Probate Inheritance Estate Interview

Probate Inheritance Estate Interview

PLEASE FILL OUT ALL PAGES OF OUR CONFIDENTIAL INTERVIEW FORM
PLEASE PRINT

YOUR NAME _________________________________________________

ADDRESS ___________________________________________________

CITY ___________________________ STATE ____ ZIP _____________

CELL (____)_________________________

PHONE-DAY (____)________________ NIGHT (____)________________

E-MAIL ___________________________________________

Decedent¹s Name ___________________________________

Decedent¹s S.S. No. ___ ___ ___ /___ ___ /___ ___ ___ ___

Date of Death (mm/dd/yy) ___ ___ /___ ___ /___ ___ ___ ___

County of Residence ________________________________

Referred By: ______________________________________

Your relation to the person who passed away: _______________________

TODAY'S DATE ____/_____/__________

All Pages and Information must be filled out prior to seeing the Attorney. This information is required by the Surrogate's Office and the Inheritance Tax Bureau.

Date of Will? (mm/dd/yy) ___ ___ /___ ___ /___ ___ ___ ___
(If no will, write "no will")

Location of original Will ____________________
Indicate if Surrogate "Probate letters" were issued and where issued: __________

Executor/ Administrator if not person filing out this form ____________


The following questions are required by the Surrogate's Office and the Inheritance Tax Bureau to be answered. Please answer all these questions to the best of your knowledge so we can best help you. If none, write none.

SCHEDULE “A” REAL PROPERTY If none, write none

1. Street and Number _____________________________________

Town: ____________________

Lot: ___ Block: ____ County: ____________________

Title/Owner of Record: _______________

Tax Assessor Assessed Value: $____________________

Full Market Value of Property: $________ Mortgage Balance: $_________

Any other Real Estate: $______________________

SCHEDULE “B (1)” BANK ACCOUNTS, STOCK, CD, OTHER ASSETS
All Other Personal Property Owned Individually or Jointly; Market Value, Indicate the Manner of Registration at Date of Death. If none, write none for each line
Bank Account - Name of Bank, Acct. # _____________ $_____________

___________________________________________ $_____________
___________________________________________ $_____________
Stock - Name of Stock Co., Acct. # ________________ $_____________
___________________________________________ $_____________
Cars _______________________________________ $_____________
Other assets over $10,000 ______________________ $_____________
___________________________________________ $_____________
___________________________________________ $_____________
___________________________________________ $_____________


SCHEDULE “D” EXPENSES
Estimated Expenses for Funeral $ ____________________

Probate Administration $ ____________________

Counsel Fees: $ ____________________

Executor¹s or Administrator¹s Commissions $ ____________________

Other Administration Expenses (list individually), attach receipts.
Expense _________________ $ ____________________
Expense _________________ $ ____________________
Expense _________________ $ ____________________
Expense _________________ $ ____________________
Expense _________________ $ ____________________
Expense _________________ $ ____________________
Expense _________________ $ ____________________

INSTRUCTIONS FOR SCHEDULE “D” AS REQUIRED BY INHERITANCE TAX BUREAU. PERMITTED EXPENSES AT THE END OF THIS FORM.

SCHEDULE “E” BENEFICIARIES

In case of Intestacy, the parentage of all collateral heirs (such as nieces, nephews, cousins, etc.) must be set forth. The relationship of step-parent, step-child, step-brother or step-sister must be so stated.

BENEFICIARIES AND ADDRESSES
(State full names and addresses of all who have an interest, vested, contingent or otherwise, in estate)

HEIRS AT LAW/
NEXT OF KIN: RELATIONSHIP: ADDRESS: APPROX. AGE: % INTEREST:

__________________________________________________________

__________________________________________________________

__________________________________________________________

__________________________________________________________

__________________________________________________________


Any specific bequests/gifts in will? _____________________________

_________________________________________________________

(NOTE: LIST CHILDREN OF DECEASED NEXT OF KIN - /ALSO GIVE AGE OF ANY MINORS)
State full names of all beneficiaries who died before or after decedent's death: ____________________________

1. Attach a photocopy (not original) of the decedent¹s Will, Death Certificate, codicils, trusts, and last full year¹s Federal Income Tax Return. This is required by the Surrogate's Office (Tax Bureau). We will also need photocopies of the Deed and Tax Bill to submit to the Inheritance Tax Bureau.

SUMMARY
1. Real Property - Schedule A $_______________
2. All Other Assets - Schedule B(1) $_______________
3. Closely Held “Businesses” - Schedule B $_______________
4. Transfers prior to death - Schedule C $_______________
5. Gross Estate . . Total Lines 1 thru 4 $_______________
6. Deductions/Expenses . . . - Schedule D $_______________
7. Net Estate . . Total - Line 5, minus Line 6 $_______________
8. Contingent Amount Included in Line 7 $_______________
9. Balance of Estate (Line 7, minus Line 8) $_______________

Are any questions in Schedule “C” answered yes? Yes __ No ___
Have or will you file or are you required to file a Federal Estate Tax Return for estates over $2,000,000? Yes __ No ___
Has or will any disclaimer been filed? If so, attach copy Yes __ No ___
If the decedent died after December 31, 2001, did the decedent¹s taxable estate plus adjusted taxable gifts for Federal estate tax purposes under the provision of the Internal Revenue Code in effect on December 31, 2001 exceed $675,000? Yes __ No ___ If yes, by how much $ ___ ___ ___

How can we help you? What questions do you have? Is there anything else important:

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

New clients: When you come into the office would you like:
Pen ___, Foam can holder ___, USA key chain ___, Calendar ___, T-Shirt _____?
All new clients are entitled to receive our Free Email Newsletter featuring updates in Probate, Traffic Law, and Personal Injury/ Insurance. Thank you.

