Jill Lebowitz, a Member of the Bridgewater-based law firm Norris McLaughlin, P.A., and Immediate Past Vice Chair of the New Jersey State Bar Association (NJSBA) Real Property, Trust & Estate Law Section, was installed as Chair of the Real Property, Trust & Estate Law Section on May 18, during and in conjunction with the NJSBA Annual Meeting and Convention at The Borgata Hotel Casino and Spa in Atlantic City.
“It is a privilege to be part of the NJSBA Real Property, Trust and Estate Law Section. I am honored to begin my term as Chair and look forward to serving our members and continuing the great work done by previous Chairs,” said Lebowitz.
The NJSBA serves, protects, fosters, and promotes the personal and professional interests of its members. It serves as the voice of New Jersey attorneys to other organizations, governmental entities and the public with regard to the law, legal profession, and legal system; and promotes access to the justice system and fairness in its administration. The organization fosters professionalism and pride in the profession, as well as within NJSBA. It provides educational opportunities to New Jersey attorneys to enhance the quality of legal services and the practice of law, and to the New Jersey public to enhance awareness of the legal profession and legal system. The Real Property Trust and Estate Law Section discusses developments in real property, trust, and estate law, including the creation and administration of estates, wills, and trusts.
Lebowitz devotes her practice to estate planning, trust and estate administration, and counseling tax-exempt organizations. She is experienced in drafting sophisticated estate planning instruments and counseling individuals and families regarding estate, gift and generation-skipping transfer tax issues. Lebowitz 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, Lebowitz 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. She 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. She also assists individuals, families and fiduciaries with all aspects of fiduciary litigation.
Lebowitz regularly advises tax exempt organizations regarding federal tax exemption issues, state charitable registration filings, and governance issues. On behalf of tax-exempt organizations, she 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.
Lebowitz earned her LL.M. in Taxation from New York University School of Law, her J.D. from Rutgers University School of Law—Newark, and her B.A. from New York University.