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: __________________________
Saturday, December 19, 2009
Monday, December 7, 2009
Instructions and text for Transfer Inheritance And Estate Tax and SCHEDULES New Jersey Division of Taxation
Instructions and text for Transfer Inheritance
And Estate Tax and SCHEDULES
New Jersey Division of Taxation
POBox 249
Trenton, New Jersey 08695-0249
(609) 292-5033
IT-R
Inheritance Tax
SCHEDULES
(10-09)
First $700,000 15%
Over $700,000 16%
CLASS “D” TRANSFEREES IN ESTATES OFDECEDENTS
DYINGON OR AFTER 3-29-62
If less than $500: no tax
If $500 or more: no exemption
CLASS “A” TRANSFEREES ARE ENTIRELYEXEMPT
IN ESTATES OFDECEDENTS DYINGON OR AFTER JULY1, 1988
Page 4
Exempt
11%
13%
14%
16%
First $ 25,000
Next 1,075,000
Next 300,000
Next 300,000
Over 1,700,000
Class “C” TRANSFEREES IN ESTATES OFDECEDENTS
DYINGON OR AFTER 7/1/88
Affiant says, under penalty of perjury, “I declare that I have examined this return and all accompanying schedules and to the best of my knowledge and belief, it is true, correct
and complete.” I hereby authorize the party(s) set forth above to act as the estate’s representative, to receive confidential information, and to make presentations on behalf
of the estate.
Subscribed and sworn before me
this _____________________ day of ____________________________, ______.
__________________________________________________________________
Official Title (Notarized)
THIS FORM MAYBE REPRODUCED
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STATE OFNEWJERSEY
Inheritance Tax Return
RESIDENTDECEDENT
(Instructions on reverse side)
IT-R(10-09)
(67) For Division Use Only
Transfer Inheritance Tax
POBox 249
Trenton, NJ 08695-0249
Decedent’s Name________________________________________________________ Decedent’s S.S. No. ____________/__________/____________
(Last) (First) (Middle)
Date of Death (mm/dd/yy) _________/_______/_________ County of Residence _______________________________ Testate
And Estate Tax and SCHEDULES
New Jersey Division of Taxation
POBox 249
Trenton, New Jersey 08695-0249
(609) 292-5033
IT-R
Inheritance Tax
SCHEDULES
(10-09)
First $700,000 15%
Over $700,000 16%
CLASS “D” TRANSFEREES IN ESTATES OFDECEDENTS
DYINGON OR AFTER 3-29-62
If less than $500: no tax
If $500 or more: no exemption
CLASS “A” TRANSFEREES ARE ENTIRELYEXEMPT
IN ESTATES OFDECEDENTS DYINGON OR AFTER JULY1, 1988
Page 4
Exempt
11%
13%
14%
16%
First $ 25,000
Next 1,075,000
Next 300,000
Next 300,000
Over 1,700,000
Class “C” TRANSFEREES IN ESTATES OFDECEDENTS
DYINGON OR AFTER 7/1/88
Affiant says, under penalty of perjury, “I declare that I have examined this return and all accompanying schedules and to the best of my knowledge and belief, it is true, correct
and complete.” I hereby authorize the party(s) set forth above to act as the estate’s representative, to receive confidential information, and to make presentations on behalf
of the estate.
Subscribed and sworn before me
this _____________________ day of ____________________________, ______.
__________________________________________________________________
Official Title (Notarized)
THIS FORM MAYBE REPRODUCED
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STATE OFNEWJERSEY
Inheritance Tax Return
RESIDENTDECEDENT
(Instructions on reverse side)
IT-R(10-09)
(67) For Division Use Only
Transfer Inheritance Tax
POBox 249
Trenton, NJ 08695-0249
Decedent’s Name________________________________________________________ Decedent’s S.S. No. ____________/__________/____________
(Last) (First) (Middle)
Date of Death (mm/dd/yy) _________/_______/_________ County of Residence _______________________________ Testate
NEWJERSEYTRANSFER INHERITANCE TAX instructions and ESTATE TAX
NEWJERSEYTRANSFER INHERITANCE TAX instructions and ESTATE TAX
GENERAL
New Jersey has had a Transfer Inheritance Tax since 1892 when a 5% tax was imposed on property transferred from a decedent
to a beneficiary. Currently, the law imposes a graduated Transfer Inheritance Tax ranging from 11% to 16% on the transfer of real and
personal property with a value of $500.00 or more to certain beneficiaries.
The Transfer Inheritance Tax recognizes five beneficiary
classes, as follows:
Class “A” - Father, mother, grandparents, spouse/civil union
partner (after 2/19/07), domestic partner (after 7/10/04), child or
children of the decedent, adopted child or children of the decedent,
issue of any child or legally adopted child of the decedent and step-
child of the decedent.
Class “B”- Eliminated by statute effective July 1, 1963.
Class”C”- Brother or sister of the decedent, including half brother
and half sister, wife/civil union partner (after 2/19/07) or widow/
surviving civil union partner (after 2/19/07) of a son of the
decedent, or husband/civil union partner (after 2/19/07) or
widower/surviving civil union partner (after 2/19/07) of a daughter
of the decedent.
Class “D”- Every other transferee, distributee or beneficiary who
is not included in Classes “A”, “C” or “E”.
Class “E”- The State of New Jersey or any political subdivision
thereof, or any educational institution, church, hospital, orphan
asylum, public library or Bible and tract society or to, for the use of
or in trust for religious, charitable, benevolent, scientific, literary or
educational purposes, including any institution instructing the blind
in the use of dogs as guides, no part of the net earnings of which
inures to the benefit of any private stockholder or other individual
or corporation; provided, that the exemption does not extend to
transfers of property to such educational institutions and
organizations of other states, the District of Columbia, territories
and foreign countries which do not grant an equal, and like
exemption on transfers of property for the benefit of such
institutions and organizations of this State.
NOTES: If any beneficiary is claimed to be the mutually
acknowledged child of the decedent, said claim should be set forth
in the detailed manner prescribed under N.J.A.C. 18:26-2.6.
For the purposes of the New Jersey Transfer Inheritance Tax
an adopted child is accorded the same status as a natural child and,
therefore, his relations are treated in the same manner as those of a
natural child. (i.e. if the decedent’s adopted son marries/enters into
a civil union, his spouse/civil union partner is “the wife/civil union
partner of a son of the decedent” and therefore a class “C”
beneficiary).
The offspring of a biological parent conceived by the artificial
insemination of that parent who is a partner in a civil union is
presumed to be the child of the non-biological partner. In the
Matter of the Parentage of the Child of Kimberly Robinson, 383
N.J. Super. 165; 890 A.2d 1036 (Ch. Div. 2005) (Non-biological
parent of New York registered domestic partnership recognized in
New Jersey, presumed to be the biological parent of child
conceived by the other partner through artificial insemination
where the non-biological partner has "show[n] indicia of
commitment to be a spouse and to be a parent to the child.").
Adevise of real property to a husband and wife/civil union
partner as “tenants by the entirety” provides each with a vested life
estate, the remainder being contingent. See N.J.A.C. 18:26-8.12.
The issue of stepchildren ARE Class “D” (NOTClass “A”)
beneficiaries.
The following ARE Class “D” (NOTClass “C”) beneficiaries:
stepbrother or stepsister of the decedent, husband/wife/civil union
partner/domestic partner or widow/widower/surviving civil union
partner/surviving domestic partner of a stepchild or mutually
acknowledged child of the decedent.
The fact that a beneficiary may be considered “nonprofit” by
the Internal Revenue Service does not necessarily mean that it
qualifies for exemption as a Class “E” beneficiary since the criteria
are different.
TAX RATES
Each class of beneficiary has its own separate tax rate. See the
Rate Schedule on Page 4.
EXEMPTIONS
1. The transfer of real and personal property in this State held by
a husband and wife/civil union couple as “tenants by the
entirety” to the surviving spouse/civil union partner is not
taxable for New Jersey Inheritance Tax purposes.
2. The transfer of intangible personal property such as stocks,
bonds, corporate securities, bank deposits and mortgages
owned by a nonresident decedent is not subject to the New
Jersey Inheritance Tax.
