Wills & Power of Attorney Seminar-Women’s Club of Perth Amboy

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Wills &  Power of Attorney Seminar-Women’s Club of Perth Amboy

October 7, 2019 Monday

The Barge in Perth Amboy at 12 noon

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

The 2018 New Estate Tax law changes administration of estates and trusts in New Jersey

Main Topics:

1.     NJ Estate Tax eliminated in 2018

2.     The 2019 changes in Federal Estate and Gift Tax

3.     Power of Attorneys recommendations

4.     Living Wills & Advance Directive

5.     Administering the Estate/Probate/Surrogate

6.     Avoiding unnecessary expenses

Complimentary Material: Brochures on Wills, Probate and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

Information: Barbara Sottilaro

babsmsottilaro@gmail.com

About the speaker: Kenneth A. Vercammen is a trial attorney in Edison, NJ. He is the author of the American Bar Association’s book “Wills and Estate Administration”.

He is co-chair of the ABA Probate & Estate Planning Law committee of the American Bar Association Solo Small Firm Division. He is a speaker for the NJ State Bar Association at the annual Nuts & Bolts of Elder Law & Estate Administration program. He was Editor of the ABA Estate Planning Probate Committee Newsletter. Mr. Vercammen has published over 150 legal articles in national and New Jersey publications on litigation, elder law, probate and trial topics. He is a highly regarded lecturer on litigation and probate law for the American Bar Association, NJ ICLE, New Jersey State Bar Association and Middlesex County Bar Association. His articles have been published in noted publications included New Jersey Law Journal, ABA Law Practice Management Magazine, and New Jersey Lawyer. He established the NJ Laws website.

45 :27-22 Funeral agent Control of funeral, disposition of remains; priority classes.

45 :27-22  Funeral agent Control of funeral, disposition of remains; priority classes.

     22. a. If a decedent, in a will as defined in N.J.S.3B:1-2, appoints a person to control the funeral and disposition of the human remains, the funeral and disposition shall be in accordance with the instructions of the person so appointed.  A person so appointed shall not have to be executor of the will.  The funeral and disposition may occur prior to probate of the will, in accordance with section 40 of P.L.2003, c.261 (C.3B:10-21.1).

   On or after the effective date of P.L.2019, c.187, a decedent may appoint a person to control the funeral and disposition of the human remains in writing, and if a decedent so appoints a person it shall be in the presence of no less than two witnesses, on a form approved by the board.  The written form appointing a person to control the funeral and disposition shall include the signatures of the decedent and witnesses, and shall be notarized.  Nothing in this section shall be construed as prohibiting a decedent from appointing a person to control the funeral and disposition on the form approved by the board who is also named as the executor of the decedent's will.

   The appointment of a person to control the funeral and disposition of the human remains made in the most recently dated and properly executed will as defined in N.J.S.3B:1-2 or board approved form as provided by P.L.2019, c.187 shall supersede any similar appointment made in any previously executed document.

   A person appointed or in a priority class with a right to control the funeral and disposition of the human remains under this subsection shall have the right to relinquish control of the funeral and disposition.  Whenever a person relinquishes control pursuant to this subsection, the right to control the funeral and disposition of the human remains shall transfer to the next available priority class as enumerated in this subsection.

   No officer, partner, member, shareholder, owner, representative, or employee of the funeral home, cemetery, or crematory providing any goods or services related to the decedent's funeral and disposition of the human remains shall be the person appointed by the decedent, under this subsection, to control the funeral and disposition, unless that person is a relative of the decedent.

   In the case of an active duty service member who died while on active duty in any branch or component of the United States Armed Forces, including the New Jersey National Guard called to federal active duty, the person designated by the decedent as authorized to direct disposition, as listed on the decedent's United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, shall be the person appointed to control the funeral and disposition of the remains of the decedent.

   If the decedent has not appointed a person to control the funeral and disposition of the remains, or the United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, is not applicable, the right to control the funeral and disposition of the human remains shall be in the following order of priority class, unless other directions have been given by a court of competent jurisdiction:

   (1)   The surviving spouse of the decedent or the surviving civil union or domestic partner.

