Kenneth Vercammen, Esq is Chair of the ABA Elder Law Committee and presents seminars to attorneys and the public on Wills, Probate and other legal topics related to Estate Planning and Elder law. He is author of the ABA's book "Wills and Estate Administration. Kenneth Vercammen & Associates,
2053 Woodbridge Avenue - Edison, NJ 08817
(732) 572-0500 More information at www.njlaws.com/

Monday, July 25, 2016

Elective share rejected where spouses not cohabitating IN THE MATTER OF THE ESTATE OF MARYANN CALVERT, deceased.


IN THE MATTER OF THE ESTATE OF
MARYANN CALVERT, deceased.
________________________________

ABDELRAZEK SEIRAFY,

            Plaintiff-Appellant,

v.

FRANCIS LESTER CALVERT, JR., and
LESLIE CALVERT WEILL,

            Defendants-Respondents.
_______________________________________
April 27, 2016
 
 


Submitted April 13, 2016 – Decided

Before Judges Fuentes and Koblitz.

On appeal from Superior Court of New Jersey, Chancery Division, Probate Part, Gloucester County, Docket No. 12-326.

NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION

                                                                                    SUPERIOR COURT OF NEW JERSEY
                                                                                    APPELLATE DIVISION
                                                                                    DOCKET NO.  A-1324-14T3