3. Any sum recovered under the New Jersey Death Act as
compensation for wrongful death of a decedent is not subject
to the New Jersey Inheritance Tax except as provided below:
a. Any sum recovered under the New Jersey Death Act
representing damages sustained by a decedent between the
date of injury and date of death, such as the expenses of
care, nursing, medical attendance, hospital and other
charges incident to the injury, including loss of earnings
and pain and suffering are to be included in the decedent’s
estate.
b. Where an action is instituted under the New Jersey Death
Act and terminates through the settlement by a compromise
payment without designating the amount to be paid under
each count, the amount which must be included in the
inheritance tax return is an amount, to the extent recovered,
which is equal to specific expenses related to the injury.
These expenses are similar to those mentioned in sections
a. above and include funeral expenses, hospitalization and
medical expenses, and other expenses incident to the injury.
Any amount which is recovered in excess of these expenses
is considered to be exempt from the tax.
4. The proceeds of any contract of insurance insuring the life of
a resident or nonresident decedent paid or payable, by reason
of the death of such decedent, to one or more named
beneficiaries other than the estate, executor or administrator of
such decedent are exempt for New Jersey Inheritance Tax
purposes.
Page 1
5. The transfer of property to a beneficiary or beneficiaries of a
trust created during the lifetime of a resident or nonresident
decedent, to the extent such property results from the proceeds
of any contract of insurance, insuring the life of such decedent
and paid or payable to a trustee or trustees of such decedent by
reason of the death of such decedent, is exempt from the New
Jersey Inheritance Tax irrespective of whether such
beneficiary or beneficiaries have a present, future, vested,
contingent or defeasible interest in such trust.
6. The transfer of life insurance proceeds insuring the life of a
resident or nonresident decedent, paid or payable by reason of
the death of such decedent to a trustee or trustees of a trust
created by such decedent during his lifetime for the benefit of
one or more beneficiaries irrespective of whether such
beneficiaries have a present, future, vested, contingent or
defeasible interest in such trust, is exempt from the New Jersey
Inheritance Tax.
7. The transfer, relinquishment, surrender or exercise at any time
or times by a resident or nonresident of this State, of any right
to nominate or change the beneficiary or beneficiaries of any
contract of insurance insuring the life of such resident or
nonresident, regardless of when such transfer, relinquishment,
surrender or exercise of such right occurred, is exempt from
the tax.
8. Any amount recovered (under the Federal Liability for Injuries
to Employees Act) for injuries to a decedent by the personal
representative for the benefit of the classes of beneficiaries
designated in that Statute, whether for the pecuniary loss
sustained by such beneficiaries as a result of the wrongful
death of the decedent or for the loss and suffering by the
decedent while he lived, or both is not subject to the
Inheritance Tax.
Any amount recovered by the legal representatives of any
decedent by reason of any war risk insurance certificate or
policy, either term or converted, or any adjusted service
certificate issued by the United States, whether received
directly from the United States or through any intervening
estate or estates, is exempt from the New Jersey Inheritance
Tax.
This exemption does not entitle any person to a refund of any
tax heretofore paid on the transfer of property of the nature
aforementioned; and does not extend to that part of the estate
of any decedent composed of property, when such property
was received by the decedent before death.
9. The proceeds of any pension, annuity, retirement allowance,
return of contributions or benefit payable by the Government
of the United States pursuant to the Civil Service Retirement
Act, Retired Serviceman’s Family Protection Plan and the
Survivor Benefit Plan to a beneficiary or beneficiaries other
than the estate or the executor or administrator of a decedent
are exempt.
10. All payments at death under the Teachers Pension and Annuity
Fund, the Public Employees’ Retirement System for New
Jersey , and the Police and Firemen’s Retirement System of
New Jersey, and such other State, county and municipal
systems as may have a tax exemption clause as broad as that
of the three major State systems aforementioned, whether such
payments either before or after retirement are made on death to
the employee’s estate or to his specifically designated
beneficiary, are exempt from the New Jersey Inheritance Tax.
The benefit payable under the supplementary annuity plan of
the State of New Jersey is not considered a benefit of the
Public Employee’s Retirement System and is taxable whether
paid to a designated beneficiary or to the estate.
The death benefits paid by the Social Security Administration
or railroad Retirement Board to the spouse of a decedent are
also exempt. For purposes of filing a return these amounts
need not be reported nor are they to be deducted from the
amount claimed as a deduction for funeral expenses.
In all other cases the death benefit involved should either be
reported as an asset of the estate or deducted from the amount
claimed for funeral expenses.
11. Other pensions. An exemption is provided for payments from
any pension, annuity, retirement allowance or return of
contributions, which is a direct result of the decedent’s
employment under a qualified plan as defined by section
401(a), (b), and (c) or 2039(c) of the Internal Revenue Code,
which is payable to a surviving spouse or domestic partner.
12. No Fault Insurance. The amount payable by reason of medical
expenses incurred as a result of personal injury to the decedent
should be reflected by reducing the amount claimed for
medical expenses as a result of the accident.
The amount payable at the death of an income producer as a
result of injuries sustained in an accident, which are paid to the
estate of the income producer, is reportable for taxation. In all
other instances this amount is exempt.
The amount paid at death to any person under the essential
services benefits section is exempt from taxation.
The claim for funeral expense is to be reduced by the amount
paid under the funeral expenses benefits section of the law.
SAFE DEPOSITBOXES
Safe deposit boxes are no longer inventoried by the New
Jersey Division of Taxation. On September 30, 1992, the Division
issued a blanket release in the form of a letter from the Director,
Division of Taxation, to all banking institutions, safe deposit
companies, trust companies, and other institutions which serve as
custodians of safe deposit boxes. The contents of the boxes may be
released without inspection by the Division.
WHERE TO FILE
All returns except the L-8 are to be filed with the New Jersey
Division of Taxation, Individual Tax Audit Branch, Transfer
Inheritance and Estate Tax, 50 Barrack Street, POBox 249,
Trenton, New Jersey 08695-0249.
WHEN TAX RETURNS ARE DUE
ATransfer Inheritance Tax Return must be filed and the tax
paid on the transfer of real and personal property within eight
months after the death of either:
ARESIDENTdecedent for the transfer of real or tangible
personal property located in New Jersey or intangible personal
property wherever situated, or
ANONRESIDENTdecedent for the transfer of real or tangible
personal property located in New Jersey. No tax is imposed on
nonresident decedents for real property located outside of New
Jersey and intangible personal property wherever situated.
Page 2
IMPORTANTREMINDERS
• If the decedent died TESTATE you must supply a legible copy of the LASTWILLAND TESTAMENT, all CODICILS thereto and any
SEPARATE WRITINGS.
• Acopy of the decedent’s last full year’s FEDERALINCOME TAX RETURN is required.
• All returns, forms and correspondence must contain the decedent’s SOCIALSECURITYNUMBER.
• PAYMENTS ON ACCOUNTmay be made to avoid the accrual of interest. (Form IT-EP)
• If PAYMENTS are not made by CERTIFIED CHECK the issuance of waivers may be delayed.
• All CHECKS should be made payable to NJ INHERITANCE ANDESTATE TAX and sent to the New Jersey Division of Taxation, Individual
Tax Audit Branch, Transfer Inheritance and Estate Tax, 50 Barrack Street, POBox 249, Trenton, NJ 08695-0249.
The return must be filed whenever any tax is due or a waiver
is needed. The tax is a lien on all property for fifteen years unless
paid sooner or secured by an acceptable bond. Interest accrues on
unpaid taxes at the rate of 10% per annum.
For EXEMPTIONS see the heading “EXCEPTIONS”
below.AMENDMENTS TO AN ORIGINALRETURN
In the case of both resident and non-resident estates, any assets
and/or liabilities not disclosed in the original return and all
supplemental data requested by the Division is to be filed in
affidavit form and attested to by the duly authorized statutory
representative of the estate, next of kin, or beneficiary certifying in
detail a description of the asset, real or personal and/or the liability
and the reasons for failure to disclose same in the original return
and filed directly with the NJ Transfer Inheritance.
ESTATE TAX
In addition to the inheritance tax, the State of New Jersey
imposes an estate tax on the estate of certain resident decedents.