   (2)   A majority of the surviving adult children of the decedent.

   (3)   The surviving parent or parents of the decedent.

   (4)   A majority of the brothers and sisters of the decedent.

   (5)   Other next of kin of the decedent according to the degree of consanguinity.

   (6)   If there are no known living relatives, a cemetery may rely on the written authorization of any other person acting on behalf of the decedent.

   The right to control the funeral and disposition of the remains shall be granted to the next available priority class, as enumerated in this subsection, if the decedent had a temporary or permanent restraining order issued pursuant to P.L.1991, c.261 (C.2C:25-17 et seq.) against the person or persons in the highest priority class, or the person or persons in the highest priority class are charged with the intentional killing of the decedent.

   If the decedent has not appointed a person to control the funeral and disposition of the human remains, or the United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, is not applicable, the person or persons in the highest priority class of the right to control the funeral and disposition shall exercise the right to control within 72 hours after the decedent's death.  If the person or persons in the highest priority class fail to exercise the right to control within 72 hours after the decedent's death, or if the person or persons in the highest priority class are unable to be notified after a reasonable attempt to notify within 72 hours after the decedent's death, the right to control the funeral and disposition shall transfer to the person or persons in the next highest priority class, as enumerated in this subsection.  If the person or persons who would otherwise retain the right to control the funeral and disposition are deemed medically incapable or medically incapacitated by a licensed physician, the right to control shall transfer to the person or persons in the next highest priority class, as enumerated in this subsection.

   If more than one person is deemed to have equal right to control the funeral and disposition of the human remains, a majority of the persons with the equal right to control is required to authorize the funeral and disposition.  In instances where the parents of the decedent retain the right to control the funeral and disposition, both parents are required to authorize the funeral and disposition, if both parents are living and both parents are able to be notified after a reasonable attempt to notify.  If only one parent is living or if only one parent is notified after a reasonable attempt to notify both parents, the authorization of one parent shall be sufficient to proceed with a funeral and disposition.

   Notwithstanding any law, rule, or regulation to the contrary, the divorce, annulment, or dissolution of a marriage, civil union, or domestic partnership shall remove the right of control of the funeral and disposition of the human remains from the former spouse or former partner of the decedent, unless the former spouse or partner serves as an other interested party.

   For purposes of this subsection:

   "Domestic partner" means a domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3).

   "Reasonable attempt to notify" shall mean a good faith effort to contact the person or persons with the right to control the funeral and disposition via correspondence sent by registered mail or electronic mail to his or her last known address, or a telephone call placed to the last known telephone number, by a family member, personal representative of the decedent, or any other interested party.  If a reasonable attempt to notify is unsuccessful, the person or persons assuming the right to control the funeral and disposition shall attest in writing that a good faith effort was made to contact any person or persons with a higher priority right to control.

   b.   A cemetery may permit the disposition of human remains on the authorization of a funeral director handling arrangements for the decedent, or on the written authorization of a person who claims to be, and is believed to be, a person who has the right to control the disposition. The cemetery shall not be liable for disposition pursuant to this authorization unless it had reasonable notice that the person did not have the right to control the disposition.

   c.   A cemetery shall not bury human remains of more than one person in a grave unless:

   (1)   directions have been given for the burials in accordance with this section on behalf of all persons so buried; or

   (2)   the rights to be buried in the grave were sold by the cemetery with explicit provision allowing separate sales of rights to burial at different depths in the grave.

   d.   A person who signs an authorization for the funeral and disposition of human remains warrants the truth of the facts stated, the identity of the person whose remains are disposed and the authority to order the disposition.  The person shall be liable for damages caused by a false statement or breach of warranty. A cemetery or funeral director shall not be liable for disposition in accordance with the authorization unless it had reasonable notice that the representations were untrue or that the person lacked the right to control the disposition.

   e.   An action against a cemetery company relating to the disposition of human remains left in its temporary custody may not be brought more than one year from the date of delivery of the remains to the cemetery company unless otherwise provided by a written contract.

