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NJ Estate Tax for Estates over $675,000

NJ Estate Tax for Estates over $675,000

Recommendation for Tax Planning now if husband and wifes total assets including life insurance exceeds $675,000

A New Jersey estate tax return must be filed if the decedents gross estate plus adjusted taxable gifts as determined in accordance with the provisions of the Internal Revenue Code in effect on December 31, 2001 exceeds $675,000. It must be filed within nine months of the decedents death (nine months plus 30 days if the Form 706 method is used). Additionally, a copy of any Federal estate tax return filed or required to be filed with the Federal government must be submitted within 30 days of the date it is filed with the Internal Revenue Service and a copy of any communication received from the Federal government must be submitted within 30 days of its receipt from the Internal Revenue Service.

The NJ Estate Tax is in addition to any NJ Inheritance Tax.

Who Must File

A New Jersey estate tax return must be filed if the decedents Gross Estate exceeds $675,000. There is substantial taxes that must be paid after the 2nd spouse dies on amounts over $675,000. You can hire an attorney to set up Trusts to try to reduce taxes due. We charge a minimum fee of $600 for each trust within a Will. A separate stand alone Trust has a minimum fee for $2,000.

Even if your net worth is well below the threshold where the federal estate tax becomes an issue, the New Jersey Estate Tax may still be a problem. The New Jersey Estate Tax affects any person or married couple with net worth over $675,000.There is no exemption for assets you leave to your children; those assets are fully taxed. There is also no exemption for the value of your home and life insurance, so it is easy to hit the $675,000 threshold very quickly.

WHAT IS CREDIT SHELTER TRUST?

The Credit Shelter Trust (sometimes referred to as a Bypass Trust or an A/B Trust) is a popular estate planning technique used by married couples with combined assets in excess of $675,000. The purpose of the Credit Shelter Trust is to avoid the wasting of federal and state exemptions on the death of the first spouse. Instead of leaving all assets to the surviving spouse and thereby exposing the surviving spouses estate to more tax, both spouses Wills are drafted to establish a Credit Shelter Trust to come into existence and be funded on the first spouses death.

In a typical Credit Shelter Trust, the surviving spouse is entitled to receive all of the income from the Trust for his or her lifetime, and has the right to demand principal distributions for his or her health, education, support and maintenance in his or her accustomed manner of living. Distributions in excess of that standard require the cooperation of a Co-Trustee often an adult child of the surviving spouse or a trust department of a bank.

The amount, which funds a typical Credit Shelter Trust, varies according to a particular Clients financial and family circumstances. For Federal Estate Tax purposes, a Credit Shelter Trust can be funded with the Decedents remaining federal estate tax exemption ($5 million as of 2012 if no prior gifts have been made). However, in New Jersey, since the state estate tax exemption is only $675,000, if the Credit Shelter Trust is funded with more than $675,000, this will cause some New Jersey Estate Tax to be paid. For example, if the $2 million is funded, the tax to the State of New Jersey is $99,600. Because of this, many Clients choose to fund the Credit Shelter Trust with only $675,000.

If the Credit Shelter Trust technique is implemented as part of a Clients Estate Plan, you can hire the attorneys for a separate fee to assist the Client in re-titling his or her assets so that assets are available to fund the Credit Shelter Trust. Re-titling is necessary because most Clients tend to hold assets jointly with right of survivorship and assets must be titled individually in a persons name in order to be eligible to fund a Credit Shelter Trust. We work with a tax attorney to help our clients.

Source: http://www.davidkwhitlock.com/CM/FAQ/What-Is-Credit-Shelter-Trust.asp:

Please call this week to schedule a confidential appointment.

Examples of NJ Estate Tax due if no estate planning

Estate of $800,000

Your Estimated Federal Estate Tax:0.00

Your State Taxable Estate Value:$740,000.00

Your Estimated State Estate Tax:$22,799.60

If Estate Value:$900,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$840,000.00

Your Estimated State Estate Tax:$27,600.00

If Estate Value:$1,000,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$940,000.00

Your Estimated State Estate Tax:$33,200.00

If Estate Value:$1,100,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$1,040,000.00

Your Estimated State Estate Tax:$38,800.00

If Estate Value:$1,200,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$1,140,000.00

Your Estimated State Estate Tax:$45,200.00

If Estate Value:$1,300,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$1,240,000.00

Your Estimated State Estate Tax:$51,600.00

We recommend tax planning when the husband and wife own over $700,000 in assets.