Even estates that are partially or fully exempt from the inheritance
tax may be subject to the New Jersey Estate Tax.
ANew Jersey Estate Tax Return must be filed when 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.
The law requires that a copy of the Federal Estate Tax return
be filed with the Division within thirty days after the filing of the
original with the Federal Government. Also, the Division must be
supplied with copies of all communications from the Federal
Government making final changes or confirming, increasing or
decreasing the tax shown to be due. Instructions are contained in
form IT-Estate.
WAIVERS
Bank accounts, certificates of deposit etc., in the name of, or
belonging to a RESIDENTdecedent, in financial institutions
located in this state, cannot be transferred without the written
consent of the Division of Taxation. This consent is referred to as
a WAIVER.
Stocks and bonds etc., in the name of, or belonging to a
RESIDENTdecedent, of corporations organized under the laws of
this state are subject to the same waiver requirements.
Real property, located in New Jersey, in the name of, or
belonging to a RESIDENTor a NON-RESIDENTdecedent is
subject to the same waiver requirements, however, real property
held by a husband and wife/civil union couple as “tenants by the
entirety” in the estate of the spouse/civil union partner dying first
need not be reported, regardless of the date of death and waivers are
not required.
Amembership certificate or stock in a cooperative housing
corporation held in the name of the decedent and a surviving
spouse/civil union partner or domestic partner as joint tenants with
the right of survivorship is exempt, if it entitled them to use it as
their principal residence. However a waiver is required for this
transfer in the estate of a RESIDENTdecedent.
Waivers are not required for automobiles, household goods,
personal effects, accrued wages or mortgages, but these items must
be reported in the return filed.
EXCEPTIONS
Notwithstanding the waiver provisions above any financial
institution may release up to 50% of any bank account, certificate
of deposit etc. to the survivor, in the case of a joint account, the
executor, administrator or other legal representative of a
RESIDENTdecedent’s estate. This procedure is referred to as a
BLANKETWAIVER. This procedure is not available for the
transfer of stocks and bonds. For a detailed explanation see
N.J.A.C. 18:26-11.16.
ASELF EXECUTING WAIVER, FORM L-8, has been
created for Class“A” beneficiaries in the estates of RESIDENT
decedents.
Use of this form MAYeliminate the need to file a formal
Inheritance Tax return. Your attention is directed to the instructions
contained in the body of the L-8, a copy of which is included in this
booklet. (Not included in IT-R Schedule Booklet.)
This form is to be filed with the financial institution which will
then be authorized to release the subject asset without the necessity
of receiving a waiver from the Division. DO NOTfile this form
with the Division.
AREQUESTFOR AREALPROPERTYTAX WAIVER,
FORM L-9, has been created for Class “A” beneficiaries in the
estates of RESIDENTdecedents. This form may be used in two
instances where property passes to class “A” beneficiaries.
Use of this form MAYeliminate the need to file a formal
Inheritance Tax Return. Your attention is directed to the
instructions contained in the body of the L-9.
This form is to be filed directly with the Branch. If the form
is in order the necessary waiver/waivers will be promptly issued.
NEITHER THE L-8 NOR THE L-9 may be used where it is
claimed that a relationship of mutually acknowledged child exists.
GENERAL
New Jersey has had a Transfer Inheritance Tax since 1892 when a 5% tax was imposed on property transferred from a decedent
to a beneficiary. Currently, the law imposes a graduated Transfer Inheritance Tax ranging from 11% to 16% on the transfer of real and
personal property with a value of $500.00 or more to certain beneficiaries.
The Transfer Inheritance Tax recognizes five beneficiary
classes, as follows:
Class “A” - Father, mother, grandparents, spouse/civil union
partner (after 2/19/07), domestic partner (after 7/10/04), child or
children of the decedent, adopted child or children of the decedent,
issue of any child or legally adopted child of the decedent and step-
child of the decedent.
Class “B”- Eliminated by statute effective July 1, 1963.
Class”C”- Brother or sister of the decedent, including half brother
and half sister, wife/civil union partner (after 2/19/07) or widow/
surviving civil union partner (after 2/19/07) of a son of the
decedent, or husband/civil union partner (after 2/19/07) or
widower/surviving civil union partner (after 2/19/07) of a daughter
of the decedent.
Class “D”- Every other transferee, distributee or beneficiary who
is not included in Classes “A”, “C” or “E”.
Class “E”- The State of New Jersey or any political subdivision
thereof, or any educational institution, church, hospital, orphan
asylum, public library or Bible and tract society or to, for the use of
or in trust for religious, charitable, benevolent, scientific, literary or
educational purposes, including any institution instructing the blind
in the use of dogs as guides, no part of the net earnings of which
inures to the benefit of any private stockholder or other individual
or corporation; provided, that the exemption does not extend to
transfers of property to such educational institutions and
organizations of other states, the District of Columbia, territories
and foreign countries which do not grant an equal, and like
exemption on transfers of property for the benefit of such
institutions and organizations of this State.
NOTES: If any beneficiary is claimed to be the mutually
acknowledged child of the decedent, said claim should be set forth
in the detailed manner prescribed under N.J.A.C. 18:26-2.6.
For the purposes of the New Jersey Transfer Inheritance Tax
an adopted child is accorded the same status as a natural child and,
therefore, his relations are treated in the same manner as those of a
natural child. (i.e. if the decedent’s adopted son marries/enters into
a civil union, his spouse/civil union partner is “the wife/civil union
partner of a son of the decedent” and therefore a class “C”
beneficiary).
The offspring of a biological parent conceived by the artificial
insemination of that parent who is a partner in a civil union is
presumed to be the child of the non-biological partner. In the
Matter of the Parentage of the Child of Kimberly Robinson, 383
N.J. Super. 165; 890 A.2d 1036 (Ch. Div. 2005) (Non-biological
parent of New York registered domestic partnership recognized in
New Jersey, presumed to be the biological parent of child
conceived by the other partner through artificial insemination
where the non-biological partner has "show[n] indicia of
commitment to be a spouse and to be a parent to the child.").
Adevise of real property to a husband and wife/civil union
partner as “tenants by the entirety” provides each with a vested life
estate, the remainder being contingent. See N.J.A.C. 18:26-8.12.
The issue of stepchildren ARE Class “D” (NOTClass “A”)
beneficiaries.
The following ARE Class “D” (NOTClass “C”) beneficiaries:
stepbrother or stepsister of the decedent, husband/wife/civil union
partner/domestic partner or widow/widower/surviving civil union
partner/surviving domestic partner of a stepchild or mutually
acknowledged child of the decedent.
The fact that a beneficiary may be considered “nonprofit” by
the Internal Revenue Service does not necessarily mean that it
qualifies for exemption as a Class “E” beneficiary since the criteria
are different.
TAX RATES
Each class of beneficiary has its own separate tax rate. See the
Rate Schedule on Page 4.
EXEMPTIONS
1. The transfer of real and personal property in this State held by
a husband and wife/civil union couple as “tenants by the
entirety” to the surviving spouse/civil union partner is not
taxable for New Jersey Inheritance Tax purposes.
2. The transfer of intangible personal property such as stocks,
bonds, corporate securities, bank deposits and mortgages
owned by a nonresident decedent is not subject to the New
Jersey Inheritance Tax.
3. Any sum recovered under the New Jersey Death Act as
compensation for wrongful death of a decedent is not subject
to the New Jersey Inheritance Tax except as provided below:
a. Any sum recovered under the New Jersey Death Act
representing damages sustained by a decedent between the
date of injury and date of death, such as the expenses of
care, nursing, medical attendance, hospital and other
charges incident to the injury, including loss of earnings
and pain and suffering are to be included in the decedent’s
estate.
b. Where an action is instituted under the New Jersey Death
Act and terminates through the settlement by a compromise
payment without designating the amount to be paid under
each count, the amount which must be included in the
inheritance tax return is an amount, to the extent recovered,
which is equal to specific expenses related to the injury.
These expenses are similar to those mentioned in sections
a. above and include funeral expenses, hospitalization and
medical expenses, and other expenses incident to the injury.
Any amount which is recovered in excess of these expenses
is considered to be exempt from the tax.
