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Common Questions: Guess Who’s Coming To Dinner

Question: I am the co-owner of an apartment. The other owner tells me that she has put in her will that her half of the apartment goes to someone I do not like. Can she do that? Can I exclude that person from my half of the apartment?

The answer rests in what kind of ownership interest you have. When you write of her half and your half there is a mental image of the two of you making a line with duct tape down the center of the apartment and each staying on your “half”. It does not work that way.

New Jersey Statute 46:8A-5 sheds some light on the issue:
“Any apartment may be held and owned by more than one person as joint tenants, as tenants in common, as tenants by the entirety or in any other real estate tenancy relationship recognized under the laws of this State.”

Joint Tenancy, Tenancy in Common and Tenancy by the Entirety, or any other real estate tenancy relationship recognized by the State are the options in the statute. While you may have an arrangement that is “other real estate tenancy relationship recognized…” it is doubtful and very complicated. This would be a case where a lawyer would certainly have to be retained to help you sort out the problem.

Let’s look at the other three and what they mean:

Joint Tenancy – A type of ownership of real property by two or more persons in which each owns an undivided interest in the whole. In the case of joint tenancy both persons own the whole property. Using our duct tape illustration you would not be able to keep your new roommate out of your side of the apartment, duct tape or not, because they will have an undivided interest in the whole, or right to inhabit the whole property. Joint tenancy provides equal, unlimited and free access to the property in question to all parties.

Tenancy in Common – A form of concurrent ownership of real property in which two or more persons possess the property simultaneously; it can be created by deed, will, or operation of law. Tenancy in Common is similar to Joint Tenancy with one major exception. Ownership is based on the percentage of ownership or contribution. If you and your roommate each own 50% there is not much of a difference in this situation. You will need to buy out your roommate or be bought out to fix the situation, or you may agree to sell to a third party and split the proceeds by the percentage of ownership. If you go the duct tape route, you both will have the right to cross the line whenever they choose.

Tenancy by the Entirety – A Tenancy by the Entirety allows spouses to own property together as a single legal entity. Under a tenancy by the entirety, creditors of an individual spouse may not attach and sell the interest of a debtor spouse: only creditors of the couple may attach and sell the interest in the property owned by tenancy by the entirety. If one spouse passes their interest in the property pass to the surviving spouse. The husband may place a duct tape line down the middle of the apartment but then a divorce attorney will be a more immediate need than a real estate barrister.

Since you and your roommates are not married you do not have a Tenancy by the Entirety. Likely you either have a Joint Tenancy that will convert to a Tenancy in Common on the death of your roommate or already have a Tenancy in Common.

With a Tenancy in Common, no duct tape barriers, no my and her halves. If you do not want to share the apartment with the new roommate then you will have to buy them out, have them buy you out or sell and split the proceeds.

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Published by: admin on April 7th, 2010 | Filed under General
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David Lee Roth, Brown M&M’s and the importance of reading contracts.

Mac McKinley’s blog Boomer Opinion retells a story about the importance of reading and understanding contracts.

In his autobiography, David Lee Roth, wrote that their touring contract demanded that at each venue backstage there would be a bowl of M&Ms with all of the brown ones removed. To most that sounds like the demands of some quirky rock stars, right?

There was actually a very valid reason for this demand. At each venue, the band arrived with nine 18 wheelers full of gear. Stage setup was quite complicated and had to be done with the precision of a Swiss watch. The touring contract demanded very specific requirements of each venue. For example, one section stipulated, “There will be 15 amperage voltage sockets at 20-foot spaces, evenly, providing 19 amperes.”

According to David Lee Roth, that touring contract was voluminous and read “like a version of the Chinese Yellow Pages”. Buried in the middle of the contract, Article 126 read, “There will be no brown M&Ms in the backstage area, upon pain of forfeiture of the show, with full compensation.”

When Roth arrived at a new venue, he would walk backstage and check out the M&Ms bowl. If he saw a brown M&M in the bowl, he’d demand a line check of the entire production. He knew from past experience that when the promoter did not read the contract fully, that other problems and technical errors would occur unless they fully vetted the production setup prior to the show.

So the brown M&Ms were just a warning signal or red flag that indicated bigger issues might arise that could threaten the successful completion of the concert at that venue. It was his way of ensuring that the management and stagehands at the new venue were indeed paying attention to every detail and had read the contract thoroughly.

