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Tax, Trusts & Estates

Our attorneys counsel owners of family businesses where succession planning and asset protection are linked, and individuals of substantial means who wish to take advantage of sophisticated tax planning techniques to retain and build their wealth for future generations. In addition, when tax issues arise, we seek the most expedient resolution.

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Tax, Trusts & Estates Representative Matters

We succeeded in substantiating, in IRS proceedings, the transfer of approximately $6 million of assets out of a client’s taxable estate shortly before the client’s death with no transfer tax consequences. The taxpayer funded a limited partnership with $10 million of assets and then sold a 50% limited partnership interest to her children in exchange for a private annuity, transferred approximately 10% to a charitable lead trust and transferred small percentage interests to the taxpayer’s children and grandchildren. These strategies saved the family approximately $3 million in estate taxes.

Pretrial Discovery in Florida Probate Proceedings

Tax, Trust & Estates Law June 10, 2019

Code §962 Election is an Option for GILTI Planning

Tax, Trust & Estates Law June 4, 2019

TT&E: Tax, Trusts and...Environmental?

Environmental Law March 18, 2019

Gifting Opportunity Available to New Yorkers

Tax, Trust & Estates Law January 16, 2019

2019 Estate and Gift Tax Update

Tax, Trust & Estates Law November 19, 2018

IRS Releases 2019 Retirement Plan Contribution Limits

Tax, Trust & Estates Law November 5, 2018

Investors Consider Qualified Opportunity Zone Planning

Tax, Trust & Estates Law October 24, 2018

2017 Tax Act Overview: A Helpful Hand for Most Real Estate

American Bar Association May 1, 2018

Resolving Trust Administration Issues Outside of Court

New Jersey Law Journal April 30, 2018

The New Tax Law May Make Your Patents and Other IP Less Valuable

Intellectual Property Law April 17, 2018

Should I be a C Corp? Choice of Entity after Tax Reform

Tax, Trust & Estates Law January 22, 2018

IRS to Begin Revoking U.S. Passports of Delinquent Taxpayers

Tax, Trust & Estates Law December 21, 2017

New Tax Law - What to Consider Before December 31st

Tax, Trusts & Estates Law December 21, 2017

New Jersey Enacts Uniform Fiduciary Access to Digital Assets Act

Tax, Trust & Estates Law December 19, 2017

2017/2018 Estate and Gift Tax Update

Tax, Trusts & Estates Law September 15, 2017

Partnerships Prepare for New Audit Regime

Tax, Trust & Estates Law July 24, 2017

Foreign Parents With U.S. Children: Trusts Play an Important Role

The Legal Intelligencer February 14, 2017

The Repeal of the New Jersey Estate Tax: Is it Now Safe to Move Back to New Jersey?

Tax, Trusts & Estates Law October 19, 2016

Inversions Under Siege: Treasury's Latest Countermeasures

Journal of Taxation and Regulation of Financial Institutions July, 2016

May 2016 Newsletter

Cole Schotz News May 2016

April 2016 Newsletter

Cole Schotz News April 2016

Partnership Property Contributions: The Good, The Bad and the Ugly

BNA Tax Management Real Estate Journal February, 2016

Uncertainty Remains Surrounding the Nonprofit Hospital Tax Exemption

Real Estate & Construction Law Monitor January 21, 2016

Mary Browning published a chapter titled, "Family and Business Succession Planning Remains Imperative, Despite New Tax Exemptions"

Inside the Minds: Family and Business Succession Planning 2016 Edition

The Importance of Special Purpose Trusts in Estate Planning

New Jersey Law Journal December 17, 2015

2015/2016 Estate and Gift Tax Update

Tax, Trusts & Estates Law Monitor September 28, 2015

Purchasing a Partnership/LLC Interest: Tax Tip #2 - Code Section 754 Election

Real Property, Trusts & Estates e-Report August, 2015

The ABLE Act

New Jersey Law for Special Needs Children July 14, 2015

Purchasing a Partnership/LLC Interest: Tax Tip #1—Requiring Tax Distributions

Real Property, Trusts & Estates e-Report May, 2015

Defending Against a Motion to Dismiss New Jersey State Lottery Claims

Tax, Trusts & Estates Law Monitor March 4, 2015

Toward a Better Buy-Sell Agreement

New Jersey Law Journal Business succession planning: Encourage your clients to get it done February 5, 2015