4. The proceeds of any contract of insurance insuring the life of
a resident or nonresident decedent paid or payable, by reason
of the death of such decedent, to one or more named
beneficiaries other than the estate, executor or administrator of
such decedent are exempt for New Jersey Inheritance Tax
purposes.
Page 1
5. The transfer of property to a beneficiary or beneficiaries of a
trust created during the lifetime of a resident or nonresident
decedent, to the extent such property results from the proceeds
of any contract of insurance, insuring the life of such decedent
and paid or payable to a trustee or trustees of such decedent by
reason of the death of such decedent, is exempt from the New
Jersey Inheritance Tax irrespective of whether such
beneficiary or beneficiaries have a present, future, vested,
contingent or defeasible interest in such trust.
6. The transfer of life insurance proceeds insuring the life of a
resident or nonresident decedent, paid or payable by reason of
the death of such decedent to a trustee or trustees of a trust
created by such decedent during his lifetime for the benefit of
one or more beneficiaries irrespective of whether such
beneficiaries have a present, future, vested, contingent or
defeasible interest in such trust, is exempt from the New Jersey
Inheritance Tax.
7. The transfer, relinquishment, surrender or exercise at any time
or times by a resident or nonresident of this State, of any right
to nominate or change the beneficiary or beneficiaries of any
contract of insurance insuring the life of such resident or
nonresident, regardless of when such transfer, relinquishment,
surrender or exercise of such right occurred, is exempt from
the tax.
8. Any amount recovered (under the Federal Liability for Injuries
to Employees Act) for injuries to a decedent by the personal
representative for the benefit of the classes of beneficiaries
designated in that Statute, whether for the pecuniary loss
sustained by such beneficiaries as a result of the wrongful
death of the decedent or for the loss and suffering by the
decedent while he lived, or both is not subject to the
Inheritance Tax.
Any amount recovered by the legal representatives of any
decedent by reason of any war risk insurance certificate or
policy, either term or converted, or any adjusted service
certificate issued by the United States, whether received
directly from the United States or through any intervening
estate or estates, is exempt from the New Jersey Inheritance
Tax.
This exemption does not entitle any person to a refund of any
tax heretofore paid on the transfer of property of the nature
aforementioned; and does not extend to that part of the estate
of any decedent composed of property, when such property
was received by the decedent before death.
9. The proceeds of any pension, annuity, retirement allowance,
return of contributions or benefit payable by the Government
of the United States pursuant to the Civil Service Retirement
Act, Retired Serviceman’s Family Protection Plan and the
Survivor Benefit Plan to a beneficiary or beneficiaries other
than the estate or the executor or administrator of a decedent
are exempt.
10. All payments at death under the Teachers Pension and Annuity
Fund, the Public Employees’ Retirement System for New
Jersey , and the Police and Firemen’s Retirement System of
New Jersey, and such other State, county and municipal
systems as may have a tax exemption clause as broad as that
of the three major State systems aforementioned, whether such
payments either before or after retirement are made on death to
the employee’s estate or to his specifically designated
beneficiary, are exempt from the New Jersey Inheritance Tax.
The benefit payable under the supplementary annuity plan of
the State of New Jersey is not considered a benefit of the
Public Employee’s Retirement System and is taxable whether
paid to a designated beneficiary or to the estate.
The death benefits paid by the Social Security Administration
or railroad Retirement Board to the spouse of a decedent are
also exempt. For purposes of filing a return these amounts
need not be reported nor are they to be deducted from the
amount claimed as a deduction for funeral expenses.
In all other cases the death benefit involved should either be
reported as an asset of the estate or deducted from the amount
claimed for funeral expenses.
11. Other pensions. An exemption is provided for payments from
any pension, annuity, retirement allowance or return of
contributions, which is a direct result of the decedent’s
employment under a qualified plan as defined by section
401(a), (b), and (c) or 2039(c) of the Internal Revenue Code,
which is payable to a surviving spouse or domestic partner.
12. No Fault Insurance. The amount payable by reason of medical
expenses incurred as a result of personal injury to the decedent
should be reflected by reducing the amount claimed for
medical expenses as a result of the accident.
The amount payable at the death of an income producer as a
result of injuries sustained in an accident, which are paid to the
estate of the income producer, is reportable for taxation. In all
other instances this amount is exempt.
The amount paid at death to any person under the essential
services benefits section is exempt from taxation.
The claim for funeral expense is to be reduced by the amount
paid under the funeral expenses benefits section of the law.
SAFE DEPOSITBOXES
Safe deposit boxes are no longer inventoried by the New
Jersey Division of Taxation. On September 30, 1992, the Division
issued a blanket release in the form of a letter from the Director,
Division of Taxation, to all banking institutions, safe deposit
companies, trust companies, and other institutions which serve as
custodians of safe deposit boxes. The contents of the boxes may be
released without inspection by the Division.
WHERE TO FILE
All returns except the L-8 are to be filed with the New Jersey
Division of Taxation, Individual Tax Audit Branch, Transfer
Inheritance and Estate Tax, 50 Barrack Street, POBox 249,
Trenton, New Jersey 08695-0249.
WHEN TAX RETURNS ARE DUE
ATransfer Inheritance Tax Return must be filed and the tax
paid on the transfer of real and personal property within eight
months after the death of either:
ARESIDENTdecedent for the transfer of real or tangible
personal property located in New Jersey or intangible personal
property wherever situated, or
ANONRESIDENTdecedent for the transfer of real or tangible
personal property located in New Jersey. No tax is imposed on
nonresident decedents for real property located outside of New
Jersey and intangible personal property wherever situated.
Page 2
IMPORTANTREMINDERS
• If the decedent died TESTATE you must supply a legible copy of the LASTWILLAND TESTAMENT, all CODICILS thereto and any
SEPARATE WRITINGS.
• Acopy of the decedent’s last full year’s FEDERALINCOME TAX RETURN is required.
• All returns, forms and correspondence must contain the decedent’s SOCIALSECURITYNUMBER.
• PAYMENTS ON ACCOUNTmay be made to avoid the accrual of interest. (Form IT-EP)
• If PAYMENTS are not made by CERTIFIED CHECK the issuance of waivers may be delayed.
• All CHECKS should be made payable to NJ INHERITANCE ANDESTATE TAX and sent to the New Jersey Division of Taxation, Individual
Tax Audit Branch, Transfer Inheritance and Estate Tax, 50 Barrack Street, POBox 249, Trenton, NJ 08695-0249.
The return must be filed whenever any tax is due or a waiver
is needed. The tax is a lien on all property for fifteen years unless
paid sooner or secured by an acceptable bond. Interest accrues on
unpaid taxes at the rate of 10% per annum.
For EXEMPTIONS see the heading “EXCEPTIONS”
below.AMENDMENTS TO AN ORIGINALRETURN
In the case of both resident and non-resident estates, any assets
and/or liabilities not disclosed in the original return and all
supplemental data requested by the Division is to be filed in
affidavit form and attested to by the duly authorized statutory
representative of the estate, next of kin, or beneficiary certifying in
detail a description of the asset, real or personal and/or the liability
and the reasons for failure to disclose same in the original return
and filed directly with the NJ Transfer Inheritance.
ESTATE TAX
In addition to the inheritance tax, the State of New Jersey
imposes an estate tax on the estate of certain resident decedents.
Even estates that are partially or fully exempt from the inheritance
tax may be subject to the New Jersey Estate Tax.
ANew Jersey Estate Tax Return must be filed when 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.
The law requires that a copy of the Federal Estate Tax return
be filed with the Division within thirty days after the filing of the
original with the Federal Government. Also, the Division must be
supplied with copies of all communications from the Federal
Government making final changes or confirming, increasing or
decreasing the tax shown to be due. Instructions are contained in
form IT-Estate.
WAIVERS
Bank accounts, certificates of deposit etc., in the name of, or
belonging to a RESIDENTdecedent, in financial institutions
located in this state, cannot be transferred without the written
consent of the Division of Taxation. This consent is referred to as
a WAIVER.
Stocks and bonds etc., in the name of, or belonging to a
RESIDENTdecedent, of corporations organized under the laws of
this state are subject to the same waiver requirements.
