The Tax Cuts and Jobs Act of 2017 (the Act) signed into law by President Trump on December 22, 2017 made sweeping changes that affect individuals, businesses, trusts and estates.  This alert focuses on the impact of the Act on estate planning. Continue Reading Estate Planning is Still Important Even with the Passage of the Tax Cuts and Jobs Act

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