Insights

Tax, Trusts & Estates Department News

Riker Danzig is pleased to announce that the Tax and Trusts & Estates Department earned a First-Tier...

Portability and the Availability of the New Jersey QTIP Election

This article appeared in the New Jersey Law Journal as part of a larger article entitled “Impact...

Recent Developments in Trusts & Estates

Uniform Trust Code Enacted On January 19, 2016, Governor Christie signed the new Uniform Trust Code into...

Limitations on Using Discounts for Certain Taxable Gifts May Be Imminent

Generally, estate planners employ certain discounting techniques to maximize the benefits of clients’ gifting plans by utilizing...

Supreme Court Recognizes Same-Sex Marriage And Its Inherent Benefits In Obergefell v. Hodges

On June 26, 2015, the Supreme Court ruled by a 5-4 vote that the Constitution guarantees the...

Lifetime Gifting and the New Jersey Estate Tax

The American Taxpayer Relief Act of 2012 made permanent a $5,000,000 exemption amount (indexed for inflation) for...

Bureau of Economic Analysis Benchmark Survey Deadline June 30th

For the first time, any “U.S. person” that had a “foreign affiliate” at any time during the...