The truth is this is not an uncommon practice in the business world. Many attorneys consider it a sign of their craft or a worthy gamesmanship to include a “Trojan Horse” or “Jack-in-the-Box” clause to test the other party’s diligence or expertise. If the party does not discover the “Brown M&M’s” it may be a signal to the drafting attorney they can be even more aggressive in drafting contracts in their client’s favor without facing opposition.

One of the more common places where this type of abuse may occur is in the emerging market of short sale contracts. Seller’s attorneys frequently cast aside buyer’s contract offers and send their own contracts drawn without the familiar National Association of Realtors boilerplate. Realtors and clients who sign these contracts often find their signature has waived attorney review and bound them to atypical terms. Never has attorney review before signing contract been more important to protect the real estate buyer than in today’s evolving short sale market.

Effective legal counsel and contract review provides not only peace of mind at the beginning of the business relationship but saves potentially thousands of dollars in legal fees later as parties are often left to battle in the courts, seeking relief over an issue that could have been settled long before and thus salvaging businesses, reputations and relationships.

If you are contemplating entering into a contractual relationship, make sure you know that the details are in your favor because sometimes Brown M&M’s can tell you a lot about who you are dealing with. Call Long, Marmero & Associates to have on of our attorneys review your documents and give you the peace of mind you need to be successful in your pursuits.

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Published by: admin on March 4th, 2010 | Filed under General
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Does a Police Officer need a Warrant to check your Cell Phone?

This week the Ohio Supreme Court issued a ruling in State v. Smith regarding search warrants and cell phones.

The court determined,“The warrantless search of data within a cell phone seized incident to a lawful arrest is prohibited by the Fourth Amendment when the search is unnecessary for the safety of law-enforcement officers and there are no exigent circumstances.”

It is believed the Ohio Supreme Court ruling is the first of its kind in State Supreme Courts or the the United States Supreme Court. There is a case making its way through the California Court System, People v. Diaz, concerning the validity of a warrantless search of a cell phone but no decision has yet been rendered by the state’s highest court.

Generally officers are allowed to search items on a person being arrested for issues of safety or to preserve evidence. Because the search of the cell phone’s contents was not conducted out of concern for the officer’s safety or to preserve evidence, the court found that it did not fall under the search incident-to-arrest exception and that the officers should have obtained a warrant to conduct the search.

The Fourth Amendment us understood to protect an individual’s subjective expectation of privacy if that expectation is reasonable and justifiable. Cell Phones contain large and growing amounts of private data, addresses and phone numbers, calendars, web browsing history, emails and text messages.

Currently most if not all New Jersey police officers are instructed that a warrant must be issued to search a cell phone or cell phone records. Many warrants allowing for the search of a residence or business will include also language allowing for the officers to search for and seize cell phones discovered on the premises.

While New Jersey has yet to have a case similar to State of Ohio v. Smith rise to its highest court, in the near future it would be reasonable to expect a similar case to be heard by our state’s Supreme Court or the United States Supreme Court.

You can read the preliminary decision in State of Ohio v. Smith (2009-Ohio-6426) at the Ohio Supreme Court Website.

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Published by: admin on December 17th, 2009 | Filed under General
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Anniversary: Graduated Law School – The Real Studying Began

Today marks the day two years ago that I completed all of my coursework for a Juris Doctorate Degree from Rutgers University School of Law. How excited I was and how naive!

Little did I know that the real work and the real stress was about to begin. Christmas went by in a blur that year as I descended into my dark cave of bar exam study only to return to the light of relationships, movies, leisure reading and dinner conversation at the end of February. Ten weeks of total immersion in things I frankly cannot remember on my best days of mental acuity.

My plan was to use the self paced study program prepared by The Study Group. Their material is much more imaginative and beneficial than their vanilla name would let on. I had charged the $1500 to my credit card just before Thanksgiving and the unopened box of bar study materials would be my only Christmas present that year. How I longed for coal!

I listened to lectures on my iPod as I walked the neighborhoods around my home in the woods of Indian Mills, New Jersey. People stared as I audibly recited the mnemonic devices, a babbling scholar drowning in a see of disjointed letters and corollary words. People steered clear and I appreciated it. I silently seethed with jealousy as the people in the diner talked about ball games, television episodes, current events and anything non-law related as I waited for my eggs and coffee.