When an Estate Tax Return Is Required

If youre a New Jersey resident and leave assets with a gross value of more than $675,000, the executor of your estate will have to file a New Jersey estate tax return. (Federal estate tax returns are required only for estates of more than $5.12 million in 2012, but this amount may change in 2013.) The New Jersey estate tax does not apply to nonresidents, even if they own valuable New Jersey real estate or other property.

The value of your gross estate is calculated by adding up all of the assets you own at death, including:

0. Real estate in New Jersey

0. Bank accounts and certificates of deposit

0. Investment accounts and securities

0. Vehicles and other items of personal property

0. Proceeds from insurance policies on your life, unless you didnt own the policy

0. Retirement account funds

0. Small business interests (sole proprietorship, limited liability company, or small corporation)

It doesnt matter, for tax purposes, whether or not any of your assets go through probate at your death. Real estate in a living trust, a retirement account for which youve named a beneficiary, a jointly owned bank accountit all gets counted.

Some other less obvious assets are also included:

0. taxable gifts you made during life (more than the federal gift tax annual exclusion amount, currently $13,000 per year per recipient).

0. proceeds of any life insurance policy you transferred to an irrevocable life insurance trust within three years before death.

Property you leave to your spouse or civil union partner is exempt from state estate tax, no matter what the amount. This differs from federal law, which does not treat same-sex couples, whether they are legally married under state law or civil union partners, like married couples.

More information on Estate Tax is available on our website www.njlaws.com.

The New Jersey estate tax was revised on July 1, 2002 and made to apply retroactively to decedents dying after December 31, 2001. Prior to its revision the New Jersey estate tax was a sponge or pickup tax whose sole purpose was to absorb any credit for state inheritance, estate, succession or legacy taxes available in the Federal estate tax proceeding. The revised New Jersey estate tax is decoupled from the Federal estate tax.

In New Jersey, the estate exemption is $675,000. The tax rate is not a fixed percentage. The rate varies depending upon the size of the estate. Like the federal estate tax law, the New Jersey estate tax law allows an unlimited marital deduction for assets left to a spouse. However, the New Jersey estate tax is $33,200 on $1 million left to non-spouse heirs, $66,400 on $1.5 million, and $99,600 on $2 million. The top rate reaches 16%.

The New Jersey estate tax is now imposed upon the transfer of the estate of every resident decedent, which would have been subject to a Federal estate tax under the provisions of the Internal Revenue Code in effect on December 31, 2001. The tax is either the maximum credit for state inheritance, estate, succession or legacy taxes allowable under the provisions of the Internal Revenue Code in effect on December 31, 2001 or an amount determined pursuant to the Simplified Tax System prescribed by the Director, Division of Taxation.

0. The person or corporation responsible for payment of the tax may choose the Form 706 method or the Simplified Tax System method of filing the New Jersey estate tax return.

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0. The New Jersey estate tax is due on the decedents date of death and must be paid within nine months in all cases. Any tax not paid within nine months generally bears interest at the rate of ten percent (10%) per annum from the expiration of nine months until paid. The Director may extend the time for the filing of the return but not for the payment of the tax. Payments are first credited in satisfaction of accrued interest.

Trusts to avoid probate and sometimes reduce NJ Estate Tax

Compiled by Kenneth Vercammen

Probate is defined as the procedure by which an Executor proceeds to admit a Will to the jurisdiction of the Surrogate Court, which is proved to be valid or invalid. The term generally includes all matters relating to the administration of estates. There are instances where Surrogate Court monitoring of the estate is desirable. Much has been written about the disadvantages of probate. Following are just a few of the problems associated with probate and why certain people set up Trusts in addition to Wills.

