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  • Apr 23, 2019Nichole Cipriani Presented to P.G. Chambers School Parents

    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.

    Posted in: A. Nichole Cipriani, Abbey M. Horwitz, Elder Care & Special Needs Law, Estate Planning & Administration, News | Tags: , , , , , , , , , , , , , , , ,

  • Mar 06, 2017Jill Lebowitz to Facilitate 8th Annual Probate Symposium

    Jill Lebowitz, a Member of the Bridgewater-based law firm Norris McLaughlin, P.A., and Vice Chair of the New Jersey State Bar Association (NJSBA) Real Property, Trust & Estate Law Section, will be a moderator and speaker at the 8th Annual Probate Symposium to be held Friday, March 17, at the New Jersey Law Center. The event is sponsored by the New Jersey Institute for Continuing Legal Education in cooperation with the NJSBA Real Property, Trust & Estate Law Section and the NJSBA Senior Lawyers Special Committee.

    This year’s symposium will feature knowledge and expertise gained from many years of estate planning practice, including updates on elder law and special needs trusts; retirement benefits; estate and trust litigation; charitable remainder trusts; estate planning for digital assets; and gift, estate, and income tax issues; as well as the phasing out of the New Jersey Estate Tax.  Lebowitz, along with Glenn A. Henkel, Esq., and Richard H. Greenberg, Esq., will discuss “No More Discounts (Maybe) and No More Federal and NJ Estate Tax (Maybe).”  For more information or to register, visit www.njicle.com or call (732)214-8500.

    Lebowitz devotes her practice to estate planning, trust and estate administration, and counseling tax-exempt organizations. In the area of estate planning, Lebowitz counsels individuals and families regarding simple and complex estate planning, business succession issues, philanthropic planning, and elder law 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 the area of trust and estate administration, Lebowitz prepares numerous federal and state estate and inheritance tax returns. In addition, she drafts disclaimers and agreements regarding post-mortem planning, prepares informal distribution agreements, judicial fiduciary accountings, and court proceedings to effect final distribution of estates and trusts. She also counsels individuals and financial institutions about their fiduciary duties as personal representatives and trustees, including advising on legal and tax issues, and issues relating to trust administration.

    On behalf of tax-exempt organizations, Lebowitz drafts non-profit corporation documents and prepares federal applications for tax exempt status, state charitable registration filings, and state property and sales tax exemption applications. She advises individuals, family and corporate foundations, and tax exempt organizations on non-profit 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.

    Posted in: Estate Planning & Administration, Jill Lebowitz, News | Tags: , , , , , , ,

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