Roxanna E Hammett

March 26, 2020 | New Jersey Law Journal

Although estate planning attorneys cannot be expected to be physicians capable of diagnosing medical conditions, they do need to look for signs of diminished capacity among older clients.

By Roxanna E. Hammett

10 minute read

February 02, 2007 | New Jersey Law Journal

To protect the assets of a trust from a child's undesirable exercise of the power of appointment but also avoid the GST tax, the child's trust could be drafted so that the general power of appointment may be exercisable only with the consent of a nonadverse party.

By Stephen L. Ferszt, Roxanna E. Hammett and Shannon L. Keim

7 minute read

November 17, 2003 | New Jersey Law Journal

Recent Internal Revenue Service guidance in may affect the present estate plans of many taxpayers if a trust is named as beneficiary of the taxpayer's individual retirement account or retirement plan.

By Stephen L. Ferszt, Austin S. Lilling and Roxanna E. Hammett

7 minute read

January 20, 2004 | The Legal Intelligencer

Recent Internal Revenue Service guidance may affect the present estate plans of many taxpayers if a trust is named beneficiary of the taxpayer's individual retirement account or retirement plan.

By Stephen L. Ferszt, Austin S. Lilling And Roxanna E. Hammett

7 minute read