Lack Of Privacy

Documents filed with the Surrogate Court are public information. They are available for inspection to anyone who asks. In large estates, which require an accounting, your probate file will contain a complete list of all assets devised by your Will including business assets. This lack of privacy may lead to problems among family members who now know the plan of distribution and may then contest any provisions with which they disagree. Disinherited relatives and creditors are notified and given time by the Court to contest the Will distribution.

Time Consuming

The probate of an estate may take several months to several years to complete. During that time family members may have to apply to the Surrogate Court for an allowance.

Fragmentation - Real Estate

If you own real property in more than one state, probate rules must be followed in each state in which real property is located. The cost and time may be increased.

Revocable Living Trust & Irrevocable Trusts

A Revocable Living Trust is a legal device that allows you to maintain complete control over your assets and avoids Probate. However, a Revocable Trust does not reduce Estate Tax and does not protect your assets from nursing home fees.

Because there is no probate of a Revocable Living Trust, your private financial matters remain private, there are no probate costs, no long delays and loss of control, and no fragmentation of the estate. However, since you still control the trust, it cannot shield assets from Nursing Home, Medicaid or Estate Taxes. To do that, you will need to hire an attorney to prepare an Irrevocable Trust. Fees are minimum $3,000- $5,000 for trusts.

A Revocable Living Trust can easily be structured to automatically create separate Trusts upon the death of either your spouse. Heres how it works. If the wife dies first, the husband has total control of his Trust. Also, for the remainder of his life, he receives all income from her Trust and has the use of the assets whenever needed for living expenses. When he dies, each Trust will claim its tax exemption, and some will go tax-free to their children, or any other beneficiary they designate, without having to go through probate.

http://www.njlaws.com/trust_v__wills.htm

Irrevocable Trust:

A Trust, which cannot be changed or canceled once, it is set up without the consent of the beneficiary. contributions cannot be taken out of the trust by the grantor. Irrevocable trusts offer tax advantages that revocable trusts dont, for example by enabling a person to give money and assets away even before he/she dies. Opposite of revocable trust.

You Maintain Complete Control Over Your Property In a Revocable Living Trust

The principle behind a Revocable Living Trust is simple. When you establish a Living Trust, you transfer all your property into the Trust, and then name yourself as trustee, or you can name you and your spouse as co-trustees of the Trust. The trustees maintain complete control over the property, the same control you had before your property was placed in trust You can buy, sell, borrow, pledge, or collateralize the trust property. You can even discontinue the Trust if you choose. That is why it is called a Revocable Living Trust. We will explain the Irrevocable Trust at the end of the article.

Transferring Property Into the Trust

The transfer of title to property into the Trust is a relatively simple matter when you hire an attorney. Anywhere you have assets, you will get help in transferring your property into the Trust. Your attorney, securities investor, etc., will provide you with assistance needed to transfer your property into your Revocable Living Trust. Your attorney will provide the information and assistance you need to properly fund your Trust.

Complete Privacy

Probate records are public, your Trust documents are private. A Trust will safeguard the privacy of your family and your private financial matters.

Naming A Trustee

Most people name themselves and their spouse as the initial Trustees of a Revocable Trust. This is usually true unless one spouse is incapacitated to the point that he or she is not able to manage your assets in the same way you do now. However, for an Irrevocable or Medicaid trust, the spouse cannot be the trustee.

Gifts To Religious And Charitable Organizations

Many people wish to give a portion or sometimes all of their assets to a religious or charitable organization in order to carry on the work of those organizations that have given them comfort or peace of mind during their lifetimes. This is easily accomplished with a Revocable Living Trust.

NJ Estate Tax

A New Jersey estate tax return must be filed if the decedents gross estate plus adjusted taxable gifts exceeds $675,000. It must be filed within nine months of the decedents death (nine months plus 30 days if the Form 706 method is used).

Current Federal tax laws allow you to leave an unlimited amount to a spouse, tax-free. When your spouse dies, the estate is entitled to a $5,250,000 tax exemption. The first $5,250,000 goes to your beneficiaries free of estate tax. However, the NJ Estate Tax starts at $675,000.

The NJ Estate Tax is in addition to any NJ Inheritance Tax.