  
PER CURIAM
            Contestant Abdelrazek Seirafy, the decedent Maryann Calvert's husband, appeals from an order dated September 23, 2014[1] denying reconsideration of a written order dated May 22, 2014 and filed May 24, 2014.  The May order denied his request to set aside his wife's will, or, in the alternative, provide him with an elective share, N.J.S.A. 3B:8-1.  Because contestant proffered no appropriate reasons for reconsideration to the chancery judge, we affirm.
            At a case management conference on May 14, 2014, two weeks after he discharged his counsel, contestant told the judge on the record that he wanted "[n]o more proceedings."  He informed the judge that he had rejected a settlement offer, and when questioned by the judge, agreed that he wanted her "to decide the case based on the affidavits that have been submitted."
Based on those affidavits, the judge made the following findings.  The decedent and contestant married in 2004, approximately three months after he divorced his prior wife, who he married in Egypt in 1967.  On February 11, 2008, shortly before undergoing heart surgery, the decedent executed her Last Will and Testament (the Will) and told her lawyer of her intention to exclude her husband from the Will.  The decedent told her lawyer she was estranged from her husband and he traveled back and forth from Egypt at her expense.  The decedent also told her lawyer her husband did not provide her with the kind of support, either financial or emotional, that one would expect between husband and wife. 
The judge found that, at the time of death, the decedent and contestant "were not in a co-habitation relationship" under circumstances giving rise to a cause of action for divorce.[2]  The judge thus concluded that contestant was not entitled to "an elective share of one-third of the augmented estate."  See N.J.S.A. 3B:8-1. 
Contestant subsequently filed a motion on June 11, 2014, seeking an order to "Vacate Dismissal and Reinstate Case."  At oral argument on what the judge referred to as his motion for reconsideration, contestant alleged that the May order, which denied his claim with prejudice, did not correctly reflect the judge's decision.
The judge wrote in her September order denying reconsideration:
1.  While the parties' certifications contained disputes of fact, the certification of the lawyer who prepared Maryann Calvert's will and provided advice to her is not disputed.
The attorney's certification makes clear that Maryann Calvert thought she had a cause of action for divorce and that she had a specific intent that her husband not profit from her death.
2.  The motion for reconsideration is denied.  The claims of [Abdelrazek] Seirafy remain dismissed with prejudice.
In his appeal of this September order, contestant raises the following issues, which we reproduce exactly as typed in contestant's appellate brief:          
I. Lower Court supplemented false evidence on its own discertion neither Plaintiff nor Defendants furnished the Court with.  The Lower Court abused its discertion, and Summary judgement should be returned.  (Not below).
II. The rationale underlying the Court Order of Dismissal is a mere speculation initiating "cause-of-action" for divorce, based on false evidence supplemented by the Court on her own discertion, which revokes the statutory rights of Plaintiff in an elective share.  The Dismissal Order entered is evidentially speculative, and should be vacated.  (Not below).
III. Whatever the merit of litigations, mediation, and discoveries after the Will file was filed and whatever orders the Court entered thereafter, they are all superfluous litigations which express and prove different ways of the Court abuse of its discertion.  The summary judgment be returned.  (Not below).
IV. 1) The Court did not make any effort in discovery to know the truth of undue influence underlying co-habitation and cause-of-action for divorce assessed for dismissal.  Whereof, the Court abused its discertion in not conducting discoveries to satisfy its lack of understanding, and the summary judgment should be returned, and the Will should be invalidated. 
2) The fraud scheme applied by Defendants bracketed many fraudulent elements, absent in the Court plan for discovery.  It could substantially satisfy the Court lack of understanding.  Executor should be removed, compensation against fraud should be granted in the relief thought, and the Will should be invalidated.
V. Lower Court abused its discertion when approved a defective informal accounting.  Executor should be removed and account for all his dispositions after probation.
VI. Lower Court is corrupted and abused its discertion in listening to one party and not the other, speculating evidences, interpreting, and conducting discoveries in favor of Defendants.  Appellate Division has to enter the judgment, or remand to another judge.  The summary judgment should be returned, and the Will be invalidated.  (Not below).
Contestant failed to raise these issues before the chancery court, and thus we decline to address these arguments.  See Nieder v. Royal Indem. Ins. Co., 62 N.J. 229, 234 (1973) ("[O]ur appellate courts will decline to consider questions or issues not properly presented to the trial court when an opportunity for such a presentation is available . . . ."). 
Contestant also filed this appeal too late to appeal the underlying May decision.  An appeal in a civil case must be filed within forty-five days from the date of the order or final judgment, and in no event should be extended beyond an additional thirty-day period.  See R. 2:4-1(a), :4-4(a); see also Cabrera v. Tronolone, 205 N.J. Super. 268, 271 (App. Div. 1985), certif. denied, 103 N.J. 493 (1986).  Thus, contestant properly indicates in his notice of appeal that he appeals only from the September order denying reconsideration. 
Under Rule 4:49-2, a motion "for rehearing or reconsideration" of an order or judgment must include "a statement of the matters or controlling decisions which counsel believes the court has overlooked or as to which it has erred."  The proper object of such a motion is to correct a court's error or oversight, "not to re-argue [a] motion that has already been heard for the purpose of taking the proverbial second bite of the apple."  State v. Fitzsimmons, 286 N.J. Super. 141, 147 (App. Div. 1995), certif. granted and remanded on other grounds, 143 N.J. 482 (1996).
We review a trial judge's decision denying a reconsideration motion for an abuse of discretion.  Guido v. Duane Morris LLP, 202 N.J. 79, 87 (2010).  Reconsideration should only be used in cases where "1) the [c]ourt has expressed its decision based upon a palpably incorrect or irrational basis, or 2) it is obvious that the [c]ourt either did not consider, or failed to appreciate the significance of probative, competent evidence."  J.P. v. Smith, ___ N.J. Super. ___ (App. Div. 2016) (slip op. at 17) (alterations in original) (quoting State v. Puryear, 441 N.J. Super. 280, 294 (App. Div. 2015)).  "[A] litigant must initially demonstrate that the [c]ourt acted in an arbitrary, capricious, or unreasonable manner, before the [c]ourt should engage in the actual reconsideration process."  Palombi v. Palombi, 414 N.J. Super. 274, 289 (App. Div. 2010) (quoting D'Atria v. D'Atria, 242 N.J. Super. 392, 401 (Ch. Div. 1990)). 
Contestant brought no "matters or controlling decisions" to the judge's attention that he claimed she had overlooked or weighed arbitrarily.  Based on the record before us, the judge did not abuse her discretion in failing to reconsider her May decision.
Affirmed.

Description: certify
 
 



[1] The order was filed on September 24, 2014.
[2] See In re Estate of Hersh, 195 N.J. Super. 74, 77 (App. Div.), certif. denied, 99 N.J. 185 (1984). 

Thursday, July 21, 2016

Wills & Power of Attorney Seminar Old Bridge Library

Wills & Power of Attorney Seminar
Old Bridge Library
 October 11, 2016 at 1pm

SPEAKER: Kenneth Vercammen, Esq. Edison, NJ
          (Author- Answers to Questions About Probate)

     The 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. 2016 changes in Federal Estate and Gift Tax 
3. NJ Inheritance taxes on estates over $675,000
4. Power of Attorney
5.  Living Will       
6.  Administering the Estate/ Probate/Surrogate
7. Questions 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.
    Open to the Public. You do not need to be a resident.

