NJ Elder Law

2012 update Wills and Estate Planning- Free Seminar

2012-01-19T12:30:00.001-05:00

2012 update Wills and Estate Planning

Seminar materials

Compiled by Kenneth Vercammen

1. Federal Estate Tax increased to Estates over $5,000,000, but New Jersey taxes estates over $675,000.

2. Non-formal writings could be Wills under the New Probate Law

3. The recommendation for Self- Proving Wills

4. Revised statute requires Palimony agreements to be in writing.

5. Recent case can void Will signed under suspicious circumstances

6 Gifts permitted without Federal Estate & Gift tax was increased to $13,000 per person.

1. Federal Estate Tax increased to Estates over $5,120,000, but New Jersey taxes estates over $675,000.

The Federal estate tax was reinstated for 2011 and 2012. The exemption amount will be $5 million per individual in 2011 and was indexed to inflation in 2012 to $5,120,000,. Estates of people who died in 2010 can choose to follow either the rules in effect for 2010 or 2011.

The Act sets a $5 million generation-skipping transfer tax exemption and zero percent rate for the 2010 year.

New Jersey has an Estate Tax on amounts over $675,000. So, even if no Federal Estate Tax due, the estate must still file a Federal Estate Tax Return, plus NJ Estate Tax Return.

So, for an unmarried or widowed person with assets of $1,000,000, there is No Federal Estate Taxes, but

the Estimated State Estate Tax: $33,200.00

For an unmarried or widowed person with assets of $1,500,000, estimated NJ Estate Tax is over $60,000

2. Non formal writings could be Wills under the Revised Probate Law, so make sure you have a Formal Will drafted without notations written on it.

SENATE Law No. 708 made a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

The adoption of portions of the Uniform Probate Code attempted to bring greater uniformity to the rules governing testamentary and non-testamentary transfers to make most state laws similar.

The law expanded situations where writings that are intended as Wills would be allowed, but requires that the burden of proof on the proponent would be by clear and convincing evidence. Possibly a Christmas card with handwritten notes could be presented as a Will or Codicil.

To present a non-formal Will or writing requires an expensive Complaint and Order to Show Cause to be filed in the Superior Court, and a hearing in front of a Superior Court Judge.

Be careful; have a Will done properly by an experienced attorney.

3. We recommend Self- Proving Wills

An old New Jersey Probate law required one of the two witnesses to a Will to travel and appear in the Surrogate’s office and sign an affidavit to certify they were a witness. This often created problems when the witness was deceased, moved away, or simply could not be located. Some witnesses would require a $500 fee to simply sign a surrogate paper. My Grandmother’s Will was not self- proving, and the witness to Will extorted a $500 fee.

The New Jersey Legislature later passed a law to create a type of Will called a “Self-Proving Will.” In such a Will, the person for whom the Will is made must sign. Then two witnesses sign. Then the attorney or notary must sign; with certain statutory language to indicate the Will is self-proving.

When done properly, the executor does not have to locate any witnesses. This usually saves time and money. If your Will is not “self-proving” or if you are unsure, schedule an appointment with an elder law attorney. Some law offices ignore the revised law, and fail to prepare self proving Wills. Do not use a law office that follows 1978 laws.

Beware of the “Elective share” rights of a new spouse. Have a Prenuptial Agreement if in a 2^nd marriage

The elective share provisions of the present Code has still not been changed yet. Currently, a spouse who is not given money in a Will can challenge the terms of the Will. This is called "electing against the Will by a spouse". A spouse could receive up to 1/3 of the estate, even if only married for 2 weeks. The spouse must file a caveat or lawsuit in Superior Court. We suggest a formal prenuptial agreement in 2^nd marriage situations.

A Testator now means both male and female individuals, removing the term “Testatrix”. Will forms used by attorneys will need to be revised.

The law provides a statute of limitations with respect to creditor claims against a decedent's estate. There is no longer a need to publish a Notice Limiting Creditors.

4. Revised statute requires Palimony agreements to be in writing.

This law is intended to overturn recent "palimony" decisions by New Jersey courts by requiring that any such contract must be in writing and signed by the person making the promise. More specifically, the law provides that a promise by one party to a non-marital personal relationship to provide support or other consideration for the other party, either during the course of such relationship or after its termination, is not binding unless it is in writing and signed. The law provides that no such written promise is binding unless it was made with the independent advice of counsel for both parties.

This law eliminates the holdings of two cases, Devaney v. L’Esperance, 195 N.J. 247 (2008) and In re Estate of Roccamonte, 174 N.J. 381 (2002), the New Jersey Supreme Court upheld palimony agreements between two unmarried cohabitants. In the Devaney case the court held that “cohabitation is not an essential requirement for a cause of action for palimony, but a marital-type relationship is required.” In the Roccamonte case, the court held that an implied promise of support for life is enforceable against the promisor’s (cohabitant’s) estate.

The new palimony law almost totally eliminates palimony in NJ.

5. Supreme Court held Will could be void if signed under suspicious circumstances

When there is a confidential relationship coupled with suspicious circumstances, undue influence is presumed and the burden of proof shifts to the Will proponent to overcome the presumption.

If there is undue influence in making of Will and transfer by Deed of a house by persons in Confidential relationship, this could subject those persons to punitive damages in some instances, plus voiding of the Will. In the Matter of the Estate of Madeleine Stockdale, Deceased 196 NJ 275 (2008)

6 Gifts permitted without Federal Estate & Gift tax was increased to $13,000 per person. The amount permitted for Medicaid transfers is zero.

7. NJ Inheritance tax

The NJ Inheritance Tax Return instructions and NJ Estate Tax Forms were revised in September, 2011. Throw out old forms. Even if no inheritance tax due, a Tax Waiver on a house must be obtained and filed if the house was not co-owned by the spouse.

8. Power of Attorney

Do not use a form purchased online, unless it contains reference to the NJ statute requiring banks to honor the Power of Attorney. Section 2 of P.L. 1991, c. 95 (c. 46:2B-11).

9. Federal Health Privacy Law (HIPAA)

A federal regulation known as the Health Insurance Portability and Accountability Act (HIPAA) was adopted regarding disclosure of individually identifiable health information. This necessitated the addition of a special release and consent authority to all healthcare providers before medical information will be released to agents and interested persons of the patients.

The effects of HIPAA are far reaching, and can render previously executed estate planning documents useless, without properly executed amendments, specifically addressing these issues.

Any previously executed Powers of Attorney, Living Wills, Revocable Living Trusts, and certainly all Medical Directives now require HIPAA amendments.

Powers of attorneys and Living Wills should be updated to reference this new law. More information on the HIPAA law at http://www.njlaws.com/hipaa.htm

After you sign the Living Will in your attorney’s office, provide a copy to your doctor and family.

More information on Wills and Probate at

http://www.njlaws.com/more_articles_on____.asp?Category=Wills_and_Probate

KENNETH VERCAMMEN & ASSOCIATES, PC

ATTORNEY AT LAW

2053 Woodbridge Ave.

Edison, NJ 08817

(Phone) 732-572-0500

More information at www.CentralJerseyElderLaw.com

Transfer of house to caregiver to avoid medicaid lien V.P., v. DEPARTMENT OF HUMAN SERVICES, DIVISION OF MEDICAL ASSISTANCE AND HEALTH SERVICES

2011-12-26T21:14:00.002-05:00

Transfer of house to caregiver to avoid medicaid lien

V.P., v. DEPARTMENT OF HUMAN SERVICES,

DIVISION OF MEDICAL ASSISTANCE

AND HEALTH SERVICES and

BURLINGTON COUNTY BOARD OF

SOCIAL SERVICES,

Respondents-Respondents.

SUPERIOR COURT OF NEW JERSEY

APPELLATE DIVISION

DOCKET NO. A-2362-09T1

____________________________________________

September 2, 2011

Submitted March 29, 2011 - Decided

Before Judges Payne and Hayden.

NOT FOR PUBLICATION WITHOUT THE

APPROVAL OF THE APPELLATE DIVISION

On appeal from the Department of Human Services, Division of Medical Assistance and Health Services.

Rothamel Bratton, attorneys for appellant (Austin F. DuBois, on the brief).

Paula T. Dow, Attorney General, attorney for respondent Department of Human Services, Division of Health and Human Services (Melissa H. Raksa, Assistant Attorney General, of counsel; Zoe J. McLaughlin, Deputy Attorney General, on the brief).

PER CURIAM

V.P. appeals the final decision of Division of Medical Assistance and Health Services (DMAHS) imposing a period of ineligibility for Medicaid services as a result of the transfer of ownership of her home to her son, R.P. V.P. contends that the home should not have been considered a countable asset because the transfer fell within the child caregiver exemption. For reasons that follow, we agree and reverse.

In October 2008, V.P., then 88 years old, was admitted to a nursing home after having suffered a stroke and a heart attack. Until the time of her stroke, she had lived in her home with R.P. On March 19, 2009, shortly after transferring ownership of her home to R.P, she applied for Medicaid benefits. The Burlington County Board of Social Services ("the Board") concluded that V.P. was ineligible at that time for Medicaid for nursing home payments. The Board decided that, due to what it determined was an impermissible transfer of her home, she was subject to a twenty-three-month and seventeen-day disqualification before she would be eligible.

V.P. appealed that determination, and the matter was transmitted to the Office of Administrative Law (OAL). The Administrative Law Judge (ALJ) found that the transfer met the child caregiver exception and recommended a reversal of the disqualification. The Director of the DMAHS rejected the recommendation of the ALJ and upheld the disqualification. This appeal followed.

At the OAL hearing on July 21, 2009, V.P.'s witnesses included her son, R.P., her daughter, V.M., her grandson, A.L., her lifelong friend, L.M., as well as her treating physician, Dr. Deborah Malone. Three more potential witnesses were present but did not testify as the ALJ thought their testimony would be cumulative. The witnesses testified as follows.

R.P. helped V.P. move around the home, assisted her walking up and down the stairs, cleaned the house, drove her to doctors' appointments, ran errands, supervised her medicine intake and helped her bathe and with the toilet. For instance, V.P. was not able to get into the bathtub and could not sit in a tub full of water due to the increased risk for urinary tract infections. V.P. had to sit in a chair in the bathroom where R.P. washed and dried her.

He also cooked all her meals, making sure that they fit within her dietary requirements for diabetes and high blood pressure. He usually cut up her food because she could not do it herself. R.P. often brought meals to V.P. in bed because she could not come down the stairs.

R.P. only left V.P. alone when he went to work. When he left for work as a crossing guard, if V.P. was downstairs, R.P. set up a portable commode on the first floor. This was necessary because V.P. was unable to climb the stairs on her own. R.P. also worked the six to eleven p.m. shift at Super Fresh. Before leaving for work, he prepared his mother for bed. He made sure that she had reading materials and the television remote control and also set up the commode in her room. Whenever R.P. left the house, he kept his cell phone on, called regularly from work, and left work early or stayed home when his mother was sick or needed him.

V.M., V.P.'s daughter, visited her mother at least three times a week. She had seen her brother preparing meals, doing laundry, cleaning, and administering their mother's medication. Her mother suffered from excruciating back pain, which resulted in a compromised equilibrium and difficulty walking. V.P. also needed help from R.P. going up and down the stairs.

L.M., a friend of V.P., who visited approximately twice a month, had seen R.P. administer medicine, cook meals, and help V.P. move around the house and up the stairs. A.L., V.P.'s grandson, who visited approximately once a month, had seen that V.P. could not walk without assistance and had heard her complain about back pain. V.P. seemed comfortable relying on R.P., rather than using a walker.

In addition, Dr. Malone, V.P.'s primary care physician, appeared but was not presented as an expert witness. The doctor testified concerning her patient as follows. V.P. suffered from a severe case of radiculopathy, caused by spinal discs pushing on the nerves to the lower extremities. Generally, it causes weakness and pain in the legs which makes it difficult to get around; occasionally, the legs will give out. V.P. was unable to take medicine for the radiculopathy because of her extensive medicine allergy. V.P. also had other orthopedic conditions, including scoliosis, severe degenerative arthritis and osteopenia.

Dr. Malone’s file on V.P. contained a report, dated December 19, 2007, from Robert Taffet, M.D., to whom she had referred V.P. for evaluation of her “longstanding complaints of back pain.” Dr. Taffet reported that V.P. had “very obvious thoracolumbar curves with significant deformity. There is some obliquity to her pelvis while standing. She has good range of motion with flexion and extension and limited lateral bending.” Dr. Taffet reviewed some x-rays and noted they revealed “lumbar degenerative disc disease and quite significant lumbar and thoracic curves.”

Dr. Malone's records also contained a report from Thomas O’Dowd, M.D., an orthopedist to whom she had referred V.P. in March 2008. The orthopedist had noted that she was "somewhat hunched over with an obvious deformity in her back" and "moves somewhat insecurely." He noted that she had “quite a bit of scoliosis in the thoracolumbar spine.” He reviewed an MRI which showed “degenerative changes at multiple levels.”

According to Dr. Malone, V.P. also suffered from hypertension, diabetes, gastroesophageal reflux disease, anxiety, and frequent urinary tract infections. Dr. Malone also reported that V.P. had allergies to hypertension medications, which meant that she had to follow a strict low salt diet to control her blood pressure. Additionally, she had diabetes. As a result, she needed to follow strict dietary guidelines to control her sugar. Within the last two years, V.P. had not been able to prepare meals to fit her dietary needs on her own. She had not been able to stand at the stove long enough to cook due to her severe back pain. In addition, the doctor had prescribed Valium to her for anxiety. V.P. needed someone to monitor the effect of it on her for safety. V.P. was not able to get to doctors’ appointments by herself and could not get in and out of the bathtub safely.

As a result of her medical conditions, the doctor thought that V.P. would have had to enter a nursing home at least two years earlier if R.P. had not been caring for her. V.P. had told the doctor that R.P. did everything for her at home. The doctor had not noted in her records that V.P. needed institutional care because she appeared to have her significant needs met at home. The doctor also stated that her records contained no notation that V.P. needed assistance getting from the waiting room to the examining room because that was not the type of information she put in her patient’s records.

James Suszynski, Medicaid Supervisor for the Burlington County Board of Social Services, testified that he made the ultimate decision to deny the exemption. He does not have a medical background and did not have a doctor review V.P.’s medical records. He made the decision based on his twenty-five years of experience as a Medicaid supervisor determining Medicaid eligibility. The caregiver exemption regulation required that the child give support exceeding such services as transportation and shopping. He denied the application for the exemption because R.P's affidavit showed only normal support activities. In addition, Dr. Malone's certification that V.P. needed an institutional level of care did not match the medical records. After reviewing V.P.'s medical information from 2006 to 2008, he felt that it did not appear that R.P. provided more than normal support activities.

In her written opinion, the ALJ found that the witnesses for the petitioner were believable. She found that the credible evidence in the record showed V.P. had numerous physical conditions, including scoliosis, degenerative disc disease and lumbar radiculopathy, which meant she could not care for herself without special assistance. The ALJ credited Dr. Malone's opinion that if it were not for that care provided by R.P., the petitioner would have had to reside in a nursing home. The ALJ also found support for Dr. Malone's medical opinions in the other medical records, including Dr. O’Dowd’s report. The ALJ concluded,

R.P. provided more than normal support activities to V.P. He provided care that was essential to the health and safety of V.P., including overseeing her medication doses, preparing her meals keeping in mind her nutritional requirements and helping her around the house in light of her chronic back pain. I further [conclude], therefore, that R.P. met his burden of proving that he was eligible for the child caregiver exemption, N.J.A.C. 10:71-4.10(d), when V.P.'s home was transferred to him by deed of March 2009.

