Catherine Romania

July 17, 2019 | New Jersey Law Journal

Until the legislature and/or the Supreme Court answers the question of how to equitably address division of assets of the marriage upon the death of a party during a divorce proceeding, practitioners are left with little guidance.

By Robert B. Kornitzer and Catherine Romania

9 minute read

January 16, 2019 | New Jersey Law Journal

Alimony is no longer tax-deductible by the payor spouse. How does this affect the alimony provisions in premarital agreements executed before the change in the law?

By Catherine Romania

11 minute read

June 11, 2015 | New Jersey Law Journal

The marital relationship can have significant implications with regard to estate and gift tax returns—this article provides helpful guidance.

By Catherine Romania and Tara Sinha

9 minute read

June 10, 2015 | New Jersey Law Journal

The marital relationship can have significant implications with regard to estate and gift tax returns—this article provides helpful guidance.

By Catherine Romania and Tara Sinha

9 minute read

March 04, 2015 | New Jersey Law Journal

The Achieving a Better Life Experience Act of 2014 (the ABLE Act) amends the Internal Revenue Code by inserting Section 529A, which provides for the tax treatment of ABLE accounts established for the care of individuals with disabilities.

By Catherine Romania and Rachel Ianieri

8 minute read

March 04, 2015 | New Jersey Law Journal

The Achieving a Better Life Experience Act of 2014 (the ABLE Act) amends the Internal Revenue Code by inserting Section 529A, which provides for the tax treatment of ABLE accounts established for the care of individuals with disabilities.

By Catherine Romania and Rachel Ianieri

8 minute read

February 05, 2015 | New Jersey Law Journal

One item that should not be overlooked after a divorce is the need to modify beneficiary designation forms for IRAs and other retirement assets.

By Catherine Romania and Rachel Ianieri

8 minute read

February 04, 2015 | New Jersey Law Journal

One item that should not be overlooked after a divorce is the need to modify beneficiary designation forms for IRAs and other retirement assets.

By Catherine Romania and Rachel Ianieri

8 minute read

July 24, 2014 | New Jersey Law Journal

When a guaranteed universal life insurance policy is owned by a trust, it is imperative to ensure compliance with both the policy and trust terms.

By Catherine Romania and Elaine M. Cohen

6 minute read

January 09, 2014 | New Jersey Law Journal

Qualified Tuition Programs, also know as 529 Plans, are popular tools to help pay for higher education. But they are subject to limitations and uncertainties that should be considered.

By Catherine Romania and Rachel Ianieri

9 minute read