Extension of 2014 Qualified Charitable Distributions

Tax, Trusts & Estates Law Monitor December 4, 2014

2015 Estate And Gift Tax Update

Tax, Trusts & Estates Law Monitor October 31, 2014

The Importance of Selecting the Best Fiduciary

New Jersey Law Journal July 24, 2014

Banking Institutions and Powers of Attorney

Elder Law Perspectives July 10, 2014

School Segregation of Special Needs Students

New Jersey Law for Special Needs Children July 3, 2014

Higher Exemption Amount Does Not Eliminate Need for Creative Estate Strategies

Aspatore Books Inside the Minds: Family and Business Succession Planning, 2014 ed.

FATCA 2013 Overview: Getting Down to the Wire

Journal of Taxation and Regulation of Financial Institutions March/April, 2014

How Pre-Death Probate Can Protect An Estate Plan

Private Wealth February 26, 2014

Analyzing the Power to Tax Internet Sales

New York Law Journal February 24, 2014

2014 Estate And Gift Tax Update

Tax, Trusts & Estates Law Monitor January 8, 2014

FATCA Update: Navigating the Electronic Registration Portal

BNA Tax Management International Journal November 8, 2013

New Jersey Supreme Court Rules on Special Needs Trusts and Child Support Payments

New Jersey Law for Special Needs Children August 22, 2013

FATCA's Impact on Real Estate Funds

GGI Real Estate News Summer, 2013

Mandatory Electronic Filing for FBARs Effective July 1, 2013.

Tax, Trusts & Estates Law Monitor June 25, 2013

Estate Administration In A Paperless World

Tax, Trusts & Estates Law Monitor June 4, 2013

2013 Estate Planning - Still Not The Time To Be Complacent

Tax, Trusts & Estates Law Monitor May 13, 2013

Who is a Large Employer Under Obamacare?

Employment Law Monitor May 9, 2013

New Jersey Estate Litigation: The Availability of Punitive Damages

Tax, Trusts & Estates Law Monitor March 5th, 2013

New Jersey Judiciary Asking for Volunteers to Oversee Guardians

New Jersey Law for Special Needs Children February 14th, 2013

After the Fiscal Cliff — A Summary of the New Federal Gift and Estate Tax Law

Tax, Trusts & Estates Law Monitor January 10th, 2013

Addressing and Understanding Client Goals, Motivations, and Concerns to Create Successful, Individualized Trust and Estate Plans

Aspatore Books Inside the Mind: Bests Practices for Structuring Trusts and Estates, 2013 ed.

The Clock Is Ticking on Rare Tax Planning Opportunities

New York Law Journal January 30, 2012

Storing Gold Offshore: What Your Clients Need To Know

New Jersey Law Journal October 17, 2011

Divorce Requires an Affirmative Review of an Estate Plan

New York Law Journal August 1, 2011

Estate Planning for Families with Special Needs Children

New Jersey Law Journal February 21, 2011

Best Practices for Addressing Tax-Apportionment Clauses

New Jersey Law Journal December 20, 2010

Tax Breaks Crumble for Temporary Stays

New York Law Journal September 20, 2010

The Life Insurance Checkup

New Jersey Law Journal August 16, 2010

Structuring a Foreigner's Purchase of U.S. Situs Real Estate

New Jersey Law Journal March 29, 2010

Simple Goals in a Complex World

The Hedge Fund Law Report March 18, 2010

A Look at the Current Muddled State of the Federal Estate Tax

New York Law Journal February 10, 2010

Roth IRA Universe Widens

New York Law Journal September 21, 2009

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Spring 2009

Estate Planning During and After Divorce

Cole Schotz Docket Winter 2008

Disclaimers: A Critical Post-Mortem Tax Planning Tool

New Jersey Law Journal November 10, 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Fall 2008

