Maureen P Dougherty

Planning to minimize federal and New Jersey gift, estate and generation skipping taxes. Wills, trusts established under wills and during lifetime, including marital (QTIP) trusts, grantor trusts, grats, gruts, charitable lead and remainder trusts, private foundations, insurance, minors and special needs trusts, personal residence trusts. Estate and trust administration, preparation of gift, estate and generation skipping tax returns. Representation of executors and trustees.

Tax controversies with the IRS and NJ Division of Taxation. Audits, protests, voluntary disclosures, offers in compromise, settlement agreements, litigation in US and NJ Tax Courts. Estate, gift and generation skipping taxes; income, sales & use, real property taxes.

Tax planning for small businesses; partnership agreements, limited liability company operating agreements, corporation/sharholder agreements. Formation, choice of entity advice. Multi-State tax issues - business and gross receipts taxes, sales & use taxes, nexus, subjectivity. Consultant to accountants on tax issues involving section 1031 exchanges, tax years, mergers and spinoffs.