Estate Planning 101 Co-Sponsored by the Real Property, Trust and Estate Law Section

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2015 NJSBA Annual Meeting Real Property Trust and Estate Track Estate Planning 101 Co-Sponsored by the Real Property, Trust and Estate Law Section Speakers: Joseph P. Scorese, Esq. Harwood Lloyd, LLC, Hackensack Mary Patricia Magee, Esq. Neff Aguilar, LLC, Red Bank 2015 New Jersey State Bar Association. All rights reserved. Any copying of material herein, in whole or in part, and by any means without written permission is prohibited. Requests for such permission should be sent to the New Jersey State Bar Association, New Jersey Law Center, One Constitution Square, New Brunswick, New Jersey 08901-1520. The material contained in these pages is for educational purposes only and not intended as a substitute for the professional services an attorney would normally provide to a client, including up to the minute legal research.

Mary Patricia Magee Neff Aguilar Menu + Tel: 732.224.1200 Fax: 732.224.3630 mmagee@neff-aguilar.com Download V-card http://www.neff-aguilar.com/mary-patricia-magee[5/4/2015 2:02:37 PM]

Mary Patricia Magee Neff Aguilar Bar Admissions New Jersey, 1979 U.S. Supreme Court, 1983 Education Seton Hall Law School, J.D., 1979 (Member of the Law Review) St. Peter's College, B.A., 1976 Sorbonne University, Paris, France, 1975 Mary Patricia Magee Member Mary Pat Magee represents individuals, beneficiaries, executors, trustees, and guardians in all areas of trust and estate law. She advises individuals regarding their planning needs and counsels individuals and professionals in fulfilling their duties when administering estates, trusts, custodial and other fiduciary accounts. She has a wealth of experience in federal estate and gift tax as well as New Jersey estate and inheritance taxes. When issues between beneficiaries or fiduciaries cannot be resolved amicably, she advocates for her clients in court. Having practiced for over 30 years in this field there is little she has not seen, whether in the areas of planning for family businesses, charitable planning or planning for children with special needs or elders with special concerns. Ms. Magee is the Chair of the Probate Section of the Monmouth County Bar Association, and is a past President of the Estate and Financial Planning Council of Central New Jersey. Mary Pat is a graduate of Seton Hall Law School (J.D.) where she was a member of the Law Review. She was previously Counsel in the Trusts and Estates Department of Pitney Hardin, LLP. Mary Pat and her husband, Joseph T. Erbe, Jr., live in Spring Lake with their three children. Professional Memberships New Jersey State Bar Association (Member, Section on Real Property, Trust and Estate Law) Monmouth County Bar Association (Chair, Probate and Estate Administration Committee) South Monmouth County Bar Association (Vice-President) Estate and Financial Planning Council of Central New Jersey (Past President) http://www.neff-aguilar.com/mary-patricia-magee[5/4/2015 2:02:37 PM]

Mary Patricia Magee Neff Aguilar 2011-2014 Neff Aguilar, LLC Attorneys at Law This website may contain attorney advertising under the laws of various states. website terms of use and disclaimer http://www.neff-aguilar.com/mary-patricia-magee[5/4/2015 2:02:37 PM]

Joseph P. Scorese - Attorneys - Harwood Lloyd, LLC - Counsellors at Law Firm Profile Practice Areas Attorneys News & Events HL Cares Publications Links Careers Contact Us ATTORNEYS HOME ATTORNEYS JOSEPH P. SCORESE PRACTICE AREAS Wills, Trusts & Estates EDUCATION UNDERGRADUATE Trinity College (B.A. 1986) Honors in General Scholarship LAW SCHOOL Columbia University (J.D. 1989) ADMISSIONS BAR ADMISSIONS New York, 1990 New Jersey, 1992 COURT ADMISSIONS United States District Court, Southern District of New York, 1990 United States District Court, Eastern District of New York, 1990 United States District Court, District of New Jersey, 1992 United States Tax Court, 1996 MEMBERSHIPS & ASSOCIATIONS LEGAL New Jersey State Bar Association, Real Property, Trust and Estate Section Member, Board of Consultors New York State Bar Association, Trusts and Estates Law Section The Association of the Bar of the City of New York American College of Trust and Estate Counsel, Fellow OTHER Estate Planning Council of Bergen County, Inc. Martindale Hubbell AV Preeminent Rating, 5.0 out of 5.0 JOSEPH P. SCORESE Partner Joseph P. Scorese is a partner in Harwood Lloyd's Wills, Trusts and Estates Department. Mr. Scorese's primary area of practice is in estate planning and estate and trust administration for complex and high-net worth individuals. Mr. Scorese counsels clients in the New York and New Jersey area and helps them design and realize both appropriate and realistic estate planning goals. He then implements those goals with customized drafting solutions utilizing the latest cutting-edge estate and tax planning devices, including sophisticated wills, revocable trusts, irrevocable life insurance trusts (ILITs), charitable remainder trusts (CRATs and CRUTs) and charitable lead trusts (CLATs and CLUTs), family limited partnerships, qualified personal residence trusts (QPRTs), grantor retained annuity trusts (GRATs) and intentionally-defective grantor trusts (IDGTs). In the complicated area of estate and trust administration, Mr. Scorese readily and regularly engages with fiduciaries and beneficiaries and provides a level of skill, particularly in the realm of post-mortem tax planning, which can help minimize taxes and maximize the amount of wealth passing to family. Mr. Scorese serves as an Adjunct Professor of Law at Rutgers Law School in Newark, New Jersey, and is also the Program Chair for the New York University Summer Institute in Taxation's "Introduction to Trusts & Estates" program where he lectures on the GST tax. He has also presented various estate planning continuing legal education programs offered through the New Jersey State Bar Association and other organizations. jscorese@harwoodlloyd.com TEL (201) 359-3627 FAX (201) 487-8410 Download vcard Print to PDF Mr. Scorese is a Fellow of the American College of Trust and Estate Counsel. He is also a member of the Estate Planning Council of Bergen County, Inc., as well as the Professional Planned Giving Committee of the Valley Hospital Foundation in Ridgewood and the Professional Planned Giving Advisory Committee of New Jersey Symphony. Mr. Scorese received his B.A. from Trinity College in 1986. He received his J.D. from Columbia Law School in 1989. http://www.harwoodlloyd.com/hlloyd/index.cfm/attorneys/attorney-details/?pkid=396[5/4/2015 2:02:01 PM]

Joseph P. Scorese - Attorneys - Harwood Lloyd, LLC - Counsellors at Law Mr. Scorese has received a Martindale-Hubbell AV Preeminent Rating 5.0 out of 5.0. Mr. Scorese is admitted to practice before the courts of the State of New York (1990), the courts of the State of New Jersey (1992), the United States District Court for the District of New Jersey (1992), the United States District Court for the Eastern District of New York (1990), the United States District Court for the Southern District of New York (1990), and the United States Tax Court (1996). Mr. Scorese is a member of the New Jersey State Bar Association, Real Property, Estate and Trust Section (Member, Board of Consultors), the New York State Bar Association, Trusts and Estates Section, and the Association of the Bar of the City of New York. Apart from his legal work, Mr. Scorese is the Director of Music Ministry at St. Gabriel's Church in Saddle River, New Jersey. 2015 Harwood Lloyd, LLC - Counsellors at Law. All Rights Reserved Disclaimer Site by Inherent, Inc. http://www.harwoodlloyd.com/hlloyd/index.cfm/attorneys/attorney-details/?pkid=396[5/4/2015 2:02:01 PM]