Building Flexibility Into Irrevocable Trusts

New Jersey Law Journal September 1, 2008

Estate Planning in a Bear Market

Cole Schotz Docket Summer 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Summer 2008

Transfer Tax Planning Issues for Non-Citizens

New Jersey Law Journal July 14, 2008

Special Needs Children and Estate Planning

Garden State Woman Spring 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Spring 2008

Guiding Wealth Through the Generations

New Jersey Law Journal February 11, 2008

The Retirement Asset Swap

New Jersey Law Journal January 28, 2008

Funding a Trust With Retirement Assets

Cole Schotz Docket Winter 2008

Funding a Trust with Retirement Assets

New Jersey Law Journal December 10, 2007

Meet the Ashbys - Part II

Cole Schotz Docket Fall 2007

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. November 1, 2007

Two Approaches to Charitable Giving

New Jersey Law Journal July 2, 2007

Effective Real Estate Ownership Structuring

Cole Schotz Docket Spring 2007

Thinking About Selling?

Cole Schotz Docket Tax Considerations for Business Owners Preparing for Sale Spring 2007

Purchasing Commercial Real Estate Through an LLC

New Jersey Law Journal A hub and spoke structure removes a significant value from the owner's estate February 5, 2007

New Sales and Corporate Business Hikes

New Jersey Law Journal New Jersey's recent tax legislation was more than just a 1 percent hike in sales tax January 15, 2007

Florida's Favorable Tax Laws

New Jersey Law Journal A New Jersey resident could save thousands in taxes by moving to the Sunshine State January 30, 2006

Protect Your Family With a Special Needs Trust

Cole Schotz Docket Winter 2006

Source of Estate Tax Payment is Now an Issue

New Jersey Law Journal Wills must be properly drafted to account for the new deduction for state death taxes November 14, 2005

What Would Have Happened in New Jersey

New Jersey Law Journal After Schiavo: A look at the law surrounding living wills May 9, 2005

Stockholders and Operating Agreements

New Jersey Law Journal A successful business should develop and maintain a succession plan March 14, 2005

Who Wants to be a Millionaire?

New Jersey Law Journal Phillip S. Pepper November 15, 2004

The Importance of Estate Planning

Exceptional Parent Magazine November 2004

Pet Trusts in New Jersey and New York, Tax

Trusts & Estates Law Monitor

Fundraising and the Special Needs Trust

New Jersey Law for Special Needs Children

Pretrial Discovery in Florida Probate Proceedings

Tax, Trust & Estates Law June 10, 2019

Code §962 Election is an Option for GILTI Planning

Tax, Trust & Estates Law June 4, 2019

TT&E: Tax, Trusts and...Environmental?

Environmental Law March 18, 2019

Gifting Opportunity Available to New Yorkers

Tax, Trust & Estates Law January 16, 2019

2019 Estate and Gift Tax Update

Tax, Trust & Estates Law November 19, 2018

IRS Releases 2019 Retirement Plan Contribution Limits

Tax, Trust & Estates Law November 5, 2018

Investors Consider Qualified Opportunity Zone Planning

Tax, Trust & Estates Law October 24, 2018

2017 Tax Act Overview: A Helpful Hand for Most Real Estate

American Bar Association May 1, 2018

Resolving Trust Administration Issues Outside of Court

New Jersey Law Journal April 30, 2018

The New Tax Law May Make Your Patents and Other IP Less Valuable

Intellectual Property Law April 17, 2018

Should I be a C Corp? Choice of Entity after Tax Reform

Tax, Trust & Estates Law January 22, 2018

IRS to Begin Revoking U.S. Passports of Delinquent Taxpayers

Tax, Trust & Estates Law December 21, 2017

New Tax Law - What to Consider Before December 31st

Tax, Trusts & Estates Law December 21, 2017

New Jersey Enacts Uniform Fiduciary Access to Digital Assets Act

Tax, Trust & Estates Law December 19, 2017

2017/2018 Estate and Gift Tax Update

Tax, Trusts & Estates Law September 15, 2017

Partnerships Prepare for New Audit Regime

Tax, Trust & Estates Law July 24, 2017

Foreign Parents With U.S. Children: Trusts Play an Important Role

The Legal Intelligencer February 14, 2017

The Repeal of the New Jersey Estate Tax: Is it Now Safe to Move Back to New Jersey?