Real property, located in New Jersey, in the name of, or
belonging to a RESIDENTor a NON-RESIDENTdecedent is
subject to the same waiver requirements, however, real property
held by a husband and wife/civil union couple as “tenants by the
entirety” in the estate of the spouse/civil union partner dying first
need not be reported, regardless of the date of death and waivers are
not required.
Amembership certificate or stock in a cooperative housing
corporation held in the name of the decedent and a surviving
spouse/civil union partner or domestic partner as joint tenants with
the right of survivorship is exempt, if it entitled them to use it as
their principal residence. However a waiver is required for this
transfer in the estate of a RESIDENTdecedent.
Waivers are not required for automobiles, household goods,
personal effects, accrued wages or mortgages, but these items must
be reported in the return filed.
EXCEPTIONS
Notwithstanding the waiver provisions above any financial
institution may release up to 50% of any bank account, certificate
of deposit etc. to the survivor, in the case of a joint account, the
executor, administrator or other legal representative of a
RESIDENTdecedent’s estate. This procedure is referred to as a
BLANKETWAIVER. This procedure is not available for the
transfer of stocks and bonds. For a detailed explanation see
N.J.A.C. 18:26-11.16.
ASELF EXECUTING WAIVER, FORM L-8, has been
created for Class“A” beneficiaries in the estates of RESIDENT
decedents.
Use of this form MAYeliminate the need to file a formal
Inheritance Tax return. Your attention is directed to the instructions
contained in the body of the L-8, a copy of which is included in this
booklet. (Not included in IT-R Schedule Booklet.)
This form is to be filed with the financial institution which will
then be authorized to release the subject asset without the necessity
of receiving a waiver from the Division. DO NOTfile this form
with the Division.
AREQUESTFOR AREALPROPERTYTAX WAIVER,
FORM L-9, has been created for Class “A” beneficiaries in the
estates of RESIDENTdecedents. This form may be used in two
instances where property passes to class “A” beneficiaries.
Use of this form MAYeliminate the need to file a formal
Inheritance Tax Return. Your attention is directed to the
instructions contained in the body of the L-9.
This form is to be filed directly with the Branch. If the form
is in order the necessary waiver/waivers will be promptly issued.
NEITHER THE L-8 NOR THE L-9 may be used where it is
claimed that a relationship of mutually acknowledged child exists.
Saturday, November 14, 2009
KENNETH VERCAMMEN – resume and community involvement
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
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
Wednesday, November 11, 2009
VOLUNTEER EDITOR- WANTED - To serve as Assistant Editor of American Bar Association Elder Law Newsletter for the ABA GP Solo Division and Assistant E
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
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
Sunday, October 11, 2009
Estate Planning Ideas for Professionals and People who advise Seniors Free Seminar- 2009 update Wills and Estate Planning
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, 2nd 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: __________________________
Saturday, August 8, 2009
ABA American Bar Association GP|Solo Elder Law Committee Newsletter • Summer 2009
ABA American Bar Association GP|Solo Elder Law Committee Newsletter • Summer 2009
Chairs:
Kenneth Vercammen (Edison, NJ)
Jay Foonberg (Beverly Hills, CA)
In this issue:
1. Wrapping Up the Personal Injury Settlement
2. When Do I Need a Self-Settled Special Needs Trust?
3. Elder Law, Estate Planning & Probate Seminar- New Ideas to Expand & Excel Your Practice
4. Voting- House of Delegates ABA
5. Pooled Trusts – Statutory Requirements
1. Wrapping Up the Personal Injury Settlement + Future Medical Insurance Issues
By Thomas D. Begley, Jr., Esquire
Once a personal injury settlement has been achieved or a judgment obtained, the plaintiff begins a new life. There are many considerations that should be addressed prior to or at the time of settlement. These include the following:
Medical Insurance
Does the client have the best medical insurance available? The fact that a client receives Medicare, for example, does not mean that coverage is adequate. According to government studies, Medicare pays only about 50% of a Medicare beneficiary’s actual medical bills. In cases involving a catastrophically injured plaintiff requiring considerable home health assistance, that percentage is sharply lower.
Medicare Supplements, Medicare Advantage Programs, Medicaid, private insurance from high risk pools, COBRA coverage, and continuing Worker’s Comp coverage should all be considered.
Medicaid Waiver Programs
Most medical insurance including Medicare and private insurance are designed to pay for acute care. They do not provide coverage for chronic care. There are many Medicaid Waiver Programs that are designed for chronic care including significant home and community-based services that may be required by personal injury victims.
Non-Medical Public Benefits
In many cases, injured plaintiffs are entitled to SSI, SSDI, Section 8 Housing, Group Homes and other public benefits, but have not considered them or applied for them.
Estate Taxes
Where there is a significant recovery, federal and state estate and inheritance taxes should be considered. Currently the exemption from federal estate tax is $3.5 million. It is likely that before the end of calendar year 2009 Congress will revisit the federal estate tax. Many states, such as New Jersey, have state estate taxes. Currently the exemption from New Jersey estate tax is $675,000, and that exemption is not likely to increase. Other states, such as Pennsylvania, do not have a state estate tax, but do have significant inheritance taxes. In Pennsylvania these taxes can be as high as 15%.
In many cases, even with severely injured persons, life insurance is available to pay all or part of the tax. The availability of this insurance should be explored and discussed with the client.
Estate Planning Documents
Many injured parties have no Will, Living Trust, Living Will, Power of Attorney or other estate planning documents. Some of those plaintiffs do have documents but are outdated, perhaps even because of the personal injury settlement. These documents should be reviewed and modified or replaced, if needed.
Estate Planning Documents – Parents
If the plaintiff is a minor child who is likely to be receiving public benefits, it is important that the parents’ estate planning documents not leave any assets to the child with disabilities, but rather to a third party special needs trust.
Structured Settlement
It is often advantageous to purchase a structured settlement for a portion of the settlement or award. A structured settlement offers a number of advantages to the injured party including creditor protection, tax benefits and often makes it more difficult for the injured party to squander the settlement.
There are also disadvantages to structured settlements. If a structured settlement is to be used, an analysis should be made as to how much should be structured and how much should be retained as a lump sum to pay for immediate cash needs, repayment of debt, emergency funds, and cash for investment in the appropriate equity portion of the injured party’s portfolio. COLAs and commutation riders should be considered.
Investment Advice
The client should be introduced to an investment advisor to assist in investing the settlement proceeds. In some instances, the investment manager can be a professional trustee, if a trust is appropriate.
Special Needs Trust
An analysis should be made as to whether a special needs trust is required. In many instances, such a trust is not necessary. If a special needs trust is required, will it need to be established by a court order? It is important to understand that, except in the case of a pooled trust, a special needs trust cannot be established by the disabled person. The long-term success of a special needs trust often depends on the skill and experience of the trustee. Care should be taken in the selection of an appropriate trustee.
Support Trust
Is a support trust appropriate for a minor or incapacitated beneficiary? The support trust usually results in better money management of the settlement. In the case of a minor, the support trust can be designed to retain the award past age 18. Absent a support trust, a minor can usually access the settlement funds at age 18 when most individuals do not have sufficient maturity to handle significant financial assets.
Medicare Set-Aside Arrangement
An analysis should be made as to whether or not a Medicare Set-Aside Arrangement (MSA) is required. If an MSA is required, a further analysis needs to be made as to whether the MSA can be self-administered, a custodial arrangement, a special needs trust or a pooled trust. Arrangements must be made for an MSA calculation and submission of the calculation to CMS for approval.
Mediation
An elder and disability lawyer is often useful as a participant in mediation. The lawyer is familiar with public benefits, which often are useful in bridging the gap between the plaintiff’s demand and the defendant’s offer.
Qualified Settlement Fund
In many cases, a Qualified Settlement Fund (QSF) is useful. The defendant can “pay and go.” The plaintiff has time to sort out issues such as allocation between the parties, resolution of Medicare, Medicaid, ERISA and other liens, purchase of structured settlements, and other issues that may take time. The defendant gets an immediate tax deduction upon funding the QSF.
Lien Reduction
An elder and disability lawyer can be of assistance in reducing Medicaid and Medicare liens.
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.
