January 20, 2016
Michael J. Rankin reports for 2016 the estate and gift tax exemption is $5.45 million per individual which is an increase from $5.43 million in 2015. An individual can leave $5.45 million to his/her heirs and pay no federal estate or gift tax and a married couple with proper planning could potentially shield up to $10.9 million from federal estate and gift tax.
The annual gift exclusion amount remains at $14,000.00 and the New Jersey's estate tax exclusion remains unchanged at $675,000.00.
Please contact Michael J. Rankin if you have any questions or need any assistance in connection to this subject.
January 19, 2016
Michael J. Rankin reports a recent case dealing with representations made by a contractor being actionable under New Jersey's Consumer Fraud Act. A Condominium Association filed a complaint against a contractor installing tennis courts under the Consumer Fraud Act. The contractor obtained a request for proposal to install an outdoor tennis court for the Association. Before submitting the proposal, the contractor was aware that the tennis court would be installed over concrete. The contractor told the Association that it was qualified by experience to install the tennis court over concrete (an "open-cell" court). The contractor installed a "closed-cell" tennis court. The contractor admitted at trial that he was not certified as an installer of the court as he represented and(...)
December 10, 2015
Judith A. Hartz, Esq. moderated a seminar on handling high profile cases of the rich and famous, including violent crimes, divorce and related matters and civil cases and the onslaught of media inquiries and attention moments after receiving a retainer and the lessons learned from them.
November 25, 2015
Dear Friends and Colleagues:
On behalf of Kozyra & Hartz, LLC and the Nutley Family Service Bureau, we want to thank you and all of the other attendees and guests for your participation in Kozyra & Hartz, LLC's 2015 Annual Wine Down & Holiday Food Drive.
As always, it was a pleasure to see old friends and meet new ones and to introduce you to each other in a relaxed and festive atmosphere where we can talk to each other, but it is especially rewarding when we can share our good fortune with others. You helped us raise needed cash donations and deliver a carload of food for the needy, which will be available for the upcoming holidays and in the weeks after for those in need.
The Law Firm has been hosting this event for several years now, and we hope you will join us in(...)
October 6, 2015
On Tuesday, October 6, 2015, Judith A. Hartz, Esq. appeared as a speaker at the Essex County Veterans Courthouse, Newark, New Jersey to lecture on "Child Support: From Start to Emancipation." Ms. Hartz discussed various aspects of child support, including extreme parental income situations, modification of a child support award, paying for college and extra-curricular activities and the termination of child support in a divorce proceeding.
