Resources

As published in New Jersey CPA Magazine, July/August Issue The 2017 Tax Cuts and Jobs Act (TVJA) was one of the most comprehensive changes to the Internal Revenue Code (IRC) in history. Several changes implemented by the TCJA, including taxation of alimony, greatly affect divorce and matrimonial practices. For divorces […]

As published in Estate Planning, a Thomson Reuters publication, June 2020 Vol 47/No 6 An entry-level primer to ensure planners are addressing the special considerations of families in second (or later) relationships. Blended families come in a variety of configurations. On one end of the spectrum the clients may be […]

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 […]

As 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 […]