Early in the onset of the COVID-19 pandemic the Equal Employment Opportunity Commission (EEOC) issued guidance clearing the way for all employers to mandate COVID-19 viral testing for all employees without the need for any individualized justification or assessment. The health risks posed by the virus at that time prompted…
It has been a routinely held belief among estate planners that a Revocable Living Trust is not necessary for New Jersey residents. The purpose of this article is to identify those situations in which a Revocable Living Trust can be beneficial for residents of New Jersey. Most commonly, we hear…
A number of firm clients are interested in charitable giving, whether made during lifetime or upon death. The reasons behind the differing approaches are varied. One of the benefits of a lifetime gift to charity is the immediate income tax deduction that may be available.1 Unlike lifetime gifts to charity,…
While the war in Ukraine rages on, Good Samaritans are doing everything they can to help its people. Karolina A. Dehnhard, partner in Lindabury’s Family Law Group, speaks about her involvement with efforts to help Ukrainian orphans in Poland as a return guest on the New Jersey Morning Show. As…
New Jersey has one of the most comprehensive statutes protecting employees against discrimination in the workplace. On October 5, 2021, Governor Murphy signed legislation expanding these protections even further by amending New Jersey’s Law Against Discrimination (“NJLAD”) to prohibit private-sector employers from discriminating against employees over the age of 70.…
Since early 2020, New Jersey has passed a series of legislation aimed at identifying and penalizing businesses for misclassification of employees as independent contractors. On July 8, 2021, New Jersey enacted A5890, which empowers the Commissioner of the Department of Labor and Workforce Development (“DOL”) to issue broad stop-work orders…
We are proud to announce 4 of our attorneys have been selected to the 2022 New Jersey Super Lawyers® list, and 2 have been selected to the 2022 New Jersey Rising Stars® List. This recognition in The Super Lawyers© 2022 and Rising Stars® 2022 lists, identifies each attorney for their…
Nicole A. Kobis, Partner in Lindabury’s Family Law Group, and Elizabeth Candido Petite, Partner in Lindabury’s Will, Trusts & Estates Group, recently presented in a webinar hosted by Trusts & Estates Virtual – The Impact of Divorce on Estate Planning and Wealth Management Births, deaths, marriages and divorces reshape the…
A recent Tax Court case, Smaldino v. Commissioner, T.C. Memo. 2021-127 (November 10, 2021) emphasizes the need to ensure that the phases of transactions are completed properly, and certain formalities are observed in order for an estate planning strategy to be successful. It is important to be careful even (and…
The federal estate and gift tax exemption (known as the “basic exclusion amount”) has increased to $12.06 million per taxpayer in 2022. The exemption in 2021 had been $11.7 million. The increase means that in 2022, an individual can make gifts during life or at death totaling $12,060,000 without incurring…