On December 9, 2009, the Director of DMAHS made the decision to reject the ALJ's recommendation. The Director stated that the child caregiver exception requires more than "normal person support activities and Petitioner's physical or mental condition must be such as 'to require special attention and care.'" The Director found Dr. Malone's testimony to be inconsistent with her medical records. The Director appeared very concerned with the lack of notation in any medical record in 2009 that V.P. needed help walking from her doctor's waiting room to the examining room. Also, the Director pointed out that V.P.'s only medications were Valium and Tylenol. In addition, he noted that R.P.'s initial certification concerning care he provided for his mother did not include the fact that he helped his mother to walk or in the bathroom. Consequently, the Director rejected the ALJ’s findings to the contrary and concluded that V.P. needed only normal support activities, not special attention and care, and thus was not eligible for the child caregiver exemption.

The Federal Medicaid Act, Title XIX of the Social Security Act, 42 U.S.C.A. § 1396a to -1396v, establishes a joint federal-state program to provide financial assistance to individuals whose income and resources are insufficient to meet the costs of necessary medical services. Once a state joins the program, it must comply with the Medicaid statute and federal regulations in order to receive Medicaid funds. See Harris v. McRae, 448 U.S. 297, 308, 100 S. Ct. 2671, 2683-84, 65 L. Ed. 2d 784, 799 (1980). Participating states must submit a state plan for approval to the Secretary of the Department of Health and Human Services in order to receive federal financial participation. 42 U.S.C.A. § 1396a.

The Social Security Act confers broad discretion on the participating states "to adopt standards determining the extent of medical assistance, requiring only that the standards be 'reasonable' and 'consistent with the objectives' of the Act." Monmouth Med. Ctr. v. State, 158 N.J. Super. 241, 249 (App. Div. 1978), aff’d, 80 N.J. 299 (1979). New Jersey’s participation in the federal Medicaid program was authorized by the enactment of the New Jersey Medical Assistance and Health Services Act, N.J.S.A. 30:4D-1 to -19.5.

DMAHS is the agency within the Department of Human Services that administers the Medicaid program. Eligibility for medical assistance is governed by regulations adopted in accordance with the authority granted by the Commissioner of the New Jersey Department of Human Services. N.J.S.A. 30:4D-7a. Individuals seeking Medicaid must submit an application to the county board of social services for review for compliance with the regulatory requirements. N.J.A.C. 10:71-1.1; N.J.A.C. 10:71-2.2(b).

Generally, only applicants with income and non-exempt resources below specified levels may qualify for Medicaid assistance. An applicant’s countable resources cannot exceed $2,000 to qualify for the New Jersey Medicaid Only program. N.J.A.C. 10:71-4.5. An applicant’s resources cannot be transferred or disposed of for less than fair market value without penalty after the start of the sixty-month period prior to the application (look-back period). 42 U.S.C.A. § 1396p(c)(1); N.J.A.C. 10:71-4.10(b)(9)(iii). The calculation of the length of the transfer penalty, during which Medicaid benefits are not available, is set forth in N.J.A.C. 10:71-4.10(m)(1).

N.J.A.C. 10:71-4.10(d), which contains the caregiver exemption, provides as follows:

(d)[A]n individual shall not be ineligible for an institutional level of care because of the transfer of his or her equity interest in a home which serves (or served immediately prior to entry into institutional care) as the individual's principal place of residence and the title to the home was transferred to: . . . .

4. A son or daughter of the institutionalized individual . . . who was residing in the individual's home for a period of at least two years immediately before the date the individual becomes an institutionalized individual and who has provided care to such individual which permitted the individual to reside in the home rather than in an institution or facility.

i. The care provided by the individual's son or daughter for the purposes of this subchapter shall have exceeded normal personal support activities (for example, routine transportation and shopping). The individual's physical or mental condition shall have been such as to require special attention and care. The care provided by the son or daughter shall have been essential to the health and safety of the individual and shall have consisted of activities such as, but not limited to, supervision of medication, monitoring of nutritional status, and insuring the safety of the individual.

We begin by examining some well-recognized principles concerning judicial review of administrative agency decisions. “Appellate courts have ‘a limited role’ in the review of such decisions.” In re Stallworth, ___ N.J. ___, ___ (2011) (slip op. at 23)(quoting Henry v. Rahway State Prison, 81 N.J. 571, 579 (1980)); see also In re Taylor, 158 N.J. 644, 656 (1999). We will intervene only "in those rare circumstances in which an agency action is clearly inconsistent with its statutory mission or other state policy." In re Musick, 143 N.J. 206, 216 (1996). We must defer to an agency decision unless it is arbitrary, capricious or unreasonable, or not supported by substantial credible evidence in the record as a whole. In re Stallworth, supra, ___ N.J. ___(slip op. at 23-24). “A reviewing court 'may not substitute its own judgment for the agency’s, even though the court might reach a different result.’” Id. at ___ (slip op. at 23-24)(quoting In re Carter, 191 N.J. 474, 483 (2007)). Nevertheless, if our review of the record shows that the agency's finding is clearly mistaken, the decision is not entitled to judicial deference. See H.K. v. Dep't of Human Servs., 184 N.J. 367, 386 (2005); L.M. v. State, Div. of Med. Assist. & Health Servs., 140 N.J. 480, 490 (1995).

Moreover, when an agency rejects an ALJ's findings of facts, we need not give the agency the deference we ordinarily accord review of final administrative decisions. See H.K. v. Dep't of Human Servs., supra, 184 N.J. at 384. An agency cannot simply reverse an ALJ's factual finding based upon the credibility of lay witnesses without meeting certain specific requirements:

The agency head may not reject or modify any findings of fact as to issues of credibility of lay witness testimony unless it is first determined from a review of the record that the findings are arbitrary, capricious or unreasonable or are not supported by sufficient, competent, and credible evidence in the record. In rejecting or modifying any findings of fact, the agency head shall state with particularity the reasons for rejecting the findings and shall make new or modified findings supported by sufficient, competent, and credible evidence in the record.

[N.J.S.A. 52:14B-10(c)]

As we have previously noted, under this statute the agency

was not at liberty to simply substitute its judgment for that of the ALJ's. . . . When an ALJ has made factual findings by evaluating the credibility of lay witnesses, the [agency] may no longer sift through the record anew to make its own decision, which will be affirmed if it is independently supported by credible evidence. . . . [I]n order to reverse such a factual finding by an ALJ, the agency head must explain why the ALJ’s decision was not supported by sufficient credible evidence or was otherwise arbitrary.

[Cavalieri v. Bd. of Trs., Pub. Employees Ret. Sys, 368 N.J. Super. 527, 534 (App. Div. 2004) (citations omitted).]

Here, the Director failed to satisfy the above statutory burden. The ALJ found truthful Dr. Malone's testimony about her patient’s severe medical conditions. Dr. Malone’s opinion was corroborated by the reports of Dr. O’Dowd and Dr. Taffet as well as their review of x-rays and an MRI that showed she had rather severe orthopedic problems, including degenerative disc disease, and significant scoliosis in her lumbar and thoracic spine.

Thus, the evidence the ALJ determined to be credible showed that V.P. had severe orthopedic conditions, rendering her unable to stand securely, climb stairs, move about freely, cook, and bathe on her own. Family and friends supported the statement she made to her doctor that her son did everything for her. Nevertheless, the Director simply discounted the testimony of all the witnesses found credible by the ALJ. In addition, the Director rejected as incredible all the witnesses’ testimony that V.P. was unsteady and needed assistance in walking based on the fact that the medical records in 2009 did not state that V.P. needed assistance walking to the examining room. Yet, Dr. Malone testified, credibly according to the ALJ, that she would not write such details in a patient’s medical records.

The Director apparently rejected the credibility finding of the ALJ based upon the medical records provided from 2006 to 2008. The Director found that, contrary to the testimony of her treating physician and the reports of two consultants, the records did not show that V.P. had any serious medical condition. There is nothing the Director points to in the record as a whole that suggests that the physical conditions identified by three doctors, apparently relying on x-rays and an MRI, were fabrications or misdiagnoses. The Director’s reliance on reports from the ear, nose and throat specialist and the gastroenterologist that V.P. health appeared normal for her age is not sufficient to negate the findings of the three doctors focusing on her back problems.

Further, the Director does not provide a cogent reason for rejecting Dr. Malone’s statement that her usual practice was not to note in a patient's file whether she needed assistance walking to the examining room. Nor does he provide support for his assumption that doctors generally observe patients coming from the waiting room to the examining room, and note any instability in the patient’s record. We think that the Director's unsupported speculation regarding V.P.'s ability to walk is too slender a thread on which to hang the rejection of the credibility findings of the ALJ.

Utilizing the standard codified in N.J.S.A. 52:14B-10(c), we find that the Director has not demonstrated that the ALJ's credibility findings were arbitrary, capricious or unsupported by the record. Moreover, the scant evidence in the record marshaled by the Director to sustain his alternate factual finding is not supported by substantial credible evidence in the record as a whole and hence does not meet the statutory requirement. N.J.S.A. 52:14B-10(c). Accordingly, the agency and this court must accept the credible evidence as found by the ALJ that due to her physical condition V.P. needed her son's continuous assistance, not just routine support, to keep her safe and healthy.

N.J.A.C. 10:71-4.10(d) describes normal personal support as services such as "routine transportation and shopping." To qualify for the child caregiver exemption "special attention and care" must be both needed and provided. This care must be essential to the health and safety of the individual and consist of "activities such as, but not limited to, supervision of medication, monitoring of nutritional status, and insuring the safety of the individual." Ibid. We agree that the credible evidence in the record supports the ALJ's finding that V.P needed, and R.P. provided, special care and attention essential to her health and safety. Hence, V.P. met the requisites of N.J.A.C. 10:71-4.10(d) for the child caregiver exemption. We agree that, as V.P. qualified for an exemption under this regulation, the transfer of her home to her caregiver son should not be subject to a transfer penalty. We reject the Director's unsupported determination to the contrary as it did not take into consideration all the credible evidence in the record as a whole.

We conclude that the decision and resulting order of the Director of DMAHS was arbitrary and without basis in fact or law and therefore requires reversal. Accordingly, we reverse the Director’s decision and remand the matter to the DMAHS for determination of the date of V.P.'s eligibility for Medicaid without disqualification for the transfer of her home to her son.

Reversed.

2012 update Wills and Estate Planning- Free Seminar

2011-11-05T21:58:00.001-04:00

Wednesday January 11, 2012 12:15-1:00 PM

Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, Edison, NJ 08817

Invited: Clients, Friends, Accountants, Business Owners, HR staff, Financial Planners, Insurance Agents, Nursing Home Staff, Hospital and Nursing Home Social Workers, Office on Aging Personnel, Senior Club Presidents, and Medicaid Workers,

COST: Free if you pre-register. Complimentary Sandwiches and materials provided at 12:00 sharp. We previously held this seminar for the Metuchen and Edison Adult schools. This program is limited to 15 people. Please bring a canned food donation, which will be given to the St. James Food Bank located on Woodbridge Avenue in Edison, NJ. Please email us if you plan on attending or if you would like us to email the materials.

SPEAKER: Kenneth Vercammen, Esq.

(Author- Answers to Questions About Probate)

The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.

Main Topics:

1. The New Probate Law and preparation of Wills

2. 2012 changes in Federal Estate and Gift Tax exemption

3. NJ Inheritance tax $675,000

4. Power of Attorney

5. Living Will

6. Administering the Estate/ Probate/Surrogate

7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

Co-Sponsor: Middlesex County Estate Planning Council

To attend or for Information: Mike McDonald 732-572-0500

or email VercammenLaw@Njlaws.com

Can’t attend? We can email you materials

Send email to VercammenLaw@Njlaws.com

http://www.njlaws.com/Estate-Planning-2012.htm

Business owners and professionals are invited to Ken Vercammen’s Christmas Party and Holiday Social Friday, December 2

2011-10-29T21:03:00.000-04:00

Business owners and professionals are invited to Ken Vercammen’s Christmas Party and Holiday Social

Friday, December 2 5:00pm - 7:00pm

Bar Anticipation “Where summer never ends”

703 16th Avenue

Lake Como/ Belmar, NJ 07719

Free

5-8 Hot & Cold Buffet with carving station

$1.00 Drafts 6-7 [need special wrist band from Ken V]

We are in the back room past the stage, called the Mahogany Room, near the outdoor bar.

This is open to your friends. If attending contact Ken’s Law Office so we can put your name on the list for wristbands 732-572-0500

Bring a canned food donation for the St. James Food Bank Hands of Hope. Meet the "SuperLawyers" of NJ.

Free gifts to clients & friends. The following will be offered:

Coffee Travel Mugs

Yellow T-Shirt "My attorney fights to win"

Can Coozies

Water Bottle

Stadium Cup

Magnet clip

Band-Aid holders

Candy/ breath mints

Fish cards

More details at http://www.facebook.com/event.php?eid=175941519154087

http://www.njlaws.com/Christmas-party.htm

Elder Law, Estate Planning & Probate- New ideas to expand & excel your practice Saturday, August 6, 2011

2011-07-03T12:58:00.001-04:00

Elder Law, Estate Planning & Probate- New ideas to expand & excel your practice

Saturday, August 6, 2011 at 2:00pm - 3:30pm

Metro Toronto Convention Centre

ABA Annual Meeting Toronto, Canada

Learn from nationally recognized experts on using new techniques to improve service to Elder Law & Estate clients. Forms & briefs will be provided to all attendees.

Speakers: Jay Foonberg, Esq. - Author of Best Sellers "How to

Start and Build a Law Practice" and "How to get and keep good clients', Beverly Hills, CA

Kenneth A. Vercammen, Esq. - co-author "Nuts & Bolts of Elder Law", Edison, NJ

Parag Patel, Esq. Iselin, NJ

Elder Law program Primary Sponsors: General Practice Section

Co-sponsors: ABA Commission on Law & Aging, Health Law Section,

YLD, Senior Lawyers Division, Real Probate & Trust Section, Tax Law Section

Topics:

Getting referrals from other professionals

The aftermath of the Terry Schiavo case and Living Wills.

Forms you can use

Email newsletters

How to manage telephone conversations with your clients

Marketing with written fee agreements

-Ethics and marketing without violating the Rules of Professional Conduct

Elder Law may be the biggest practice area of your career. There are 50,000 baby boomers/ day turning 60 and soon to be on Social Security and will need legal advise. Elder Law is one of the biggest growth fields.

[Contact Kenneth Vercammen, Esq. for program information 732-572-0500]

Contact American Bar Association's ITS at 800-421-0459 for ABA meeting registration

http://kennethvercammen.com/toronto.htm

Divorce Can Divide Assets to Make a Spouse Eligible for Medicaid and Nursing Home

2011-04-01T16:37:00.001-04:00

Divorce can divide assets to make a spouse eligible for Medicaid and nursing home.

03-01-07 W.T. v. Division of Medical Assistance and Health
Services, et al.
A-0089-05T5

Director of Division of Medical Assistance and Health
Services upheld imposition of Medicaid transfer penalty based on unequal equitable distribution to spouse of Medicaid applicant in an action for divorce from bed and board. Reversed on grounds that no regulation authorized the decision, which was also contrary to New Jersey law of equitable distribution

SUPERIOR COURT OF NEW JERSEY

APPELLATE DIVISION

DOCKET NO. A-0089-05T50089-05T5
W.T.,

Petitioner-Appellant,
v.

DIVISION OF MEDICAL

ASSISTANCE AND HEALTH

SERVICES,

Respondent-Respondent, and
OCEAN COUNTY BOARD OF SOCIAL SERVICES,
Respondent.

