans, LA, November 2-3, 2017
  • “Lifetime Gift Planning,” NJICLE Estate Planning 101 – Client Intake to Final Plan, New Jersey Law Center, New Brunswick, NJ, August 16, 2017
  • “Generation-Skipping Transfer Tax,” NJICLE Estate Planning Summer Institute, New Jersey Law Center, New Brunswick, NJ, July 21, 2017
  • “No More Discounts (Maybe) and No More Federal and NJ Estate Tax (Maybe),” NJICLE 8th Annual Probate Symposium, New Jersey Law Center, New Brunswick, NJ, March 17, 2017
  • “Generation-Skipping Transfer Tax,” NJICLE Estate Planning Summer Institute, New Jersey Law Center, New Brunswick, NJ, July 22, 2016
  • “The PATH to a Permanent IRA Charitable Rollover,” NJICLE Hot Tips in Taxation, New Jersey Law Center, New Brunswick, NJ, January 25, 2016
  • “Generation-Skipping Transfer Tax,” NJICLE Estate Planning Summer Institute, New Jersey Law Center, New Brunswick, NJ, July 24, 2015
  • “Tips For Using the New Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code,” NJICLE Hot Tips in Taxation, New Jersey Law Center, New Brunswick, NJ, January 29, 2015
  • “Automatic Revocation of Tax Exempt Status – How to Apply for Retroactive Reinstatement,” NJICLE Hot Topics in Taxation, New Jersey Law Center, New Brunswick, NJ, January 29, 2014
  • “Charitable Giving Techniques,” NJICLE Hot Topics in Taxation, New Jersey Law Center, New Brunswick, NJ, January 30, 2013
  • “Tax Exempt Organizations From Start to Finish,” National Business Institute, Cherry Hill, NJ, August 21, 2012
  • 2011 Estate/Gift Tax Changes: Implications for Estate Plans,” Norris McLaughlin, P.A., Bridgewater, NJ, February 7, 2011
  • 2011 Estate/Gift Tax Changes: Implications for Estate Plans,” Norris McLaughlin, P.A., Bridgewater, NJ, January 25, 2011

Jill Lebowitz was selected to the 2018 Super Lawyers list. The Super Lawyers List is issued by Thompson Reuters. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

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