Rapoport Law Firm

04/29/2025

🕊 Who Will Make Your Funeral & Burial Arrangements? 🕊

Planning for end-of-life decisions isn’t easy—but it’s essential. In New Jersey, if you don’t make your wishes clear, someone else will be legally responsible for your funeral and burial arrangements. That someone might not be who you would choose.

✔️ Option 1: Create a prepaid burial plan—set aside funds now to ensure your chosen arrangements are honored.
✔️ Option 2: Appoint a funeral agent in your will—this person can be anyone you trust, like a long-time companion or friend.

📌 Without these plans, New Jersey law gives the right to make these decisions to your surviving spouse, followed by children, parents, siblings, and more distant relatives. But legal complications (like restraining orders or criminal charges) can change the order—and so can family conflict.

➡️ Don’t leave your loved ones guessing—or worse, fighting. Take control of your legacy and your wishes.

💼 Need help setting up a funeral agent? We can guide you through every step.

📲 Contact us today to ensure your voice is heard—now and in the future.

⚖️ This post is for informational purposes only and does not constitute legal advice. Based on New Jersey law. Contact Masha Rapoport, Esq., Rapoport Law Firm PC, 1601 Tilton Rd., Unit 1, Northfield, NJ 08225.

Call now to connect with business.

01/20/2025

📝 New Jersey Will Requirements: What You Need to Know 📝

In New Jersey, a will should be in writing, signed by the person whose wishes are being expressed (the testator) or by another person at their direction and in their presence. It should also be signed by at least two witnesses who sign shortly after witnessing the testator’s signature or the acknowledgement of the testator’s signature.

But what if these requirements aren’t met? 🤔 New Jersey law allows for a will to still be valid if the signature or key portions of the document are in the testator's handwriting. Even if this isn’t the case, a will can still be considered valid if other evidence (like statements or other documents from the testator) shows the intention to create a will.

While New Jersey offers flexibility, it’s important to remember that avoiding confusion is the best way to ensure your wishes are honored. 🏛️ Legal battles over unclear or invalid wills can be costly and unnecessary. Don’t leave your estate in limbo—take advantage of New Jersey’s clear and orderly process for estate planning.

Make sure your will is properly drafted to save your loved ones from unnecessary legal complications. 📝

01/13/2025

Estate & Gift Tax Changes for 2025: What You Need to Know 📊

1️⃣ Federal Estate Tax: For estates of individuals who pass away in 2025, the threshold for federal estate tax has increased to $13,990,000, up from $13,610,000 in 2024. This means that only estates valued over this amount will be subject to federal estate tax. While New Jersey no longer has an estate tax (we still have an inheritance tax), this federal tax still applies.

⚠️ Important Reminder: The current estate tax law is set to expire at the end of 2025. If Congress doesn’t act, the exemption could be cut in half once the law "sunsets." While many expect the law to be extended, we won't know until later this year.

2️⃣ Annual Gift Tax Exemption: In 2025, the annual gift tax exemption increased to $19,000 per person per year (up from $18,000 in 2024). For married couples, this means you could gift up to $38,000 per person per year without triggering any gift tax or impacting your lifetime exemption.

12/08/2023

Are you considering serving as a guardian for an incapacitated person in NJ, for example, a parent with dementia?

In deciding this, it's essential to understand the general legal obligations of serving as a Guardian of the Person and their Estate.

As Guardian of the Person, you would be responsible for ensuring the overall personal well-being of the incapacitated person and ensuring their daily needs, including food, shelter, clothing, education, and health care, are met. You would need to consider their wishes and maintain the incapacitated individual in the most independent, non-restrictive way as is possible and practical.

As the Guardian of the Estate, you would be obligated to use the individual's assets for the incapacitated person's benefit and to work to maintain their regular lifestyle as much as possible. You would be required to keep in regular contact with the incapacitated person throughout the guardianship term and to report to the court annually on their well-being and finances.

Of course, there may be specific duties or limitations in each case that would be determined by the court.

