2053 Woodbridge Avenue - Edison, NJ 08817

Tuesday, August 01, 2023

E650 VercammenLaw News

E650 VercammenLaw News

1. NJ Inheritance Tax 

2 Recent cases ATS traffic court warrant does not provide police with the authority to make a residential entry into the home of a person

3. Police not required to advise to consult immigration counsel as part of Miranda

4 Thirsty Thursday at Edison Elks #2487

5. Videos of Seminars on YouTube

 1. NJ Inheritance Tax 

    The NJ Transfer Inheritance Tax recognizes five beneficiary classes, as follows:

Class “A” - Father, mother, grandparents, spouse, child or children of the decedent, adopted child or children of the decedent, issue of any child or legally adopted child of the decedent and step-child of the decedent.

Class “B” - Eliminated

Class ”C” - Brother or sister of the decedent, including half-brother and half-sister, wife or widow of a son of the decedent, or husband or widower of a daughter of the decedent.  -taxed at 11%–16%, with the first $25,000 exempt. 

First $ 25,000

Next 1,075,000  11%  tax


Class “D” - Every other transferee, distributee or beneficiary who is not included in Classes “A”, “C” or “E”. taxed at 15%


Class “E” – Charitable ex-The State of New Jersey or any political subdivision thereof, or any educational institution, church, hospital, orphan asylum, public library or Bible and tract society or to, for the use of or in trust for religious, charitable, benevolent, scientific, literary or educational purposes, including any institution instructing the blind in the use of dogs as guides, no part of the net earnings of which inures to the benefit of any private stockholder or other individual or corporation; provided, that the exemption does not extend to transfers of property to such educational institutions and organizations of other states, the District of Columbia, territories and foreign countries which do not grant an equal, and like exemption on transfers of property for the benefit of such institutions and organizations of this State.


Who pays the NJ Inheritance tax? 

 The beneficiary does, unless the Will says the Estate pays the inheritance tax.    Transfer Inheritance Tax is a “beneficiary” tax, and is based on who specifically receives a decedent’s assets, and how much each beneficiary received. 

When to File Inheritance Tax 

   The executor, administrator, or heir-at-law of the estate must file an Inheritance Tax return (if required) within eight (8) months of the date of the decedent’s death. If tax is due, the tax also must be paid on the transfer of taxable real or personal property within eight (8) months of the date of the decedent’s death. Interest always due at 10%


2 Recent cases ATS traffic court warrant does not provide police with the authority to make a residential entry into the home of a person State v.  Bookman 

   Under the totality of the circumstances reviewed here, the State Police detectives who entered the neighboring residence without a warrant did not have grounds to invoke the hot pursuit doctrine. The warrantless entry violated the Fourth Amendment of the United States Constitution and Article I, Paragraph 7 of the New Jersey Constitution. Although the Court is disturbed by the manner of execution of this warrant, it declines to adopt a rigid, one-size-fits-all approach to the execution of all ATS arrest warrants. A-32-21

   3. Police not required to advise to consult immigration counsel as part of Miranda State v Francisco

   As part of a homicide investigation, defendant gave a statement to a detective following the administration and waiver of Miranda1 rights before the filing of a complaint-warrant or the issuance of an arrest warrant. Shortly after the statement began, defendant asked whether it would cause problems with his record because he was an undocumented noncitizen. The detective responded, "No. No," and told defendant his "status has nothing to do with this. I am not going to ask you any questions on your status, or how you got here to this country. Absolutely nothing." Defendant did not invoke any of his Miranda rights during the statement, initially denied involvement, asserted an alibi, and later in the statement made incriminating admissions.

   Defendant opposed the State's motion to admit the statement, arguing he did not knowingly and voluntarily waive his Miranda rights because the detective falsely responded to his immigration status concerns. Following an evidentiary hearing, the trial court granted the motion.

