Here are our top 5 most popular posts in January. The original post date, along with a short summary of the content of each post, are included after each hyperlinked title. Gift Tax Annual Exclusion Amount Unchanged In 2010 – October 31, 2009. The subject of this post was quite simple: The gift tax annual.. read more →
Westfield, New Jersey – The National Academy of Elder Law Attorneys (NAELA) has announced that Donald D. Vanarelli, Esq., a Certified Elder Law Attorney and Accredited Veterans Attorney with offices in Westfield, NJ, has attended the 2010 NAELA UnProgram, an unstructured learning experience that emphasizes peer-to-peer education, held in Dallas, Texas, on January 22-24. Some.. read more →
In the recent case of Rossius v. Krasheninnikoff, plaintiff filed a complaint in which she alleged undue influence by the defendant upon the decedent after she discovered that defendant had obtained letters testamentary from the Ocean County Surrogate’s Court by falsely claiming that he was kin to the decedent. After a three day trial, the.. read more →
Contrary to the expectations of many practitioners including the writer, Congress did not amend the federal estate tax laws in 2009. As a result, the Economic Growth and Tax Reconciliation Act of 2001 (“EGTRA”), passed by President George W. Bush, controls. EGTRA makes substantial changes to the federal estate tax laws in 2010 and thereafter… read more →
According to the Barna Group, a think-tank in Ventura, California, only 19 % of those Americans who marry in the Northeast get divorced. The divorce rates for Americans who live in the south is 27 %, the same as the divorce rate for those who marry in the Midwest. Americans who live in the West.. read more →
Defendant, Benjamin Levine, served as power of attorney for his aunt, Grace Levine. Defendant’s aunt was admitted to a convalescent facility owned by plaintiff, Hebrew Health Care, Inc. During the admissions process, the defendant signed an “Admission and Financial Agreement” which provided, among other things, that defendant “promptly apply for, or … assist the [plaintiff].. read more →
Agent Orange was an herbicide sprayed in Southeast Asia and other locations during the Vietnam Era. Exposure to Agent Orange has been related to many serious diseases, such as prostate cancer, lung cancer, larynx cancer, trachea cancer, bronchus cancer, multiple myeloma, Hodgkin’s disease, Non-Hodgkin’s lymphoma, soft tissue sarcoma, chronic lymphocytic leukemia, and type 2 diabetes… read more →
Maryland Senator Barbara Mikulski (D) has proposed a bill that would eliminate the use of the word “retarded” in all federal programs. The new bill would replace the phrase “mental retardation,” which is used in many important pieces of federal legislation like the Individuals with Disabilities Education Act and the Rehabilitation Act, with the term.. read more →
In Matter of Jennings v. Commissioner, N.Y.S. Dept. of Social Services, a New York appellate court case, the petitioner, Mattie Lou Hammond established a third-party Special Needs Trust for the benefit of her disabled adult son. She deposited all of her income into the Special Needs Trust. Mrs. Hammond’s income consisted of social security and.. read more →
Under the law, each public school child who receives special education and related services must have an Individualized Education Program (IEP). The IEP guides the delivery of special education supports and services to the student with a disability. The importance of IEP is to insure that a child with a disability who attends a public school.. read more →
New Jerseyans with an autism spectrum disorder gained two laws recently which, it is hoped, will give them a better chance to lead meaningful, productive and independent lives. The first of the new laws, A-4226, expands New Jersey’s anti-discrimination law, the Law Against Discrimination, to ensure that no one who has autism and related neurological.. read more →
Below are figures for 2010 that are frequently used in an estate planning / elder law practice or of interest to clients. Medicaid Spousal Impoverishment Figures for 2010 Unchanged From 2009: The minimum community spouse resource allowance (CSRA) remains $21,912, as does the maximum CSRA, $109,560. The minimum monthly maintenance needs allowance remains $1,821.25 until.. read more →
The tax law changes that became effective on January 1, 2010 and affect estate and elder law planning are as follows. These changes include the possible elimination of the stepped-up tax basis for assets in irrevocable trusts and life estates, the repeal of the federal estate tax and the allocation of basis increase by the.. read more →
In their last voting session of the current session, New Jersey lawmakers passed legislation requiring palimony agreements to be put into writing if they are to be enforceable. The Assembly gave final approval to the new law, S-2091, by a vote of 51-19 vote, with opposition coming primarily from Democrats who argued that it would.. read more →
An amendment to a military act gives spouses of military personnel new residency rights, creating income and estate tax planning opportunities for military families. Because military families move, on average, every three years, the families often have to pay taxes in a new state or locality and lose the right to vote in the place.. read more →
Cases involving a variety of Medicaid planning strategies in New Jersey are now pending in the Office of Administrative Law (OAL), state and federal courts. A recent decision in response to a motion for summary judgment which I filed in an OAL case entitled M.S. v. Division of Medical Assistance and Health Services and the.. read more →
Believe it or not, until a few months ago not a single court had ever held that a veteran “has a constitutional right to have his claim for veteran’s disability benefits decided according to fundamentally fair procedures.” This patently obvious right was finally recognized by the United States Court of Appeals for the Federal Circuit.. read more →
In Rodbart v. County of Union, 2009 N.J. Super. Unpub. LEXIS 3084 (December 21, 2009), Union County was sued by three retirees who expected the County to pay their Medicare Part B premiums for life if they accepted early retirement. Two of the retirees were former Union County assistant prosecutors and the other served as.. read more →
Although I’ve been blogging since April 2008, December 2009 marked the end of my first calendar year of blogging. It’s now time for a status review of “my blogging year, 2009.” My website and blog have had 188,329 visitors since January 1, 2009 according to Webalizer, for an average of about 516 visits per day… read more →
To close out 2009, here are our top 5 most popular posts in December. The original post date, along with a short summary of the content of each post, are included after each hyperlinked title. Gift Tax Annual Exclusion Amount Unchanged In 2010 – October 31, 2009. This blog post’s popularly continued throughout the last.. read more →
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