close

Trusts

  • 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: , , , , , , , , , , , , , , , ,

  • Nov 07, 2018James J. Costello, Jr. to Present on Using Trusts in Estate Planning and Asset Protection

    James J. Costello, Jr., a Member of law firm Norris McLaughlin, P.A., and Co-Chair of its Trust, Estate and Individual Tax Group, will be a featured speaker at “Using Trusts in Estate Planning and Asset Protection,” sponsored by The National Business Institute (NBI).  The seminar will take place at the Courtyard Princeton on Thursday, November 15, and Friday, November 16, from 9:00 am to 4:30 pm.

    The seminar will address the effective use of trusts in estate planning and asset protection. Presenters will explore a variety of planning tools that will help tailor a trust that fits the client’s specific situation. CLE, CPE, IACET, and PACE credits are available. For more information or to register, please visit the NBI’s web site here.

    Costello focuses his practice on estate planning and administration, litigation and disputes among beneficiaries, general federal and state tax law and controversies, and the formation, dissolution, purchase, sale and mergers of all types of closely-held business entities.

    Costello represents individuals in all aspects of general and sophisticated estate planning, including drafting wills, lifetime and testamentary trusts, powers of attorney, health care directives, prenuptial agreements and co-habitation agreements, employing sophisticated strategies when warranted matters include family limited liability companies (“LLCs”), sales to intentionally defective grantor trusts, spousal lifetime access trusts (“SLATS”), dynasty trusts and charitable trusts.  His representation of fiduciaries covers all aspects of estate and trust administration, including preparation and filing of federal and state estate and income tax returns; representation in IRS and New Jersey Division of Taxation audits; litigation and disputes among beneficiaries; preparation and filing of federal and state estate and inheritance tax returns; and defending those returns on audit.

    Costello has published articles and lectured extensively to civic and professional groups on estate planning, elder law, and tax law topics.  He is a former Trustee and Advisory Board Council member of Alzheimer’s New Jersey (formerly known as the Greater New Jersey Chapter of the Alzheimer’s Association), and a former Trustee and Secretary of the Bernardsville Library Foundation, Inc. and currently serves on the Vestry of the Church of St. John on the Mountain in Bernardsville. Costello earned his J.D. from Western New England College School of Law and his M.L.T. from Georgetown University Law Center.

    Posted in: Estate Planning & Administration, James J. Costello, News | Tags: , , , , , , ,

  • Oct 01, 2018Jill Lebowitz to Present at American College of Trust and Estate Counsel Workshop

    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.

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

  • Jul 11, 2018Jill Lebowitz to Present 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. 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 19, and Friday, July 20, from 9:00 a.m. to 4:00 p.m., at the New Jersey Law Center in New Brunswick.  The Institute offers 13.4 CLE credits and is also available as a live webcast.  For more information and to register, visit njsba.com or call NJICLE at 732-214-8500.

    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.  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 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 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 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: , , , , , , , , , , ,

  • Jul 09, 2018Jill Lebowitz Elected Fellow of American College of Trust and Estate Counsel

    Jill Lebowitz, a Member of law firm Norris McLaughlin, P.A., has been elected as a Fellow of The American College of Trust and Estate Counsel (ACTEC).  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.

    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.  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.  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.

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

  • Oct 18, 2017Jill Lebowitz to Speak at Meritas U.S. Trusts & Estates Practice Group Meeting

    Jill Lebowitz, a Member of Bridgewater-based law firm Norris McLaughlin, P.A., will speak at the inaugural Meritas U.S. Trusts & Estates Practice Group Meeting at the Hyatt Regency Hotel in New Orleans on November 2-3.  She will present recent developments in federal estate, gift, and generation-skipping transfer taxes.  Lebowitz is a founding member of the Meritas U.S. Trusts & Estates Practice Group Steering Committee and is on the planning committee for the meeting.

    Meritas is an established global alliance of more than 170 independent, full-service law firms, with a comprehensive means of monitoring and enhancing the quality of its member firms—a process that saves clients time in validating law firm credentials and experience.  Firms become members by invitation only and maintain membership by meeting standards of a uniquely comprehensive Quality Assurance Program.  Firms are regularly assessed and recertified for the breadth of their practice expertise and client satisfaction.  Firm quality feedback is reflected in a Satisfaction Index score, which is available online.

    As Meritas’ only firm located in New Jersey, Norris McLaughlin, P.A. utilizes Meritas to extend its services to clients in every state and in more than 70 foreign countries.  The firm’s membership in Meritas provides clients with immediate access to high-quality legal services in other jurisdictions.

    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.  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 currently serves as Chair of the New Jersey State Bar Association Real Property, Trust & Estate Law Section.  She 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: , , , , , ,

  • May 23, 2017Jill Lebowitz Installed as NJSBA Real Property, Trust & Estate Law Section Chair

    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.

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

Categories