Who Must File

A New Jersey estate tax return must be filed if the decedents Gross Estate exceeds $675,000. There is a substantial tax that must be paid after the 2nd spouse dies on amounts over $675,000. You can hire an attorney to set up Trusts to try to reduce taxes due. A separate stand alone Trust has a minimum fee for $2,000. We charge a minimum fee of $600 for each Trust within a Will.

Even if your net worth is well below the Federal threshold where the federal estate tax becomes an issue, the New Jersey Estate Tax may still be a problem. The New Jersey Estate Tax affects any person or married couple with net worth over $675,000.There is no exemption for assets you leave to your children; those assets are fully taxed. There is also no exemption for the value of your home and life insurance, so it is easy to hit the $675,000 threshold very quickly.

If you have assets such as bank accounts in joint names, or bank accounts payable upon death, these go directly to the beneficiary. Your Will cannot change who the beneficiary is on a joint account, payable upon death accounts, or other assets such as Life Insurance policies. You would have to directly contact the bank or company where the assets are held and either direct that they change the beneficiary or not list any beneficiary at all other than your Estate. Therefore, if you have $1,200,000 in assets, you can change the ownership and beneficiary of assets so the husband owns $600,000 and the wife owns the other $600,000.

Examples of NJ Estate Tax due if no estate planning

Estate of $800,000

Your Estimated Federal Estate Tax:0.00

Your State Taxable Estate Value:$740,000.00

Your Estimated State Estate Tax:$22,799.60

If Estate Value:$900,000.00

Your Estimated Federal Estate Tax:$0.00

Your State Taxable Estate Value:$840,000.00

Your Estimated State Estate Tax:$27,600.00

WHAT IS CREDIT SHELTER TRUST IN A WILL?

The Credit Shelter Trust (sometimes referred to as a Bypass Trust or an A/B Trust) is a popular estate planning technique used by married couples with combined assets in excess of $675,000. The purpose of the Credit Shelter Trust is to avoid the wasting of federal and state exemptions on the death of the first spouse. Instead of leaving all assets to the surviving spouse and thereby exposing the surviving spouses estate to more tax, both spouses Wills are drafted to establish a Credit Shelter Trust to come into existence and be funded on the first spouses death.

In a typical Credit Shelter Trust, the surviving spouse is entitled to receive all of the income from the Trust for his or her lifetime, and has the right to demand principal distributions for his or her health, education, support and maintenance in his or her accustomed manner of living. Distributions in excess of that standard require the cooperation of a Co-Trustee often an adult child of the surviving spouse or a trust department of a bank.

The amount, which funds a typical Credit Shelter Trust, varies according to a particular Clients financial and family circumstances. For Federal Estate Tax purposes, a Credit Shelter Trust can be funded with the Decedents remaining federal estate tax exemption ($5.2 million as of 2014 if no prior gifts have been made). However, in New Jersey, since the state estate tax exemption is only $675,000, if the Credit Shelter Trust is funded with more than $675,000, this will cause some New Jersey Estate Tax to be paid. For example, if the $2 million is funded, the tax to the State of New Jersey is $99,600. Because of this, many Clients choose to fund the Credit Shelter Trust with only $675,000.

If the Credit Shelter Trust technique is implemented as part of a Clients Estate Plan, you can hire the attorneys for a separate fee to assist the Client in re-titling his or her assets so that assets are available to fund the Credit Shelter Trust. Re-titling is necessary because most Clients tend to hold assets jointly with right of survivorship and assets must be titled individually in a persons name in order to be eligible to fund a Credit Shelter Trust. We work with a tax attorney to help our clients.

Irrevocable Trust Accounts: Irrevocable trust accounts are deposits held by a trust established by statute or a written trust agreement in which the grantor (the creator of the trust - also referred to as a trustor or settlor) contributes deposits or other property and gives up all power to cancel or change the trust.

An irrevocable trust also may come into existence upon the death of an owner of a revocable trust. The reason is that the owner no longer can revoke or change the terms of the trust. If a trust has multiple owners and one owner passes away, the trust agreement may call for the trust to split into an irrevocable trust and a revocable trust owned by the survivor. Because these two trusts are held under different ownership types, the insurance coverage may be very different, even if the beneficiaries have not changed.

WHAT IS MEDICAID..........