Entire opinion at http://www.kennethvercammen.com/division_of_medical_assistance_and_health.html?id=266&a=

Nuts & Bolts of Elder Law & Estate Administration

2011-03-19T16:00:00.001-04:00

Nuts & Bolts of Elder Law & Estate Administration

April 26, 2011

5:00 PM to 9:00 PM Tuesday

Sheraton Edison, Edison

Elder law continues to offer the legal profession a booming opportunity for growth. As your current clients continue to grow older, you need to position yourself to be able to offer them and their families the legal services required by the elderly in today’s society. Or, you may be looking for lucrative areas in which to expand your current practice, including administering their estates.

This practical program is designed to provide the nuts and bolts of elder law practice & estate administration practice to general practitioners and young lawyers, as well as to more experienced lawyers seeking to expand into this field. A highly authoritative and experienced panel of elder law attorneys & estate planners will share proven techniques and experience it would take you years to gather on your own. You’ll also gain insight on how Federal Medicaid Reform will impact your practice.

Everything you need to know about elder law & estate administration including: 

• Why Have a Will? - Gathering information; standard provisions; designation of fiduciaries; protective clauses; sample forms; Ethics - who is the client? 

• Powers of Attorney - Types of POAs; what should be included; why clients need them; POAs and Living Wills; sample forms 

• Living Trusts (Revocable/Irrevocable) as an Estate Planning Tool - Why it should be used; Ethics - who is the client?; disadvantages; revocable vs. irrevocable; Insurance Trusts; sample forms 

• Basic Tax Considerations - Jointly-held property; “I love you” Will; no Will at all; insurance owned by client; unlimited marital deduction; estate planning in the testamentary document; sample forms/letters 

• Estate Administration - New Probate Law in New Jersey - Probate process; duties of executor/fiduciary; gathering of assets; tax returns; tax waivers; access to property; sample forms/checklists 

• Medicaid Planning in Light of Federal Medicaid Reform - Countable assets of Medicaid applicant; income cap/Medical needy standard; look-back period; transfers of property; personal residence; Medicaid estate recovery rules; probate; undue influence; competency …and more

Speakers:

KENNETH A. VERCAMMEN, ESQ.

Chair, ABA Elder Law Committee

Past GP Solo Section Attorney of the Year

2006 NJSBA Municipal Court Practitioner of the Year

K. Vercammen & Associates

THOMAS D. BEGLEY, III, ESQ.

Begley, Begley & Bookbinder, PC (Moorestown)

WILLIAM P. ISELE, ESQ.

Past NJ Ombudsman for the Elderly

MARTIN A. SPIGNER, ESQ.

Law Office of Martin A. Spigner

New Jersey Institute for Continuing Legal Education  The non-profit continuing education service of:  The New Jersey State Bar Association Rutgers - The State University of New Jerseys Eton Hall University  One Constitution Square, New Brunswick, New Jersey 08901-1520  Phone: (732)214-8500 • Fax: (732)249-0383 • CustomerService@njicle.com

Seminar # S578-22154 S578-22154

Tuition fees	Reg. Fee	Reg. Type
General Tuition (REG)	$169.00	REG
NJICLE Season Ticket (STX)	1 Season Ticket(s)	STX
MEMBERS, NJSBA Co-Sponsoring (COS*)	$129.00	COS*
MEMBERS, NJSBA (NJB*)	$139.00	NJB*
MEMBERS, NJSBA YLD (YLD*)	$129.00	YLD*
Recent admittees (YL)	$145.00	YL
Paralegals (PAR)	$119.00	PAR
Law Students (with Student ID) (STU)	$0.00	STU
Full Time Judges (JUD)	$0.00	JUD

Door Registrations $189

* NJSBA Member Price – To qualify for this reduced price, you must provide your NJSBA Member# at the time you place your order. If you place your order without providing your NJSBA Member#, you will be charged the regular price.

NJ CLE INFORMATION: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 3.4 hours of total CLE credit. Of these, 1.2 qualify as hours of credit for ethics/professionalism.

Presented in cooperation with the NJSBA Elder & Disability Law Section and NJSBA Young Lawyers Division

Sheraton Edison Hotel Raritan Center

125 Raritan Center Parkway · Edison, New Jersey 08837

http://www.njicle.com/seminar.aspx?sid=1406

2011 update Wills and Estate Planning Seminar

2011-02-06T15:19:00.001-05:00

2011 update Wills and Estate Planning Seminar

WHEN: Wednesday March 16, 2011 12:15-1:00 PM

WHERE: Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, 2^nd floor, Edison, NJ 08817

Invited: Seniors, Club Presidents, Accountants, CPA's, Financial Planners, Insurance Producers, Nursing Home Administrators, Hospital and Nursing Home Social Workers, Medicaid Workers, Office on Aging Personnel,

COST: Free if you pre-register. Please bring a canned food donation, which will be given to the St. James Food Bank located on Woodbridge Avenue in Edison, NJ. Please email us if you plan on attending or if you would like us to email the materials. Complimentary Sandwiches and materials provided at 12:00 sharp. We previously held this seminar for the Metuchen and Edison Adult schools. This program is limited to 15 people. Re-scheduled from the January 12 snow cancellation.

SPEAKER: Kenneth Vercammen, Esq.

(Author- Answers to Questions About Probate)

The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.

Main Topics:

1. The New Probate Law and preparation of Wills

2. 2011 changes in Federal Estate and Gift Tax exemption

3. NJ Inheritance tax $675,000

4. Power of Attorney

5. Living Will

6. Administering the Estate/ Probate/Surrogate

7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

Co-Sponsor: Middlesex County Estate Planning Council

To attend or for Information: Mike McDonald 732-572-0500

or email VercammenLaw@Njlaws.com

Can’t attend? We can email you materials

Send email to VercammenLaw@Njlaws.com

http://www.kennethvercammen.com/2011.update.Wills.html

2011 update Wills and Estate Planning- Free Seminar WHEN: Wednesday January 12, 2011 12:15-1:00 PM WHERE: Law Office of

2010-11-20T18:16:00.001-05:00

2011 update Wills and Estate Planning- Free Seminar

WHEN: Wednesday January 12, 2011 12:15-1:00 PM

WHERE: Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, 2^nd floor, Edison, NJ 08817

Invited: Clients, CPA's, Financial Planners, Insurance Producers, Nursing Home Administrators, Hospital and Nursing Home Social Workers, Medicaid Workers, Office on Aging Personnel, Senior Club Presidents, and Accountants

Estate Planning Ideas for Professionals and People who advise Seniors

Middlesex County College charged $29.00 to attend this program. If you email back prior to December 31 you can attend for free.

COST: Free if you pre-register. This program is limited to 15 people

Complimentary Sandwiches to pre-registered persons at 12:00

SPEAKER: Kenneth Vercammen, Esq.

(Author- Answers to Questions About Probate)

The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.

Main Topics:

1. The New Probate Law and preparation of Wills

2. 2010 increases in Federal Estate and Gift Tax exemption

3. NJ Inheritance tax $675,000

4. Power of Attorney

5. Living Will

6. Administering the Estate/ Probate/Surrogate

7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

Co-Sponsor: Middlesex County Estate Planning Council

To attend or for Information: Mike McDonald 732-572-0500

or email VercammenLaw@Njlaws.com

Can’t attend? We can email you materials

Send email to VercammenLaw@Njlaws.com

Our NJ Probate Special Report Newsletter discussed increased duties of the Executor or Administrator. The email newsletter also discussed how the revised NJ Probate Law makes a number of substantial changes in Probate and the administration of estates and trusts in New Jersey. If you send us your e-mail address we can provide you with a Free report on the changes in the law which may affect you. We also recently established the NJ Elder Law blog at http://elder-law.blogspot.com.

Website www.njlaws.com now provides Legal Information on Probate and Elder Law.

Very truly yours,

KENNETH VERCAMMEN

Chair ABA Elder Law Committee, Solo & Small Firm Division

To attend or receive the Probate Special Report, email us at VercammenLaw@Njlaws.com or fax us your email address.

Fax 732-572-0030

We send the Special Report and newsletter via email only.

Email address: __________________________

http://www.kennethvercammen.com/2011.update.Wills.html

MARK TANNEN V. WENDY TANNEN, ET ALS. A-4185T1/4211-07T1

2010-09-15T06:12:00.000-04:00

MARK TANNEN V. WENDY TANNEN, ET ALS.

A-4185T1/4211-07T1 08-31-10 (consolidated)

Defendant/wife was the beneficiary of a discretionary

support trust settled by her parents. She and her parents were

the trustees of the trust.

The judge handling the divorce action ordered

plaintiff/husband to name the trust (and other family trusts) as

third-party defendants in the litigation. The trusts

participated in the trial.

At the conclusion of the trial, limited to the financial

issues of alimony, equitable distribution and child support, the

judge imputed income from the trust to defendant, and ordered

the trustees to make a monthly payment to her. He then further

ordered the trust to continue making payments for shelter-

related expenses that it historically had made. The judge then

computed plaintiff's alimony obligation based upon this imputed

income stream.

We concluded that defendant's beneficial interest in the

discretionary support trust was not an asset held by her for

purposes of the alimony statute, and therefore no income should

have been imputed to her. However, we recognized that the

current Restatement (Third) of Trusts, extensively relied upon

by the trial judge, has changed the law, and that pursuant to

its terms, defendant has an enforceable interest in the trust

income. As a court of intermediate appellate jurisdiction, we

refused to apply the terms of the current Restatement, which

have not been adopted in any reported appellate or Supreme Court

opinion in New Jersey.

We also reversed other provisions of the judgment of

divorce regarding computation of the alimony award, the child

support award, and equitable distribution.

Middlesex County Estate Planning Council presents Lunch & Law Free Seminar- 2010 update Wills and Estate Planning

2010-06-12T20:57:00.001-04:00

Middlesex County Estate Planning Council presents Lunch & Law

Free Seminar- 2010 update Wills and Estate Planning

WHEN: Wednesday June 23 12:15pm

WHERE: Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, 2^nd floor, Edison, NJ 08817

COST: Free if you pre-register. Complimentary Sandwiches to pre-registered persons prior to program. This program is limited to 15 people

Please bring a canned food donation, which will be given to the St. James Food Bank located on Woodbridge Avenue in Edison, NJ.

SPEAKER: Kenneth Vercammen, Esq.

(Author- Answers to Questions About Probate)

The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.

Main Topics:

1. The New Probate Law and preparation of Wills

2. 2010 increases in Federal Estate and Gift Tax exemption

3. NJ Inheritance tax

4. Power of Attorney

5. Living Will

6. Administering the Estate/ Probate/Surrogate

7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

To attend or for Information: Mike McDonald 732-572-0500

or email kenvnjlaws@verizon.net

Can’t attend? We can email you materials

Send email to kenvnjlaws@verizon.net

http://KennethVercammen.com/Lunch.Law.html

Wills and Estate Planning for Morticians

2010-06-08T09:10:00.001-04:00

Wednesday, January 13, 2010
Wills and Estate Planning for Morticians

By Kenneth Vercammen, Esq.

Where there’s No Will …

If you do not write a Will, the State has already written one for you. Your assets go to whoever a state law says receives the assets, or to the government itself! A Will should be a statement to the things you truly care about: your spouse, your children, your parents, your friends, your Church and charities.

It is important to do secession planning. Also, if you have partners in your business, a signed partnership agreement is valuable. Make sure you also have a Power of Attorney signed to plan for temporary disability. If your business is the primary support of family, how will your business continue to operate? How can your business be sold? It’s time for a call to action.

If You Have No Will:

If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:

1. People you dislike or people who dislike and ignore you may get your assets.
2. State law determines who gets assets, not you
3. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs and legal fees
4. You lose the opportunity to try to reduce Estate Tax, State inheritance taxes and Federal estate taxes
5. A Judge determines who gets custody of children. A greedy brother or crazy mother in law could ask the court for custody.
6. If you have no spouse or close relatives the State may take your property
7. The procedure to distribute assets becomes more complicated
8. It probably will cause fights and lawsuits within your family

When loved ones are grieving and dealing with death, they shouldn’t be overwhelmed with Financial concerns.

Think- Who don’t you want to receive your assets? Without a Will, they could receive your assets and request custody of children.

Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games?

Business assets

It is important to prepare a Will which sets forth distribution of a valuable property such as the good will of your business, the phone number of your business and equipment you own.
A Will must not only be prepared within the legal requirements of the state Statutes but should also be prepared so it leaves no questions regarding your intentions.

THE FOLLOWING IS A SAMPLE OF A VARIETY OF CLAUSES AND ITEMS WHICH KENNETH VERCAMMEN’S LAW OFFICE OFTEN INCLUDES IN A WILL

1ST: DEBTS AND TAXES
2ND: SPECIFIC BEQUESTS
3RD: DISPOSITION TO SPOUSE
4TH: DISPOSITION OF REMAINDER OF ESTATE
5TH: CREATION OF TRUSTS FOR SPOUSE
6TH: CREATION OF TRUST FOR CHILDREN
7TH: OTHER BENEFICIARIES UNDER 21
8TH: EXECUTORS
9TH: TRUSTEES
10TH: GUARDIANS
11TH: SURETY OR BOND
12TH: POWERS
13TH: AFTERBORN CHILDREN
14TH: PRINCIPAL AND INCOME
15TH: NO ASSIGNMENT OF BEQUESTS
16TH: GENDER
17TH: CONSTRUCTION OF WILL
18TH: NO CONTEST CLAUSE

WHY PERIODIC REVIEW IS ESSENTIAL

Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are:

* Marriage, death, birth, divorce or separation affecting either you or anyone named in your Will

* Significant changes in the value of your total assets or in any particular assets which you own

* A change in your domicile

* Death or incapacity of a beneficiary, or death, incapacity or change in residence of a named executor, trustee or guardian of infants, or of one of the witnesses to the execution of the Will

* Annual changes in tax law

* Changes in who you like

MAY I CHANGE MY CURRENT WILL?

Yes. A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware, if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.

A portion of your Will and Estate Planning can be deducted on your income tax return when it deals with tax planning. Thus, part of the fee is tax deductible for income tax purposes.
Under the law in New Jersey, if a person dies without a Will and without children, their spouse will inherit all assets, even if they are separated from the spouse. In addition, if you have children from a previous marriage, but no Will, your separated spouse will get half your estate. Therefore, you may wish to do the following:

1) Have an Elder Law attorney prepare a Will to distribute your assets to the people you care the most about. If you already have a Will, prepare a new Will and have the old Will revoked. ( Your estate planning attorney will explain this to you.)
2) Prepare a Power of Attorney to select someone to handle your finances if you become disabled. Have your old power of attorney revoked.
3) Prepare a Living Will prepared
4) Change your beneficiary on assets you may own, such as stocks, bank accounts, IRA, and other financial assets. Change your beneficiary under your own life insurance, whether whole life insurance or term insurance.
5) Contact your human resources person and change the beneficiary on life insurance, pension, stock options or other employee benefits. Note that your spouse must sign a written waiver permitting you to change beneficiaries.
6) Keep your personal papers at a location where family can find them.
7) Have your attorney prepare a prenuptial agreement if you decide to get re-married.
8) Make sure the trustee for any funds designated for your children is the "right" trustee.
9) In New Jersey, if you are married and living with your spouse, under certain instances the surviving spouse has a right to "elect against the Will" The disinherited spouse may like to elect against the Will and try to obtain one third of the estate. Your attorney can explain how you can protect yourself and your children.
10) If you have minor children, nominate someone under a Will to serve as guardian to the children. Although the surviving parent obviously has first right of custody of children, they may not even want custody.

