Susan M. Holzman

Susan M. Holzman


Orloff, Lowenbach, Stifelman & Siegel, P.A.

Recognized since 2005

Morristown, New Jersey

Practice Areas

Litigation - Trusts and Estates

Tax Law

Trusts and Estates

Lawyer of the Year Badge - 2022 - Tax Law
Lawyer of the Year Badge - 2022 - Tax Law Lawyer of the Year Badge - 2020 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2018 - Trusts and Estates Lawyer of the Year Badge - 2017 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2015 - Trusts and Estates Lawyer of the Year Badge - 2014 - Tax Law
Spinning circle Big letter B

HIGHLIGHTS

Tax and estate planning for business executives, professionals, and high net worth owners of closely-held businesses and their families, including business succession planning, generation-skipping transfer tax planning, the use of life insurance, and the implementation of lifetime gift programs and intrafamily sales.

REPRESENTATIVE EXPERIENCE

  • Drafting Wills, irrevocable insurance trusts, Section 2503(c) trusts, qualified personal residence trusts, grantor retained annuity trusts, dynasty trusts, qualified subchapter S trusts, QTIP/IRA trusts, charitable split interest trusts, trusts for disabled individuals, and revocable grantor trusts
  • Representing clients involved in complex Will contests and contested trust matters, including disputes relating to elective share claims, interests in closely-held businesses, and real estate investments
  • Estate administration, including preparing estate tax returns and inheritance tax returns, representing estates in connection with federal and state audits, and reviewing fiduciary income tax returns
  • Drafting and negotiating premarital agreements, postmarital agreements, and property settlement agreements
  • Drafting and negotiating employment agreements, consulting agreements, deferred compensation agreements, stock option agreements, and severance agreements
  • Structuring complex commercial transactions in connection with corporate divorces and third party acquisitions, including spin-offs, like-kind exchanges, redemptions, and cross-purchases
  • Drafting and negotiating stock purchase agreements, asset purchase agreements, tax indemnification agreements, shareholders agreements, partnership agreements, and limited liability company agreements
  • Representing clients involved in IRS disputes, including matters involving valuation issues, pension issues, and tax shelters
  • Drafting legislation enacted in New Jersey
  • Representing major trade association, including complex life insurance project
  • Representing doctors, dentists, lawyers, and accountants in connection with employment arrangements and the purchase and sale of equity interests in practices
  • Preparing gift tax returns, including returns that involve sophisticated issues relating to the generation-skipping transfer tax

OTHER EXPERIENCE

  • Member of the board of directors and general counsel of a professional employer organization: 1998-2005

Contact & Links

Location

  • 44 Whippany Road, Suite 100
    Morristown, NJ 07960

Education

  • Swarthmore College, B.A. with honors, graduated 1977
  • New York University , J.D., graduated 1980
  • New York University , LL.M. (in taxation), graduated 1985

Bar Admissions

  • New Jersey, New Jersey 1982
  • New York, 1981

Affiliations

  • Board of Consultors of Real Property, Trust and Estate Law Section of New Jersey State Bar Association - Member (2007-2013)
  • Essex County Bar Association, Trusts and Estates Committee - Chair (1994-1997)
  • Essex County Probate - Early Settlement Panel
  • OLSS Management Committee - Member (2011-2018)
  • American College of Trust and Estate Counsel - Fellow

Court Admissions

  • Southern District of New York
  • U.S. Tax Court

Lawyer of the Year Badge - 2022 - Tax Law Lawyer of the Year Badge - 2020 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2018 - Trusts and Estates Lawyer of the Year Badge - 2017 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2015 - Trusts and Estates Lawyer of the Year Badge - 2014 - Tax Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Tax Law, Newark (2022)
  • Litigation - Trusts and Estates, Newark (2020)
  • Trusts and Estates, Newark (2018)
  • Litigation - Trusts and Estates, Newark (2017)
  • Trusts and Estates, Newark (2015)
  • Tax Law, Newark (2014)

Recognized in The Best Lawyers in America® 2022 for work in:

  • Litigation - Trusts and Estates
  • Tax Law
  • Trusts and Estates

Special Focus

  • Tax

Publications

Your browser is not fully compatible with our automatic printer friendly formatting.

Please use the print button to print this profile page.

Spinning circle Big letter B