-
01.15.2021
Property Transfer with No Retained Interest May Be Complete for Inheritance Tax Purposes Even If Grantor Still Benefits From Property
Shedlock v. Director, Div. of Taxation, No. A-5634-18T1, 2020 WL 5032512 (N.J. Super. App. Div. Aug. 26, 2020). In July 2013 and at the age of 87, Anthony Calleo (the “decedent”) deeded his two-family home (the “property”) to his nieces, Valerie Shedlock and Judith Solan, for less than $100. The deed included no specific provision […]
Read More -
01.15.2021
What Happens to the Ring When the Groom Dies Before He Weds?
A man proposed to his fiancé with a 4-carat princess cut $265,000 Harry Winston diamond engagement ring. Before the two could wed, the man died and his estate sued to recover the ring. Following a four-day trial the judge found that the gift, although an engagement ring, was unconditional, even though such rings are usually […]
Read More -
01.15.2021
To Recover From a Fiduciary for Breach of Duty, the Loss Must be a Result of the Breach
In re Estate of Cenaffra, No. A-5731-17T1 (N.J. Super. App. Div. Sept. 9, 2020) Defendant was the executrix under the decedent’s last will and had also been the decedent’s agent under a power of attorney. The trial court granted plaintiff’s request to require defendant to provide an accounting for both roles. At trial, defendant invoked […]
Read More -
12.11.2020
Tara Zane Presented Year-End Tax Planning Webinar
Tara H. Zane, a Partner in Archer’s Estate and Trust Services Department, presented the “Year-end Tax Planning Seminar,” hosted by the Catholic Charities Diocese of Trenton on December 10, 2020 from 4:00 PM – 5:00 PM. Topics included: Year-end charitable and estate planning Planning ideas under the SECURE Act Tax Strategies under a Democratic White […]
Read More
Featured Contributor
Anthony R. La Ratta
Tony concentrates his practice in the area of commercial litigation, with an emphasis in litigation involving probate matters, estates, trusts, guardianships, and fiduciaries.