At home I attempted to stay engaged, a wonderful wife and a precocious ten-month old lovingly demanded my attention when I could give it. She told me she would love me and others said they would not think any less of me trying to pass the bar, be Mr. Mom and pastoring a church if somehow I could not break through on the first try. If I had a dollar for every time someone told me that JFK failed the bar multiple times I could have paid off my student loans.

The second part of my bar prep was to do the free course with Debbie Sanders. Rutgers Camden did a great job contracting Debbie to teach essay writing for the bar exam. Not only did I learn how to write an essay specifically for the New Jersey Bar Exam (some students were also studying for the Pennsylvania Bar Exam) but Debbie did a wonderful job encouraging our harried and defeated bunch. I think Rutgers still offers the course but even if they don’t Debbie tutors for the bar privately. If you need to contact her I can get her info for you.

I went to some of the Barbri classes at the law school but for me they were a waste of time. A video presentation on a small tv cart was not going to help me so I just went back to studying my outlines, listening to lectures on my iPod and doing a couple thousand questions.

The days of the exam came at the end of February and I walked out certain that I would be sitting back down to take the exam again in a few months. After the last day’s test I sat down with a friend at Elephant and Castle in Cherry Hill to debrief and went home for a late dinner. That night my wife surprised me with news that we would be having another child. I am so glad she did not find out until after the testing was over!

For all of those about to sit down for the New Jersey Bar Exam I would offer a few tips:

  1. Use some form of specific study material, there are a few out there. It is worth the few thousand dollars it might cost. Think of it as insurance against six months of lost wages and how many billable hours you will gain by passing the test the first time out.
  2. Do something for the essays, maybe it is a class like I was able to find at Rutgers-Camden or a private tutor. Preparing for the MBE – Multistate Bar Exam is not the same as preparing for the Essays.
  3. Write Essays and have the critiqued. If you cannot get into a class or find a private tutor, ask the Dean for the name of an adjunct who could review your essays.
  4. Lean on the Law School. Even if you think they don’t care a bit about you, it is simply an economic issue for them. They make their bones on bar exam passage rate which increases their prestige and if they ever want to get a dollar of alumni dollars they need you to nail this. Tell them what you need to succeed.
  5. Take a day or two off at Christmas and New Year’s or if taking the July test, Independence Day. Also take a day off right before the test and go do something you love. Remind yourself why you went to law school – to make enough money in less hours to go do things you want to do! Most drones forget that and burn out on the law becoming wretched shells of people. Don’t be one of them and that starts now.
  6. Do 2,000 or 3,000 questions. I did sets of 25 and 50 a couple times per day. I hated it but the only way to really learn how to ride a horse is to get on a horse. Do questions. Do more questions.
  7. Make flash cards for the questions you miss and review those. You will end up with hundreds of cards at one point, then before the test you will get down to fifty and you know you will be ready.
  8. Do two practice tests, one six to eight weeks out and one two weeks out. Do not do one three days before your exam – it will only freak you out. You will fail the first miserably and probably the second. I did, I also passed so relax.
  9. Go to the hall where you will take your test. Walk around some. Even if you have to slip someone a twenty go in, find the room, find the bathroom and visualize you blowing through this thing.
  10. Pack your stuff for the test the week before. Use the bag when you study. Get used to it.
  11. Stay close to the site if you need to. I watched four people come late because of traffic and car problems. They were defeated before they started. Three didn’t even finish the first day they were so psyched out. I was up way too early, drove to a coffee shop a half mile from the site, had my coffee and knew that even if my truck would not start I could run the last stretch and be on time.

Two years later and I sit in my chair typing and reflecting. I watched Rudolph the Red Nosed Reindeer with my two year old, gave my one year old a bath and am thankful that I don’t have to start a descent into the dark cave of studying for the NJ Bar Exam tonight. But I survived, and you will too.

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Published by: admin on December 12th, 2009 | Filed under General
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Doug Long, Albert Marmero and Kevin Bright win South Jersey’s Awesome Attorneys Aware for 2009

THREE FROM LONG, MARMERO WIN TOP LAWYER AWARD

South Jersey Magazine announced their South Jersey’s Awesome Attorneys of the Year Awards in their November issue and three from Long, Marmero & Associated were recognized. Founding partners Doug Long and Al Marmero were tabbed as top Land Use Attorneys and Kevin Bright was identified for his work in the practice area of Municipal Court Law.