SAVE MONEY- Have your attorney prepare a self- proving Will with a No bond clause

Your estate will be subject to probate whether or not you have a Will and in most cases, a Will reduces the cost by eliminating the requirements of a bond. With a well-drawn Will, you may also reduce death taxes and other expenses. Don’t pinch pennies now to the detriment of your beneficiaries

The proper preparation of a Will should involve a careful analysis of the your assets, family and desires.
Estate Planning is the process of examining what will happen to your property when you die and arranging for its distribution in such a manner as will accomplish your objectives.
The cost of a Will depends on the size and the complexity of the estate and the plans of the person who makes the Will.

Be sure your Will takes into account the 2009 Federal Tax changes and any Inheritance Tax changes. Also, ascertain if your Will is “self-proving”, which would dispense with having to find the Will’s witnesses after death.

OTHER DOCUMENTS TO BE PREPARED BY YOUR ATTORNEY
-Power of Attorney- to allow a trusted person to administer your assets during your lifetime, either upon disability or now
-Living Wills- to state your wishes concerning medical care in the event of your serious illness
-Trusts (and Medicaid Trusts)

CONCLUSION

Planning can only be done if someone is competent and/or alive. Make sure your assets can be passed directly to your loved ones. Kenneth A. Vercammen is a Middlesex County trial attorney who has published 125 articles in national and New Jersey publications on litigation topics. He has been selected to lecture to trial lawyers by the American Bar Association, New Jersey State Bar Association and Middlesex County Bar Association.
Call our office to schedule a confidential appointment 732-572-0500

KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Avenel Wills and Power of Attorney Seminar May 27, 2010 12-12:30 Golden Circle of Avenel

2010-05-19T11:54:00.001-04:00

Avenel Wills and Power of Attorney Seminar

May 27, 2010 12-12:30
Golden Circle of Avenel
Held at St. Andrews, 244 Avenel St. Avenel, NJ 07001
Speaker: Kenneth Vercammen, Esq. of Edison
(Co-Author- NJ Elder Law & Probate)
For additional information and registration, call Dolores 732-750-2822

COMPLIMENTARY MATERIAL: Brochures on Wills, “Probate and Administration of an Estate”, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

You don’t have to be wealthy or near death to do some thinking about a will. Here is your opportunity to listen to an experienced attorney who will discuss how to distribute your property as you wish and avoid many rigid provisions of the state law. Topics covered by author of “Answer to questions about Probate” will include: Wills, Power of Attorney, Living Wills, Inheritance taxes, making estate administration easier, revocable trusts, irrevocable trusts, plus the opportunity to ask questions.

Here is your opportunity to listen to an experienced attorney who will answer questions how to distribute your property and avoid many rigid provisions of state law. For more information on Wills, Probate and Elder law, visit the Website www.CentralJerseyElderLaw.com. You can also subscribe to the free email Elder Law newsletter by visiting the website, or sending an email to Kenvnjlaws@verizon.net

http://www.kennethvercammen.com/Avenel-Wills.html

Highland Park WILLS, PROBATE AND POWER OF ATTORNEY SEMINAR

2010-02-13T17:54:00.002-05:00

WILLS, PROBATE AND POWER OF ATTORNEY SEMINAR

WHEN: Wednesday March 10, 10:30 am

Highland Park Office of Aging
220 South 6th Ave.
Highland Park, NJ 08904
Fee: no cost
For additional information, call the Highland Park Office of Aging 732-819-0052

Instructor: Kenneth Vercammen, Esq. of Edison
(Co-Author- NJ Elder Law & Probate)
COMPLIMENTARY MATERIAL: Brochures on Wills, “Probate and Administration of an Estate”, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

You don’t have to be wealthy or near death to do some thinking about a will. Here is your opportunity to listen to an experienced attorney who will discuss how to distribute your property as you wish and avoid many rigid provisions of the state law. Topics covered by author of “Answer to questions about Probate” will include: Wills, revocable trusts, irrevocable trusts, power of attorney, living will, long term care insurance, reverse mortgage, plus the opportunity to ask questions.
Here is your opportunity to listen to an experienced attorney who will answer questions how to distribute your property and avoid many rigid provisions of state law. For more information on Elder law, visit the Website www.CentralJerseyElderLaw.com. You can also subscribe to the free email Elder Law newsletter by visiting the website, or sending an email to Kenv@njlaws.com.

East Brunswick WILLS, PROBATE AND ELDER LAW- Adult and Community Education WHEN: Monday March 8, 2010 7 - 8:30 P.M.

2010-01-16T22:59:00.001-05:00

WILLS, PROBATE AND ELDER LAW- Adult and Community Education
WHEN: Monday March 8, 2010 7 - 8:30 P.M.

East Brunswick Adult & Community Education Program
East Brunswick High School, 380 Cranbury Rd
Fee: $29
For additional information, call the East Brunswick Adult Education Office for registration information 732- 613-6989

Instructor: Kenneth Vercammen, Esq. of Edison
(Co-Author- NJ Elder Law & Probate)
COMPLIMENTARY MATERIAL: Brochures on Wills, “Probate and Administration of an Estate”, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

You don’t have to be wealthy or near death to do some thinking about a will. Here is your opportunity to listen to an experienced attorney who will discuss how to distribute your property as you wish and avoid many rigid provisions of the state law. Topics covered by author of “Answer to questions about Probate” will include: Wills, revocable trusts, irrevocable trusts, power of attorney, living will, long term care insurance, reverse mortgage, plus the opportunity to ask questions.
Here is your opportunity to listen to an experienced attorney who will answer questions how to distribute your property and avoid many rigid provisions of state law. For more information on Elder law, visit the Website www.CentralJerseyElderLaw.com. You can also subscribe to the free email Elder Law newsletter by visiting the website, or sending an email to Kenv@njlaws.com.
For additional information, call the East Brunswick Adult Education Office for registration information 732- 613-6989
KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Wills and Estate Planning for Physical Therapists

2010-01-13T17:17:00.000-05:00

Wills and Estate Planning for Physical Therapists

By Kenneth Vercammen, Esq.

Where there’s No Will …

If you do not write a Will, the State has already written one for you. Your assets go to whoever a state law says receives the assets, or to the government itself! A Will should be a statement to the things you truly care about: your spouse, your children, your parents, your friends, your Church and charities.

It is important to do secession planning. Also, if you have partners in your business, a signed partnership agreement is valuable. Make sure you also have a Power of Attorney signed to plan for temporary disability. If your business is the primary support of family, how will your business continue to operate? How can your business be sold? It’s time for a call to action.

If You Have No Will:

If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:

1. People you dislike or people who dislike and ignore you may get your assets.
2. State law determines who gets assets, not you
3. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs and legal fees
4. You lose the opportunity to try to reduce Estate Tax, State inheritance taxes and Federal estate taxes
5. A Judge determines who gets custody of children. A greedy brother or crazy mother in law could ask the court for custody.
6. If you have no spouse or close relatives the State may take your property
7. The procedure to distribute assets becomes more complicated
8. It probably will cause fights and lawsuits within your family
9. If no partnership agreement or procedure to transfer patient files your business good will could be lost.

When loved ones are grieving and dealing with death, they shouldn’t be overwhelmed with Financial concerns.

Think- Who don’t you want to receive your assets? Without a Will, they could receive your assets and request custody of children.

Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games?

Business assets

It is important to prepare a Will which sets forth distribution of a valuable property such as the good will of your business, the phone number of your business and equipment you own.
A Will must not only be prepared within the legal requirements of the state Statutes but should also be prepared so it leaves no questions regarding your intentions.

THE FOLLOWING IS A SAMPLE OF A VARIETY OF CLAUSES AND ITEMS WHICH KENNETH VERCAMMEN’S LAW OFFICE OFTEN INCLUDES IN A WILL

1ST: DEBTS AND TAXES
2ND: SPECIFIC BEQUESTS
3RD: DISPOSITION TO SPOUSE
4TH: DISPOSITION OF REMAINDER OF ESTATE
5TH: CREATION OF TRUSTS FOR SPOUSE
6TH: CREATION OF TRUST FOR CHILDREN
7TH: OTHER BENEFICIARIES UNDER 21
8TH: EXECUTORS
9TH: TRUSTEES
10TH: GUARDIANS
11TH: SURETY OR BOND
12TH: POWERS
13TH: AFTERBORN CHILDREN
14TH: PRINCIPAL AND INCOME
15TH: NO ASSIGNMENT OF BEQUESTS
16TH: GENDER
17TH: CONSTRUCTION OF WILL
18TH: NO CONTEST CLAUSE

WHY PERIODIC REVIEW IS ESSENTIAL

Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are:

* Marriage, death, birth, divorce or separation affecting either you or anyone named in your Will

* Significant changes in the value of your total assets or in any particular assets which you own

* A change in your domicile

* Death or incapacity of a beneficiary, or death, incapacity or change in residence of a named executor, trustee or guardian of infants, or of one of the witnesses to the execution of the Will

* Annual changes in tax law

* Changes in who you like

MAY I CHANGE MY CURRENT WILL?

Yes. A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware, if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.

A portion of your Will and Estate Planning can be deducted on your income tax return when it deals with tax planning. Thus, part of the fee is tax deductible for income tax purposes.
Under the law in New Jersey, if a person dies without a Will and without children, their spouse will inherit all assets, even if they are separated from the spouse. In addition, if you have children from a previous marriage, but no Will, your separated spouse will get half your estate. Therefore, you may wish to do the following:

1) Have an Elder Law attorney prepare a Will to distribute your assets to the people you care the most about. If you already have a Will, prepare a new Will and have the old Will revoked. ( Your estate planning attorney will explain this to you.)
2) Prepare a Power of Attorney to select someone to handle your finances if you become disabled. Have your old power of attorney revoked.
3) Prepare a Living Will prepared
4) Change your beneficiary on assets you may own, such as stocks, bank accounts, IRA, and other financial assets. Change your beneficiary under your own life insurance, whether whole life insurance or term insurance.
5) Contact your human resources person and change the beneficiary on life insurance, pension, stock options or other employee benefits. Note that your spouse must sign a written waiver permitting you to change beneficiaries.
6) Keep your personal papers at a location where family can find them.
7) Have your attorney prepare a prenuptial agreement if you decide to get re-married.
8) Make sure the trustee for any funds designated for your children is the "right" trustee.
9) In New Jersey, if you are married and living with your spouse, under certain instances the surviving spouse has a right to "elect against the Will" The disinherited spouse may like to elect against the Will and try to obtain one third of the estate. Your attorney can explain how you can protect yourself and your children.
10) If you have minor children, nominate someone under a Will to serve as guardian to the children. Although the surviving parent obviously has first right of custody of children, they may not even want custody.

SAVE MONEY- Have your attorney prepare a self- proving Will with a No bond clause

Your estate will be subject to probate whether or not you have a Will and in most cases, a Will reduces the cost by eliminating the requirements of a bond. With a well-drawn Will, you may also reduce death taxes and other expenses. Don’t pinch pennies now to the detriment of your beneficiaries

The proper preparation of a Will should involve a careful analysis of the your assets, family and desires.
Estate Planning is the process of examining what will happen to your property when you die and arranging for its distribution in such a manner as will accomplish your objectives.
The cost of a Will depends on the size and the complexity of the estate and the plans of the person who makes the Will.

Be sure your Will takes into account the 2009 Federal Tax changes and any Inheritance Tax changes. Also, ascertain if your Will is “self-proving”, which would dispense with having to find the Will’s witnesses after death.

OTHER DOCUMENTS TO BE PREPARED BY YOUR ATTORNEY
-Power of Attorney- to allow a trusted person to administer your assets during your lifetime, either upon disability or now
-Living Wills- to state your wishes concerning medical care in the event of your serious illness
-Trusts (and Medicaid Trusts)

CONCLUSION

Planning can only be done if someone is competent and/or alive. Make sure your assets can be passed directly to your loved ones. Kenneth A. Vercammen is a Middlesex County trial attorney who has published 125 articles in national and New Jersey publications on litigation topics. He has been selected to lecture to trial lawyers by the American Bar Association, New Jersey State Bar Association and Middlesex County Bar Association.
Call our office to schedule a confidential appointment 732-572-0500

KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Wills and Estate Planning for Dermatologists

2010-01-12T15:07:00.001-05:00

Where there’s No Will

If you do not write a Will, the State has already written one for you. Your assets go to whoever a state law says receives the assets, or to the government itself! A Will should be a statement to the things you truly care about: your spouse, your children, your parents, your friends, your Church and charities.

If You Have No Will:

If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:

1. People you dislike or people who dislike and ignore you may get your assets.
2. State law determines who gets assets, not you
3. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs and legal fees
4. You Lose the opportunity to try to reduce NJ Estate Tax, State inheritance taxes and Federal estate taxes
5. A Judge determines who gets custody of children. A greedy brother or crazy mother in law could ask the court for custody.
6. If you have no spouse or close relatives the State may take your property
7. The procedure to distribute assets becomes more complicated
8. It probably will cause fights and lawsuits within your family
9. If no partnership agreement or procedure to transfer patient files your medical practice “good will” could be lost.

When loved ones are grieving and dealing with death, they shouldn’t be overwhelmed with Financial concerns.

Think- Who don’t you want to receive your assets? Without a Will, they could receive your assets and request custody of children.

Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games? It is important to set forth distribution of a valuable property such as the “good will” of your medical practice, the phone number of a business and medical equipment you own.

A Will must not only be prepared within the legal requirements of the New Jersey Statutes but should also be prepared so it leaves no questions regarding your intentions.

WHY PERIODIC REVIEW IS ESSENTIAL

Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are:

* Marriage, death, birth, divorce or separation affecting either you or anyone named in your Will

* Significant changes in the value of your total assets or in any particular assets which you own

* A change in your domicile

* Death or incapacity of a beneficiary, or death, incapacity or change in residence of a named executor, trustee or guardian of infants, or of one of the witnesses to the execution of the Will

* Annual changes in tax law

* Changes in who you like

MAY I CHANGE MY CURRENT WILL?

Yes. A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware, if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.

A portion of your Will and Estate Planning can be deducted on your income tax return when it deals with tax planning. Thus, part of the fee is tax deductible for income tax purposes.

THE FOLLOWING IS A SAMPLE OF A VARIETY OF CLAUSES AND ITEMS WHICH KENNETH VERCAMMEN’S LAW OFFICE OFTEN INCLUDES IN A WILL

1ST: DEBTS AND TAXES
2ND: SPECIFIC BEQUESTS
3RD: DISPOSITION TO SPOUSE
4TH: DISPOSITION OF REMAINDER OF ESTATE
5TH: CREATION OF TRUSTS FOR SPOUSE
6TH: CREATION OF TRUST FOR CHILDREN
7TH: OTHER BENEFICIARIES UNDER 21
8TH: EXECUTORS
9TH: TRUSTEES
10TH: GUARDIANS
11TH: SURETY OR BOND
12TH: POWERS
13TH: AFTERBORN CHILDREN
14TH: PRINCIPAL AND INCOME
15TH: NO ASSIGNMENT OF BEQUESTS
16TH: GENDER
17TH: CONSTRUCTION OF WILL
18TH: NO CONTEST CLAUSE

Under the law in New Jersey, if a person dies without a Will and without children, their spouse will inherit all assets, even if they are separated from the spouse. In addition, if you have children from a previous marriage, but no Will, your separated spouse will get half your estate. In planning, make sure your assets go to your loved ones or favorite charity. Therefore, you may wish to do the following:

1) Have an Elder Law attorney prepare a Will to distribute your assets to the people you care the most about. Also set forth provisions regarding receiving
the assets of your medical practice. If you already have a Will, prepare a new Will and have the old Will revoked. ( Your estate planning attorney will explain this to you.)
2) Prepare a Power of Attorney to select someone to handle your finances if you become disabled. Have your old power of attorney revoked.
3) Prepare a Living Will prepared
4) Change your beneficiary on assets you may own, such as stocks, bank accounts, IRA, and other financial assets. Change your beneficiary under your own life insurance, whether whole life insurance or term insurance.
5) Contact your employer's human resources and change the beneficiary on life insurance, pension, stock options or other employee benefits. Note that your spouse must sign a written waiver permitting you to change beneficiaries.
6) Keep your personal papers at a location where family can find them.
7) Have your attorney prepare a prenuptial agreement if you decide to get married.
8) Make sure the trustee for any funds designated for your children is the "right" trustee.
9) In New Jersey, if you are married and living with your spouse, under certain instances the surviving spouse has a right to "elect against the Will" The disinherited spouse may like to elect against the Will and try to obtain one third of the estate. Your attorney can explain how you can protect yourself and your children.
10) If you have minor children, nominate someone under a Will to serve as guardian to the children. Although the surviving parent obviously has first right of custody of children, they may not even want custody.

