- Divorce
- GuardianshipAt the Guardianship hearing, the Court will determine the capacity of the alleged incapacitated individual. In the event the Court finds that the individual is incapacitated, the Court will determine whether or not the filing party is an appropriate person to be the Guardian. Once appointed, the Guardian of the Person and Property of the incapacitated will then be responsible for making personal, medical, and financial decisions as prescribed in the Court decision. The decision-making authority may be limited and must be made for and in the best interests of the incapacitated individual.
- Spousal SupportMany of the changes noted above will only be in effect until December 31, 2025. Nonetheless, these changes can have a large impact on a person’s income tax liabilities over the coming years. The attorneys at Kulzer & DiPadova, P.A. regularly review numerous tax strategies to determine which strategy will best fit the client’s needs, taking into consideration all relevant factors and legal implications. We examine the viability of these strategies, consider how well they are accepted by the tax authorities and measure their realizable benefits. Armed with this information, we offer our best guidance to clients and their accounting and financial planning professionals.
- Criminal DefenseCriminal tax is a unique type of criminal law. At Kulzer & DiPadova we specialize in handling criminal tax cases. Criminal tax cases can arise from a civil tax audit during which the IRS Auditor becomes concerned that false tax returns have been filed. In such situations the case will be referred to an IRS Special Agent to conduct a criminal investigation. Special Agents of the IRS work only with the Criminal Investigation Division (CI) and only get involved in criminal tax matters. Our attorneys are experienced in handling sensitive civil audits as well as cases that are referred to a Special Agent. Once a case if referred to a Special Agent it is extremely important to have quality and experienced legal representation. The best opportunity to have a case declined for criminal prosecution is at the Special Agent level. If the case goes beyond the Special Agent to the United States Attorney’s Office, 90% of such cases result in either a guilty plea or a conviction after trial.
- Wrongful Death
- EmbezzlementTrustees, executors, and agents under powers of attorney are bound by fiduciary duties to act in the best interests of the trust, the estate and/or the principal. Where the fiduciary fails to fulfill their duties, such as by imprudent investment, mismanagement, embezzlement, waste, etc., they can be held personally liable for any losses and/or removed from their office.
- ForgeryAnyone with inheritance rights, including beneficiaries named in an instrument, as well as a decedent’s next-of-kin, may file a claim contesting the decedent’s will or the appointment of an estate representative. This process often begins with the filing of a caveat. Common reasons for pursuing a Will Contest include: Incapacity, Undue Influence, Forgery, and Fraud. The attorneys of Kulzer & DiPadova have extensive experience both challenging and defending wills and trust instruments.
- Corporate LawKristin L. Schmid is a shareholder in the firm. Ms. Schmid earned her J.D. from Villanova University School of Law specializing in Corporate Law, and has earned her bachelor’s degree at the University of Pennsylvania where she majored in Political Science and Economics.
- Mergers and AcquisitionsPrior to joining the firm, Ms. Schmid was a Senior Tax Associate at PricewaterhouseCoopers LLP where she specialized in mergers and acquisitions and international tax. While at PwC, Ms. Schmid handled the federal tax implications of complex merger and acquisition transactions involving Fortune 500 corporations. Her experience includes spin-offs, carve outs, liquidations, taxable transactions, and non-recognition transactions.
- Business DisputesHe frequently lectures to business and professional groups in the areas of federal and state taxation and has taught accounting, taxation and business law in undergraduate and graduate programs at Rutgers University. Mr. Kulzer has published various articles for The New Jersey Law Journal.
- Business TransactionsWe assist clients, their accountants and advisors in dealing with federal and state tax audits or proposed adjustments to tax liabilities to make sure the client does not pay more than the current amount of tax. A client’s business organization, business transactions and business contracts together create the overall financial picture of their company. We review proposed transactions, address how they will affect a client’s tax liabilities and recommend the most beneficial structure or timing of a proposed business transaction.
- Limited Liability CompaniesCorporations, limited liability companies, partnerships, trusts, and individuals which have various levels of connections or contacts with any state could subject that taxpayer to taxation by the state. Sometimes, this may be a considerable burden to the taxpayer because of the additional record keeping and filing requirements. In other instances, this can be a planning opportunity. The rules governing a taxpayer’s nexus with a taxing jurisdiction vary from state-to-state. Further, there are federal rules limiting the tax reach of states. In collaboration with a client’s tax return preparers we can assess subjectivity.
- Employment ContractThese types of employees generally execute written employment agreements which among other things defines their duties, responsibilities, benefits, compensation, deferred compensation (if applicable), specific grounds for termination and post-employment restrictions, if any. At Kulzer & DiPadova, we have extensive experience in preparing and/or reviewing employment agreements both for the employee as well as the employer.
- Real Estate LitigationMr. Feldhake’s particular areas of concentration include trust and estate litigation, trust and estate administration, guardianship litigation, estate planning, real estate law, and tax law with published appellate discussions in New Jersey and Pennsylvania.
- Personal InjuryWhen an individual becomes incapacitated and can no longer manage his or her affairs or take care of himself or herself, family members or other concerned individuals may ask the Court to protect the incapacitated individual by appointing a Conservator or Guardian. A similar proceeding for developmentally disabled or mentally ill individuals allows parents or family members to ask the Court for the appointment of a Guardian of the disabled person. In cases in which a minor is to receive a gift, inheritance, personal injury award, etc., it may be necessary that his or her parents (or other responsible adult) be appointed by the Court as Guardian of the minor’s estate. In situations where a minor’s parents die or their parental rights are terminated, the Court may appoint a Guardian of the minor.
- Estate PlanningKulzer & DiPadova, P.A. has been serving the South Jersey and Greater Philadelphia communities as a boutique tax, business, and estate planning law firm for over 40 years.
- WillsA “Last Will and Testament” is a legal document which expresses a Decedent’s last wishes. It is crucial to include terms for disposition of assets that would include not only tangible effects but also monetary assets and real estate. Secondly, a Last Will and Testament appoints certain individuals to act on behalf of the Decedent after death. These “fiduciaries” (i.e., people who act in great trust to the Decedent) include the “Personal Representative” or “Executor,” a Trustee of any trusts established and a guardian for any minor children (assuming the other parent is unable to serve).
- TrustsIn 2016, New Jersey adopted a version of the Uniform Trust Code, a law that governs and regulates trust administration. This law protects beneficiaries by imposing duties and obligations on Trustees. Our attorneys are well versed in the intricacies of these rules.
- Power of AttorneyFrequently, aged individuals become incapacitated and unable to tend to their daily living needs and are without a valid Power of Attorney. In such cases, a Complaint may be filed for Guardianship over the Person and/or Property. The Complaint will need to include two Doctors’ Affidavits which state that the individual is not competent to make his or her own decisions regarding his or her personal, medical, and/or financial affairs and a Certification of their assets. Once the Complaint is filed, the Court will appoint an attorney to represent the individual that is alleged to be incapacitated.
- Probate
- Bankruptcy
- Tax LawBusiness and individual taxpayers in New Jersey bear the nation’s highest real property tax burden. We offer representation before municipal and county taxing authorities with respect to real property tax issues, including valuation, special use, and exemptions.