2. When Do I Need a Self-Settled Special Needs Trust?
By Thomas D. Begley, Jr., Esquire
In the settlement of litigation, the plaintiff is often receiving public benefits. The question then arises as to whether a special needs trust is required. There are certain types of public benefits that are means-tested. Others are not. Generally, means-tested public benefits require that the individual have assets of less than $2,000 and have certain limits on income. The following types of public benefits are means-tested and a special needs trust is generally required:
SSI
Medicaid
TBI – A Medicaid Waiver Program for persons suffering from traumatic brain injury
CRPD – A Medicaid Waiver Program providing home care
Section 8 Housing
Veterans Pension
Certain DDD Benefits
Psychiatric Institutionalization
Means-Tested Public Benefits
If the plaintiff is receiving any means-tested benefits or is likely to apply for them, then a self-settled special needs trust should be considered. Assets in the trust are not counted for public benefit eligibility purposes. Distributions from the trust can be made in such a way as not to count for income eligibility for public benefit purposes.
Age
To be eligible for a special needs trust, the plaintiff must be under age 65. If the plaintiff is over age 65, there are Medicaid planning strategies that can be employed, but a self-settled special needs trust will not be a viable option.
Disabled
To be eligible for a self-settled special needs trust, the person must be “disabled.” To be considered disabled, the person must generally have a disability determination by the Social Security Administration (SSA). It is possible, however, to receive a disability determination from a Medicaid physician. If a person has not yet received a disability determination from SSA, the trust can be established pending the disability determination. Good practice is to obtain an opinion letter from a law firm that specializes in Social Security Disability appeals.
Assets of Individual
No assets other than the assets of the disabled plaintiff may be placed in the trust.
Copyright 2009 by Begley & Bookbinder, P.C
3. Elder Law, Estate Planning & Probate- New Ideas to Expand & Excel your Practice
Sat. August 1, 2009 2:00pm – 3:30pm
ABA Annual Meeting Chicago
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 Contributing Author, Your Life, Your Legacy: The Fundamentals of Effective Estate Planning, Publisher's ExpressPress
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:
Forms you can use
Email newsletters
"Representing seniors- Doing well by doing good.-Do you know how?
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 CDS/Travel Planners at 800-915-9801 for ABA meeting registration
4. Voting – House of Delegates ABA
The Election will be held at the ABA Annual Meeting in Chicago. All ABA lawyer members who have registered at the Annual Meeting are entitled to vote for Delegates- at-Large. Voting will be at ABA Registration July 30- August 3: (voting across from registration area)
Hyatt Regency Chicago
Riverside Center, Purple Level, East Tower
8am-6pm Thursday, Friday and Saturday
8am-5pm Sunday, Monday, Tuesday
Six Delegates–at–Large are elected at each Annual Meeting to serve a three-year term in the House of Delegates. Any member of the Association is eligible to be a Delegates–at–Large, although of the six elected each year; no two may be accredited to the same state, territory or possession. Nominations for Delegates at Large are made by written petition. At this Annual Meeting, there will also be two Delegates–at–Large elected to fill vacancies. All ABA lawyer members who have registered at the Annual Meeting are entitled to vote for Delegates–at–Large.
Voting will take place in the registration area of the Hyatt Regency. The polls will be open during the same hours as registration, except on the last day the polls will close at 10:00 a.m.
Contact American Bar Association's CDS/Travel Planners at 800-915-9801 for ABA meeting registration.
5. Pooled Trusts – Statutory Requirements
By Thomas D. Begley, Jr., Esquire
A self-settled pooled trust is defined as a trust containing the assets of an individual who is disabled that meets the six conditions discussed in the following sections.
Non-Profit Association
The trust is established and managed by a non-profit association. A non-profit organization is an organization defined in § 501c of the Internal Revenue Code (IRC) and also has tax-exempt status under § 501(a).
Separate Account
Separate accounts must be maintained for each beneficiary of the trust. For purposes of investment and management of funds, the trust may pool the funds in the individual accounts. The trust must be able to provide an individual accounting for the individual. Each individual sub account gets its own EIN number. Each self-settled sub account is taxed to the beneficiary as a grantor trust.
Solely for the Benefit Of
The trust account must be maintained for the sole benefit of the individual with disabilities. The trust account must be established for the sole benefit of the disabled individual. If the account provides a benefit to any other individual, this exception to the trust transfer rules does not apply.
Established By
The trust may be established by a parent, grandparent, or legal guardian of such individual, or by such individual, or by a court. The fact that the individual may establish the trust himself is different from a self-settled special needs trust under (d)(4)(A). If a third party establishes a trust account on behalf of the individual, the third party must have legal authority to act with regard to the assets of the individual. This requirement refers to the individual who physically took action to establish the trust, even though the trust was established with assets of the SSI claimant/recipient. Since the pooled trust has already been established, this provision applies to the sub account within the pooled trust.
A Pooled Trust can also be established by a Representative Payee. The POMS permit the transfer of disability benefits to establish a trust or to fund an existing trust. However, there is an exception for past due benefits, which meet dedicated account requirements. These past due benefits must be held in a savings account or checking account, or a money market account established in a financial institution. Representative Payee may pay a beneficiary’s disability payments to the trust, provided that:
Establishing the trust is in the beneficiary’s best interest.
The trust is established exclusively for the use and benefit of the beneficiary, to meet the beneficiary’s current and reasonably foreseeable needs. Trust expenditures for food, clothing, housing, medical care, recreation, and education are considered expenditures for the use and benefit of the beneficiary and in his or her best interest. A trust with provisions prohibiting trust funds to be used specifically to meet the beneficiary’s current needs for food, clothing, housing, and medical care would not be in compliance.
The trust is for the sole benefit of the disabled person during his or her lifetime.
A provision in a trust directing disability payments to the trust is prohibited as a violation of the assignment of benefits provisions of the Social Security Act.
Payback
To qualify for the pooled trust exception, the trust must contain specific language that provides that, to the extent that amounts remaining in the individual’s account upon death of the individual are not retained by the trust, the trust pays to the state from such remaining amounts in the account an amount equal to the total amount of medical assistance paid on behalf of the individual under the state Medicaid plan. There is no payback required by a third-party pooled trust.
To the extent that the self-settled trust does not retain funds in the account, the state must be listed as a first payee and have priority over payment of other debts and administrative expenses, except as listed below.
The following are allowable administrative expenses:
Death taxes due to federal and state governments
Reasonable fees for the administration of the trust estate
The following expenses are prohibited:
Payments of debts owed to third parties
Funeral expenses
Payment to residual beneficiaries
The restriction on payments from the trust applies upon the death of the beneficiary. Payment of fees and administrative expenses during the life of the beneficiary are allowable as permitted by the trust document and are not affected by the state Medicaid reimbursement requirement.
Copyright – Tom Begley Jr.
We Publish Your Forms & 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 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
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.
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.
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.
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.
Jay Foonberg, 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
We will also provide tips on how to promote your law office, your practice and Personal Marketing Skills in general. It does not deal with government funded "legal services" for indigent, welfare cases.
Kenneth Vercammen, Esq. Chair
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 Law www.centraljerseyelderlaw.com
NJ Elder Blog http://elder-law.blogspot.com/
Chairs:
Kenneth Vercammen (Edison, NJ)
Jay Foonberg (Beverly Hills, CA)
In this issue:
1. Wrapping Up the Personal Injury Settlement
2. When Do I Need a Self-Settled Special Needs Trust?
3. Elder Law, Estate Planning & Probate Seminar- New Ideas to Expand & Excel Your Practice
4. Voting- House of Delegates ABA
5. Pooled Trusts – Statutory Requirements
1. Wrapping Up the Personal Injury Settlement + Future Medical Insurance Issues
By Thomas D. Begley, Jr., Esquire
Once a personal injury settlement has been achieved or a judgment obtained, the plaintiff begins a new life. There are many considerations that should be addressed prior to or at the time of settlement. These include the following:
Medical Insurance
Does the client have the best medical insurance available? The fact that a client receives Medicare, for example, does not mean that coverage is adequate. According to government studies, Medicare pays only about 50% of a Medicare beneficiary’s actual medical bills. In cases involving a catastrophically injured plaintiff requiring considerable home health assistance, that percentage is sharply lower.