SAVE MONEY- Have your attorney prepare a self- proving Will with a No bond clause

Your estate will be subject to probate whether or not you have a Will and in most cases, a Will reduces the cost by eliminating the requirements of a bond. With a well-drawn Will, you may also reduce death taxes and other expenses. Don’t pinch pennies now to the detriment of your beneficiaries

The proper preparation of a Will should involve a careful analysis of the your assets, family and desires. Estate Planning is the process of examining what will happen to your property when you die and arranging for its distribution in such a manner as will accomplish your objectives.
The cost of a Will depends on the size and the complexity of the estate and the plans of the person who makes the Will.

Be sure your Will takes into account the 2009 Federal Tax changes and all New Jersey Inheritance Tax changes. Also, ascertain if your Will is “self-proving”, which would dispense with having to find the Will’s witnesses after death.

Everyone who has any assets or minor children should have a Will. You do not have to be wealthy, married, or near death to do some serious thinking about your Will.

ADMINISTRATION OF AN ESTATE

If you are named the executor or executrix, you must visit the County Surrogate to probate the Will. You will need the following items:
1. The Death Certificate
2. The Original Will
3. Names and Addresses of decedent's, next of kin and will beneficiaries
4. Minimum of $110.00 for Surrogate fees

A state inheritance tax return must be filed and the tax paid on the transfer of real or personal property within eight months after death.

CONCLUSION

Planning can only be done if someone is competent and/or alive. Make sure your assets can be passed directly to your loved ones.

KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Will and Estate Planning for Psychologists

2010-01-11T17:07:00.000-05:00

Where there’s No Will …

If you do not write a Will, the State has already written one for you. Your assets go to whoever a state law says receives the assets, or to the government itself! A Will should be a statement to the things you truly care about: your spouse, your children, your parents, your friends, your Church and charities.

It is important to do secession planning. Also, if you have partners in your business, a signed partnership agreement is valuable. Make sure you also have a Power of Attorney signed to plan for temporary disability. If your business is the primary support of family, how will your business continue to operate? How can your business be sold? It’s time for a call to action.

If You Have No Will:

If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:

1. People you dislike or people who dislike and ignore you may get your assets.
2. State law determines who gets assets, not you
3. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs and legal fees
4. You lose the opportunity to try to reduce Estate Tax, State inheritance taxes and Federal estate taxes
5. A Judge determines who gets custody of children. A greedy brother or crazy mother in law could ask the court for custody.
6. If you have no spouse or close relatives the State may take your property
7. The procedure to distribute assets becomes more complicated
8. It probably will cause fights and lawsuits within your family
9. If no partnership agreement or procedure to transfer patient files your business good will could be lost.

When loved ones are grieving and dealing with death, they shouldn’t be overwhelmed with Financial concerns.

Think- Who don’t you want to receive your assets? Without a Will, they could receive your assets and request custody of children.

Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games?

Business assets

It is important to prepare a Will which sets forth distribution of a valuable property such as the good will of your business, the phone number of your business and equipment you own.
A Will must not only be prepared within the legal requirements of the state Statutes but should also be prepared so it leaves no questions regarding your intentions.

THE FOLLOWING IS A SAMPLE OF A VARIETY OF CLAUSES AND ITEMS WHICH KENNETH VERCAMMEN’S LAW OFFICE OFTEN INCLUDES IN A WILL

1ST: DEBTS AND TAXES
2ND: SPECIFIC BEQUESTS
3RD: DISPOSITION TO SPOUSE
4TH: DISPOSITION OF REMAINDER OF ESTATE
5TH: CREATION OF TRUSTS FOR SPOUSE
6TH: CREATION OF TRUST FOR CHILDREN
7TH: OTHER BENEFICIARIES UNDER 21
8TH: EXECUTORS
9TH: TRUSTEES
10TH: GUARDIANS
11TH: SURETY OR BOND
12TH: POWERS
13TH: AFTERBORN CHILDREN
14TH: PRINCIPAL AND INCOME
15TH: NO ASSIGNMENT OF BEQUESTS
16TH: GENDER
17TH: CONSTRUCTION OF WILL
18TH: NO CONTEST CLAUSE

WHY PERIODIC REVIEW IS ESSENTIAL

Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are:

* Marriage, death, birth, divorce or separation affecting either you or anyone named in your Will

* Significant changes in the value of your total assets or in any particular assets which you own

* A change in your domicile

* Death or incapacity of a beneficiary, or death, incapacity or change in residence of a named executor, trustee or guardian of infants, or of one of the witnesses to the execution of the Will

* Annual changes in tax law

* Changes in who you like

MAY I CHANGE MY CURRENT WILL?

Yes. A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware, if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.

A portion of your Will and Estate Planning can be deducted on your income tax return when it deals with tax planning. Thus, part of the fee is tax deductible for income tax purposes.
Under the law in New Jersey, if a person dies without a Will and without children, their spouse will inherit all assets, even if they are separated from the spouse. In addition, if you have children from a previous marriage, but no Will, your separated spouse will get half your estate. Therefore, you may wish to do the following:

1) Have an Elder Law attorney prepare a Will to distribute your assets to the people you care the most about. If you already have a Will, prepare a new Will and have the old Will revoked. ( Your estate planning attorney will explain this to you.)
2) Prepare a Power of Attorney to select someone to handle your finances if you become disabled. Have your old power of attorney revoked.
3) Prepare a Living Will prepared
4) Change your beneficiary on assets you may own, such as stocks, bank accounts, IRA, and other financial assets. Change your beneficiary under your own life insurance, whether whole life insurance or term insurance.
5) Contact your human resources person and change the beneficiary on life insurance, pension, stock options or other employee benefits. Note that your spouse must sign a written waiver permitting you to change beneficiaries.
6) Keep your personal papers at a location where family can find them.
7) Have your attorney prepare a prenuptial agreement if you decide to get re-married.
8) Make sure the trustee for any funds designated for your children is the "right" trustee.
9) In New Jersey, if you are married and living with your spouse, under certain instances the surviving spouse has a right to "elect against the Will" The disinherited spouse may like to elect against the Will and try to obtain one third of the estate. Your attorney can explain how you can protect yourself and your children.
10) If you have minor children, nominate someone under a Will to serve as guardian to the children. Although the surviving parent obviously has first right of custody of children, they may not even want custody.

SAVE MONEY- Have your attorney prepare a self- proving Will with a No bond clause

Your estate will be subject to probate whether or not you have a Will and in most cases, a Will reduces the cost by eliminating the requirements of a bond. With a well-drawn Will, you may also reduce death taxes and other expenses. Don’t pinch pennies now to the detriment of your beneficiaries

The proper preparation of a Will should involve a careful analysis of the your assets, family and desires.
Estate Planning is the process of examining what will happen to your property when you die and arranging for its distribution in such a manner as will accomplish your objectives.
The cost of a Will depends on the size and the complexity of the estate and the plans of the person who makes the Will.

Be sure your Will takes into account the 2009 Federal Tax changes and any Inheritance Tax changes. Also, ascertain if your Will is “self-proving”, which would dispense with having to find the Will’s witnesses after death.

OTHER DOCUMENTS TO BE PREPARED BY YOUR ATTORNEY
-Power of Attorney- to allow a trusted person to administer your assets during your lifetime, either upon disability or now
-Living Wills- to state your wishes concerning medical care in the event of your serious illness
-Trusts (and Medicaid Trusts)

CONCLUSION

Planning can only be done if someone is competent and/or alive. Make sure your assets can be passed directly to your loved ones. Kenneth A. Vercammen is a Middlesex County trial attorney who has published 125 articles in national and New Jersey publications on litigation topics. He has been selected to lecture to trial lawyers by the American Bar Association, New Jersey State Bar Association and Middlesex County Bar Association.
Call our office to schedule a confidential appointment 732-572-0500

KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Wills and Estate Planning for Gastroenterologists

2010-01-07T15:38:00.000-05:00

Where there's No Will

If you do not write a Will, the State has already written one for you. Your assets go to whoever a state law says receives the assets, or to the government itself! A Will should be a statement to the things you truly care about: your spouse, your children, your parents, your friends, your Church and charities.

If You Have No Will: If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:

1. People you dislike or people who dislike and ignore you may get your assets. 2. State law determines who gets assets, not you 3. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs and legal fees 4. You Lose the opportunity to try to reduce NJ Estate Tax, State inheritance taxes and Federal estate taxes 5. A Judge determines who gets custody of children. A greedy brother or crazy mother in law could ask the court for custody. 6. If you have no spouse or close relatives the State may take your property 7. The procedure to distribute assets becomes more complicated 8. It probably will cause fights and lawsuits within your family 9. If no partnership agreement or procedure to transfer patient files your medical practice "good will" could be lost. When loved ones are grieving and dealing with death, they shouldn't be overwhelmed with Financial concerns.

Think- Who don't you want to receive your assets? Without a Will, they could receive your assets and request custody of children.

Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games? It is important to set forth distribution of a valuable property such as the "good will" of your medical practice, the phone number of a business and medical equipment you own.

A Will must not only be prepared within the legal requirements of the New Jersey Statutes but should also be prepared so it leaves no questions regarding your intentions.

WHY PERIODIC REVIEW IS ESSENTIAL Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are: * Marriage, death, birth, divorce or separation affecting either you or anyone named in your Will

* Significant changes in the value of your total assets or in any particular assets which you own * A change in your domicile * Death or incapacity of a beneficiary, or death, incapacity or change in residence of a named executor, trustee or guardian of infants, or of one of the witnesses to the execution of the Will

* Annual changes in tax law

* Changes in who you like MAY I CHANGE MY CURRENT WILL? Yes. A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware, if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.

A portion of your Will and Estate Planning can be deducted on your income tax return when it deals with tax planning. Thus, part of the fee is tax deductible for income tax purposes.

THE FOLLOWING IS A SAMPLE OF A VARIETY OF CLAUSES AND ITEMS WHICH KENNETH VERCAMMEN'S LAW OFFICE OFTEN INCLUDES IN A WILL 1ST: DEBTS AND TAXES 2ND: SPECIFIC BEQUESTS 3RD: DISPOSITION TO SPOUSE 4TH: DISPOSITION OF REMAINDER OF ESTATE 5TH: CREATION OF TRUSTS FOR SPOUSE 6TH: CREATION OF TRUST FOR CHILDREN 7TH: OTHER BENEFICIARIES UNDER 21 8TH: EXECUTORS 9TH: TRUSTEES 10TH: GUARDIANS 11TH: SURETY OR BOND 12TH: POWERS 13TH: AFTERBORN CHILDREN 14TH: PRINCIPAL AND INCOME 15TH: NO ASSIGNMENT OF BEQUESTS 16TH: GENDER 17TH: CONSTRUCTION OF WILL 18TH: NO CONTEST CLAUSE

Under the law in New Jersey, if a person dies without a Will and without children, their spouse will inherit all assets, even if they are separated from the spouse. In addition, if you have children from a previous marriage, but no Will, your separated spouse will get half your estate. In planning, make sure your assets go to your loved ones or favorite charity. Therefore, you may wish to do the following:

1) Have an Elder Law attorney prepare a Will to distribute your assets to the people you care the most about. Also set forth provisions regarding receiving the assets of your medical practice. If you already have a Will, prepare a new Will and have the old Will revoked. ( Your estate planning attorney will explain this to you.) 2) Prepare a Power of Attorney to select someone to handle your finances if you become disabled. Have your old power of attorney revoked. 3) Prepare a Living Will prepared 4) Change your beneficiary on assets you may own, such as stocks, bank accounts, IRA, and other financial assets. Change your beneficiary under your own life insurance, whether whole life insurance or term insurance. 5) Contact your employer's human resources and change the beneficiary on life insurance, pension, stock options or other employee benefits. Note that your spouse must sign a written waiver permitting you to change beneficiaries. 6) Keep your personal papers at a location where family can find them. 7) Have your attorney prepare a prenuptial agreement if you decide to get married. 8) Make sure the trustee for any funds designated for your children is the "right" trustee. 9) In New Jersey, if you are married and living with your spouse, under certain instances the surviving spouse has a right to "elect against the Will" The disinherited spouse may like to elect against the Will and try to obtain one third of the estate. Your attorney can explain how you can protect yourself and your children. 10) If you have minor children, nominate someone under a Will to serve as guardian to the children. Although the surviving parent obviously has first right of custody of children, they may not even want custody.

SAVE MONEY- Have your attorney prepare a self- proving Will with a No bond clause Your estate will be subject to probate whether or not you have a Will and in most cases, a Will reduces the cost by eliminating the requirements of a bond. With a well-drawn Will, you may also reduce death taxes and other expenses. Don't pinch pennies now to the detriment of your beneficiaries

The proper preparation of a Will should involve a careful analysis of the your assets, family and desires. Estate Planning is the process of examining what will happen to your property when you die and arranging for its distribution in such a manner as will accomplish your objectives. The cost of a Will depends on the size and the complexity of the estate and the plans of the person who makes the Will.

Be sure your Will takes into account the 2009 Federal Tax changes and all New Jersey Inheritance Tax changes. Also, ascertain if your Will is "self-proving", which would dispense with having to find the Will's witnesses after death.

Everyone who has any assets or minor children should have a Will. You do not have to be wealthy, married, or near death to do some serious thinking about your Will.

ADMINISTRATION OF AN ESTATE If you are named the executor or executrix, you must visit the County Surrogate to probate the Will. You will need the following items: 1. The Death Certificate 2. The Original Will 3. Names and Addresses of decedent's, next of kin and will beneficiaries 4. Minimum of $110.00 for Surrogate fees

A state inheritance tax return must be filed and the tax paid on the transfer of real or personal property within eight months after death.

CONCLUSION

Planning can only be done if someone is competent and/or alive. Make sure your assets can be passed directly to your loved ones.

KENNETH VERCAMMEN & ASSOCIATES, PC ATTORNEY AT LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
website: www.njlaws.com

Seminar 2010 update Wills and Estate Planning

2009-12-19T20:19:00.000-05:00

Seminar 2010 update Wills and Estate Planning

WHEN: Wednesday January 13, 2010 12:15-1:00 PM
also Thursday, January 14 5:45-7pm

WHERE: Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, 2nd floor, Edison, NJ 08817

Invited: Clients, CPA's, Financial Planners, Insurance Producers, Nursing Home Administrators, Hospital and Nursing Home Social Workers, Medicaid Workers, Office on Aging Personnel, Senior Club Presidents, and Accountants
Estate Planning Ideas for Professionals and People who advise Seniors

The cost for this program previously at Middlesex County College was $29.00. If you email back prior to December 31 you can attend for free.

