2020 Estate Planning & Probate Newsletter
By Kenneth Vercammen, Esq. Edison, NJ
1. Beware of cheap online forms. Always have proper Self- Proving Wills since witnesses often move or pass away. Often cheap online forms are rejected
2. Make sure your Will includes a formal “no bond required”
3. Include a funeral agent in your Will and Letter of Instruction to Family.
4. Problems ifYou Have No Will or a cheap online form not valid
5. Why periodic review and changes to Wills are recommended
6 2020 Federal Estate Tax Rates
7 Sign a new Power of Attorney- Do not use a form purchased online.
8. Have a new Living Will prepared to comply with the Federal Health Privacy Law (HIPAA)
9. Free Will Seminars and Speakers for Seniors and community groups
1. Beware of cheap online forms. Always have proper Self- Proving Wills since witnesses often move or pass away. Often cheap online forms are rejected
The County Surrogates will reject for filing a Last Will and Testament when the Will was not correctly and legally signed and witnessed by independent persons.
The prior New Jersey Probate law required one of the two witnesses to a Will to travel and appear in the Surrogate’s office and sign an affidavit to certify they were a witness. This often created problems when the witness was deceased, moved away, or simply could not be located. Some witnesses would require a $500 fee to simply sign a surrogate affidavit. A relative’s old Will was not self- proving, and the witness to the Will forced to pay a $500 fee to sign paperwork.
The New Jersey Legislature later passed a law to create a type of Will called a “Self-Proving Will.” In the improved “Self-Proving Will”, the person for whom the Will is made first must sign. Then the two witnesses sign. Then the attorney or notary must sign;
Then the person signs a second time on the self-proving affidavit, then the witnesses sign a second time, then the attorney signs with certain statutory language to indicate the Will is self-proving. Beware of online documents not prepared by an attorney. Never use a cheap form on line. No one tries to do their own electrical work on their home anymore or do their own dental work. Have a professional do it right.
When done properly, the executor does not have to locate any witnesses. This usually saves time and substantial money. If your Will is not “self-proving” or if you are unsure, schedule an appointment with an estate planning attorney. Some law offices ignore the revised law, and fail to prepare self proving Wills. Do not use a law office that follows old methods and does not do a self-proving Will. Ken Vercammen’s office prepares Self Proving Wills.
2. Make sure your Will includes a formal “No Bond required”clause so the executor/ personal representative does not have to spend thousands of dollars being bonded. Pull out your prior Will. Does it does not say No Bond required? If not, call an attorney to have a new Will prepared. If the Will does not say “No Bond required, usually the Executor will have to pay over $1,000 and go through the bonding process.
3. Include a funeral agent in your Willand Letter of Instruction to Family.
A law was revised that recommends persons appoint a “Funeral agent” to be the official person to handle a funeral. If your Will was done more than three years ago, you want to write to the Executors to formally appoint them as funeral agent.
If you don’t have a Will, contact an attorney to have a Will prepared with the specific designation of someone as funeral agent.
"I hereby nominate, constitute and my Executor to serve as my Funeral and Disposition Representative, pursuant to N.J.S.A. 45:27-22. … More information on www.njlaws.com.
4. Problems ifYou Have No Will or a cheap online form not valid
If you leave no Will or your Will is declared invalid because it was improperly prepared or is not admissible to probate:
1. The procedure to distribute assets becomes more complicated. It will require all of the children to select someone to be the Administrator, then all the children to sign a Renunciation Affidavit in front of a notary. If all the children do not sign the Renunciation Affidavit if front of notaries, then a Complaint and Order with have to be filed in the Superior Court. Cost over $3,000. The preparation of a Will for under $400 eliminates these costs.
2. Additional expenses will be incurred and extra work will be required to qualify an administrator-Surety Bond, additional costs often over $1,000 and extra surrogate fees and legal fees.
3. State law determines who gets assets, not you. People who don’t help you or don’t care about you can get your assets.
4. If you have no spouse or close relatives the State may take your property. Most people who rather have charities or friends get their money.
5. It often causes fights and stress within your family and sometimes lawsuits.
6. If there are minor children a Judge determines who gets custody of grand children.
When loved ones are grieving and dealing with death, they shouldn’t be overwhelmed with Financial concerns and estate problems if there is no Will or not prepared or signed properly.
Who don’t you want to receive your assets?