Medicaid is a Federal medical bills assistance program that pays medical bills for eligible, needy persons. It is administered by each state. All payments are made directly to the providers of medical and other health care services. The Medicaid-eligible person does not pay the health care provider for services. The only exception is a patient in a Medicaid-approved nursing facility who may be required to contribute part of his/her income toward the cost of care.

It is important to note Medicaid typically has a lien on assets you own.Someone can avoid Medicaid and nursing home liens by settling up an Irrevocable Trust and waiting 60 months to apply for Medicaid.

Lien

For resident decedents dying after December 31, 2001, the NJ Estate Tax remains a lien on all property of the decedent as of the date of death until paid. No property may be transferred without the written consent of the Director.

0. The Form 706 method requires that the Form IT-Estate be prepared and filed along with a 2001 Form 706 completed in accordance with the provisions of the Internal Revenue Code in effect on December 31, 2001. The New Jersey estate tax is based upon the Federal credit for state inheritance, estate, succession or legacy taxes as it existed on December 31, 2001 and not as it existed on a decedents date of death.

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0. If a Federal estate tax return has or will be filed or is required to be filed with the Internal Revenue Service, any election made by a taxpayer to treat an asset in a particular manner for Federal estate tax purposes must also be made for New Jersey estate tax purposes. A taxpayer may not make one election for Federal purposes and another for State purposes with the following exception. If the decedent was a partner in a civil union and died on or after February 19, 2007, survived by his/her partner, a marital deduction equal to that permitted a surviving spouse under the provisions of the Internal Code in effect on December 31, 2001, is permitted for New Jersey estate tax purposes. In these cases, the 2001 Form 706 should be completed as though the Internal Revenue Code treated a surviving civil union partner and a surviving spouse in the same manner.

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0. The Director has prescribed a Simplified Tax System method pursuant to the provisions of the revised statute. This method may only be used in those situations where a Federal estate tax return has not and will not be filed nor is a tax return required to be filed with the Internal Revenue Service. The Simplified Tax System is not intended for use in all estates. Any attempt to develop a tax system which could be used in all situations and which would produce a tax liability similar to that produced using the Form 706 method would, of necessity, result in a tax system as complex as the Federal tax itself. The Simplified Tax System requires that a Form IT- Estate be prepared and filed along with a New Jersey inheritance tax return (Form IT-R) completed in accordance with the provisions of the inheritance tax statute in effect on December 31, 2001.

The taxable value of the estate using the Simplified Tax System method is the net estate as determined and reflected on line 7 of the New Jersey inheritance tax return (Form IT-R) adjusted to reflect:

0. Real and tangible personal property located outside of New Jersey; plus

0. The proceeds of life insurance on the decedents life owned by the decedent (or transferred within three (3) years of his/her death) paid to any beneficiary other than the estate, executor or administrator; plus

0. All transfers made by the decedent within three years of death not included in the inheritance tax net estate ; plus

0. In the event that the decedent was a surviving spouse or a civil union partner and received qualified terminable interest property (QTIP) from the predeceased spouse or civil union partner for which a marital deduction was elected for Federal and/or New Jersey purposes, the full value of the QTIP property; plus

0. Any other property includable in the Federal gross estate under the provisions of the Federal Internal Revenue Code in effect on December 31, 2001; less

0. Property passing outright to the decedents surviving spouse or civil union partner who died on or after February 19, 2007 provided he/she was a U.S. citizen on the decedents date of death. This deduction does not include QTIP (Qualified Terminable Interest Property) or similar property. QTIP property is property that passes from the decedent and in which the surviving spouse or civil union partner has a qualifying income interest for life. The surviving spouse or civil union partner has a qualifying income interest for life if he/she is entitled to all or a specific portion of the income from the property payable annually or at more frequent intervals, or has a usufruct interest in the property (right to enjoy the property) for life, and during the surviving spouses or civil union partners lifetime no person has a power to appoint any part of the property to any person other than the surviving spouse or civil union partner. Additionally, the surviving spouse or civil union partner must be a citizen of the United States on the decedents date of death. If QTIP property or the surviving spouses or civil union partners citizenship is a significant factor, consideration should be given to the use of the Form 706 method of filing; less

0. Property passing for charitable purposes.

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0. The New Jersey estate tax is reduced by the portion of the tax that is attributable to property located outside New Jersey. The amount of the reduction is calculated by multiplying the tax due on the entire gross estate wherever located by a fraction the numerator of which is the gross value of property located outside the state and the denominator of which is the New Jersey entire gross estate wherever located. In general, for purposes of the calculation, intangible personal property is considered to be located in New Jersey regardless of where it may actually be located.

