Susan M. Holzman

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