Who is not the best choice to raise your children, or safeguard your children's money for college? Do you want children, or grandchildren, to get money when they turn 18? Will they invest money wisely, or go to Seaside and play games?
Beware of online documents not prepared by a real attorney. Never use a form on line. It is foolish to do your own electrical work on a home anymore or change their own oil. Have a professional do it right.
5. Why periodic review and changes to Wills are recommended
Even if you have an existing Will, there are many events that occur which may necessitate changes in your Will. Some of these are:
-Death or incapacity of a beneficiary,
-Death, incapacity or change in residence of a named executor, trustee or guardian of infants
-Bankruptcy or pending divorce of a child or grandchild
- Substance abuse or spending problems of a beneficiary
-Significant changes in the value of your total assets or in any particular assets, which you own
-A change in your domicile
-Annual changes in tax law
- Changes in who you like and who care about you
A Will may be modified, added to, or entirely changed at any time before your death provided you are mentally and physically competent and desire to change your Will. You should consider revising your Will whenever there are changes in the size of your estate. For example, when your children are young, you may think it best to have a trust for them so they do not come into absolute ownership of property until they are mature. Beware; if you draw lines through items, erase or write over, or add notations to the original Will, it can be destroyed as a legal document. Either a new Will should be legally prepared or a codicil signed to legally change portions of the Will.
6. 2020 Federal Estate Tax Rates
For 2020, the basic exclusion amount will go up to a new total of $11.58 million. So for you millionaires out there, you will be taxed on estates over $11.58 million. New Jersey has temporarily stopped the NJ Estate Tax. However, it is unclear if the governor’s pledge to increase taxes on the rich will be approved.
7. Sign a new Power of Attorney- Do not use a form purchased online.
A Power of Attorney should always contain reference to the NJ statute requiring banks to honor the Power of Attorney. Section 2 of P.L. 1991, c. 95 (c. 46:2B-11). A NJ bank or brokerage company does not have honor a Power of Attorney without the NJ language. Also, if you or your representative move it is a good idea to have a new POA prepared since a bank may give your selected person a hard time if the address on their ID is different than the address on the POA.
A Power of Attorney is a writtendocument in which a competent adult individual (the "principal") appoints another competent adult individual (the "attorney-in-fact") to act on the principal's behalf. You usually select a spouse, child or family member. In general, an attorney-in-fact may perform any legal function or task, which the principal has a legal right to do for him/herself. You may wish to sign a Power of Attorney giving your spouse, children or partner the power to handle your affairs if you become ill or disabled. In the absence of a Power of Attorney or other legal arrangement to distribute property if you become disabled, your spouse, family or partner cannot pay your bills or handle your assets. The result can be lengthy and expensive delays. Have a current Power of Attorney prepared. Avoid having to spend $4,000 on a lengthy guardianship.
8. Have a new Living Will prepared to comply with the Federal Health Privacy Law (HIPAA)
The federal regulation known as the Health Insurance Portability and Accountability Act (HIPAA) was adopted regarding disclosure of individually identifiable health information. This necessitated the addition of a special release and consent authority to all healthcare providers before medical information will be released to agents and interested persons of the patients.
Any old Powers of Attorney, Living Wills, Revocable Living Trusts, and certainly all Medical Directives now require HIPAA amendments. After you sign the Living Will in your attorney’s office, provide a copy to your doctor and family.
Powers of Attorneys and Living Wills should be updated to reference this Federal reg.
A Living Will is your written expression of how you want to be treated in certain medical conditions. Depending on state law, this document may permit you to express whether or not you wish to be given life-sustaining treatments in the event you are terminally ill or injured, to decide in advance whether you wish to be provided food and water via intravenous devices ("tube feeding"), and to give other medical directions that impact the end of life. "Life-sustaining treatment" means the use of available medical machinery and techniques, such as heart-lung machines, ventilators, and other medical equipment and techniques that will sustain and possibly extend your life, but which will not by themselves cure your condition. In addition to terminal illness or injury situations, most states permit you to express your preferences as to treatment using life-sustaining equipment and/or tube feeding for medical conditions that leave you permanently unconscious and without detectable brain activity.
Example:
A. Fluids and Nutrition.
I request that artificially provided fluids and nutrition, such as by feeding tube or intravenous infusion (initial one, not both)
1. ______ shall be withheld or withdrawnas "Life Sustaining Treatment."
