Jill is experienced in drafting sophisticated estate planning instruments and counseling individuals and families regarding estate, gift, and generation-skipping transfer tax issues, and is currently the New Jersey State Chair of the American College of Trusts and Estates Counsel (ACTEC). She advises clients on the development of both simple and complex estate plans, philanthropic planning, and business succession matters. Clients depend on Jill to create estate planning instruments including wills, revocable living trusts, insurance trusts, dynasty trusts, spousal lifetime access trusts, charitable trusts, grantor retained annuity trusts, qualified personal residence trusts, shareholder agreements, limited liability company operating agreements, durable powers of attorney, and advance directives for health care. She also provides advice in the family creation area, including adoption of infants and children by individuals, couples, and multiple parents, confirmatory adoption to secure parentage rights, counsel in connection with assisted reproductive technology (ART) for intended parents and gestational carriers throughout the surrogacy process, and advice on related income and transfer tax issues.
Additionally, Jill handles all aspects of trust and estate administration, as well as fiduciary litigation. She prepares federal and state estate and inheritance tax returns and federal gift tax returns. Jill drafts disclaimers and agreements regarding post-mortem planning, informal distribution agreements, judicial fiduciary accountings, and handles court proceedings to effect final distribution of estates and trusts. She counsels individuals and financial institutions regarding their fiduciary duties as personal representatives and trustees, including advising on legal and tax issues, as well as issues in connection with administering trusts. Jill also assists individuals, families, and fiduciaries with all aspects of fiduciary litigation.
Jill also advises tax-exempt organizations regarding federal tax exemption issues, state charitable registration filings, and governance issues. She regularly drafts nonprofit corporation documents and prepares federal applications for tax-exempt status, state charitable registration filings, and state property tax and sales tax exemption applications. Jill has extensive experience advising individuals, family and corporate foundations, and tax-exempt organizations on nonprofit corporate governance, private foundation excise taxes, domestic and international grant-making, executive compensation, excess benefit rules and intermediate sanctions, unrelated business income, scholarship programs, and fundraising issues.
