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  • Jul 21, 2020Jill Lebowitz to Speak on New Jersey Inheritance Tax at NJICLE Estate Planning Summer Institute

    Jill Lebowitz, a Member of the law firm Norris McLaughlin, P.A., will present “Digging Deeper into the New Jersey Inheritance Tax” for the New Jersey Institute of Continuing Education (NJICLE) Estate Planning Summer Institute.

    “Each year, it is my pleasure to participate in the NJICLE Estate Planning Institute. Especially now, during these unprecedented times, it is more important than ever to stay informed,” said Lebowitz.

    About the NJICLE Estate Planning Summer Institute

    The two-day program, co-sponsored by the New Jersey State Bar Association Real Property, Trust and Estate Law Section, will be held on Thursday, July 23, and Friday, July 24, 9:00 a.m. – 4:00 p.m., as a live webcast. The Institute offers 13.4 CLE credits, including one ethics/professionalism credit. For more information and to register, visit njsba.com or call NJICLE at 732-214-8500.

    About Jill Lebowitz

    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 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.

    In addition, 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. Lebowitz 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. 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 and handles guardianship matters.

    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. Lebowitz 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 a Fellow of The American College of Trust and Estate Counsel (ACTEC), 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. She has also been selected for inclusion on the list of New Jersey Super Lawyers in the Estate & Probate section.

    Lebowitz is a 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 a Past President of the Greater Middlesex/Somerset Estate Planning Council and continues to serve on its Board of Trustees.

    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, Taxation | Tags: , ,

  • Feb 24, 2020Norris McLaughlin Welcomes Two New Members to Pennsylvania Office

    The Pennsylvania office of law firm Norris McLaughlin, P.A., is pleased to welcome Christopher R. Gray and the Honorable Rebecca L. Warren (Ret.) as Members of the firm. Gray joins both the Tax, Trust, and Estates Practice Group and the Business Law Practice Group, while Warren will be a part of the Labor & Employment, Litigation, and Business Law Practice Groups.

    “We are grateful to have these two established attorneys join our team and look forward to enhancing our multiple practices at Norris McLaughlin. Our clients will benefit from the additional experience Chris and Rebecca are bringing,” said S. Graham Simmons, III, Administrative Partner of the firm’s Pennsylvania office.

    About Christopher Gray

    Gray focuses his practice in the areas of estate planning, estate administration, and income tax planning.

    In addition, Gray is experienced in corporate matters, business transactions, non–profit issues, health care governance, elder law, and general litigation. He represents high net-worth clients and their businesses in developing estate, gift, income tax, and succession planning strategies.

    Prior to joining Norris McLaughlin, Gray has worked both in private practice and with a financial strategies company advising affluent private clients on business investments, multigenerational estate preservation, and wealth planning.

    A long-time resident of Pennsylvania, Gray is a past officer of the Lehigh Valley Estate Planning Council, and currently serves on the Northampton Community College Foundation Board of Directors, where he is also Chair of its Planned Giving Committee.

    With 25 years of experience, Gray frequently presents on tax law and initiatives, estate planning tools and techniques, and asset protection.

    Gray received his J.D. from Thomas M. Cooley Law School, cum laude, in 1993 and his B.A. from Franklin and Marshall College in 1987. He also earned his LL.M. in Taxation from Georgetown University Law Center in 1994.

    “Our Practice Group has witnessed recent and robust growth. We are delighted to welcome Attorney Gray to join our Team at this auspicious time. Chris is a fine asset to our firm and to our clients,” said Judith A. Harris, Co-Chair of the Tax, Trust, and Estates Practice Group.

    About Rebecca Warren

    Warren devotes her practice to labor and employment, business and corporate matters, and general liability litigation.

    As a former in-house corporate attorney and having counseled businesses for over 25 years, Warren is acutely aware of the unique and varied legal needs of business clients. She has created thousands of customized legal documents for corporations, partnerships, LLCs, and sole proprietors. Warren is also well-versed in providing legal strategy and guidance regarding daily business issues and concerns ranging from employment matters to third-party disputes.