2. ______ shall be providedto the extent medically appropriate even if other "Life Sustaining Treatment" is withheld or withdrawn.
B. Directive as to Medical Treatment.
I request that "Life Sustaining Treatment" be withheld or withdrawnfrom me in each of the following circumstances: (Initial all that apply. Most people initial 1-4, all of them)
1. ______ If the "life sustaining treatment" is experimental and not a proven therapy, or is likely to be ineffective or futile in prolonging my life, or is likely to merely prolong an imminent dying process;
2. ______ If I am permanently unconscious (total and irreversible loss of consciousness and capacity for interaction with the environment);
3. ______ If I am in a terminal condition (terminal stage of an irreversibly fatal illness, disease, or condition); or
4. ______ If I have a serious irreversible illness or condition, and the likely risks and burdens associated with the medical intervention to be withheld or withdrawn outweigh the likely benefits to me from such intervention.
______ None of the above. I direct that all medically appropriate measures be provided to sustain my life, regardless of my physical or mental condition. I want to be kept alive for as long as possible.
___ None of the above. I direct that all medically appropriate measures be provided to sustain my life, regardless of my physical or mental condition. [This means you want to be kept alive with tubes]
If you or anyone you know needs an updated Will, Power of Attorney or Living Will, please have them fill out our confidential interview from and schedule a consult.Call the Law Office of Kenneth Vercammen at 732-572-0500 to schedule an in-office consultation.
Kenneth Vercammen & Associates
Attorney at Law
2053 Woodbridge Ave
Edison, NJ 08817
9. Free Will Seminars and Speakers for Seniors and community groups
The AARP Network Attorneys of the Edison/Metuchen/East Brunswick area had established a community Speakers Bureau to provide educational programs to AARP and senior clubs, Unions and Middlesex County companies. During the past year, volunteer attorneys of the Middlesex County Estate Planning Council have provided Will and Estate Planning Seminars to hundreds of seniors, library patrons, clubs, business owners and their employees, unions, and non-profit groups. These quality daytime educational programs will educate and even entertain. Libraries, senior centers, organizationsand groups are invited to schedule a free Will Seminar. Please callKenneth Vercammen Law Office at (732) 572-0500, email VercammenLaw@njlaws.com
How to Prepare Letters of InstructionTo Family and Executor Regarding Funeral Arrangements, and Post-Death Procedures [Form is at the end]
Compiled by Kenneth A. Vercammen, Esq. from various sources
We highly recommend all adults have a current Will, a Power of Attorney and a Living Will. In addition, individuals are encouraged to plan ahead and write messages to their family and executor detailing their specific desires regarding funeral and burial. Written instructions to your family and executor containing information and guidance will minimize uncertainty, confusion, and possible oversights following your death. The information you furnish should ease the settlement of your estate and provide for an orderly winding-up of your affairs. You need to share what you know with those who ( often suddenly and without warning) must step into your shoes and carry out your final needs. More info at http://www.njlaws.com/letters_of_instruction.html
What Should Your Letters of Instructions Cover ?
Letter to Your Family & Executor
Typically, this letter would be written to the person who is your executor. You may also want to address the letter to your children, particularly if they are the primary beneficiaries of your estate or they will be called upon to assist your spouse directly in the settlement of your estate and business affairs. The letter of instruction is prepared by you and is meant to provide assistance and guidance to your family regarding items not covered in your will. This letter will not change your Will. If you wish changes in your Will, speak to your attorney. Some possible points to cover in the family letter are :
1. Funeral and burial arrangements: Where, by whom, what kind, and at what cost? Many adults now go to their local funeral home and pre-select arrangements. Some even prepay.
2. Anatomical gifts: Identify the nature and location of any anatomical gift declarations you have made.
3. Memorials and contributions: Identify what organizations or institutions might be appropriate recipients of memorials or charitable donations made in your memory.
4. Preparation of obituary: Should your obituary be prepared in advance and be updated periodically? To which newspaper should it be sent?
5. Notifications of friends, relatives, business associates, and colleagues in charitable or civic groups. Identify those persons to be contracted upon your death, noting any particular requests or messages to be given, and listing their current addresses and phone numbers.
6. Location of your safe-deposit box and its key.
7. Location of your Will and estate planning documents: Include any trusts, buy sell agreements, or extraneous writings incorporated in your will.
