Category Archives: Estate Litigation

The usual testamentary intent for a couple is for the deceased spouse’s estate to pass to the surviving spouse.   The IRS allows the estate of the first spouse to die to pass to the surviving spouse estate tax deferred.  Taxes only become due and payable on the surviving spouse’s estate …

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Any last will and testament is potentially subject to judicial challenge.  If a will is prepared in accordance with the formalities required by state law, the surrogate is empowered to accept its presentation.  New Jersey requires wills to be written and signed by the testator (maker of the will) in …

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