Kevin R Centurrino

July 24, 2017 | New Jersey Law Journal

The IRS recently enacted Rev. Proc. 2017-34, which provides a permanent simplified method for certain estates to obtain an extension of time to elect portability.

By Kevin R. Centurrino

7 minute read

June 12, 2017 | New Jersey Law Journal

Despite the prevailing wisdom that Section 529 accounts are not included in a decedent's taxable estate, the N.J. Division of Taxation has begun taking the position that at least in certain cases they are included.

By Kevin R. Centurrino

15 minute read

March 21, 2014 | New Jersey Law Journal

An extension is offered to the estates of decedents who died after Dec. 31, 2010, and on or before Dec. 31, 2013, that would like to elect portability.

By Kevin R. Centurrino

6 minute read

August 16, 2011 | New Jersey Law Journal

A new world for estate and post-mortem planning.

By Kevin R. Centurrino

7 minute read

August 10, 2010 | New Jersey Law Journal

Unfortunately, while some bankers might view these exceptions as in solutions to the short-term problem of FDIC insurance, these exceptions could drastically alter an individual's estate plan, partially or in full, if exercised outside the guidance of an estate planning attorney.

By Kevin R. Centurrino

8 minute read