8. Medical and hospital coverages and location of the policies.
9. Social Security and Veterans Administration benefits: Identify current or potential benefits.
10. Life insurance: Indicate where policies are located and what steps should be taken to collect policy proceeds.
11. Location and explanation of title documents and other records relating to your assets. Include deeds, stocks, bonds, bank accounts and deposits, retirement plans, and vehicle titles.
12. Identify obligations involving periodic payments, such as your home mortgage, car loans, and other debts, including amount and to whom payable.
13. Identify your attorney and professional advisers (including your accountant, broker, trust officer, and insurance agent) who you currently use or recommend.
14. Key employees and business friends to keep business operating until sale. The value of an ongoing business is much greater than a closed one!
15. Passwords for online bank accounts, and other finances. Where are they
16. Passwords for email accounts, plus online social media, such as Facebook.
You should review and update your letters of instruction periodically to be certain they are complete and current. In most cases, you should personally discuss the contents of the letters with the persons to whom they are addressed, especially so with your spouse and executor to amplify or clarify the instructions given and answer any questions. In all events, it is advisable to give the letters of instructions once written to the addressees so that they will be aware that the letters call for certain actions promptly after your death. A letter setting forth the above items will be especially helpful if your executor is someone who doesn't live with you and doesn't know the location of all your personal papers and assets. For those individuals with a business, a shareholder's agreement or buy-sell agreement is recommended.
Conclusion
While the preceding list contains possible topics to be covered in your letters to your family and executor, the list is by no means exhaustive. A number of these items may not be applicable in your situation, and probably there are many others that are applicable. The important thing is to spend some time now considering what you should tell those most closely associated with you to facilitate their handling of your affairs upon your death, and then write those matters down as soon as possible.
Each of us has our own style of letter writing, especially when we are writing our loved ones or close associates. In such circumstances a special and personal form of communication is needed. We are mindful that each such letter should be unique and that there is no "best way" to compose the letter. For estate planning, speak with an experienced attorney.
Kenneth A. Vercammenis a Middlesex County trial attorney who has published 125 articles in national and New Jersey publications on business and litigation topics. He has spoken on Wills and Elder law on numerous occasions to the Adult Community Schools in Metuchen, Sayreville, Old Bridge, South Brunswick and Edison/Clara Barton Seniors and Perth Amboy Seniors. He often lectures to trial lawyers of the American Bar Association, New Jersey State Bar Association and Middlesex County Bar Association.
"CONFIDENTIAL WILL QUESTIONNAIRE"
Please fill out completely and email, fax or mail back for Vercammen Law to draft your Will. Email, typing name is best. This form is extremely important. Your accuracy and completeness in responding will help me best represent you. All sections and information must be filled out prior to sitting down with the attorney.
Please be sure to check all appropriate boxes. If "NONE", please state "NONE". If "NOT APPLICABLE", please state "N/A"
PLEASE PRINT CLEARLY
1. Your Full Name: ____________________
2. IF MARRIED OR SEPARATED, complete (a) and (b) below. If married no need to fill out separate forms unless you want different Executors
Spouse's Full Name: ___________________________________
First Last
3. Your Street Address: ___________________
City _______________________ State ____ Zip Code _____
4. Telephone Numbers:
Cell: _______________________________ other # ________
5. E-mail address: ________________________
6. Referred By: _________________________
If referred by a person, is this a client or attorney? If you heard about the law office on the Internet, what search terms did you use? If Legal plan, write Claim number & ID. [Hyatt, UAW] ____________
7. Today's Date ____________________
We recommend a DurablePowerofAttorneyin the event of your physical
or mental disability to help you with financial affairs?
Yes ________ No ________
We recommend a Living Willtelling hospitals and doctors not to prolong your life by artificial means, i.e. Terri Schiavo; Karen Quinlan?
Yes ________ No ________
Confidential Will Q
How can we help you? What are your questions/other important information that need to be addressed?
____________________________________
[It is required by Court Rules that all pages be filled out in person's own handwriting prior to seeing the attorney]
8. Your Marital Status: [ ] Single [ ] Married [ ] Separated [ ] Divorced [ ] Widowed
9. Your Day/Month of birth: ___________________
10. Spouse Day/Month of birth: _________________
11. If you are the parent or legal guardian of a minor child or minor children, please check here. [ ]
2. ESTATE EXECUTOR
The person charged with administering/Probating your estate, paying taxes and/or other debts, preserving, managing, and distributing estate assets and property is called an Executor. This person should be one in whom you have trust and confidence. Your SPOUSE is usually named as primary Executor, followed by the child who lives closest to your home.
