Anthony F Vitiello

March 27, 2020 | New Jersey Law Journal

A non-grantor trust is deemed a separate income tax entity—the trust pays its own income tax on income it earns and retains from the assets it owns in any year. It's a creature of federal tax law.

By Anthony F. Vitiello

9 minute read

February 08, 2016 | New Jersey Law Journal

An individual is considered a non-domiciliary for United States gift and estate tax laws if, at the time of gift or time of death, such individual is domiciled in a foreign country.

By Anthony F. Vitiello and Daniel B. Kessler

8 minute read

December 17, 2014 | New Jersey Law Journal

There is risk in establishing a self-settled life insurance trust. But is it better to leave the insurance in the client's name, guaranteeing gross estate inclusion?

By Anthony F. Vitiello

9 minute read

November 04, 2008 | New Jersey Law Journal

A look at the theory of piercing the trust veil, which courts use to penetrate trusts over which trust settlors exert overbearing influence and/or use to commit frauds against others.

By Anthony F. Vitiello and Daniel B. Kessler

9 minute read