COST: Free if you pre-register. This program is limited to 15 people
Complimentary Sandwiches to pre-registered persons at 12:10 at Jan 13 program

SPEAKER: Kenneth Vercammen, Esq.
(Author- Answers to Questions About Probate)
The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.
Main Topics:
1. The New Probate Law and preparation of Wills
2. 2010 increases in Federal Estate and Gift Tax exemption
3. NJ Inheritance tax $675,000
4. Power of Attorney
5. Living Will
6. Administering the Estate/ Probate/Surrogate
7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.
Co-Sponsor: Middlesex County Estate Planning Council

To attend or for Information: Mike McDonald 732-572-0500
or email kenvnjlaws@verizon.net

Can’t attend? We can email you materials
Send email to kenvnjlaws@verizon.net

Our Summer 2009 NJ Probate Email Newsletter discussed increased duties of the Executor or Administrator. The email newsletter also discussed how the revised NJ Probate Law makes a number of substantial changes in Probate and the administration of estates and trusts in New Jersey. If you send us your e-mail address we can provide you with a Free report on the changes in the law which may affect you. We also recently established the NJ Elder Law blog at http://elder-law.blogspot.com.
Website www.njlaws.com now provides Legal Information on Probate and Elder Law.
Very truly yours,

KENNETH VERCAMMEN
Chair ABA Elder Law Committee, Solo & Small Firm Division
To receive the njlaws Free Legal newsletter via email with Estate Administration & Probate information, email us at kenvnjlaws@verizon.net or fax us your email address.
Fax 732-572-0030
We send the newsletter via email only.
Email address: __________________________

KENNETH VERCAMMEN – resume and community involvement

2009-11-14T18:53:00.000-05:00

KENNETH VERCAMMEN – resume and community involvement
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500
www.njlaws.com
Kenneth Vercammen is an Edison, Middlesex County, NJ trial attorney who has published 125 articles in national and New Jersey publications on probate, estate planning, criminal and litigation topics. He often lectures to trial lawyers of the American Bar Association, New Jersey State Bar Association and Middlesex County Bar Association.
Kenneth Vercammen was the NJ State Bar Municipal Court Attorney of the Year and past president of the Middlesex County Municipal Prosecutor's Association.   He is the past chair of the NJ State Bar Association Municipal Court Section. He is the Deputy chair of the ABA Criminal Law committee, GP Division. Kenneth Vercammen was selected one of only three attorneys as a Super Lawyer 2009 in NJ Monthly in the Criminal - DWI.
He is a highly regarded lecturer on litigation issues for the American Bar Association, ICLE, New Jersey State Bar Association and Middlesex County Bar Association. His articles have been published by New Jersey Law Journal, ABA Law Practice Management Magazine, and New Jersey Lawyer. He is the Editor in Chief of the New Jersey Municipal Court Law Review. Mr. Vercammen is a recipient of the NJSBA- YLD Service to the Bar Award. He has successfully handled over One thousand Municipal Court and Superior Court matters in the past 18 years.

Since 1985, his primary concentration has been on litigation matters. Mr. Vercammen gained other legal experiences as the Confidential Law Clerk to the Court of Appeals of Maryland (Supreme Court),with the Delaware County, PA District Attorney Office handling Probable Cause Hearings, Middlesex County Probation Dept as a Probation Officer, and an Executive Assistant to Scranton District Magistrate, Thomas Hart, in Scranton, PA. He started his career as a trial attorney for Drazin & Warshaw in Hazlet and Red Bank, NJ, and Borrus, Goldin, Foley, Vignuolo, Hyman & Stahl in North Brunswick.

ADMISSIONS: Admitted In NJ, NY, PA, US Supreme Court and Federal District Court

MANAGING ATTORNEY Kenneth Vercammen & Associates, PC March 1990-Present
Full service Law practice with offices in Edison and Cranbury.

PROSECUTOR Township of Cranbury, Middlesex County, NJ 1991-1999
Municipal Prosecutor for criminal and traffic cases involving Township and State Police
-Acting Assoc. Prosecutor: Carteret Municipal Court, Middlesex County, NJ 2000

EDITOR- NJ MUNICIPAL COURT LAW REVIEW 1993- present

Middlesex County Bar Association 2008 Municipal Court Attorney of the Year

NJ State Bar Association- 2005-2006 Municipal Court Attorney of the Year Award

New Jersey Super Lawyers selection 2009, 2008, 2007, 2006

Who's Who in America 2004

NJ State Bar Association- 2002 General Practitioner of the Year Award

1993 AWARD WINNER "Service to the Bar Award"- New Jersey State Bar Association YLD

RELEVANT LITIGATION SPEAKING ENGAGEMENTS:
-Criminal, DWI and Drug Cases- NJ State Bar Annual Meeting 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 01, 00, 99
-Civil Trial Practice- Middlesex Bar 2004
-Personal Injury Litigation- NJ Institute for Continuing Legal Education/ NJ State Bar
2001, 2000,1999,1998,1997,1996,1995,1994,1993,1991
-Municipal Court Handling Serious Cases ICLE/NJSBA-2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002,2001,2000,1998,1997,1995,1994
-NJ Association of Municipal Court Administrators 2002
-Edison Police Auxiliary- Search and Seizure 2002
-New Jersey Network TV- Due Process TV show 2000
-Cablevision TV- Law on the Line 2003, 2001
-Elder Law and Probate NJSBA/ ICLE 2009, 2008, 2007, 2006, 2005, 2004, 03,02,01,99,98,97,96

PUBLICATIONS:
Published 150 separate Law Review and Legal Periodical articles in legal journals such as New Jersey Law Journal, American Bar Association Barrister, New Jersey Lawyer, ABA Law Practice Management, and New Jersey State Bar Association's Dictum. Listed on www.njlaws.com.

KENNETH VERCAMMEN, ESQ.

RECENT SPEAKING ENGAGEMENTS ON WILLS, ELDER LAW, AND PROBATE
East Brunswick Adult School 2009, 2008
Middlesex County Police Chiefs 2009- Living Wills
Middlesex County College- Wills & Probate 2007
Edison Adult School -Wills, Elder Law & Probate- 2007, 2006, 2005, 2004, 2003, 2002 [inc Edison TV], 2001, 2000,1999,1998,1997
- Nuts & Bolts of Elder Law - NJ Institute for Continuing Legal Education/ NJ State Bar ICLE/NJSBA 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2000, 1999, 1996
-Elder Law and Estate Planning- American Bar Association New York City 2008, Miami 2007
South Plainfield Seniors- New Probate Law 2005, East Brunswick Seniors- New Probate Law 2005
Old Bridge AARP 2002; Guardian Angeles/ Edison 2002; St. Cecilia/ Woodbridge Seniors 2002;
East Brunswick/ Hall's Corner 2002;
-Linden AARP 2002
-Woodbridge Adult School -Wills and Estate Administration -2001, 2000,1999,1998,1997,1996
Woodbridge Housing 2001; Metuchen Seniors & Metuchen TV 2001; Frigidare/ Local 401 Edison 2001; Chelsea/ East Brunswick 2001, Village Court/ Edison 2001; Old Bridge Rotary 2001; Sacred Heart/ South Amboy 2001; Livingston Manor/ New Brunswick 2001; Sunrise East Brunswick 2001; Strawberry Hill/ Woodbridge 2001;
-Wills and Elder Law - Metuchen Adult School 1999,1997,1996,1995,1994,1993
-Clara Barton Senior Citizens- Wills & Elder Law-Edison 2002, 1995
-AARP Participating Attorney in Legal Plan for NJ AARP members 1999-2005
-Senior Legal Points University of Medicine & Dentistry UMDNJ & St. Peter's-2000, 1999,1998
-East Brunswick AARP Wills 2001; -Iselin/ Woodbridge AARP Wills 2000
-Metuchen Reformed Church; Franklin/ Somerset/ Quailbrook Seniors 2001
-North Brunswick Senior Day 2001
-Wills, Elder Law and Probate-South Brunswick Adult School & Channel 28 TV 1999, 1997,1993
-Wills and Estate Planning-Old Bridge Adult School 1998,1997,1995
-Senior Citizen Law-Perth Amboy YMHA 1995; Temple Beth Or 2002;
-Wills, Living Wills and Probate-Spotswood Community School 1995,1994,1993
-Wills and Probate-Sayreville Adult School 1997, 1996,1995,1994
-Living Wills-New Jersey State Bar Foundation and St. Demetrius, Carteret 1994
-Wills and Estate Planning-Edison Elks and Senior Citizens January 1994
-"Legal Questions Clinic" Metuchen Adult School March 1995,1994,1993
-Estate Planning to Protect Families-Metuchen Chamber of Commerce April 1993

SPECIAL ACTING PROSECUTOR: Woodbridge, East Brunswick, Metuchen, South Brunswick, Perth Amboy, Cranbury, South Plainfield, Clark, South River, Hightstown, Carteret, Jamesburg, Berkeley Heights on conflict matters. Past President- Middlesex Municipal Prosecutor's Association. Previous experience with the Delaware County, Pennsylvania District Attorney Office, Middlesex County Probation Department and Scranton District Magistrate Office.

Metuchen Public Defender 2001- present Edison Public Defender 1990-1991

KENNETH VERCAMMEN- Community Service

NON- PROFIT: -Edison Elks-Presiding Justice 1993- Present
-Y.B. CHOI TAE KWON DO (Korean Karate)- 4th degree Black Belt awarded 2008 3rd degree 2004 ; 2nd degree December 1993, 1st degree Black Belt December 2001
-Raritan Valley Road Runners- Comeback of the Year Award 2002 and ranked Master Distance Runner; state champion 20,000 meter team 2005

New Jersey State Age Group Champion Garden State Games 5,000 meter run 1993
-Bishop Ahr/St. Thomas Aquinas H.S. Alumni Society
Elected Vice-President 1989-1990; Class of 1977- 25 year Reunion Chair
-Edison 14th District Committeeman Elected 1988-1994
-St. Francis Cathedral- Church Lector 1990-1994
-University of Scranton, North Jersey Alumni Chapter Co-Chair, Fall Social 1988
-Knights of Columbus-Fourth Degree Knight, Edison Council
Edison NJ Essay Contest Chair 1992,1993
Metuchen Chamber of Commerce, Past member Edison Chamber of Commerce;
RUNNING:
Raritan Valley Road Runners RVRR Rumson HashHouse Harriers
Central Jersey Road Runners CJRR Jersey Shore Triathlon Club JSTC
Freehold Area Running Club FARC Scranton Area Organization Runners SOAR
Jersey Shore Running Club JSRC USATF- US Athletic Track & Field
Sandy Hook Triathlon Club First Place- Bergen Bar 5k Law Day Run May 2001 South Brunswick Running Group- President First Place- CJRR Summer 5K 2002
First Place: Cocoa Beach 2 mile 2008, 2007; Cranford Run for Lupus 4 mile 2006, JSRC Twilight run 2006. Indian Trials Middletown 3m 2005,2004; Stroudsburg 5k 2005, 2004; Wildwood 5k, Ocean Winter 4 mile, Edison Lannie 5k, 2004; Washington DC Run for Justice 5K 2002
CJRR Age group champ 2005,2004, 2002, 1996, 1995
New York Marathon top 100 NJ Finisher

ACTIVITIES: Married 1989, one son born 1991, daughter born 1994
Weekend Road Running Races, Triathlons, Soccer
Tae Kwon Do Karate

SOUTH BRUNSWICK AREA
Summer Blast/Ireland Brook Neighborhood Sponsor
So. Brunswick Soccer Asst. Coach Travel 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 98
So. Brunswick Athletic Assoc.-Team Sponsor and helper with son's team
So. Brunswick Viking 5k- volunteer
South Brunswick 5K running Race volunteer
So. Brunswick Bicentennial Volunteer
Neighborhood Picnic Sponsor 1998-2009
So. Brunswick 50 Mile Bike Volunteer and 50 mile Finisher
Holt for Congress Volunteer

CHARITABLE: American Cancer Society-Chairman
Annual Summer Fundraiser Picnic- 1987,88,89,90,91,92
Chairman, Annual Christmas Fundraiser- 1987,88,89,90,911,92
Recipient-Young Professionals Award-Sept. 1988, Sept. 1989
Board of Manager's - 1989-1994 Founder and Chair-Young Professionals Group

KENNETH VERCAMMEN, ESQ. Education & Awards

LEGAL EDUCATION: The Widener/ Delaware Law School, J.D., May 1985
Class Rank: Top Ten Percent
Awards: Honor Grades: Federal Income Tax, Business Organization, Criminal Law, Advanced Advocacy, Family Law, New Jersey Practice, Unfair Trade Practices, Professional Liability.
Outstanding Service Award Recipient in Graduation Ceremony
Delaware Merit Scholarship - 1983, 1984
Provincial Winner - Phi Delta Phi Legal Honor Fraternity Graduate of the Year Award
Who's Who in American Law Schools

ACTIVITIES:
Law Review- Senior Staff-Member
Harvard Journal of Law and Public Policy, Senior Editor 1984-1985
Winner - Sixth Annual Trial Advocacy Competition
First Prize - Delaware Law School/ATLA Environmental Law Essay Contest
Delaware Law Forum, Casenote Editor

Working Scholar- Hon. Philip Gruccio, Assignment Judge of Atlantic, Cumberland, Cape May, Salem Counties
Association of Trial Lawyers of America, Delaware Chapter Treasurer
Law School Running Club - President
Research Assistant - Dean Arthur Weeks
Publications- Published in Law Review and wrote more articles than 75% of law faculty members

PRELEGAL EDUCATION: University of Scranton B.S., January 1981
Major: Political Science: Graduated Cum Laude in 3-1/2 years
Honors:
- Cited in Who's Who in American Colleges and Universities;
- Dean's List; Pi Gamma Mu Honor Society; Pi Sigma Alpha Honor Society.
- Varsity Cross- Country - Team Captain and Record Holder of Indoor Half-Mile
- District Magistrate Thomas Hart- Paid Law Clerk/ Executive Assistant
- Pre-Law Society Public Relations Director
- Voter Registration Drive Coordinator
- Internship with Pa. Representative Hon. Fred Belardi
- School Newspaper Staff and Sportswriter
- WYRE radio station sports caster
- 3rd Place Wrestling Tournament
- Campus Bowl Intellectual Competition (Team Captain)
- Trustee Day Volunteer, Red Cross Blood Drive Volunteer
- Senior Class - Hard Rockers Social Committee Chair
-Alumni Society-Estate Planning Council 1997-Present
- Class of 1981 20 year Reunion Executive Committee member 2001 -25 Year Reunion Co-chair

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500
The American Bar Association is the largest voluntary professional organization in the world with more than 400,000 members

AMERICAN BAR ASSOCIATION - National Appointments:

General Practice Solo & Small Firm Division
-Estate Planning, Probate & Trust Committee- Chair 2008-2009, 2006-2007
-Elder Law Committee Chair 2005- present, Vice Chair 1996-1999
- Criminal Law Committee Deputy Chair 2006-present
- Tort, Personal Injury and Insurance Committee Chair 2005- 2006
-Deputy Chair and Newsletter Editor-GP Marketing Legal Services Committee 1993 -1996
- Probate & Estate Planning Committee- Newsletter Editor & Vice Chair 1997-1999, Vice Chair 2005
-Litigation Committee Member 1993 - present

