Nichole A. Cipriani, a Member of law firm Norris McLaughlin, P.A., presented “Estate Planning 101 and Planning for Children with Special Needs” to parents at P.G. Chambers School (PGCS) in Cedar Knolls, 6:30 – 8:30 p.m., on April 11, hosted by the P.G. Chambers Home School Association. Cipriani discussed why having an estate plan is important and why an attorney is necessary. She explained estate planning documents, wills, probate, inherited assets, power of attorney, death and transfer taxes, different types of trusts, 529 savings accounts, ABLE accounts, qualified disability expenses, guardianships, and charitable gifts.
Serving ten counties in northern New Jersey, PGCS helps children with disabilities lead full, productive lives; develop confidence in their own unique abilities; and engage in the community through education and therapy. Abbey M. Horwitz, a Member of the firm, is an active volunteer with P.G. Chambers School, a member of the P.G. Chambers Board of Trustees, serves on the Development Committee, and coordinated and created the presentation. Her daughter has been a student at the school for the past five years. For more information about PGCS, visit www.chambersschool.org.
A resident of Bernardsville, Cipriani devotes her practice to estate and tax planning, estate administration, guardianship, and fiduciary litigation. She assists individuals and families with business succession planning, special needs and disability planning, and international estate planning. 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 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. She is Co-Chair of the Elder, Estates and Trusts Committee of the Somerset County Bar Association. She earned her LL.M. in Taxation from New York University School of Law, her J.D. from Seton Hall University School of Law, where she was a Presidential Scholar, and her B.S. from Emory University. Cipriani is admitted to practice law in New Jersey, United States District Court for the District of New Jersey, and New York.
Horwitz, a resident of Cedar Grove, practices primarily in the area of estate planning and administration. She is experienced in preparing wills, revocable and irrevocable trusts, durable powers of attorney, advance directives for health care, and other estate planning documents. She is also experienced in administering estates and trusts, including counseling executors and trustees; preparing estate, trust, and guardianship pleadings; preparing estate and trust accountings; preparing estate tax returns; handling estate tax audits; and preparing releases and waivers for distributions from estates and trusts.
In addition, Horwitz has experience preparing corporate and LLC filings, including certificates of incorporation, articles of organization, bylaws, operating agreements, and IRC 501(c)(3) filings.
Horwitz earned her LL.M. in Taxation from Villanova University in 2018, her J.D. from New York Law School, where she received the Carbonell Fellowship in Law and Policy, in 2006, and her B.A. from Washington University in St. Louis in 2000.