Long was one of a handful of attorneys chosen for the pictorial centerpiece of the article. “It is always exciting to be recognized by your clients and peers for expertise in your profession,” said Long, “We have worked hard to build a responsive firm in a tough economic climate and it is gratifying when people appreciate your efforts to serve them.”

Long Marmero & Associates was founded in 2003, specializing in the areas of Land Use, Municipal Law and Government Relations. They maintain offices in Woodbury, Medford and Egg Harbor City.

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Published by: admin on November 10th, 2009 | Filed under General
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New Jersey Municipalities – Executive Sessions

When can a New Jersey local governing body meet in closed or executive session?

Attending a meeting of your local governing body is an interesting way to spend an evening. Maybe there is an issue you are interested in that is before the body, a friend is being recognized for their volunteer work or you or your child must attend a meeting to fulfill a civics class requirement. Sometimes the governing body removes itself to discuss an issue in private. One of the most frequently asked questions of municipal attorneys is, “why are they allowed to meet privately to discuss the public business?”

Townships, cities, boroughs, towns, villages or commission led municipalities all must abide by New Jersey Statutes Annotated N.J.S.A. 10:4-6 which sets the rules for public meetings.

One portion of that statute allows for governing bodies to meet privately in very clearly defined instances. Public bodies may meet in closed session when the matters under discussion (1) are considered confidential by federal law, state statute or court rule, (2) would jeopardize receipt of federal funds, (3) constitute an unwarranted invasion of individual privacy, (4) concern collective bargaining, (5) involve purchase, lease or investment using public funds, or concern the setting of banking rates, (6) concern investigations of violations or possible violations of the law, or techniques of protecting the safety and property of the public, where disclosure of such techniques could impair such protection, (7) are covered by the attorney-client privilege, (8) concern personnel, or (9) involve certain proceedings which could result in a civil penalty, suspension, or loss of license.

The two most frequent uses of executive or closed session are to discuss issues of personnel or litigation or potential litigation against the municipality.

The New Jersey Supreme Court’s decision in South Jersey Publishing Company, Inc. v. New Jersey Expressway Authority, 124 N.J. 478 (1991) illuminated the issue of balancing public access to government and the need for discreet action in limited circumstances. This case held that a) the public needs information if it is properly fulfill its role of evaluating the wisdom of governmental action or a decision not to act, b) that New Jersey’s strong public policy requires that a public body’s actions and decisions to not act be disclosed in the body’s closed meeting minutes along with sufficient facts and information to permit the public to understand and appraise the reasonableness of the body’s determination, and c) to the extent a cognizable privacy interest may be compromised by the required disclosure, the extent of disclosure may be modified through redactions of the minutes, provided the public interest in disclosure is not subverted.

Members of the body must keep discussions held in executive session private so long as discretion is necessary to protect the municipal interest. For example, if the municipality were discussing purchasing property to relocate the public works yard or negotiating with a landowner they should not discuss the transaction until after the lease or purchase has been discussed in open public session of the body or announced publicly.

Any person may file a lawsuit in New Jersey Superior Court for what they believe are violations of the open-meetings requirements. If successful in a lawsuit, you can obtain a court order requiring that a meeting or meetings be made open to the public in the future, or requiring that the governmental entity make public the minutes of an improperly closed meeting. You can also obtain a court order invalidating the actions of a municipality taken in violation of the Open Public Meetings Act, but to do so you must file a lawsuit within 45 days after the action you are challenging became known to the public.

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Published by: admin on November 10th, 2009 | Filed under General
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Getting Your Passport – Tips and Tricks

I can remember the first time I was able to travel overseas. It was a last minute opportunity and I remember rushing to get my passport at the last minute. While it worked out for me to make the trip it is not something you can count on.

Whether you are planning on making a trip or just think you may want to take advantage of a last minute travel deal someday, getting your passport now is the right move.

Here is how you get started and a quick tip on getting your pictures done:

The place to start is the US Department of State website HERE

If you are looking for a place to walk up and get started you can search by zip code HERE

One of the tedious steps is getting two appropriate passport photos, here is a great link which shows you how to take the picture with your own digital camera, crop it appropriately and then you can take it to Wal-Mart, CVS, wherever and print it. I did photos recently for a friend at a cost of a whopping $.28. Some place charge $10-20 for the same.