BUSINESS AND AMERICAN BAR ASSOCIATION SPEAKING ENGAGEMENTS:
-Elder Law, Estate and Probate ABA Chicago Annual Meeting
-Elder Law and Probate New York City 2008 Annual Meeting
- Improving Your Elder Law & Estate Practice San Francisco, CA 2007
-Elder Law and Estate Planning- ABA Miami 2007
-Elder Law Practice, New Ethical Ideas to Improve Your Practice for Clients ABA Hawaii 2006
-Marketing Success Stories ABA Toronto 1998
-Opening a Business-Sayreville Adult School 1997,1996,1995
-Olympians of Marketing- ABA Annual Meeting-Orlando, Florida 1996
-Unique Marketing Techniques & Client Relations III ABA Annual Meeting-Chicago 1995
-Starting a Business-Brooklyn Bar Association 1995,1994
-Personal Marketing & Relations - 1995 Miami ABA meeting LPM Personal Marketing Skills IG
co-sponsored by four Major National Bar Sections and committees
-How to Start a Practice-1994 New Orleans ABA Annual Meeting LPM primary sponsor
-1993 New York Annual Meeting "Marketing for Small Firms"

LAW PRACTICE MANAGEMENT SECTION ABA- LPM
-Co-Chair with Jay Foonberg-ABA LPM Personal Marketing Skills Group 1998,1997,1996,1995,1994
-Speaker at many ABA Annual Meetings
-National Liaison and ex-officio member of Law Practice Management Section Council 1993 - 1995
-National Chair - Law Practice Management Committee YLD 1992-1993
-Chair and Newsletter Editor-Marketing Legal Services Committee 1996-1997,1999-2000
ABA Attendance at Leadership Conferences and participation at following Annual and Sectional meetings: Chicago 2009, New York 2008, Philadelphia GP 2007, San Francisco 2007, Washington GP 2007, Miami 2007, Hawaii 2006, Philadelphia LPM 2005; Washington DC 2002; Philadelphia 2002; London 2000, New York 2000, Atlanta 1999, Beverly Hills 1999, Cancun LPM 1998, Naples-LPM 1997; Captiva 1996, Orlando 1996, Coronado LPM 1995, Chicago 1995, Miami 1995, Washington D.C. GP 1995, Vancouver LPM 1995, New Orleans 1995, Napa, CA LPM 1994, Colorado LPM 1993, New York 1993, Boston 1993, San Francisco 1992, Cleveland GP 1992, Scottsdale AZ 1991, Los Angeles 1990, Hawaii 1989, Philadelphia 1988, Toronto 1988, New York City 1986, Washington DC 1985

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500
New Jersey State Bar Association- Municipal Court Section Chair 2003-2004, Vice Chair 1999-2002; Chair of Municipal Court Education Committee 1996-Present
Middlesex County Bar Association Chair Municipal Court Practice Committee 1997-2008
County Bar Board of Trustees 2000- 2006

New Jersey State Bar Association -General Practice Section-Board of Directors 1995- Present

ADJUNCT PROFESSOR Middlesex County College
Edison, NJ February, 2001-April, 2001; Jan. 1990-May, 1991
Instructor of "Criminal Law and Procedure" and Business Law. Taught college students the elements of crime and the criminal procedure system. Explained the incidents before and after trial and analyzed the impact of the Constitution on crimes and criminal procedures.

New Jersey Superior Court - Certified Mediator 1997-

New Jersey Supreme Court Committee on Municipal Courts 2000-2005

Other Speaking
-Update of Municipal Court-NJSBA Annual Meeting Atlantic City 1999,1997, 95, 94
- Cranbury Twp Municipal Alliance Against Substance Abuse 2004, 2002
-ATLA-NJ - New Jersey Courts 1991
-Intoxicated Driver Resource Center/IDRC - DUI Law 1999, 1991
-Preventing the Impaired Driver-Coalition Against Impaired Drivers 1992
-Winning Lawsuit Threshold Cases NJSBA 1992
-WCTC Radio Mid-Day Legal Advisor - Criminal and Traffic Laws 1991 and 1990
-Computers in Litigation-NJSBA Law Office Management 1994
-Self Defense Law in New Jersey - Cranbury Police Dept. 1997,1993,1992

Self Defense and Home Protection - Speaker - New Brunswick Crime Watch - 1989
-Wills and Power of Attorney 1991 Edison Democratic Association
Defending Speeding Cases - New Jersey State Bar Association/NJSBA - 1989
-Family Law & Domestic Violence Trial Practice NJ State Bar Association 1995,1994,1993
-Automobile Insurance - Middlesex County College - 1990
-Criminal & Juvenile Courts Piscataway Vo Tech – 1990
-Living Wills-Dean Witter and Nordstroms, Menlo Park Mall October 1992; Trusts and Living Wills-Dean Witter, Metro Park, June 1992; Estate Planning-North Brunswick Republican Club May 1992;

Make a Wish Foundation- Co Chair 19th Annual Summer Blast 1994 in Belmar, NJ
Co Chair Christmas Fundraiser 1993
Jersey Shore Medical Center Chair-18th Annual Summer Blast to Benefit the Jersey Shore Regional
Trauma Center at Bar Anticipation, Belmar 1993
American Red Cross Elected to Board of Directors 1988-1991

VOLUNTEER EDITOR- WANTED - To serve as Assistant Editor of American Bar Association Elder Law Newsletter for the ABA GP Solo Division and Assistant E

2009-11-11T17:08:00.001-05:00

VOLUNTEER EDITOR- WANTED -
To serve as Assistant Editor of American Bar Association Elder Law Newsletter for the ABA GP Solo Division
and
Assistant Editor of the
NJ Municipal Court Law Review
Good for new lawyer and recent law grad who wants to improve their resume and networking skills who is between jobs.
Duties
- Review and Revise Legal and Consumer Law Articles for Grammar and Punctuation
- add articles to legal blogs and ABA newsletter distributor
- Work as Assistant Editor of the New Jersey Municipal Court Law Review
- Provide copies of published newsletters to Judges, Prosecutors and other New Jersey professionals
- Submit articles to websites and New Jersey Media with your name as Assistant Editor
- Type Rough Draft Articles
- Gain some legal and publication experience
- Part-time volunteer, 6 hours per week required in office
Editor Kenneth A. Vercammen, Esq.
Author of 125 Legal Articles
Send resume and cover letter to:
Kenneth Vercammen & Associates, P.C.
2053 Woodbridge Avenue
Edison, NJ 08817
Phone 732-572-0500
Fax: 732-572-0030
Website: www.njlaws.com

Black Horse, Middlesex County, NJ Probate and Estate Administration of estates for persons

2009-11-01T22:03:00.001-05:00

Black Horse, Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Berdines Corner, Middlesex County, NJ Probate and Estate Administration of estates

2009-11-01T22:02:00.001-05:00

Berdines Corner, Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Barber, Middlesex County, NJ Probate and Estate Administration of estates

2009-11-01T22:01:00.001-05:00

Barber, Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Avon Park Middlesex County, NJ Probate and Estate Administration of estates

2009-11-01T21:49:00.001-05:00

Avon Park Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Avenel Middlesex County, NJ Probate and Estate Administration of estates

2009-11-01T21:44:00.002-05:00

Avenel Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Arbor 08854 Middlesex County, NJ Probate and Estate Administration of estates

2009-11-01T21:43:00.002-05:00

Arbor 08854 Middlesex County, NJ Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Aqueduct Plainsboro Middlesex County, NJ 08536 Probate and Estate Administration of estates

2009-11-01T21:41:00.001-05:00

Aqueduct Plainsboro Middlesex County, NJ 08536 Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Applegarth, Middlesex County, NJ 08831 Probate and Estate Administration of estates

2009-11-01T20:50:00.002-05:00

Applegarth, Middlesex County, NJ 08831 Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

Adams Station, Middlesex County, NJ 08902 Probate and Estate Administration of estates

2009-11-01T20:49:00.003-05:00

Adams Station, Middlesex County, NJ 08902 Probate and Estate Administration of estates

Compiled by Kenneth A. Vercammen, Esq.

Are you the Executor or beneficiary of the estate of someone who lived here the year they passed away? Kenneth Vercammen’s Law Office can assist you with the Probate process and the inheritance tax return.

The New Probate Statute of NJ revised various sections of the New Jersey law on Wills and estates. The law makes a number of substantial changes to the provisions governing the administration of estates and trusts in New Jersey.

Duty of Executor in Probate Estate Administration

1. Conduct a thorough search of the decedent's personal papers and effects for any evidence which might point you in the direction of a potential creditor;
2. Carefully examine the decedent's checkbook and check register for recurring payments, as these may indicate an existing debt;
3. Contact the issuer of each credit card that the decedent had in his/her possession at the time of his/ her death;
4. Contact all parties who provided medical care, treatment, or assistance to the decedent prior to his/her death;

Your attorney will not be able to file the NJ inheritance tax return until it is clear as to the amounts of the medical bills. Medical expenses can be deducted in the inheritance tax.

To Do

Bring Will to Surrogate

Apply to Federal Tax ID #

Set up Estate Account at bank (pay all bills from estate account)
Pay Bills

Notice of Probate to Beneficiaries (Attorney can handle)
If charity, notice to Atty General (Attorney can handle)

File notice of Probate with Surrogate (Attorney can handle)

File first Federal and State Income Tax Return [CPA- ex Marc Kane]

Prepare Inheritance Tax Return and obtain Tax Waivers (Attorney can handle)

File waivers within 8 months upon receipt (Attorney can handle)

Prepare Informal Accounting

Prepare Release and Refunding Bond (Attorney can handle)

Obtain Child Support Judgment clearance (Attorney will handle)

Let's review the major duties involved-

In General. The executor's job is to (1) administer the estate--i.e., collect and manage assets, file tax returns and pay taxes and debts--and (2) distribute any assets or make any distributions of bequests, whether personal or charitable in nature, as the deceased directed (under the provisions of the Will). Let's take a look at some of the specific steps involved and what these responsibilities can mean. Chronological order of the various duties may vary.

Probate. The executor must "probate" the Will. Probate is a process by which a Will is admitted. This means that the Will is given legal effect by the court. The court's decision that the Will was validly executed under state law gives the executor the power to perform his or her duties under the provisions of the Will.

An employer identification number ("EIN") should be obtained for the estate; this number must be included on all returns and other tax documents having to do with the estate. The executor should also file a written notice with the IRS that he/she is serving as the fiduciary of the estate. This gives the executor the authority to deal with the IRS on the estate's behalf.

Pay the Debts. The claims of the estate's creditors must be paid. Sometimes a claim must be litigated to determine if it is valid. Any estate administration expenses, such as attorneys', accountants' and appraisers' fees, must also be paid.

Manage the Estate. The executor takes legal title to the assets in the probate estate. The probate court will sometimes require a public accounting of the estate assets. The assets of the estate must be found and may have to be collected. As part of the asset management function, the executor may have to liquidate or run a business or manage a securities portfolio. To sell marketable securities or real estate, the executor will have to obtain stock power, tax waivers, file affidavits, and so on.

Take Care of Tax Matters. The executor is legally responsible for filing necessary income and estate-tax returns (federal and state) and for paying all death taxes (i.e., estate and inheritance). The executor can, in some cases be held personally liable for unpaid taxes of the estate. Tax returns that will need to be filed can include the estate's income tax return (both federal and state), the federal estate-tax return, the state death tax return (estate and/or inheritance), and the deceased's final income tax return (federal and state). Taxes usually must be paid before other debts. In many instances, federal estate-tax returns are not needed as the size of the estate will be under the amount for which a federal estate-tax return is required.

Often it is necessary to hire an appraiser to value certain assets of the estate, such as a business, pension, or real estate, since estate taxes are based on the "fair market" value of the assets. After the filing of the returns and payment of taxes, the Internal Revenue Service will generally send some type of estate closing letter accepting the return. Occasionally, the return will be audited.

Distribute the Assets. After all debts and expenses have been paid, the executor will distribute the assets. Frequently, beneficiaries can receive partial distributions of their inheritance without having to wait for the closing of the estate.
Under increasingly complex laws and rulings, particularly with respect to taxes, in larger estates an executor can be in charge for two or three years before the estate administration is completed. If the job is to be done without unnecessary cost and without causing undue hardship and delay for the beneficiaries of the estate, the executor should have an understanding of the many problems involved and an organization created for settling estates. In short, an executor should have experience

KENNETH VERCAMMEN
Attorney at Law
2053 Woodbridge Ave.
Edison, NJ 08817
732-572-0500

We have articles on the following legal representation topics at www.njlaws.com and www.centraljerseyelderlaw.com:
Wills, Last Will and Testament, probate contests, estate administration, inheritance tax, executor, surrogate, Living Wills, estates, trusts, undue influence, administrator, elder law, elderlaw, senior citizen, eldercare, guardianship, trusts, estates, Avoid Probate, Personal Injury, Deceased, Estate Planning, New Jersey Lawyer, New Jersey Attorney, New Jersey Lawyers, New Jersey Law Firm, New Jersey Legal Service, New Jersey attornies, New Jersey legal, New Jersey law, NJ Lawyer, NJ Attorney, NJ Attorneys, NJ Lawyers, NJ Law Firm, Middlesex County, Monmouth County, Mercer County, Somerset County, Union County, Ocean County, Cranbury Police, East Brunswick, Edison, Highland Park, Jamesburg, Old Bridge, Metuchen, Monroe, New Brunswick, North Brunswick, Perth Amboy, Piscataway, Plainsboro, Sayreville, South Brunswick, South Plainfield, Woodbridge, Superior Court, attorny, attorney, attornee, attorneys, atorney, ahtorny, ahtorney, ahtornee, atornee, atorny, Layer, Lawer, Laywer, LawFirm

2009-10-14T22:54:00.000-04:00

61ST SEMI-ANNUAL TAX & ESTATE PLANNING FORUM Book & Audio CD available

View table of contents
Speakers:
RICHARD H. GREENBERG, ESQ.
ANITA J. SIEGEL, ESQ.
JOHN J. MIESOWITZ, ESQ.
JOHN L. PRITCHARD, ESQ.
GLENN A. HENKEL, ESQ. J.D., LL.M., CPA, A.E.P.
JACK F. MEOLA, ESQ., CPA
BRENDA L. EUTSLER, ESQ.
KENNETH A. VERCAMMEN, ESQ.
M. J. SULLY, ESQ.
STEPHEN K. WARNER, ESQ.
JAY J. FREIREICH, ESQ.

Publish date 6/09
Topics Include: Letters; Forms; Articles; Split-Dollar Life Insurance; Split-Dollar Loan to a Grantor Irrevocable Life Insurance Trust: An Alternative to Grantor Retained Annuity Trusts and Installment Sales to Intentionally Defective Grantor Trusts?; Split-Dollar Opportunities; Regulations That Curbed its Tax Advantages Also Created Estate-Planning Benefits; Undue Influence - Shifting the Burden of Proof Through Summary Judgment; Contingent and Vested Remainders: The Surprising Consequences for Family Members in Credit Shelter Trust Planning and Other Trust Arrangements; Trusts and Reporting For Federal Estate Tax; Federal Generation Skipping Transfer Tax and New Jersey Inheritance Tax Purposes; Potential Estate and Gift Tax Reform; Estate Tax Planning; Federal and New Jersey Estate Tax Planning Developments; The Use of Grantor Trusts After Revenue Ruling 2008-22; The Standard of Care in Estate Tax Planning; Malpractice Claims Against Attorneys; The Estate Administration Attorney's Fiduciary Duties- New Case Law and Practice Pointers to Avoid Malpractice Liability; Trusts for the Beneficiaries With Disabilities; Expatriation of a US Citizen or Long Term Resident After the HEART Act; and more.

