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Kozyra & Hartz, LLC 2016 Annual Wine Down & Holiday Food Drive

November 21, 2016

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 2016 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 future efforts. Thank you(...)

New Jersey Estate Tax Update

November 1, 2016

MICHAEL J. RANKIN reports that Governor Christie recently signed into law a Transportation Trust Fund bill which made material changes to the New Jersey Estate Tax. Commencing on January 1, 2017, the New Jersey estate tax exemption will increase from $675,000 to $2,000,000. Beginning on January 1, 2018, the New Jersey estate tax will be eliminated in its entirety. The New Jersey inheritance tax is unaffected by the new law. However, the changes to the New Jersey estate tax should reduce the death tax burden for many New Jersey families. Please contact Michael J. Rankin if you have any questions or need any assistance in connection to this subject.

Barry A. Kozyra Appointed To Panel Of Mediators By The District Court Of New Jersey For Three Year Term

October 24, 2016

BARRY A. KOZYRA has been named to the Certified Mediator List by the District Court of New Jersey for a term of three years. A description of the Mediation Program and the services it provides may be found at The role of the Mediator is to assist the parties in reaching a resolution of their dispute. One of the key advantages of mediation is that, if successful, it enables parties to avoid the time and expense of discovery and trial. Mr. Kozyra also serves as a Civil, General Equity and Probate Mediator in the New Jersey State Mediation Program, as well as a Private Mediator.

Trust And Estates – Bequests To Charitable Foundations

September 2, 2016

Michael J. Rankin reports a recent case where the Court declined to permit a decedent's testamentary bequest to a charitable foundation because the foundation was not formed prior to the decedent's death. The decedent's Will, dated December 16, 2008, included a charitable bequest to a foundation in his family's name. However, the attorney who drafted the Will advised the decedent at the time of preparing the Will that the decedent had to form the foundation in order for the gift in his Will to pass to it. Decedent was further informed that if the foundation remained unformed at the time of his death, the charitable bequest would lapse and go to the Estate's residuary beneficiaries. The decedent passed on March 10, 2013, and the charitable foundation did not exist at that time. (...)

Kozyra & Hartz, LLC’s First Annual Company Picnic

August 27, 2016

On August 27, 2016, Kozyra & Hartz, LLC held its first annual company picnic at The Clipper Pavilion at the Essex County South Mountain Recreation Complex in West Orange, New Jersey. The weather was a beautiful 88 degrees, and the view of the lake was gorgeous. The children enjoyed the afternoon playing at the Essex County Regatta Playground, and even encouraged the attorneys and staff to join them in a game of Wiffle Ball along the Waterfront. Everyone worked up an appetite for the amazing barbecue food which was served. A great time was had by all. Looking forward to the next picnic!!!!!