    As a former prosecutor, Warren is well-positioned to counsel clients in crisis management, internal and governmental investigations, and regulatory and business compliance. She has represented prominent clients in high-stakes and multi-million-dollar cases at the county, state, and federal levels in multiple states.

    In addition, Warren has extensive experience in insurance defense, white-collar crime, election law, health care, commercial law, estate practice and administration, family law, and real estate.

    Warren handles all aspects of litigation for her clients, having appeared in court on thousands of hearings, proceedings, arbitrations, jury and non-jury trials, and appeals. She was formerly appointed Solicitor for various non-profit organizations and government agencies and had regularly served as a county Arbitration panel member and Chairperson.

    Prior to joining Norris McLaughlin, Warren founded a multi-county law firm and real estate closing company and was a partner in a Philadelphia firm.

    Warren was elected as the first female District Attorney of Montour County by a 3:1 margin. In that role, she designed and implemented an intensive, personalized victim rights program; created the Multi-Disciplinary Investigative Team for child abuse cases to minimize trauma for minor victims; and collaborated with agencies to provide services and treatment for offenders.

    Warren received her J.D. from The Dickinson School of Law in 1991 and her B.A. with honors from Bloomsburg University in 1988.

    “We are excited to see growth within the firm and I am proud to be able to extend our team’s reach in Pennsylvania by adding Rebecca’s many years of experience. Having her in-house perspective, as well as her service as a District Attorney, will be a great addition to our group,” said Patrick T. Collins, Chair of the Labor & Employment Practice Group.

    Posted in: Business Law, Christopher R. Gray, Elder Care & Special Needs Law, Estate Planning & Administration, Hon. Rebecca L. Warren (Ret.), Labor & Employment, Litigation, News, Taxation | Tags: , , , , , , ,

  • Nov 01, 2017Judith Harris Presents to LVHN Physicians

    Judith A. Harris, a Member with Norris McLaughlin, P.A., recently participated in the fourth and final of Lehigh Valley Health Network’s (LVHN) 2017 financial, estate, and tax planning seminars to physicians at its Cedar Crest and Muhlenberg Campuses.  This year’s presentations are part of a multi-year effort of the LVHN Office of Philanthropy to make such planning seminars available to its physicians and other employee groups of LVHN.

    Harris’ panel presentation focused on estate and tax planning, as well as asset protection strategies for physicians and their families.  The presentation, entitled “Financial Grand Rounds: Comprehensive Planning for Physicians,” also included Robert H. Brown, CLU©, ChFC©, AEP©,  a financial planner and the proprietor of Lehigh Valley Investment Group, Retirement and Income Specialists, and was introduced and led by Dr. John Jaffe, of Physician Integration Strategies LLC, who is former Executive Medical Director of the Lehigh Valley Physician Organization.

    Jane Wrisley, the Vice President of the LVHN Office of Philanthropy, believes the Financial Grand Round presentations are a service to physicians.  Wrisley observed, “They work so hard for our patients, we want to provide a convenient opportunity for them to attend an educational forum.”

    Harris has over 30 years of experience in the areas of wills and trusts, estate planning, estate administration, and taxation.  In addition to creating estate plans from the most basic to the most sophisticated wills, revocable trusts, powers of attorney, and living wills, Harris’s areas of practice include business matters involving corporations, partnerships, and limited liability companies and planning for business succession.  Harris’s practice also includes charitable trusts and foundations; and representation of estates, trusts, and beneficiaries in disputes before the Orphans’ Court.  She routinely handles the resolution of tax controversies for businesses and individual taxpayers before various divisions (Civil, Criminal, and Collection) of the Internal Revenue Service, and the Pennsylvania Department of Revenue.  These cases often involve the resolution of estate, business, and individual audits; or collection efforts such as liens, levies, and garnishments by the IRS and state taxing authorities.  In her work as an estate planning attorney, Harris frequently structures the optimal transfer of a client’s wealth and business interests to younger generations in order to minimize tax consequences.  Harris earned her LL.M. in Taxation from Villanova University School of Law in 1991, her J.D. from American University in 1986, and her A.B., cum laude, from Bryn Mawr College in 1983.

    Posted in: Estate Planning & Administration, Judith A. Harris, News | Tags: , , , , , , ,

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