Please provide the following information about the person you wish to name to serve in this capacity.
1. PRIMARY Choice of Executor/Personal Representative in Power of Attorney:
Name: _________________________ _______________
First Last
Relationship: _______________ Address: ________________
2. SECOND Choice of Executor/Personal Representative in Power of Attorney:
This individual will serve in the event that the primary executor/personal representative is not alive at the time of your death, or is unable to serve.
Name: _________________________ _____________________
First Last
Relationship: _______________ Address: ______________
The two proposed Executors must be filled out prior to meeting the attorney. We do not recommend Joint Executors, which often cause conflicts and additional work for the Estate. It is best to select one primary person, then a secondary person.
Asset Information- Must Be Completed-If none, write “none”
House/Real Estate Address ______________________
Other Real Estate Address ______________________
Estimate Total Real Estate Value: _____________ mortgage balance ___
Bank Accounts, Stocks, CDs and Assets: ____________
Approximate Amount ___________________________
Direct Beneficiaries of Accounts -If none write "none"__________
Other Major Assets -If none, write "none"____________
Approximate Life Insurance: _________________ Beneficiary _____________
Is total more or less than $11,500,000 ? ____________
In the Will- Who do you want to get your assets:
Beneficiary (1) _______________________ Relationship _________
Beneficiary (2) _______________________ Relationship ________
Beneficiary (3) _______________________ Relationship _______
It is required that major assets and beneficiaries be filled out prior to seeing the attorney. A best guess. Also, list who receives assets if a beneficiary dies prior to you if that person’s share does not go to their children. No account numbers needed.
Any Specific Bequests of Money and Property:
_____________________________________________
[ ] A. MARRIED PERSONS WITH CHILD(REN) OR GRANDCHILD(REN).
Generally most married people provide that, upon their death, property will be distributed as follows:
1. Your estate (all property and assets not owned jointly with another person) will be distributed to your surviving spouse.
2. If your spouse predeceases you, then your estate will be divided in equal shares among all of your living children, If any child shall predecease you, then that child's share to their children (grandchildren).
Names of Children: ______________________________ Age: _____
____________________________________________ Age: _____
LIST THE NAMES AND AGES OF ALL CHILDREN EVEN IF THEY ARE OLDER THAN EIGHTEEN. IF NO CHILDREN, WRITE NONE.If no minor children, skip page 5.
III. GUARDIAN(S) OF MINOR CHILD(REN) or Trustees of Trust
[Skip this section if you have NO minor children and DO NOT want a trust. There are substantial additional fees for preparation of a Trust, minimum $2,500 for stand alone trusts]
The surviving parent of a minor child is ordinarily entitled to be the GUARDIAN of that child. In the case of simultaneous death of you and your spouse, or if you are a single parent, you should appoint a Guardian for your minor child. It is advisable, prior to the completion of this Questionnaire, to make sure that your proposed Guardian(s) is (are) willing to serve as Guardian(s). In addition, the Guardian will also hold the monies for the minor children UNLESS you direct us otherwise. In your Will you can have any adult serve as Trustee of monies for minor children.
Provide the following information about the person(s) you select to be Guardian(s)/Trustee(s). In the event my spouse predeceases me, I name as GUARDIAN(S)/ TRUSTEE(S):
1. PRIMARY Choice of GUARDIAN / TRUSTEE:
Full Name: _______________________________________
Relationship: ______________________________________
2. SECOND Choice of GUARDIAN / TRUSTEE:
Full Name: _______________________________________
Relationship: _____________________________________
[ ] B. MARRIED PERSONS WITH NO CHILD(REN) OR GRANDCHILD(REN).
Generally most married people with no child(ren) or grandchild(ren) provide that upon their death their property will be distributed as follows:
1. Your estate (all property and assets not owned jointly with another person) will be distributed to your surviving spouse, but
2. If your spouse predeceases you, then your estate will be distributed to your living parent, or equally to your living parents.
3. But should both of your parents predecease you, then your estate will distributed equally to your brothers and sisters or equally to the children of a predeceased brother or sister.
Please check B above only if you wish your property distributed precisely and exactly as indicated in section B, 1 through 3, above.