The trial court also granted the State's motion to admit evidence of defendant's impecuniosity and prior thefts of personal property from the homicide victim's family, finding the four-part Cofield test was satisfied.

Defendant was convicted by a jury of murder, related weapons offenses, and tampering with evidence but acquitted of robbery and theft. He was sentenced to a fifty-year term for the murder, subject to a forty-two and one-half-year period of parole ineligibility under the No Early Release Act, N.J.S.A.2C:43-7.2, and concurrent terms on the other offenses. Defendant appealed his conviction and sentence.

     In State v. Sims, the Court determined that "officers need not speculate about additional charges that may later be brought" and declined to adopt a bright-line rule that requires police officers to inform a suspect, "based on information learned to date in a developing investigation, of what charges may be filed" against him in the future. 

Applied here, the clear import of Sims is that police officers need not speculate about or disclose possible immigration consequences of charges that may be brought in the future. Requiring police officers to do so is unwarranted, impractical, and contrary to the holding in Sims.

      The court declined to adopt: (1) a bright-line rule requiring officers to engage in such speculation and to inform an interrogee that their statements could result in deportation or other immigration consequences; or (2) a brightline rule requiring suppression of a statement following inaccurate advice regarding its potential immigration consequences, even where the officer knowingly provides affirmative misadvice (e.g., making false assurances to a suspect that that they will not be deported even if they admit to committing the offense). Instead, as was done in this case, the trial court should consider any bad-faith conduct as part of the totality-of-the-circumstances test when determining whether defendant knowingly and voluntarily waived his Miranda rights. The court affirmed the admission of defendant's statement.

    The court also declined to expand Miranda warnings to include advising interrogees of the right to consult with an immigration attorney about the impact of the statement on their immigration status.

Due to the complexity of federal immigration law, the court recommended that law enforcement officers not engage in speculation and risk misadvising an interrogee. If an interrogee asks about the immigration impact of giving a statement, the officer can merely state that they cannot give any legal advice, and reiterate that the interrogee has the right to consult with an attorney and to have an attorney present during questioning. (A-3840-18)


4 Thirsty Thursday at Edison Elks #2487

October 27 at 7pm

      Live Band 

$2.00 domestic drafts, Food for sale

Bring a canned food for foodbank and Ken V will buy your first drink.  

    Come out and enjoy the evening

Edison Elks #2487 – 

375 Old Post Road, Edison, New Jersey 08817 (732) 985-2487

  Ken Vercammen and friends may sing the Dion song “The Wanderer”

   Support the Elks, tip your volunteer bartenders


https://www.facebook.com/events/1292587817947289


 https://www.facebook.com/bpoelodge2487Edison

    Last 2022 seminars:

Nov 16 Woodbridge Library 7pm  IN PERSON

Wills, Estate Planning & Probate Seminar in person 

https://www.facebook.com/events/432878385431642


Nov 30  at 6pm Cranbury Library Wills, Probate & Estate Planning 2022 Update   IN PERSON

The new Cranbury Public Library  30 Park Place West Cranbury, NJ 08512

  https://www.facebook.com/events/763101934888809

with Dan Fabrizio



5. Videos of Seminars on YouTube

Will & Estate Planning seminar at Piscataway Library video


https://www.youtube.com/watch?v=R4QBxFtt3Fk



Dunellen Library Seminar Wills, Estate Planning & Probate Seminar

https://www.youtube.com/watch?v=fpDcaUg_RRw


Maggie Mae sang at Shannon's wedding Full length entire song 3 minutes


https://www.youtube.com/watch?v=qGIJGD7ceAk


Belgium trip photos Brussels

https://vercammensport.blogspot.com/2022/10/belgium-trip-photos.html


Belgium trip photos Antwerp, Amsterdam, Normandy, Brugge, Flanders Field where General Vercammen fought in WWI


https://vercammensport.blogspot.com/2022/10/belgium-trip-photos-antwerp-amsterdam.html