Resources

The probate process in New Jersey is relatively easy, inexpensive, and streamlined compared with other states such as New York or California. Under New Jersey law, probate requires that the named executor bring a death certificate and the original Last Will and Testament of the decedent to the surrogate’s office […]

Standing to Challenge a Will A person has “standing” to challenge a will if the person is named as a beneficiary in the Will or, although not named as a beneficiary, would inherit if the Will was held to be invalid. In other words, to have standing, you must be […]

In 2014 the IRS issued Revenue Procedure 2014-11 telling organizations how they can apply for reinstatement of tax-exempt status if their exemption was automatically revoked for failure to file required annual returns or notices for three consecutive years.    The published guidance provides three different procedures for organizations to apply for […]

U.S. citizens and resident aliens are required to report worldwide income from all sources including foreign accounts and pay taxes on that income. Failure to report the existence of those foreign accounts on Schedule B of their tax returns or pay taxes on the income from those accounts may lead […]