Richard D Sanders

Richard D Sanders

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

July 24, 2017 | New Jersey Law Journal

Appellate Division: No Estate Tax Marital Deduction for Registered Domestic Partners

Same-sex couples registered under New Jersey's Domestic Partnership Act are not entitled to the marital deduction for purposes of calculating the New Jersey estate tax due at the death of the first partner, according to a recent, published opinion out of the Appellate Division.

By Richard D. Sanders and Stacey Valentine Fielding

7 minute read