10/13/2023

Clients often inquire as to what would happen if they didn't have a healthcare directive and ended up in the hospital, unable to make or communicate decisions. Who would decide on their care – the family or the hospital? The answer is that it depends. NJ is one of only a few states that don't have a law requiring a hospital or healthcare facility to follow the wishes of close family members in such a situation. Some of them will try to appoint a family representative to make decisions. Still, other places will let their ethics committees or facility policies decide (which may include factors like insurance coverage and the availability of beds and medical staff). Even if the hospital does wish to follow the family's wishes, it's not uncommon for disagreements among family members to crop up as to what "Mom/Dad would have wanted." In a dispute regarding their care between the facility and their family or between their family members, the only recourse is to go to court to appoint a guardian. Of course, this can be avoided by conversing with your loved ones about your wishes, signing an Advance Directive and appointing a Health Care Representative.

09/01/2023

I am often asked: "Do I need a will if all my assets are jointly owned?" This is a great question, and I'm sharing my general response in case it could help you decide whether to incur the time and expense of executing a will. The questioners know that title to jointly owned assets (and assets with designated beneficiaries), like a joint bank account or the marital home, passes automatically to the surviving owner at death and wonder what the point would be of drawing up a will. I tell them that the reality is that most people at the time of their death have other non-jointly held assets, such as an old savings account, a car, stocks and bonds, tax rebate checks, etc. It could also be the case that the circumstances of your death are the basis of a suit, and your estate could become entitled to receive judgment or settlement proceeds. It is integral to have a will so that those assets would be distributed to the people/entities you choose because If there is no will, the assets will pass by the intestacy laws.

08/02/2023

To my commercial property-owning clients considering appealing their property taxes in 2024: Over the next couple of months, you may receive requests for income information from your municipal assessor (also known as "Chapter 91" requests). PLEASE NOTE that if you fail to answer the requests within forty-five (45) days, the assessor must value the property based on all available information, and you may be BARRED FROM APPEALING your property's assessment in 2024. Don't hesitate to reach out to me if you have any questions or wish to discuss this.

Send a message to learn more

06/16/2023

Are you worried about Mom living on her own? Has she been falling? Is she eating right? Is she forgetful and not taking care of herself as she used to? Are there bills piling up on the counter?

Mom refuses to discuss any of these issues and insists she's OK. You're wondering where the line is between her right to make poor decisions and mental incompetency.

You want to be able to help Mom take care of these things and make plans for the future. Do you need a power of attorney, a health care proxy or guardianship?

We can help you decide how to ensure Mom is happy, safe and well cared for.

05/11/2023

Are your estate planning documents up-to-date? I recommend reviewing your estate planning documents every three (3) years to ensure the contents still reflect your wishes. When reviewing your documents, you should ask yourself these questions:

· Is anyone missing from the documents?

· Is someone listed who shouldn’t be any longer?

· Have any of the listed individuals’ circumstances changed since this will was drafted or last updated? (For example, are your executors and agents still of sound mind and capable of serving in the role you have designated for them?)

· How do you feel about the way your assets are to be divided?

· Have your relationships and preferences changed over time?

· Have you experienced a substantial increase or decrease in your estate’s value?

· Have you moved out of New Jersey?

If revisions are needed, consider adding a codicil to the original document or revoking previous versions of your documents and preparing a new set. If your estate planning documents still represent how you’d like your estate handled, enjoy the peace of mind that comes with confirming your affairs are in order.

03/13/2023

If you own NJ commercial property (shopping centre, office, industrial buildings, and multi-family apartments), I encourage you to carefully review the property tax assessment to ensure it is correct. If you believe the assessment on your property exceeds the amount for which you could reasonably expect to sell it, you may have a basis for filing a property tax assessment appeal. In light of New Jersey's high property tax rates, even a slight overassessment could be very costly.
I welcome the opportunity to evaluate commercial properties for appeal potential at no charge. Please call me to learn more about my experience resolving hundreds of tax appeals in New Jersey and to discuss the merits of your property tax appeal (the filing deadline is, generally, April 3, 2023).
I look forward to hearing from you soon.

12/23/2022

Wishing you and your families a safe and happy holiday season!

12/05/2022

Seeking to hire a part-time legal secretary/assistant to start immediately. Candidate must be detail-oriented, resourceful, self-motivated, and possess strong computer skills (MS Word competence is essential), effective communication skills, and organizational skills.

Please send a resume and cover letter to [email protected] if interested. References required.