732-721-5600 x 5033  
Old Bridge Library 1 Old Bridge Plaza Old Bridge NJ 08857

Can’t attend?  We can email you materials Send email to VercammenLaw@Njlaws.com

        Free Will Seminars and Speakers Bureau for Groups
SPEAKERS BUREAU
  At the request of senior citizen groups, unions, and Middlesex County companies and organizations, the " Speakers Bureau " is a service designed to educate citizens about how laws affect their lives and how the judicial system operates.  We have attorneys available to speak to businesspersons, educational, civic and social organizations on a wide range of topics during business hours.  For additional information on the Legal Seminars, contact our Coordinator, Kenneth Vercammen’s law office at (732) 572-0500, or fax 732-572-0030.


10 years ago the AARP Network Attorneys of the Edison/Metuchen/Woodbridge area several years ago established a community Speakers Bureau to provide educational programs to AARP and senior clubs, Unions and Middlesex County companies. Now, volunteer attorneys of the Middlesex County Estate Planning Council have provided Legal Rights Seminars to hundreds of seniors, business owners and their employees, unions, clubs and non-profit groups. These quality daytime educational programs will educate and even entertain. Clubs and companies are invited to schedule a free seminar. The following Seminars are now available:

Details on the 2 programs currently offered:
1.  WILLS & ESTATE ADMINISTRATION- PROTECT YOUR FAMILY AND   MAKE PLANNING EASY

2. POWER OF ATTORNEY to permit family to pay your bills if you are temporarily disabled and permit doctors to talk with family

All instructors are licensed attorneys who have been in practice at least 25 years. All instructors are members of the American Bar Association, New Jersey State Bar Association, and Middlesex County Bar Association.  All programs include free written materials.  
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 state law.
Topics discussed include: Who needs a Will?; What if you die without a Will (intestacy)?; Mechanics of a Will; "Living Will"; Powers of Attorney; Selecting an executor, trustee, and guardian; Proper Will execution; Inheritance Taxes, Estate Taxes $14,000 annual gift tax exclusion,  Bequests to charity, Why you need a "Self-Proving" Will and  Estate Administration/ Probate.
Sample materials: Hand-outs on Wills, Living Wills/Medical Advance Directive, Power of Attorney, Probate and Administration of an Estate, Real Estate, Working with your Attorney, Consumers Guide to New Jersey Laws, and Senior Citizen Rights.

In today's complex world, few people can function successfully and safely without competent legal advice.  In order to insure your estate plans are legally set up, you need to know exactly where you stand so that you can avoid possibly catastrophic mistakes impacting both you and your family.

About the speaker: Kenneth A. Vercammen is a trial attorney in Edison, NJ. We is the author of the American Bar Association’s book “Wills and Estate Administration”
He is co-chair of the ABA Probate & Estate Planning Law Committee of the American Bar Association Solo Small Firm Division.  He is a speaker for the NJ State Bar Association at the annual Nuts & Bolts of Elder Law & Estate Administration program.
He was Editor of the ABA Estate Planning Probate Committee Newsletter. Mr. Vercammen has published over 150 legal articles in national and New Jersey publications on litigation, elder law, probate and trial topics. He is a highly regarded lecturer on litigation and probate law for the American Bar Association, NJ ICLE, New Jersey State Bar Association and Middlesex County Bar Association. His articles have been published in noted publications included New Jersey Law Journal, ABA Law Practice Management Magazine, and New Jersey Lawyer. He established the NJlaws website www.njlaws.com which includes many articles on Estate Planning, Probate and Wills. He is a member of the AARP and often lectures to groups on the importance of an up to date Will, Power of Attorney and Living Will.


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

www.CentralJerseyElderLaw.com

Edison Library Wills, Estate Planning & Probate Seminar


Edison Library
Wills, Estate Planning & Probate Seminar 
October 25 at 7pm   Free community program

WILLS & ESTATE ADMINISTRATION- PROTECT YOUR FAMILY AND MAKE PLANNING EASY

SPEAKER: Kenneth Vercammen, Esq. Edison, NJ
          (Author- Answers to Questions About Probate)

     The 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. 2016 changes in Federal Estate and Gift Tax  
3. NJ Inheritance taxes on estates over $675,000
4. Power of Attorney  
5.  Living Will        
6.  Administering the Estate/ Probate/Surrogate
7. Questions and Answer  
    You do not need to be an Edison resident to attend.
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 register go to http://www.edisonpubliclibrary.net/index-ek.shtml
340 Plainfield Ave.
Edison, NJ 08817
For info call 732-287-2298  x 228
Facebook Link https://www.facebook.com/events/156707594747347/