Tax, Trusts & Estates Law October 19, 2016

Inversions Under Siege: Treasury's Latest Countermeasures

Journal of Taxation and Regulation of Financial Institutions July, 2016

May 2016 Newsletter

Cole Schotz News May 2016

April 2016 Newsletter

Cole Schotz News April 2016

Partnership Property Contributions: The Good, The Bad and the Ugly

BNA Tax Management Real Estate Journal February, 2016

Uncertainty Remains Surrounding the Nonprofit Hospital Tax Exemption

Real Estate & Construction Law Monitor January 21, 2016

Mary Browning published a chapter titled, "Family and Business Succession Planning Remains Imperative, Despite New Tax Exemptions"

Inside the Minds: Family and Business Succession Planning 2016 Edition

The Importance of Special Purpose Trusts in Estate Planning

New Jersey Law Journal December 17, 2015

2015/2016 Estate and Gift Tax Update

Tax, Trusts & Estates Law Monitor September 28, 2015

Purchasing a Partnership/LLC Interest: Tax Tip #2 - Code Section 754 Election

Real Property, Trusts & Estates e-Report August, 2015

The ABLE Act

New Jersey Law for Special Needs Children July 14, 2015

Purchasing a Partnership/LLC Interest: Tax Tip #1—Requiring Tax Distributions

Real Property, Trusts & Estates e-Report May, 2015

Defending Against a Motion to Dismiss New Jersey State Lottery Claims

Tax, Trusts & Estates Law Monitor March 4, 2015

Toward a Better Buy-Sell Agreement

New Jersey Law Journal Business succession planning: Encourage your clients to get it done February 5, 2015

Extension of 2014 Qualified Charitable Distributions

Tax, Trusts & Estates Law Monitor December 4, 2014

2015 Estate And Gift Tax Update

Tax, Trusts & Estates Law Monitor October 31, 2014

The Importance of Selecting the Best Fiduciary

New Jersey Law Journal July 24, 2014

Banking Institutions and Powers of Attorney

Elder Law Perspectives July 10, 2014

School Segregation of Special Needs Students

New Jersey Law for Special Needs Children July 3, 2014

Higher Exemption Amount Does Not Eliminate Need for Creative Estate Strategies

Aspatore Books Inside the Minds: Family and Business Succession Planning, 2014 ed.

FATCA 2013 Overview: Getting Down to the Wire

Journal of Taxation and Regulation of Financial Institutions March/April, 2014

How Pre-Death Probate Can Protect An Estate Plan

Private Wealth February 26, 2014

Analyzing the Power to Tax Internet Sales

New York Law Journal February 24, 2014

2014 Estate And Gift Tax Update

Tax, Trusts & Estates Law Monitor January 8, 2014

FATCA Update: Navigating the Electronic Registration Portal

BNA Tax Management International Journal November 8, 2013

New Jersey Supreme Court Rules on Special Needs Trusts and Child Support Payments

New Jersey Law for Special Needs Children August 22, 2013

FATCA's Impact on Real Estate Funds

GGI Real Estate News Summer, 2013

Mandatory Electronic Filing for FBARs Effective July 1, 2013.

Tax, Trusts & Estates Law Monitor June 25, 2013

Estate Administration In A Paperless World

Tax, Trusts & Estates Law Monitor June 4, 2013

2013 Estate Planning - Still Not The Time To Be Complacent

Tax, Trusts & Estates Law Monitor May 13, 2013

Who is a Large Employer Under Obamacare?

Employment Law Monitor May 9, 2013

New Jersey Estate Litigation: The Availability of Punitive Damages

Tax, Trusts & Estates Law Monitor March 5th, 2013

New Jersey Judiciary Asking for Volunteers to Oversee Guardians

New Jersey Law for Special Needs Children February 14th, 2013

After the Fiscal Cliff — A Summary of the New Federal Gift and Estate Tax Law

Tax, Trusts & Estates Law Monitor January 10th, 2013

Addressing and Understanding Client Goals, Motivations, and Concerns to Create Successful, Individualized Trust and Estate Plans

Aspatore Books Inside the Mind: Bests Practices for Structuring Trusts and Estates, 2013 ed.

