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01.23.2019
Whether A Transfer Made Within 3 Years of Death Triggers New Jersey Transfer Inheritance Tax
Estate of Chernowitz v. Dir., Div. of Tax’n, No. 004863-2017, 2018 WL 6173591 (N.J. Tax Court Nov. 16, 2018). The New Jersey Tax Court addressed whether the decedent’s $5.1 million transfer was in contemplation of her death, such that it triggered New Jersey transfer inheritance tax due pursuant to N.J.S.A. § 54:34-1. In 2012, at […]
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01.08.2019
Steven Mignogna Appointed to ACTEC Mid-Atlantic Fellows Institute Advisory Committee
Archer Partner, Steven K. Mignogna, a Fellow of The American College of Trust and Estate Counsel (ACTEC), has been appointed to the Senior Advisory Committee of ACTEC’s Mid-Atlantic Fellows Institute. Created by ACTEC, the mission of the Mid-Atlantic Fellows Institute is to develop the profession’s future trust and estate leaders through a series of in-depth […]
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12.20.2018
Acosta-Santana v. Santana, No. A-5646-16T4, 2018 WL 6332211
Acosta-Santana v. Santana, No. A-5646-16T4, 2018 WL 6332211 (N.J. Super. Ct. App. Div. Dec. 5, 2018). The plaintiff/wife was filing for divorce. The defendant/husband then executed a last will leaving his estate in equal shares for his and the plaintiff’s children. The defendant passed away before the entry of a final judgment of divorce. The […]
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12.20.2018
In the Matter of the Estate of Kaczmarek, No. A-1356-17T3, 2018
In the Matter of the Estate of Kaczmarek, No. A-1356-17T3, 2018 WL 6186536 (N.J. Super. Ct. App. Div. Nov. 28, 2018). Defendant appealed summary judgment admitting the last will of Theodore A. Kaczmarek, deceased (“the decedent”) to probate. The trial court also directed the issuance of letters testamentary to the plaintiffs, as co-executrices, and dismissed […]
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