    FREE WILL SEMINARS AND SPEAKERS BUREAU for community groups
The AARP Network Attorneys of the Edison/Metuchen/East Brunswick area had established a community Speakers Bureau to provide educational programs to AARP and senior clubs, Unions and Middlesex County companies. During the past year, volunteer attorneys of the Middlesex County Estate Planning Council have provided Legal Rights Seminars to hundreds of seniors, business owners and their employees, unions, clubs and non-profit groups. These quality daytime educational programs will educate and even entertain. Clubs and companies are invited to schedule a free seminar. For other organizations to schedule a Will Seminar, please call Kenneth Vercammen Law Office at (732) 572-0500, email VercammenLaw@njlaws.com

Kenneth Vercammen is a trial attorney in Edison, NJ. Ken is author of the ABA’s book  Wills and Estate Administration. He is co-chair of the American Bar Association’s Probate & Estate Planning Law Committee of the American Bar Association Solo Small Firm Division.  Ken is a speaker for the NJ State Bar Association at the annual Nuts & Bolts of Elder Law & Estate Administration program. 
Mr. Vercammen has published over 150 legal articles in national and New Jersey publications on litigation, elder law, probate and trial topics. He is a highly regarded lecturer on litigation and probate law for the American Bar Association, NJ ICLE, New Jersey State Bar Association and Middlesex County Bar Association. His articles have been published in noted publications included New Jersey Law Journal, ABA Law Practice Management Magazine, and New Jersey Lawyer. He established the NJlaws website www.njlaws.com which includes many articles on Estate Planning, Probate and Wills. He is a member of the AARP and often lectures to groups on the importance of an up to date Will, Power of Attorney and Living Will.

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

Friday, July 15, 2016

Wills & Power of Attorney Seminar Piscataway Library Kennedy Branch

October 13 at 7pm
500 Hoes Lane Piscataway NJ 08854

SPEAKER: Kenneth Vercammen, Esq. Edison, NJ
                (Author- ABA’s “Wills and Estate Administration book”)

     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. 2016 changes in Federal Estate and Gift Tax 
3. NJ Inheritance taxes on estates over $675,000
4. Power of Attorney               
5.  Living Will                                  
6.  Administering the Estate/ Probate/Surrogate    
7. Questions and Answer 

     Open to the public. You do not need to be a township resident.     
      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.
         Piscataway Library Kennedy Branch
Register at the Kennedy Library Information Desk or by calling 732-463-1633x6
http://www.piscatawaylibrary.org/content/wills-estates
Can’t attend?  We can email you materials Send email to VercammenLaw@Njlaws.com

        Free Will Seminars and Speakers Bureau for Groups
SPEAKERS BUREAU
         At the request of senior citizen groups, unions, and Middlesex County companies and organizations, the " Speakers Bureau " is a service designed to educate citizens about how laws affect their lives and how the judicial system operates.  We have attorneys available to speak to businesspersons, educational, civic and social organizations on a wide range of topics during business hours.  For additional information on the Legal Seminars, contact our Coordinator, Kenneth Vercammen’s law office at (732) 572-0500, or fax 732-572-0030.


         10 years ago the AARP Network Attorneys of the Edison/Metuchen/Woodbridge area several years ago established a community Speakers Bureau to provide educational programs to AARP and senior clubs, Unions and Middlesex County companies. Now, volunteer attorneys of the Middlesex County Estate Planning Council have provided Legal Rights Seminars to hundreds of seniors, business owners and their employees, unions, clubs and non-profit groups. These quality daytime educational programs will educate and even entertain. Clubs and companies are invited to schedule a free seminar. The following Seminars are now available:

Details on the 2 programs currently offered:
1.  WILLS & ESTATE ADMINISTRATION- PROTECT YOUR FAMILY AND   MAKE PLANNING EASY

2. POWER OF ATTORNEY to permit family to pay your bills if you are temporarily disabled and permit doctors to talk with family

         All instructors are licensed attorneys who have been in practice at least 25 years. All instructors are members of the American Bar Association, New Jersey State Bar Association, and Middlesex County Bar Association.  All programs include free written materials.  
         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 state law.
         Topics discussed include: Who needs a Will?; What if you die without a Will (intestacy)?; Mechanics of a Will; "Living Will"; Powers of Attorney; Selecting an executor, trustee, and guardian; Proper Will execution; Inheritance Taxes, Estate Taxes $14,000 annual gift tax exclusion,  Bequests to charity, Why you need a "Self-Proving" Will and  Estate Administration/ Probate.
         Sample materials: Hand-outs on Wills, Living Wills/Medical Advance Directive, Power of Attorney, Probate and Administration of an Estate, Real Estate, Working with your Attorney, Consumers Guide to New Jersey Laws, and Senior Citizen Rights.

