Major Rule Update for Sellers of Commercial Real Estate
Plaintiff, One Main St. Edgewater, LLC (“Plaintiff”) contested the property tax classification for two of its properties located in Edgewater, New Jersey. Each property consisted of a six-story structure comprised of retail space on the ground level and residential rental apartment on the floors above. Both properties were classified…
Kulzer & DiPadova Welcomes Summer Law Clerk, Justin W. Berge
Justin Berge is joining Kulzer & DiPadova this summer as a Law Clerk. Justin is currently pursuing his Juris Doctor (J.D.) at Villanova Law School, where he is a member of the Villanova Corporate Negotiation Team and a Managing Editor for the Villanova Environmental Law Journal. He earned his bachelor’s…
Glenn Henkel named the 2026 Camden County Harvey M. Mitnick Professional Lawyer of the Year
Glenn Henkel, an attorney and shareholder at Kulzer & DiPadova, has been given the honor of being named 2026 Camden County Harvey M. Mitnick Professional Lawyer of the Year by the Camden County Bar Association. This honor is given to a lawyer or judge who has shown key criteria: Commitment…
Common Scams Against Retirees and the Tax Consequences
Scams targeting retirees are surging. Americans over 60 years of age reported $7.7 billion in losses in 2025.[1] As scammers grow increasingly sophisticated, awareness and prevention have become essential tools in protecting older adults’ financial security, independence, and well-being. The scams are targeting older adults who are no longer in…
K&D Shareholder, Samantha Heaton returns to her alma mater, Rutgers Law School
In a full circle moment, Shareholder Samantha Heaton returned to her alma mater, Rutgers Law School as a guest lecturer for the Estates & Trusts class. Samantha shared her expertise in estate planning, estate and gift tax, and estate administration across New Jersey, Pennsylvania, and Florida with the next generation…
Estate of Monihan v. Director, Division of Taxation (NJ Tax Court, 2026)
Background On January 14, 2026, the New Jersey Tax Court issued its first published decision of the year in the case of Estate of Michael R. Monihan and Holly P. Monihan v. Director, Division of Taxation. The court granted the Division of Taxation’s Cross-Motion for Summary Judgment, ruling against the…
New Jersey Supreme Court Adopts Test for Determining When a Non-Client Can Sue an Attorney for Legal Malpractice
The New Jersey Supreme Court issued a significant ruling involving a malpractice lawsuit brought by a disgruntled family member claiming that she should have been included in her uncle’s Last Will and Testament. The Court held that a drafting attorney owes no duty of care to a non-client, unless there…
Fifth Circuit Reverses Tax Court on Treatment of Limited Partners for Self-Employment
On January 16th, the Fifth Circuit Court of Appeals issued a decision in Sirius Solutions LLP v. CIR. Sirius is a Delaware limited partnership. Its general partner is Sirius Solutions, G.P., LLC, which owned slightly less than a one percent interest in Sirius. The limited partners of Sirius were actively…
Achieving a Better Life Experience Accounts (ABLE)
Achieving a Better Life Experience (“ABLE”) accounts are tax-advantaged savings accounts for individuals with disabilities. These accounts were first created nationally in 2014, and New Jersey ABLE accounts became available in 2017. Home | NJ ABLE. ABLE accounts allow eligible disabled individuals to save and invest money without jeopardizing their…