Jill Lebowitz, a Member of law firm Norris McLaughlin, P.A., will present “Practical Aspects of Administration of Trusts Two Years After the Enactment of the Uniform Trust Code” as part of a panel discussion for the American College of Trust and Estate Counsel (ACTEC) workshop. The workshop, open to ACTEC Fellows and invited guests only, is being held on Tuesday, October 2, at the New Jersey Law Center in New Brunswick.
ACTEC is a national organization of approximately 2,500 lawyers elected to membership by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors. Fellows are peer-elected based on specific criteria, including having extensive experience in the practice of estate planning, trust and estate administration and probate law, an outstanding reputation, exceptional skill, and substantial contributions to the field through writing, teaching and bar association leadership activities. ACTEC Fellows work locally and nationally to improve and reform estate, trust and tax laws, procedures and professional responsibility.
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 complex estate plans, philanthropic planning, and business succession issues. She drafts estate planning instruments, including wills, revocable living trusts, 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.
Additionally, Lebowitz handles all aspects of trust and estate administration, as well as fiduciary litigation and guardianship matters. 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 the final distribution of estates and trusts. Lebowitz 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 is the Immediate Past Chair of the New Jersey State Bar Association’s Real Property, Trust & Estate Law Section and continues to serve on the Section’s Board of Consultors. She is also the Immediate Past President of the Greater Middlesex/Somerset Estate Planning Council and she continues to serve on its Board of Trustees.
Lebowitz has also been selected for inclusion on the list of New Jersey Super Lawyers in the Estate & Probate section.
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.