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Martin L Bearg

Martin Bearg’s Legal Guides

8 total

  • NEW JERSEY ADOPTS POLST

    This is an article that appeared in the Washington Post and should be read by every person over the age of eighteen who is comptent and has has no Will or other estate planning documents: I take no credit of authorship. Michelle SingletaryColumnist The terrible cost of no...

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  • Estate of Beatrice Kelly - How to avoid inclusion of gifts in the transferor's estate

    Estate of Kelly(Roadmap for avoiding inclusion of gifts in parents estate)Background Beatrice Kelly (Decedent) survived her husband who had passed away in 1990 owning two quarries, various real estate properties, promissory notes and stocks. After her husbands death, the Mrs. Kel...

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  • INCLUSION AND EXCLUSION OF NOTES IN TAXABLE ESTATE

    ESTATE OF DWEIGHT T. FUJISHIMA Dwight T. Fujishima passed away intestate (without a will) in January of 2005. There were two keyquestions presented to the Tax Court following an audit of Mr. Fujishimas Federal Form 706:(a)whether the taxable Estate should be increased to incl...

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  • THE NEED TO DO A NEW WILL PENDING A DIVORCE

    When parties separate and are contemplating a divorce or have filed a complaint seeking a divorce, they are living in a no-mans land (traditionally the area between two fighting armies). If one of the individuals dies prior to the filing of the complaint for divorce, or after t...

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  • IRS CONTINUES TO ISSUE JOHN DOE SUMMONSES

    IRS continues its mission to collect taxes owed.

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  • Six Year End Tax Planning Ideas

    Here are six tax-saving tips for you to consider before the calendar turns to 2012: 1.Make Charitable Contributions If you itemize deductions, your donations must be made to qualified charities no later than Dec. 31 to be deductible for 2011. You must have a canceled check, a b...

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  • Some Estate/Gift Planning Opportunities that may expire December 31, 2012

    In December of 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"), which included a very significant change affecting estate planning: an increase to $5 million in the lifetime gift tax exemption ($10 million ...

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  • Titling Assets and Beneficiary Designations

    Many types of investments permit the owner to designate and specific individual or class of individuals (my children) to inherit the asset upon the death of the owner. It doing estate planning, it is very important to be aware of such designations, and in the absence of any such ...

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