   L.2003, c.261, s.22; amended 2005, c.324, s.1; 2005, c.331, s.29; 2009, c.290; 2013, c.268; 2019, c.187.

A Will cannot change who your beneficiaries are on accounts or house

A Will cannot change who your beneficiaries are on accounts or house

If there is a beneficiary or joint owner on an account, upon your death that person receives those assets. A basic Will cannot change who your beneficiaries are on accounts or house. Common examples are houses owned husband and wife, joint accounts or POD bank accounts, and anyone you name on IRA, retirement account or SEP.

POD Payable upon death accounts are not part of the Probate Estate or the Will

Assets held by the testator and another person jointly, with a right of survivorship, are said to be held as “Joint Tenants with Right of Survivorship” (JTWROS); and pass by operation of law at the testator’s death to the surviving joint tenant. Bank accounts, securities and real estate are often held in joint tenancy. Assets that are titled this way are not subject to probate. The name on the bank or securities account application and the deed for real estate may read: “John Smith and Jane Doe, as Joint Tenants with Right of Survivorship.” Be careful changing title to existing assets because there can be tax and other consequences. Source http://www.bergencountysurrogate.com/whatisprobate.pdf

   Below are the details NJ statutes on joint bank accounts. Hire a NJ attorney if you are the Executor to make sure all taxes paid before bank accounts distributed and spent.

         Registration in beneficiary form may be shown by the words "transfer on death" or the abbreviation "TOD," or by the words "pay on death" or the abbreviation "POD," after the name of the registered owner and before the name of the beneficiary.

N.J.S. § 3B:30-6

NJSA 3B:1-1  Definitions A to H.
"Governing instrument" means a deed, will, trust, insurance or annuity policy, account with the designation "pay on death" (POD) or "transfer on death" (TOD), security registered in beneficiary form with the designation "pay on death" (POD) or "transfer on death" (TOD), pension, profit-sharing, retirement or similar benefit plan, instrument creating or exercising a power of appointment or a power of attorney, or a dispositive, appointive, or nominative instrument of any similar type.

2020 Update Wills and Estate Planning-Free Seminar

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2020 update Wills and Estate Planning- Free Seminar

January 15, 2020 at 12:15-1:00 PM and again at 5 pm

Law Office of Kenneth Vercammen,

2053 Woodbridge Ave, Edison, NJ 08817

Program is limited to 15 people. Please bring a canned food donation.

COST: Free if you pre-register by email. Complimentary materials provided at 12:00 sharp. Please bring a canned food donation, which will be given to the St. Matthew’s St. Vincent DePaul Food Bank. Free sandwich for past and current clients. We are buying from Craig’s Deli, Woodbridge Ave.

Main Topics:

1.     Elimination of NJ Estate Tax

2.     The New Probate Law and preparation of Wills

3.     2020 changes in Federal Estate and Gift Tax exemption

4.     The need for current Power of Attorney

5.     Living Will & Advance Directive

6.     Administering the Estate & Probate

We previously held this seminar for the Edison, Metuchen and Piscataway Libraries. Please email us if you plan on attending or if you would like us to email the materials.

SPEAKERS: Kenneth Vercammen, Esq.

(Author-ABA Wills and Estate Administration)

Complimentary Material: Brochures on Wills, Probate and Administration of an Estate, Power of Attorney, Living Wills, Real Estate Sales for Seniors, and Trusts.

https://www.facebook.com/events/1024866807873509/

Co-Sponsor: Middlesex County Estate Planning Council

To attend email VercammenLaw@Njlaws.com

Other information call 732-572-0500

Can’t attend? We can email you materials

Send email to VercammenLaw@Njlaws.com

Kenneth Vercammen is author of the ABA’s new book “Wills and Estate Administration”

Straightforward and to-the-point, Wills and Estate Administration provides step-by-step guidance that firms can use to handle all aspects of an estates practice, from initial client intake to closing the file.