March 18, 2021 | New Jersey Law Journal
Retroactive Tax Legislation and Gift Planning in 2021With 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 PartnersSame-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
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