         In today's complex world, few people can function successfully and safely without competent legal advice.  In order to insure your estate plans are legally set up, you need to know exactly where you stand so that you can avoid possibly catastrophic mistakes impacting both you and your family.

About the speaker: Kenneth A. Vercammen is a trial attorney in Edison, NJ. We is the author of the American Bar Association’s book “Wills and Estate Administration”
He is co-chair of the ABA Probate & Estate Planning Law Committee of the American Bar Association Solo Small Firm Division.  He is a speaker for the NJ State Bar Association at the annual Nuts & Bolts of Elder Law & Estate Administration program.
He was Editor of the ABA Estate Planning Probate Committee Newsletter. Mr. Vercammen has published over 150 legal articles in national and New Jersey publications on litigation, elder law, probate and trial topics. He is a highly regarded lecturer on litigation and probate law for the American Bar Association, NJ ICLE, New Jersey State Bar Association and Middlesex County Bar Association. His articles have been published in noted publications included New Jersey Law Journal, ABA Law Practice Management Magazine, and New Jersey Lawyer. He established the NJlaws website www.njlaws.com which includes many articles on Estate Planning, Probate and Wills. He is a member of the AARP and often lectures to groups on the importance of an up to date Will, Power of Attorney and Living Will.


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



Wednesday, July 06, 2016

Planning Potpourri: Revocable Trusts; Seed Gifts; SNTs


Revocable trusts. These trusts, not merely a will, should be the default approach to estate plans for many. Consider replacing your current will with a revocable trust and “pour- over” will. Revocable trusts have been touted for decades as a tool to avoid probate. While that might be beneficial, there are many more im- portant uses of this document. A rev- ocable trust, especially if combined with a trust protector and other checks and balances, can be a useful technique to protect you as you age or in the event health challenges worsen. Trusts for heirs formed under a revo- cable trust may be easier to move to trust friendly jurisdictions.
Special needs trusts. The provisions that are required in New Jersey differ than those required for trusts under New York because of what is known as the New Jersey trust buster provi- sion. The trigger mechanism should
 be incapacity and the definition should track the definition provided under the law. If your document has not been reviewed, your special child moved to NJ, or your document silent (can anyone assure they won’t have a special needs descendant), review them.
Seed Gifts: Sales of assets to grantor trusts have become a common estate planning technique for larger estates. Some commentators have long sub- scribed to a mythical requirement that before assets can be sold to a trust that trust should have assets/ value equal to 10% of the value of the assets to be sold. That Chimera never really comported with applicable law, but had become de rigueur as com- mentators kept repeating the myth. Other commentators have suggested instead that a reality of sale construct be used (whether or not the 10% seed gift is addressed). Under this ap-
page4image30784
proach the buyer should be able to demonstrate a reasonable likelihood that it will be able to make the pay- ments required. There are other points to consider. Although taxpay- ers have had a recent victory on a note sale transaction, other tech- niques, such as a sale to a disregard- ed LLC followed by a contribution to a GRAT might warrant considera- tion instead. Also, with so many wealthy clients having created trusts in prior years (especially 2012) it may be feasible to engage in transac- tions with trusts that already have significant assets and perhaps assets unrelated to the asset being sold. 
source http://shenkmanlaw.com/uploads/2016/06/Practical-Planner-Apr-Jun-2016.pdf

An executor can be personally liable for the estate's estate tax liability


Executor Liability: An executor is personally liable for the estate's estate tax liability if the assets of the estate are distributed to the beneficiaries and the executor knew or should have known of the IRS's claim. CCA 201212020. In a recent case the executor was not held liable because the estate lacked assets to pay the tax and many assets were non-probate assets. Singer, TC Memo 2016- 48 (3/14/2016). Before doing a happy dance executors should consider the lia- bility they might face with new Form 8971.


source http://shenkmanlaw.com/uploads/2016/06/Practical-Planner-Apr-Jun-2016.pdf