The Clock Is Ticking on Rare Tax Planning Opportunities

New York Law Journal January 30, 2012

Storing Gold Offshore: What Your Clients Need To Know

New Jersey Law Journal October 17, 2011

Divorce Requires an Affirmative Review of an Estate Plan

New York Law Journal August 1, 2011

Estate Planning for Families with Special Needs Children

New Jersey Law Journal February 21, 2011

Best Practices for Addressing Tax-Apportionment Clauses

New Jersey Law Journal December 20, 2010

Tax Breaks Crumble for Temporary Stays

New York Law Journal September 20, 2010

The Life Insurance Checkup

New Jersey Law Journal August 16, 2010

Structuring a Foreigner's Purchase of U.S. Situs Real Estate

New Jersey Law Journal March 29, 2010

Simple Goals in a Complex World

The Hedge Fund Law Report March 18, 2010

A Look at the Current Muddled State of the Federal Estate Tax

New York Law Journal February 10, 2010

Roth IRA Universe Widens

New York Law Journal September 21, 2009

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Spring 2009

Estate Planning During and After Divorce

Cole Schotz Docket Winter 2008

Disclaimers: A Critical Post-Mortem Tax Planning Tool

New Jersey Law Journal November 10, 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Fall 2008

Building Flexibility Into Irrevocable Trusts

New Jersey Law Journal September 1, 2008

Estate Planning in a Bear Market

Cole Schotz Docket Summer 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Summer 2008

Transfer Tax Planning Issues for Non-Citizens

New Jersey Law Journal July 14, 2008

Special Needs Children and Estate Planning

Garden State Woman Spring 2008

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. Spring 2008

Guiding Wealth Through the Generations

New Jersey Law Journal February 11, 2008

The Retirement Asset Swap

New Jersey Law Journal January 28, 2008

Funding a Trust With Retirement Assets

Cole Schotz Docket Winter 2008

Funding a Trust with Retirement Assets

New Jersey Law Journal December 10, 2007

Meet the Ashbys - Part II

Cole Schotz Docket Fall 2007

The Advisor

An alert published by the Tax, Trusts & Estates Department of Cole, Schotz, Meisel, Forman & Leonard, P.A. November 1, 2007

Two Approaches to Charitable Giving

New Jersey Law Journal July 2, 2007

Effective Real Estate Ownership Structuring

Cole Schotz Docket Spring 2007

Thinking About Selling?

Cole Schotz Docket Tax Considerations for Business Owners Preparing for Sale Spring 2007

Purchasing Commercial Real Estate Through an LLC

New Jersey Law Journal A hub and spoke structure removes a significant value from the owner's estate February 5, 2007

New Sales and Corporate Business Hikes

New Jersey Law Journal New Jersey's recent tax legislation was more than just a 1 percent hike in sales tax January 15, 2007

Florida's Favorable Tax Laws

New Jersey Law Journal A New Jersey resident could save thousands in taxes by moving to the Sunshine State January 30, 2006

Protect Your Family With a Special Needs Trust

Cole Schotz Docket Winter 2006

Source of Estate Tax Payment is Now an Issue

New Jersey Law Journal Wills must be properly drafted to account for the new deduction for state death taxes November 14, 2005

What Would Have Happened in New Jersey

New Jersey Law Journal After Schiavo: A look at the law surrounding living wills May 9, 2005

Stockholders and Operating Agreements

New Jersey Law Journal A successful business should develop and maintain a succession plan March 14, 2005

Who Wants to be a Millionaire?

New Jersey Law Journal Phillip S. Pepper November 15, 2004

The Importance of Estate Planning

Exceptional Parent Magazine November 2004

Pet Trusts in New Jersey and New York, Tax

Trusts & Estates Law Monitor

Fundraising and the Special Needs Trust

New Jersey Law for Special Needs Children

 

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