An individual’s motivation for making a charitable donation is not necessarily the charitable deduction.  Nonetheless, taking advantage of the deduction is a nice benefit.  Not all charitable donations; however, qualify for a charitable deduction.  The following tips will help ensure the donation qualifies for the charitable deduction: Continue Reading Donations that Qualify for a Charitable Deduction

As an estate planning attorney, it is hard to contain my excitement that a version of the Uniform Trust Code (“NJUTC”) was enacted in New Jersey on January 19, 2016 with an effective date of July 17, 2016. With its passage, New Jersey joins at least 28 other states (including our neighbor, Pennsylvania) that have enacted legislation based on the model legislation originally prepared in 2000 by the Uniform Law Commission.  Continue Reading The New New Jersey Uniform Trust Code: Creating Uniformity for Beneficiaries, Trustees and the Professionals that Advise Them