As published in the New Jersey Law Journal on August 2, 2019. Article by Adam L. Sandler, Esq. Last year, the United States Supreme Court issued a landmark state taxation decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), overturning the “physical presence” test under Quill Corp. v. North […]
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Related Attorney: Adam L. Sandler
Upstream Gifting: Leveraging The Estate Tax Exemption To Reduce Income Tax
July 9, 2019 | by Adam SandlerAs published in New Jersey CPA Magazine’s July/August 2019 issue. Let’s face it, not many New Jersey residents have an estate tax problem these days. The individual lifetime federal estate and gift tax exemption is currently $11.4 million ($22.8 million per married couple when considering portability), and the New Jersey […]