Additional information on Wills, Probate and Elder Law available at www.njlaws.com. This interview form online at http://www.njlaws.com/will_questionnaire.html
[ ] C. DIVORCED OR WIDOWED PERSONS WITH CHILD(REN) OR GRANDCHILD(REN). Generally, most divorced or widowed persons with child(ren) or grandchild(ren) provide that upon their death property will be distributed as follows: 1. Your estate (all property and assets not owned jointly with another person) will be distributed in equal shares to all of your living child(ren).
2. But if one or more of your children predeceases you, that deceased child's share will be distributed to his or her child(ren), your grandchild(ren) in equal shares
[ ] D. ALTERNATE PLAN OF DISTRIBUTION - You may list specific gifts to individuals and/or divide your estate among several individuals by listing percentages to each, making sure that the percentages total 100%. You may add additional sheets if necessary or use the back of this form. There are additional Will preparation fees if there are gifts, called specific bequests.
Are there any beneficiaries with special needs, or receiving SSI or SDD or there are reasons why they should not receive money outright? Please answer in detail ___________________________
Are you or any of your Beneficiaries not United States citizens? _______
If not US citizen, extra taxes may apply.
Do you have any religious wishes on burial? ___, Are you a USA Veteran or Elks member?_
PLEASE WRITE DOWN ANY QUESTIONS YOU HAVE HERE or anything else important that we should be aware. Use back of this page for additional important information or type a list:
____________________________________________
If your assets exceed $11,500,000 and you desire estate planning to avoid or reduce your estate tax or require a Trust to protect a spouse or children, please advise Mr. Vercammen. A Standard Will is not designed to address estate tax issues. We do not do Medicaid Nursing Home Planning. The law office building has four steps in the front so please advise us if you need assistance ahead of time.
WILLS:
T 1- Parents with minor children and trust for children 22,25,30 ___________
T 2- Parents no spouse ____________
T 3- Unmarried ____________
T 4- Parents without trust ____________
T 5- Spouse Trust Will $ for spouse to go in Trust ? [2ndmarriage
or protect assets from Medicaid] _____
PAYMENT WILL BE MADE BY: (Please circle one)
Check, Credit Card (Visa, Mastercard, American Express) or Cash
Checks are payable to Vercammen PC
Payment is required for Will, Power of Attorney and other document preparation at the first consult and prior to any documents being drafted. Minimumfee for Last Will and Testament preparation is $300 each. We charge a $150.00 consultation fee, which is credited to the preparation of the Will or other document. This $150.00 fee is non-refundable even if the documents are not prepared. If there are any changes to a draft form Will, Power of Attorney, or other document, there will be a minimum charge of $75.00 per revision. The Will needs to be signed within 21 days of initial consult or an additional fee of $100.00 will be charged. Due to complexity and need to re-title assets, Fees for Stand-a
Alone Trusts are minimum $3,000.
This form was filled out by: sign name _________________________
Photos online
Judy Perry Martinez ABA President with Joseph Kubes & Ken Vercammen ABA Estate Planning Committee Chair and Kelli Moore, presenters at ABA Mid Year meeting https://njlawsnews.blogspot.com/2019/01/judy-perry-martinez-aba-president-elect.html
PhotoRecent NJ Municipal Court Cases Webinar John E. Kawczynski, Esq. Municipal Court Prosecutor Metuchen & Piscataway; Francis M. Womack, III, Esq.Prosecutor Edison, Piscataway, Sayreville, South Amboy [North Brunswick Mayor] David R. Spevack, Esq. Prosecutor Edison, Woodbridge, Carteret, Ken Vercammen
https://njlawsnews.blogspot.com/2020/01/photo-recent-nj-municipal-court-cases.html
Nuts & Bolts of Elder Law & Estate Administration Annual Seminar for Attorneys and professionals involved in Estate Planning
Speakers Kenneth Vercammen, Esq. Pamela A. Quattrone, Martin A. Spigner, Esq. Tax AttorneyCranbury, NJ
Also speaking not in photo Honorable Katie A. Gummer Presiding Judge General Equity Monmouth County, NJ p4
https://njlawsnews.blogspot.com/2019/05/photo-nuts-bolts-of-elder-law-estate.html
350-page book written by Vercammen & Spigner is available from New Jersey Institute for Continuing Legal Education
The non-profit continuing education service of
The New Jersey State Bar Association New Brunswick, NJ CustomerService@njicle.com