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Published by: admin on October 26th, 2009 | Filed under General
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Buying Real Estate: Home Inspection

One of the most important steps in purchasing a home is to have a home inspection. Depending on the property you are looking to purchase the cost of a good inspection will be between $250-$750 and the investment is well worth it.

A good home inspection will cover the following areas:

# 1 Roofing / Chimneys and Roof Structure / Attic

# 2 Exterior

# 3 Garage

# 4 Kitchen Components and Appliances

# 5 Rooms

# 6 Bathrooms and Components

# 7 Structural Components

# 8 Plumbing System

# 9 Electrical System

# 10 Heating / Central Air Conditioning

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Many states require home inspectors to be licensed. Check to see if your state has such requirements.

There are also national organizations like the American Society of Home Inspectors which provide a list of certified inspectors.

The Department of Housing and Urban Development has a few resources that I have found helpful including this article I recommend you print before contacting a home inspector:

Ten Questions to Ask Your Home Inspector

Your real estate agent will likely have a person they recommend. Before you agree to use this person ask some of the questions from the above article and ask to see a sample report of what you can expect for your money.

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Published by: admin on May 25th, 2009 | Filed under Real Estate
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Finding the Information You Need – Divorce in New Jersey

Finding the information you need certainly is easier in the information age but with access and the ability for millions of people to distribute information comes the downside of dead ends and bad info.

When you are researching a legal issue the best place to start is your state website and the second is the legal services website for your city or state if one exists.

To give one example… a friend is looking at filing for divorce, his wife and he are working together to work out the arrangements for their minor daughter and to equitably distribute the marital estate. They need some help with forms and general information. Then it came time to file. They called and asked where to file? How do we find that information out?

I helped him out but if he did not have access, where could or should he have looked?

First the New Jersey Courts Online website has some great information. One of the place it directs people who need more information about filing for divorce is the New Jersey Legal Services website.

They have a publication which is currently being updated named Divorce in New Jersey: A Self-Help Guide, perfect. Though it is not available for purchase with the forms currently much of the document is available free online. It is a great guide for understanding the basics.

Specifically, if you are seeking to obtain a divorce in New Jersey the best resource is the court officer in your county – the court contact information is available below and more info may be available on your county website.

Should you still hire a lawyer? Probably. Divorce, especially when a minor child is involved is obviously a very important issue and you need to know your rights and your child’s rights are being protected.

Still, the best client is an educated client and reading up on the process and the forms will save you time, money and give you the satisfaction and peace of mind that the issues were handled correctly.

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Atlantic County
Superior Court, Chancery Division, Family Part
Atlantic County Civil Courthouse
Direct Filing
1201 Bacharach Blvd.
West Wing
Atlantic City, NJ 08401
(609) 345-6700

Bergen County
Superior Court, Chancery Division, Family Part
Justice Center, 119
10 Main Street
Hackensack, NJ 07601
(201) 527-2300

Burlington County
Superior Court, Chancery Division, Family Part
Burlington County Central Processing Office
Attention: Dissolution Intake
Courts Facility, 1st floor
49 Rancocas Rd.
Mount Holly, NJ 08060
(609) 518-2621

Camden County
Superior Court, Chancery Division, Family Part
Camden County Family Division
Hall of Justice, 2nd floor
101 S. 5th Street
Camden, NJ 08103-4001
(856) 379-2204

Cape May County
Walk-Ins:
Superior Court, Chancery Division, Family Part
9 N. Main Street
Cape May Court House, NJ 08210
(609) 463-6600
Mailing Address:
Superior Court, Chancery Division, Family Part
4 Moore Road
Cape May Court House, NJ 08201
(609) 463-6600

Cumberland County
Superior Court, Chancery Division, Family Part
Dissolution Direct Filing Unit
Cumberland County Courthouse
Broad and Fayette Streets
Without Fee:
P.O. Box 866
With Fee:
P.O. Box 816
Bridgeton, NJ 08302
(856) 451-8000

Essex County
Superior Court, Chancery Division, Family Part
Family Finance Unit
Wilentz Justice Complex
1st floor, Room 111
212 Washington Street
Newark, NJ 07102
(973) 693-6710

Gloucester County
Superior Court, Chancery Division, Family Part
Finance Unit
Family Court
Facility P.O. Box 881
Woodbury, NJ 08096
(856) 686-7464

