Samantha Heaton, J.D., LL.M.

Shareholder

Samantha Heaton is a shareholder with Kulzer & DiPadova, P.A. She is admitted to the Bars of the State of New Jersey, The Commonwealth of Pennsylvania, and the State of Florida. Mrs. Heaton earned her J.D., summa cum laude, from Rutgers Law School, where she also received a Certificate in Corporate and Business Law and served as an Articles Editor for the Rutgers University Law Review. Mrs. Heaton earned her bachelor’s degree from Rutgers University and earned her Masters (LL.M.) in Taxation from New York University School of Law.

Since obtaining her law degree in 2016, Mrs. Heaton has specialized in the areas of estate planning, estate and gift tax taxation, and estate administration in New Jersey, Pennsylvania, and Florida. Mrs. Heaton is the Secretary of the Board of Consultors of the New Jersey State Bar Association Real Property, Trust and Estate Law Section, and she is a graduate of Class IV of the Mid-Atlantic Fellows Institute of the American College of Trust and Estate Counsel. She has been published in the newsletter of the Philadelphia Estate Planning Council for her article, Decanting as an Estate Planning Tool under Pennsylvania Law (Fall 2021, Vol. XXXI, No.1), and also frequently presents on, and provides education about, various estate planning and taxation topics for attorneys, accountants, students and the general public.

Mrs. Heaton is a member of the American Bar Association, New Jersey State Bar Association, the Camden County Bar Association, and the Pennsylvania Bar Association.

Admissions

New Jersey, 2016
Pennsylvania, 2016
Florida, 2018

Education

New York University School of Law, LL.M, Master of Law in Taxation, 2019
Rutgers University School of Law J.D., summa cum laude, 2016; Certificate – Corporate & Business Law
Rutgers University, B.A., summa cum laude, 2011

Publications

Heaton. S. (2021). Decanting as an Estate Planning Tool under Pennsylvania Law. Philadelphia Estate Planning Council, 31(1).