Daniela P Catrocho

Daniela P Catrocho

March 19, 2024 | New Jersey Law Journal

Proceed With Caution: Shifting Beneficial Interests in a Trust May Trigger Gifts

"The good news is that the CCA was limited to a discreet issue involving a specific trust," writes Daniela P. Catrocho of Day Pitney. The bad news is that "the CCA could theoretically apply to other scenarios."

By Daniela P. Catrocho

8 minute read

March 18, 2021 | New Jersey Law Journal

Retroactive Tax Legislation and Gift Planning in 2021

With a Democratic majority now settled into Washington, estate planners are contemplating the potential impact on the estate and gift tax exemption previously increased by the preceding Republican administration.

By Daniela P. Catrocho and Richard D. Sanders

9 minute read

June 21, 2019 | New Jersey Law Journal

Death with Dignity: The Basics of NJ's Medical Aid in Dying Law

Effective Aug. 1, 2019, New Jersey will be the eighth jurisdiction in the country to allow terminally ill patients to end their own lives in a humane and dignified manner.

By Daniela P. Catrocho

9 minute read