Hudson County
Superior Court, Chancery Division, Family Part
Hudson Fee Office, Family
101 Administration Building,
595 Newark Avenue,
Jersey City, NJ 07306
(201) 795-6636

Hunterdon County
Superior Court, Chancery Division, Family Part
Family Case Management Office
Hunterdon Justice Center
65 Park Avenue
Flemington, NJ 08822
(908) 237-5919

Mercer County
Superior Court, Chancery Division, Family Part
Family Case Management Office
175 S. Broad Street, 2nd Floor
P.O. Box 8068
Trenton, NJ 08650-0068
(609) 571-4400

Middlesex County
Superior Court, Chancery Division, Family Part
Family Part Intake Reception Team
Family Courthouse
120 New Street
P.O. Box 2691
New Brunswick, NJ 08903-2691
(732) 981-3014

Monmouth County
Filing with Fee:
Superior Court, Chancery Division, Family Part
Courthouse
71 Monument Park
P.O. Box 1260
Freehold, NJ 07728
(732) 677-4050
Filing without Fee:
Superior Court, Chancery Division, Family Part
Courthouse 71
Monument Park
P.O. Box 1252
Freehold, NJ 07728
(732) 677-4050

Morris County
Superior Court, Chancery Division, Family Part
Morris County Family Division/Matrimonial
Courthouse
P.O. Box 910
Morristown, NJ 07963-0910
(973) 656-4362

Ocean County
Superior Court, Chancery Division, Family Part
Ocean County Central Intake
Justice Complex, Room 210
120 Hooper Avenue
P.O. Box 2191
Toms River, NJ 08753
(732) 929-2037

Passaic County
Passaic County Superior Court,
Chancery Division, Family Part
Matrimonial Unit
County Administration Building, 8th floor
401 Grand Street
Paterson, NJ 07505
(973) 247-8535 or 8477

Salem County
Superior Court, Chancery Division, Family Part
Salem County
Family Court Intake
92 Market Street
P.O. Box 223
Salem, NJ 08079
(856) 935-7510, Ext. 8264

Somerset County
Superior Court, Chancery Division, Family Part
Family Case Management Office
Courthouse, 2nd floor
P.O. Box 3000
Somerville, NJ 08876-1262
(908) 231-7600

Sussex County
Superior Court, Chancery Division, Family Part
Sussex County Family Division
Sussex County Judicial Center
43-47 High Street
Newton, NJ 07860
(973) 579-0630

Union County
Superior Court, Chancery Division, Family Part
Matrimonial Intake Unit
Albender Building, 1st Fl.
1143-1145 E. Jersey St.
Elizabeth, NJ 07201
(908) 659-5827

Warren County
Superior Court, Chancery Division, Family Part
Family Division Dissolution Unit
Courthouse
413 Second Street
P.O. Box 900
Belvidere, NJ 07823-1500
(908) 475-6163

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Published by: admin on May 9th, 2009 | Filed under Divorce and Family Law
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New Jersey Inheritance Tax

New Jersey Inheritance Tax Rates (Applicable to estates of decedents dying on or after January 1, 1985)

Husband/Wife: After January 1, 1985, transfers are totally exempt.

Class A: Beneficiaries: Father, mother, grandparents, natural or legally adopted child or issue of said child or decedent step-child and certain mutually acknowledged children.

No tax on transfers to any of this class if decedent died on or after July 1, 1988.

Class C: Brother or sister of a decedent, spouse of a child of a decedent: $25,000 exemption of transfers if decedent died on or after July 1, 1988. Rate starts at 11% on amounts over $25,000.

Class D: Any other transferee, distributee or beneficiary (other than those entirely exempt such as charities and government agencies listed in class E) – $499.00 exempt, rate starts at 15%.

If you are interested in transferring a gift to someone in Class C or Class D then certain planning should be done in the will or you should consider the option of giving a qualified gift before you pass away.

Example: Your neighbor’s son has mowed your grass the last four years because you have been physically unable to get out and do it. This year you contracted a lawn service but want to do something to honor the young man’s gift. You would like to leave them a gift in your will in excess of $500. You can give the gift in the will and include into the document that your estate will pay all inheritance taxes or you can give the gift today and let him use it toward that car he has his eye on.

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Published by: admin on April 30th, 2009 | Filed under Estate Planning
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