SCHEDULE “B (2) CLOSELY HELD “BUSINESSES”
Proprietorship, Partnership, Joint Venture and/or Closely Held Corporation in which the Decedent Held Any Interest, Market Value at Date of Death [attach details]If none, write none.
____________________________________ $_____________

SCHEDULE “C” TRANSFERS
(THESE QUESTIONS ARE REQUIRED BY THE INHERITANCE TAX BUREAU (DIVISION OF TAXATION)
1. Did decedent, within three years of death, transfer property, valued at $500.00 or more, without receiving full financial consideration therefor? ___ Yes ___ No

2. Did decedent, at any time, transfer property, reserving (in whole or in part) the use, possession, income, or enjoyment of such property? ___ Yes ___ No

3. Did decedent, at any time, transfer property on terms requiring payment of income to decedent from a source other than such property? ___ Yes ___ No

4. Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? ___ Yes ___ No
If answer to any of the above questions is “Yes”, set forth a description of property transferred, the fair market value at date of death, dates of transfers, and to whom transferred. Submit copy of trust deed or, agreement, if any. (If transfers are claimed to be untaxable, also submit detailed statement of facts on which such claim is based, proof as to decedent¹s physical condition and copy of death certificate.)

5. Was decedent a participant in any pension plan that provided for payment to another of an annuity or lump sum on or after death? ___ Yes ___ No

6. Did decedent purchase or in any manner participate in any contract or plan providing for payment of an annuity or lump sum on or after death to another, except life insurance contracts payable to a designated beneficiary? ___ Yes ___ No
(Matured endowment policies, claim settlement certificates, supplementary contracts, annuity contracts and refunds thereunder and interest income certificates even though issued by an insurance company are not considered life insurance contracts.)

7. Was a single premium life insurance policy issued on decedent¹s life in conjunction with an annuity contract? ___ Yes ___ No
If answer to questions 5, 6 or 7 is “Yes,” attach photostatic copies of all such contracts, plans, and policies.

8. Were any accumulated dividends due on any contract of insurance? (If yes, list below) ___ Yes ___ No

For each transfer, set forth Date of Transfer; Description of Property, Both Real and Personal: Actual Consideration if Any; Names and Relationship to Decedent of Donees, Assignees, Transferees, etc.

___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___

Market Value at Date of Death __________________________

SCHEDULE “D” EXPENSES

NOTE: No debt or claim is to be listed in this schedule unless still owing and unpaid at the time of death and unless such debt or claim is to be paid out of the assets of the estate.
(EXAMPLE: That portion of medical bills paid or reimbursed by Medicare or other medical insurance should not be claimed on this schedule).
Contested claims must be explained in detail. Do not list any taxes, either real, personal or income, chargeable for any period subsequent to date of death; nor any claim against property located outside of New Jersey, unless such property is subject to tax in this state.
List mortgages on Schedule “A”.

FUNERAL EXPENSES: ADMINISTRATION EXPENSES:
Cemetery Plot (immediate family) Appraisal of real estate
Funeral Luncheon Appraisal of personal effects
Flowers Surrogate¹s fees
Minister/Rabbi Probate expenses
Monument/Lettering Fee to notify creditors
Funeral Costs Death certificates
Acknowledgments Telephone tolls
Cost of Executor¹s or Administrator¹s Bond
Collection costs
Court costs
Cost on recovery and/or discovery of assets
Will contests
Realty commissions in accordance with N.J.A.C. 18:26-7.12
Probate litigation Storage of property if delivery to legatee not possible within reasonable time

DEBTS OF DECEDENT OWING and UNPAID AT TIME OF DEATH:
Personal accounts
Judgments
Federal income and gift taxes generally
Charitable pledges
State, county and local taxes accrued before death
Unpaid Inheritance Tax on interrelated estate

NON- DEDUCTIBLE EXPENSES
Contingent liabilities
Mortgage, taxes and accrued interest on tenants by entirety property
Debts paid by insurance
Medical expenses paid prior to death
Liabilities of corporation of which decedent was a shareholder
Real estate and property maintenance costs
Storage expense
Litigated and disputed claims
State, county and local taxes accruing after date of death
Transfer Inheritance Tax
Real estate brokers commissions, except if real property sold during administration of estate
Debts on property located outside of New Jersey
Federal Estate Tax






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Please call the office to schedule a confidential "in Office" consultation.
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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 appears 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 www.njlaws.com 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 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/ 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
BUSINESS AND AMERICAN BAR ASSOCIATION SPEAKING ENGAGEMENTS:
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 by Giving Clients What They Want and Need 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

Contact the Law Office of
Kenneth Vercammen & Associates, P.C.
at 732-572-0500
for an appointment.

The Law Office cannot provide legal advice or answer legal questions over the phone or by email. Please call the Law office and schedule a confidential "in office" consultation. The Law Office now accepts payment by American Express, Visa and Master Card.