Medicare Supplements, Medicare Advantage Programs, Medicaid, private insurance from high risk pools, COBRA coverage, and continuing Worker’s Comp coverage should all be considered.
Medicaid Waiver Programs
Most medical insurance including Medicare and private insurance are designed to pay for acute care. They do not provide coverage for chronic care. There are many Medicaid Waiver Programs that are designed for chronic care including significant home and community-based services that may be required by personal injury victims.
Non-Medical Public Benefits
In many cases, injured plaintiffs are entitled to SSI, SSDI, Section 8 Housing, Group Homes and other public benefits, but have not considered them or applied for them.
Estate Taxes
Where there is a significant recovery, federal and state estate and inheritance taxes should be considered. Currently the exemption from federal estate tax is $3.5 million. It is likely that before the end of calendar year 2009 Congress will revisit the federal estate tax. Many states, such as New Jersey, have state estate taxes. Currently the exemption from New Jersey estate tax is $675,000, and that exemption is not likely to increase. Other states, such as Pennsylvania, do not have a state estate tax, but do have significant inheritance taxes. In Pennsylvania these taxes can be as high as 15%.
In many cases, even with severely injured persons, life insurance is available to pay all or part of the tax. The availability of this insurance should be explored and discussed with the client.
Estate Planning Documents
Many injured parties have no Will, Living Trust, Living Will, Power of Attorney or other estate planning documents. Some of those plaintiffs do have documents but are outdated, perhaps even because of the personal injury settlement. These documents should be reviewed and modified or replaced, if needed.
Estate Planning Documents – Parents
If the plaintiff is a minor child who is likely to be receiving public benefits, it is important that the parents’ estate planning documents not leave any assets to the child with disabilities, but rather to a third party special needs trust.
Structured Settlement
It is often advantageous to purchase a structured settlement for a portion of the settlement or award. A structured settlement offers a number of advantages to the injured party including creditor protection, tax benefits and often makes it more difficult for the injured party to squander the settlement.
There are also disadvantages to structured settlements. If a structured settlement is to be used, an analysis should be made as to how much should be structured and how much should be retained as a lump sum to pay for immediate cash needs, repayment of debt, emergency funds, and cash for investment in the appropriate equity portion of the injured party’s portfolio. COLAs and commutation riders should be considered.
Investment Advice
The client should be introduced to an investment advisor to assist in investing the settlement proceeds. In some instances, the investment manager can be a professional trustee, if a trust is appropriate.
Special Needs Trust
An analysis should be made as to whether a special needs trust is required. In many instances, such a trust is not necessary. If a special needs trust is required, will it need to be established by a court order? It is important to understand that, except in the case of a pooled trust, a special needs trust cannot be established by the disabled person. The long-term success of a special needs trust often depends on the skill and experience of the trustee. Care should be taken in the selection of an appropriate trustee.
Support Trust
Is a support trust appropriate for a minor or incapacitated beneficiary? The support trust usually results in better money management of the settlement. In the case of a minor, the support trust can be designed to retain the award past age 18. Absent a support trust, a minor can usually access the settlement funds at age 18 when most individuals do not have sufficient maturity to handle significant financial assets.
Medicare Set-Aside Arrangement
An analysis should be made as to whether or not a Medicare Set-Aside Arrangement (MSA) is required. If an MSA is required, a further analysis needs to be made as to whether the MSA can be self-administered, a custodial arrangement, a special needs trust or a pooled trust. Arrangements must be made for an MSA calculation and submission of the calculation to CMS for approval.
Mediation
An elder and disability lawyer is often useful as a participant in mediation. The lawyer is familiar with public benefits, which often are useful in bridging the gap between the plaintiff’s demand and the defendant’s offer.
Qualified Settlement Fund
In many cases, a Qualified Settlement Fund (QSF) is useful. The defendant can “pay and go.” The plaintiff has time to sort out issues such as allocation between the parties, resolution of Medicare, Medicaid, ERISA and other liens, purchase of structured settlements, and other issues that may take time. The defendant gets an immediate tax deduction upon funding the QSF.
Lien Reduction
An elder and disability lawyer can be of assistance in reducing Medicaid and Medicare liens.
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.
2. When Do I Need a Self-Settled Special Needs Trust?
By Thomas D. Begley, Jr., Esquire
In the settlement of litigation, the plaintiff is often receiving public benefits. The question then arises as to whether a special needs trust is required. There are certain types of public benefits that are means-tested. Others are not. Generally, means-tested public benefits require that the individual have assets of less than $2,000 and have certain limits on income. The following types of public benefits are means-tested and a special needs trust is generally required:
SSI
Medicaid
TBI – A Medicaid Waiver Program for persons suffering from traumatic brain injury
CRPD – A Medicaid Waiver Program providing home care
Section 8 Housing
Veterans Pension
Certain DDD Benefits
Psychiatric Institutionalization
Means-Tested Public Benefits
If the plaintiff is receiving any means-tested benefits or is likely to apply for them, then a self-settled special needs trust should be considered. Assets in the trust are not counted for public benefit eligibility purposes. Distributions from the trust can be made in such a way as not to count for income eligibility for public benefit purposes.
Age
To be eligible for a special needs trust, the plaintiff must be under age 65. If the plaintiff is over age 65, there are Medicaid planning strategies that can be employed, but a self-settled special needs trust will not be a viable option.
Disabled
To be eligible for a self-settled special needs trust, the person must be “disabled.” To be considered disabled, the person must generally have a disability determination by the Social Security Administration (SSA). It is possible, however, to receive a disability determination from a Medicaid physician. If a person has not yet received a disability determination from SSA, the trust can be established pending the disability determination. Good practice is to obtain an opinion letter from a law firm that specializes in Social Security Disability appeals.
Assets of Individual
No assets other than the assets of the disabled plaintiff may be placed in the trust.
Copyright 2009 by Begley & Bookbinder, P.C
3. Elder Law, Estate Planning & Probate- New Ideas to Expand & Excel your Practice
Sat. August 1, 2009 2:00pm – 3:30pm
ABA Annual Meeting Chicago
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 Contributing Author, Your Life, Your Legacy: The Fundamentals of Effective Estate Planning, Publisher's ExpressPress
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:
Forms you can use
Email newsletters
"Representing seniors- Doing well by doing good.-Do you know how?
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 CDS/Travel Planners at 800-915-9801 for ABA meeting registration
4. Voting – House of Delegates ABA
The Election will be held at the ABA Annual Meeting in Chicago. All ABA lawyer members who have registered at the Annual Meeting are entitled to vote for Delegates- at-Large. Voting will be at ABA Registration July 30- August 3: (voting across from registration area)
Hyatt Regency Chicago
Riverside Center, Purple Level, East Tower
8am-6pm Thursday, Friday and Saturday
8am-5pm Sunday, Monday, Tuesday
Six Delegates–at–Large are elected at each Annual Meeting to serve a three-year term in the House of Delegates. Any member of the Association is eligible to be a Delegates–at–Large, although of the six elected each year; no two may be accredited to the same state, territory or possession. Nominations for Delegates at Large are made by written petition. At this Annual Meeting, there will also be two Delegates–at–Large elected to fill vacancies. All ABA lawyer members who have registered at the Annual Meeting are entitled to vote for Delegates–at–Large.
Voting will take place in the registration area of the Hyatt Regency. The polls will be open during the same hours as registration, except on the last day the polls will close at 10:00 a.m.
Contact American Bar Association's CDS/Travel Planners at 800-915-9801 for ABA meeting registration.
5. Pooled Trusts – Statutory Requirements
By Thomas D. Begley, Jr., Esquire
A self-settled pooled trust is defined as a trust containing the assets of an individual who is disabled that meets the six conditions discussed in the following sections.
Non-Profit Association
The trust is established and managed by a non-profit association. A non-profit organization is an organization defined in § 501c of the Internal Revenue Code (IRC) and also has tax-exempt status under § 501(a).
Separate Account
Separate accounts must be maintained for each beneficiary of the trust. For purposes of investment and management of funds, the trust may pool the funds in the individual accounts. The trust must be able to provide an individual accounting for the individual. Each individual sub account gets its own EIN number. Each self-settled sub account is taxed to the beneficiary as a grantor trust.
