TestThe probate process in New Jersey is relatively easy, inexpensive, and streamlined compared with other states such as New York or California. Under New Jersey law, probate requires that the named executor bring a death certificate and the original Last Will and Testament of the decedent to the surrogate’s office […]
Standing to Challenge a Will A person has “standing” to challenge a will if the person is named as a beneficiary in the Will or, although not named as a beneficiary, would inherit if the Will was held to be invalid. In other words, to have standing, you must be […]
Upon the death of an individual, the family or next of kin should determine whether the deceased person (referred to as the “decedent”) left a Last Will and Testament. If so, they should review the Will and identify the person named in the Will as the executor. It then becomes […]
In August of 2016, the IRS issued long awaited proposed regulations under IRC Section 2704. If adopted, these proposed regulations may significantly reduce the opportunity to apply valuation discounts when making intra-family transfers of interests in various entities. For estate planning attorneys and their clients this translates to impending restrictions […]
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