Creditor Claims in the Administration of Estates & Implementation of GST transfers and 9100 Relief

GST tax compliance and creditor claims can have a significant impact on what beneficiaries ultimately receive from an estate or trust. Tim Ferges and Laura Kelly present at NJICLE’s 2026 Estate Planning and Administration Summer Institute in New Brunswick, New Jersey, during day two of a two-day program. Tim Ferges focuses on “Creditor Claims in the Administration of Estates” where he discusses how creditor claims are handled during estate administration, focusing on the priority, validity, and timing of claims against a decedent’s estate. He highlights the importance of proper notice, compliance with statutory procedures, and careful review of claims to protect estate assets and ensure orderly distribution to beneficiaries. Laura Kelly focuses on “Implementation of GST Transfers and 9100 Relief” where she discusses the implementation of generation-skipping transfer (GST) tax planning strategies and the use of Section 9100 relief to correct certain late or defective GST allocation elections. She emphasizes how timely planning and procedural remedies can help preserve GST exemption and avoid unintended transfer tax consequences.