IRS Announces Late Portability Election Relief for Eligible Estates

IRS Announces Automatic Late Portability Election Relief for Eligible Estates

On June 9, 2017 the Internal Revenue Service (the “IRS”) published Revenue Procedure 2017-34 (“Rev. Proc. 2017-34”) to announce a new simplified procedure for particular estates to obtain an extension of time to file a federal estate tax return and make a “late” portability election. First introduced into federal law […] Read more »

Kulzer & DiPadova Attorneys Named 2017 SuperLawyers

    Congratulations to the six attorneys at Kulzer & DiPadova, P.A. who were recognized by New Jersey Super Lawyers* Magazine for 2017.   The following attorneys were recognized as New Jersey SuperLawyers for 2017 in these primary practice areas:   Arthur A. DiPadova – Estate Planning & Probate Glenn A. Henkel – Estate Planning & […] Read more »

Kulzer & DiPadova Attorneys Named 2016 SuperLawyers

  Congratulations to the six attorneys at Kulzer & DiPadova, P.A. who were recognized by New Jersey Super Lawyers* Magazine for 2016. The following attorneys were recognized as New Jersey SuperLawyers for 2016 in these primary practice areas:   Arthur A. DiPadova – Estate Planning & Probate Glenn A. Henkel – Estate Planning & Probate James […] Read more »

New Partnership Level Audit Rules

On November 2, 2015, the President signed into law the Bipartisan Budget Act of 2015 (the “Act”).  The Act had numerous provisions, none of which relate to tax except almost the very last provision which now provides new rules for auditing partnerships.  Under the Act, absent elections discussed below, all […] Read more »

Kulzer & DiPadova 2015 Super Lawyers

  Five attorneys at Kulzer & DiPadova were recognized by New Jersey SuperLawyers Magazine for 2015.   Kulzer & DiPadova attorneys recognized as New Jersey Super Lawyers for 2015: Arthur A. DiPadova and Glenn A. Henkel were named in the area of Estate Planning & Probate James B. Evans, Jr.  in the area […] Read more »