0. Gross Value of Property Located Outside New Jersey

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0.

0. ______________________________

0. x Tax Due on Entire Gross Estate Wherever Located

0. = Allowable Reduction

0. New Jersey Entire Gross Estate Wherever Located

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0. A decedents interest in a family limited partnership is valued in accordance with the provisions of N.J.A.C. 18:26-3A.2(b). A family limited partnership is a limited partnership in which more than 50% of the partners are related by blood or marriage and which does not have a true business purpose.

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0. Unlike the prior New Jersey estate tax, the revised estate tax is a lien on all the property of a decedent. Additionally, the statute provides that the decedents property may not be transferred without the written consent of the Director. The tax waiver form releases both the inheritance and the estate tax liens and permits the transfer of the property listed thereon for both inheritance and the estate tax purposes. Waiver requirements for both the inheritance and the estate tax are set forth in N.J.A.C. 18:26-11.1 to N.J.A.C. 18:26-11.32.

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0. Form L-8 may be used in many instances to secure the release of bank accounts, stocks, bonds and brokerage accounts without the necessity of obtaining a tax waiver from the Division. Form L-9 may be used in many instances to secure a tax waiver for realty without the necessity of filing a tax return with the Division. Form L-8 may not be used if the taxable estate plus adjusted taxable gifts as determined in accordance with the provisions of the Internal Revenue Code in effect on December 31, 2001 exceeds $675,000. Form L-9 may not be used if the gross estate plus adjusted taxable gifts as determined in accordance with the provisions of the Internal Revenue Code in effect on December 31, 2001 exceeds $675,000. In situations where these forms cannot be used Form L-4 may be used to request the issuance of waivers prior to the filing of a New Jersey estate tax return. When reviewing a request for the early issuance of tax waivers the Division will withhold waivers and/or require a payment on account or other security sufficient to insure the payment of the tax and interest for which the decedents estate is ultimately determined to be liable.

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Kenneth Vercammen was the Middlesex County Bar Municipal Court Attorney of the Year
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Kenneth Vercammen is the Managing Attorney at Kenneth Vercammen & Associates in Edison, NJ. He is a New Jersey trial attorney has devoted a substantial portion of his professional time to the preparation and trial of litigated matters. He has appeared in Courts throughout New Jersey each week for litigation and contested Probate hearings.

Mr. Vercammen has published over 125 legal articles in national and New Jersey publications on elder law, probate and litigation topics. He is a highly regarded lecturer on litigation issues 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 is chair of the Elder Law Committee of the American Bar Association General Practice Division. He is also Editor of the ABA Estate Planning Probate Committee Newsletter and also the Criminal Law Committee newsletter. Mr. Vercammen is a recipient of the NJSBA- YLD Service to the Bar Award. And past Winner "General Practice Attorney of the Year" from the NJ State Bar Association. He is a 22 year active member of the American Bar Association. He is also a member of the ABA Real Property, Probate & Trust Section.

He established the NJlaws website which includes many articles on Elder Law. Mr. Vercammen received his B.S., cum laude, from the University of Scranton and his J.D. from Widener/Delaware Law School, where he was the Case Note Editor of the Delaware Law Forum, a member of the Law Review and the winner of the Delaware Trial Competition.

RECENT SPEAKING ENGAGEMENTS ON WILLS, ELDER LAW, AND PROBATE

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 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2000, 1999, 1996
Elder Law and Estate Planning- American Bar Association Miami 2007
Elder Law Practice, New Ethical Ideas to Improve Your Practice by Giving Clients What They Want and Need American Bar Association Hawaii 2006
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/ Halls 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

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for an appointment.

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