Solely for the Benefit Of
The trust account must be maintained for the sole benefit of the individual with disabilities. The trust account must be established for the sole benefit of the disabled individual. If the account provides a benefit to any other individual, this exception to the trust transfer rules does not apply.
Established By
The trust may be established by a parent, grandparent, or legal guardian of such individual, or by such individual, or by a court. The fact that the individual may establish the trust himself is different from a self-settled special needs trust under (d)(4)(A). If a third party establishes a trust account on behalf of the individual, the third party must have legal authority to act with regard to the assets of the individual. This requirement refers to the individual who physically took action to establish the trust, even though the trust was established with assets of the SSI claimant/recipient. Since the pooled trust has already been established, this provision applies to the sub account within the pooled trust.
A Pooled Trust can also be established by a Representative Payee. The POMS permit the transfer of disability benefits to establish a trust or to fund an existing trust. However, there is an exception for past due benefits, which meet dedicated account requirements. These past due benefits must be held in a savings account or checking account, or a money market account established in a financial institution. Representative Payee may pay a beneficiary’s disability payments to the trust, provided that:
Establishing the trust is in the beneficiary’s best interest.
The trust is established exclusively for the use and benefit of the beneficiary, to meet the beneficiary’s current and reasonably foreseeable needs. Trust expenditures for food, clothing, housing, medical care, recreation, and education are considered expenditures for the use and benefit of the beneficiary and in his or her best interest. A trust with provisions prohibiting trust funds to be used specifically to meet the beneficiary’s current needs for food, clothing, housing, and medical care would not be in compliance.
The trust is for the sole benefit of the disabled person during his or her lifetime.
A provision in a trust directing disability payments to the trust is prohibited as a violation of the assignment of benefits provisions of the Social Security Act.
Payback
To qualify for the pooled trust exception, the trust must contain specific language that provides that, to the extent that amounts remaining in the individual’s account upon death of the individual are not retained by the trust, the trust pays to the state from such remaining amounts in the account an amount equal to the total amount of medical assistance paid on behalf of the individual under the state Medicaid plan. There is no payback required by a third-party pooled trust.
To the extent that the self-settled trust does not retain funds in the account, the state must be listed as a first payee and have priority over payment of other debts and administrative expenses, except as listed below.
The following are allowable administrative expenses:
Death taxes due to federal and state governments
Reasonable fees for the administration of the trust estate
The following expenses are prohibited:
Payments of debts owed to third parties
Funeral expenses
Payment to residual beneficiaries
The restriction on payments from the trust applies upon the death of the beneficiary. Payment of fees and administrative expenses during the life of the beneficiary are allowable as permitted by the trust document and are not affected by the state Medicaid reimbursement requirement.
Copyright – Tom Begley Jr.
We Publish Your Forms & 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 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
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.
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.
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.
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.
Jay Foonberg, 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
We will also provide tips on how to promote your law office, your practice and Personal Marketing Skills in general. It does not deal with government funded "legal services" for indigent, welfare cases.
Kenneth Vercammen, Esq. Chair
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 Law www.centraljerseyelderlaw.com
NJ Elder Blog http://elder-law.blogspot.com/
Elder Law, Estate Planning & Probate articles available from ABA Seminar
Elder Law, Estate Planning & Probate articles available from ABA 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
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
Sunday, June 14, 2009
ELDER LAW & ESTATE ADMINISTRATION BOOK AND AUDIO FOR SALE
ELDER LAW & ESTATE ADMINISTRATION BOOK AND AUDIO FOR SALE
Book 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; 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 …and more
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 estate planners and professionals who help senior citizens. You’ll also gain insight on how Federal Medicaid Reform will impact seniors.
Speakers:
THOMAS D. BEGLEY, JR., ESQ.,
KENNETH A. VERCAMMEN, ESQ.
Chair, ABA Estate Planning & Probate Law Committee
2006 NJSBA Municipal Court Practitioner of the Year
KATHLEEN A. SHERIDAN, ESQ.
MARTIN A. SPIGNER, ESQ.
Handbook 45.00 [$36 NJSBA Member Price] pages ] Item M57809
Handbook with Audio CD $189 [$149 NJSBA Member Price Item CDP57809
*NJSBA Member Price – To qualify for this reduced price, you must provide your NJSBA Member# at the time you place your order
Contact: New Jersey Institute for Continuing Legal Education (732)214-8500
Book 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; 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 …and more
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 estate planners and professionals who help senior citizens. You’ll also gain insight on how Federal Medicaid Reform will impact seniors.
Speakers:
THOMAS D. BEGLEY, JR., ESQ.,
KENNETH A. VERCAMMEN, ESQ.
Chair, ABA Estate Planning & Probate Law Committee
2006 NJSBA Municipal Court Practitioner of the Year
KATHLEEN A. SHERIDAN, ESQ.
MARTIN A. SPIGNER, ESQ.
Handbook 45.00 [$36 NJSBA Member Price] pages ] Item M57809
Handbook with Audio CD $189 [$149 NJSBA Member Price Item CDP57809
*NJSBA Member Price – To qualify for this reduced price, you must provide your NJSBA Member# at the time you place your order
Contact: New Jersey Institute for Continuing Legal Education (732)214-8500
Sunday, May 10, 2009
Kenneth Vercammen was included in the “Super Lawyers” list published by Thomson Reuter
Kenneth Vercammen was included in the “Super Lawyers” list published by Thomson Reuter
ABOUT SUPER LAWYERS
Kenneth
Vercammen was selected to the 2015 Super Lawyers list. The Super Lawyers list is
issued by Thomson Reuters. A description of the selection methodology can be
found at www.superlawvers.com/about/selection process detail.html. No aspect of
this advertisement has been approved by the Supreme Court of New Jersey.
Also, Kenneth Vercammen also passed the
test to become one of the few Municipal Court Law Attorneys.
SUPREME COURT OF NEW JERSEY
It is ORDERED that, pursuant to Rule
1:39-5(a), the following named attorneys, having applied to the Board on Attorney
Certification and having been found qualified by the Board, are hereby
authorized to designate themselves as Municipal Court Law Attorneys before the
public, the bar, and the courts of this State in accordance with the Rules of
this Court during their good behavior for a term of five years from the date of
this Order. ….. …… Kenneth Vercammen Middlesex
Super Lawyers is a listing of outstanding lawyers from more than 70 practice areas who have attained a high degree of peer recognition and professional achievement.Super Lawyers is published as a special supplement in leading newspapers and city and regional magazines across the country. Super Lawyers magazine, featuring articles about attorneys named to the Super Lawyers list, is distributed to all attorneys in the state or region, the lead corporate counsel of Russell 3000 companies and the ABA-approved law school libraries.
Polling, research and selection are performed by Law & Politics, a publication of Key Professional Media, Inc. Law & Politics has been publishing legal magazines since 1990 and Super Lawyers since 1991.
Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through the independent research of Law & Politics. Rising Stars names the state's top up-and-coming attorneys.
Super Lawyers magazine is published in all 50 states and reaches more than 13 million readers.
SUPER LAWYERS SELECTION PROCESS
OVERVIEW
In selecting attorneys for Super Lawyers, Law & Politics employs a rigorous, multiphase process. Peer nominations and evaluations are combined with third party research. Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Selections are made on an annual, state-by-state basis.
The objective is to create a credible, comprehensive and diverse listing of outstanding attorneys that can be used as a resource for attorneys and consumers searching for legal counsel.
The Super Lawyers selection process involves three basic steps: creation of the candidate pool; evaluation of candidates by the research department; and peer evaluation by practice area.
PUBLICATION
The final published list represents no more than 5 percent of the lawyers in the state. The lists are published annually in state and regional editions of Super Lawyers magazines and in inserts and special advertising sections in leading city and regional magazines and newspapers. All attorneys selected for inclusion in Super Lawyers, regardless of year, can be found on superlawyers.com.
http://www.superlawyers.com/new-jersey/lawyer/Kenneth-A-Vercammen/73f0b3a6-71c1-4ae1-a5d0-803ddb2739a9.html
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