Audio Package Credits
NYP: 7.0 (only audio CD packages can be used for NY credits - non-refundable)
NYE: 1.0 (only audio CD packages can be used for NY credits - non-refundable)

Item #

Product

Price

Quantity

CDP12709

Handbook/Audio CD Package

$229.00

$189.00 *

CP12709

Handbook/Audio Cassette Package

$229.00

$189.00 *

AFF

CLE Affidavit for audio package - one person per package

$0.00

M12709

Handbook, 482 pages

$60.00

$48.00 *

DM12709

Downloadable Handbook, 482 Pages (6/09)

$60.00

$48.00 *

*NJSBA Member Price – To qualify for this reduced price, you must provide your NJSBA Member# at the time you place your order. If you place your order without providing your NJSBA Member#, you will be charged the regular price.

Return Policy

New Jersey Institute for Continuing Legal Education
The non-profit continuing education service of:
The New Jersey State Bar Association
Rutgers - The State University of New Jersey
Seton Hall University
One Constitution Square, New Brunswick, New Jersey 08901-1520
Phone: (732)214-8500 • Fax: (732)249-0383 • CustomerService@njicle.com • Privacy Policy

2009-10-11T19:35:00.001-04:00

ABA GP Solo ELDER LAW COMMITTEE Newsletter Fall, 2009

ABA General Practice, Solo and Small Firm Division

Chairs - Kenneth Vercammen, Edison, NJ and Jay Foonberg, Beverly Hills, CA

In this issue:

1. Elder Law, Estate Planning & Probate forms available from ABA Elder Law, Estate Planning & Probate Seminar

2. PERSONAL INJURY SETTLEMENT PRESERVATION TRUSTS

3. REDUCING A MEDICAID LIEN

1. Elder Law, Estate Planning & Probate forms available from ABA Elder Law, Estate Planning & Probate Seminar

The ABA General Practice Division held its popular program Elder Law, Estate Planning & Probate- New ideas to expand & excel your practice at the American Bar Association Annual Meeting in Chicago on August 1, 2009.

Speakers: Jay Foonberg, Esq. - Author of Best Sellers "How to

Start and Build a Law Practice" and "How to get and keep good clients', Beverly Hills, CA

Kenneth A. Vercammen, Esq. - co-author "Nuts & Bolts of Elder Law", Edison, NJ

Deborah Cole, Chicago, Il

Articles and forms were provided on CD. Below is a list of articles provided. If you want a few of the forms, send an email to kenvnjlaws@verizon.net and indicate which articles/ forms you want and the number of the article or form [max 5]

List of Kenneth Vercammen, Esq. Forms, Documents and Articles on CD

Elder Law, Estate Planning & Probate- New ideas to expand & excel your practice

Sat. August 1, 2009 2:00pm -3:30pm

Hyatt Regency Hotel, Chicago ABA Annual Meeting

1 New Client schedule appointment

2 Confidential Will Questionnaire

3 Will bill

4 WILL DRAFT CO

5. Doctor Cert sign POA, will Dr

6 Thank you for Referral

7 POA DRAFT lt

8 Will Signing Instruction

9 Referral Out Another Atty fax

10 No rep

11 Recommend Will to Client

12 Post WILL

13 Client questionnaire end case.

14 POA Grantor Now

15 Wills article

16 POA Power of Attorney- article

17 LIVING WILLS

18 Gay and Lesbians- Advance Directives

19 Letter of Instruction

20 Remove Executor

21 Alzheimer, POA Guardianship

22 ANSWERS to Questions Probate

23 Estate Planning 10 Ideas

24 Executor Duties

25 Prenuptial Ag

26 Undue Influence article

27 Attorney- Client Confidentiality

28 Pick up Docs

29 Executor to Pay and Notify Creditor

30 NJlaws website & articles

31 Trusts

32 Caveat to Will

33 Central Jersey Elder articles

34 ABA Estate Plan Winter 2008

35 Estate Plan ABA Nov 2007

36 ABA ELDER News Aug 2007 GP

37ABA ELDER LAW COMMITTEE Newsletter July 2007 ABA General Practice

38 Estate Probate ABA news May. 2007

39 Elder Law ABA news February, 2007

40 INTESTACY

41 If no Will

42 Probate Release Refund Bond

43 Lincoln 17- no charge

44 Guardianship bill

45 RETAINER Probate ESTATE

46 WILL - sign front notary

47Confidentiality Lt to Client

48 Elective Share of Spouse

49 Joint Bank Accounts Upon Death

50 ABA ELDER News Spring2008

51 ABA Elder Law Newsletter • April 2008

52 ABA GP Solo ELDER LAW COMMITTEE Newsletter July , 2008

53 ABA ELDER News Fall 2008

54 ABA ELDER News Winter 2009

55 ABA ELDER News Spring 2009

___ We need your email address for newsletter

2. PERSONAL INJURY SETTLEMENT PRESERVATION TRUSTS

By Thomas D. Begley, Jr., Esquire

Studies show that over 90 percent of the time a person receiving a personal injury settlement dissipates the funds within five years. There are three reasons why this is true. The first reason is that most people are not good money managers. Many people who are victims of personal injuries have never had money and are receiving a large sum at one time. They are often unsophisticated and do not have contacts with professional investment advisors. What to most people would seem a modest sum of money appears enormous to many of these unsophisticated people, and they believe that they can spend without restriction and never exhaust the settlement funds.

The second reason personal injury victims tend to squander their settlements is that many disabled people suffer from low self-esteem and tend to buy friendship by showering people with whom they would like to be friendly with gifts. Often, unscrupulous people learn of the existence of the personal injury settlement and feel that they are entitled to a portion of the settlement. This is particularly true in some family situations. It also could be true with strangers.

The third reason that personal injury plaintiffs exhaust their settlement funds quickly is that many of them are suffering from significant pain and are constantly receiving pain medication. This medication often clouds their judgment and leaves them prey for unscrupulous people.

The real purpose of a Settlement Preservation Trust is to protect the personal injury victim from their own weaknesses and to prevent them from exploitation by others. The trust is irrevocable and, if the recovery is significant, should involve a professional trustee as either sole trustee or co-trustee with a family member. The professional trustee is responsible for managing the lump sum portion of the settlement.

A Settlement Preservation Trust can be used in conjunction with a structured settlement. In this way, the benefits of the structured settlement, including utilization of a rated age and the income tax-free nature of the payments, can be preserved. Despite the existence of the Structured Settlement Protection Act, millions of structured settlement beneficiaries manage to sell their income stream each year. The Settlement Preservation Trust can restrict the sale of the structured settlement income stream by its terms, and the involvement of a professional trustee will make such a factoring transaction both unnecessary and unlikely.

In some cases, the entire settlement can be placed in a Settlement Preservation Trust, but in most instances it may be appropriate for the personal injury victim, assuming they are not receiving means-tested public benefits, to have control over a certain percentage of the recovery with the Settlement Preservation Trust being used as a safety net for the remaining settlement.

Copyright 2009 by Begley & Bookbinder, P.C., an Elder & Disability Law Firm with offices in Moorestown, Stone Harbor and Lawrenceville, New Jersey and Oxford Valley, Pennsylvania and can be contacted at 800-533-7227. The firm services southern and central New Jersey and eastern Pennsylvania.

Tom Begley Jr. is one of the speakers with Kenneth Vercammen at the NJ State Bar Association's Annual Nuts & Bolts of Elder Law & Estate Administration and co-author with Kenneth Vercammen, Martin Spigner and Kathleen Sheridan of the 500 plus page book on Elder Law.

Begley & Bookbinder, provides services in connection with protecting assets from nursing home costs, Medicaid applications, Estate Planning and Estate Administration, Special Needs Planning and Guardianships. If you have a legal problem in one of these areas of law, contact Begley & Bookbinder at 800-533-7227.

3. REDUCING A MEDICAID LIEN

By Thomas D. Begley, Jr., Esquire

There are three ways to reduce a Medicaid lien. These strategies can be used separately or in combination.

• Procurement Costs. Under New Jersey law, where a Medicaid recipient settles a case against a third party, the Medicaid lien can be reduced by attorneys’ fees and costs and expenses. Many lawyers simply ask for and receive a one-third or 25% reduction, depending on the engagement letter with the plaintiff. Expenses should always be included in the reduction. The procurement costs are based on a pro rata share. If the attorney’s fee is 33-1/3% and the costs and expenses are 10%, the total procurement cost should be 43%.

• Ahlborn. The second way to reduce a Medicaid lien is through the application of an Ahlborn argument. The Supreme Court discussed the Federal Anti-Lien Statute prohibiting liens against the property of an individual prior to his death on account of medical assistance paid. The court held that based on this statute, a state is prevented from attaching the past non-medical portion of the settlement. In the Ahlborn case, it was determined that the plaintiff received only one-sixth of the overall damages so that the right of the State of Arkansas was limited to one-sixth of the past medical claim. In order to determine the pro rata share to which the state is entitled, it is necessary to establish the reasonable value of the case. In the Ahlborn case, this was accomplished by a stipulation with the State Medicaid Agency. It is unlikely that will happen again. The stipulation could possibly be made by the defendant, but it would have to be a bona fide stipulation. A common method of arriving at the full value is to obtain a report from an expert witness, or finally a court order may be necessary. If the case is to be resolved by a settlement prior to trial and the State Medicaid Agency is unwilling to agree on a satisfactory reduction, it may be necessary to give notice to Medicaid and have the court enter the order.

• Collateral Source Rule. A third argument that could be made to reduce the Medicaid lien is the Collateral Source Rule. If a state has a Collateral Source Rule, such as exists in New Jersey, a Medicaid lien may not apply. Under the New Jersey statute, if a plaintiff receives or entitled to receive benefits for injuries allegedly incurred from any other source other than a joint tortfeasor, the benefit shall be disclosed to the court and the amount thereof which duplicates any benefit contained in the award shall be deducted from any award recovered by the plaintiff. The purpose of this type of statute is to avoid double recovery and reduce insurance costs. The statute prevents insured plaintiffs from seeking payment for costs for which they have already been compensated. In an interesting case, the plaintiff sought to enforce an ERISA lien against a personal injury settlement. The defendant argued that the money held in escrow could not be the specific funds that belong to the plaintiff ERISA plan, because the personal injury victim never came into possession of such funds as a matter of law. The personal injury plaintiff claimed that property recovered in New Jersey is not money on which the ERISA plan has an equitable claim. The personal injury victim took the position that the plan must pursue the tortfeasor itself. The court acknowledged that it must dismiss the claim, if the beneficiary never received such money in the tort action for medical benefits. "If state law prohibits a plaintiff's claim for medical benefits paid by his or her own insurance, there would be nothing to which Rhodia could attach its equitable lien or constructive trust and the court could not grant relief."

N.J.S.A. 30-4D-7.1(b).

2 Arkansas Department of Health and Human Services v. Ahlborn, 126 S. Ct. 1752 (2006).

3 42 U.S.C. §1396p(a)(1).

WE PUBLISH YOUR FORMS AND ARTICLES

To help your practice, we feature in this newsletter edition a few forms and articles PLUS tips on marketing and improving service to clients. But your Editor and chairs can't do it all. Please mail articles, suggestions or ideas you wish to share with others in our Tort and Insurance Committee.

Let us know if you are finding any useful information or anything you can share with the other members. You will receive written credit as the source and thus you can advise your clients and friends you were published in an ABA publication. We will try to meet you needs.

Send Us Your Marketing Tips

We are increasing the frequency of our newsletter. Send us your short tips on your great or new successful marketing techniques.

You can become a published ABA author. Enjoy your many ABA benefits.

Send us your articles & ideas

To help your practice, we feature in this newsletter edition a few articles and tips on marketing and improving service to clients. But your Editor and chairs can't do it all. Please send articles, suggestions or ideas you wish to share with others.

General Practice, Solo and Small Firm Division:

Elder Law Committee and the ESTATE PLANNING, PROBATE & TRUST COMMITTEE

Who We Are

This committee focuses on improving estate planning skills, substantive law knowledge and office procedures for the attorney who practices estate planning, probate and trust law. This committee also serves as a network resource in educating attorneys regarding Elder Law situations.

We also seek articles on Elder Law, Probate, Wills, Medicaid and Marketing. Please send your marketing ideas and articles to us. You can become a published ABA author.

________________________________________

The Elder Law Committee of the ABA General Practice Division is directed towards general practitioners and more experienced elder law attorneys. The committee consistently sponsors programs at the Annual Meeting, the focus of which is shifting to advanced topics for the more experienced elder lawyer.

This committee also focuses on improving estate planning skills, substantive law knowledge and office procedures for the attorney who practices estate planning, probate and trust law. This committee also serves as a network resource in educating attorneys regarding Elder Law situations.

Kenneth Vercammen, Esq., Co-Chair

Jay Foonberg, Beverly Hills, Co-chair, Author of Best Sellers "How to

Start and Build a Law Practice" and "How to get and keep good clients', Beverly Hills, CA JayFoonberg@aol.com>

KENNETH VERCAMMEN & ASSOCIATES, PC

ATTORNEY AT LAW

2053 Woodbridge Ave.

Edison, NJ 08817

(Phone) 732-572-0500

(Fax) 732-572-0030

Kenv@njlaws.com

Central Jersey Elder Law www.centraljerseyelderlaw.com

NJ Elder Blog http://elder-law.blogspot.com/

2009-10-11T09:07:00.000-04:00

Estate Planning Ideas for Professionals and People who advise Seniors

Free Seminar- 2009 update Wills and Estate Planning

WHEN: Wednesday October 14, 2009 12:15-1:00 PM

WHERE: Law Office of Kenneth Vercammen, 2053 Woodbridge Ave, 2^nd floor, Edison, NJ

The cost for this program previously at Middlesex County College was $29.00. If you email back prior to October 10 you can attend for free.

COST: Free if you pre-register. This program is limited to 15 people

Complimentary Sandwiches to pre-registered persons at 12:10

SPEAKER: Kenneth Vercammen, Esq.

(Author- Answers to Questions About Probate)

The new NJ Probate Law made a number of substantial changes in Probate and the administration of estates and trusts in New Jersey.

Main Topics:

1. The New Probate Law and preparation of Wills

2. 2009 increases in Federal Estate and Gift Tax exemption

3. NJ Inheritance tax

4. Power of Attorney

5. Living Will

6. Administering the Estate/ Probate/Surrogate

7. Question and Answer

COMPLIMENTARY MATERIAL: Brochures on Wills, "Answers to Questions about Probate" and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

Here is your opportunity to listen to an experienced attorney who will answer questions how to distribute your property as you wish and avoid many rigid provisions of state law.

Co-Sponsor: Middlesex County Estate Planning Council

To attend or for Information: Mike McDonald 732-572-0500

or email kenvnjlaws@verizon.net

Can’t attend? We can email you materials

Send email to kenvnjlaws@verizon.net

Our Summer 2009 NJ Probate Email Newsletter discussed increased duties of the Executor or Administrator. The email newsletter also discussed how the revised NJ Probate Law makes a number of substantial changes in Probate and the administration of estates and trusts in New Jersey. If you send us your e-mail address we can provide you with a Free report on the changes in the law which may affect you. We also recently established the NJ Elder Law blog at http://elder-law.blogspot.com.

Website www.njlaws.com now provides Legal Information on Probate and Elder Law.

Very truly yours,

KENNETH VERCAMMEN

Chair ABA Elder Law Committee, Solo & Small Firm Division

To receive the njlaws Free Legal newsletter via email with Estate Administration & Probate information, email us at kenvnjlaws@verizon.net or fax us your email address.

Fax 732-572-0030

We send the newsletter via email only.

Email address: __________________________