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Michael N. Gooen is a member of Lowenstein Sandler's Trusts and Estates Group and Business Tax Counseling & Structuring practice group. His practice focuses on income and transfer tax planning for businesses and individuals. In 2008, Mr. Gooen was named to Worth magazine's list of "Top 100 Attorneys," an annual list that recognizes the nation's leading attorneys specializing in trust and estates, philanthropy, and other private practice areas. He is also listed in Super Lawyers and The Best Lawyers in America (2009, 2010 and 2011).
Mr. Gooen's transactional practice encompasses the tax aspects of mergers and acquisitions, securities offerings, private financings, investment partnerships, and joint ventures. He has focused particularly on the United States tax consequences of cross-border transactions, including "outbound" investments by United States persons (corporate reorganizations, passive foreign investment company and controlled foreign corporation issues) and "inbound" investments by foreign persons (nexus, withholding and tax treaty issues).
Mr. Gooen's personal planning practice has included the following:
- Design and implementation of estate plan instruments
- Wills, revocable "living" trusts and irrevocable life insurance trusts
- Sophisticated gifting vehicles
- "Intentionally defective" grantor trusts
- Grantor retained annuity trusts
- Qualified personal residence trusts
- Charitable remainder and lead trusts
- Personal and business arrangements integral to family asset planning
- Family investment/management vehicles
- Shareholder/equityholder buy-sell agreements
- Charitable foundations
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Federal Estate Tax Repeal: On the Verge of Reality
Trusts and Estates Client Alert, December 23, 2009
Michael Gooen
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Avoid Crummey Mistakes: Take Care in Structuring Trust Withdrawal Powers
New Jersey Law Journal, August 17, 2009
Michael Gooen
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IRS Extends FBAR Filing Deadline for Certain Taxpayers to June 30, 2010
Investment Management and Business Tax Counseling & Structuring Alert, August 10, 2009
Richard Horne,
Kenneth Slutsky,
Michael Gooen,
Marie DeFalco,
Peter Greene,
Elaine Hughes,
Brian Silikovitz,
Isaac Hirsch
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Michael Gooen comments on how the estate tax gap in 2010 may change the meaning of your will.,
Bloomberg Business Week, April 15, 2010
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Michael Gooen comments on the use of GRATs and loans as effective estate planning techniques in trying financial times.,
Business Week, December 31, 2008
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Michael Gooen is highlighted for his selection to Worth magazine's 2008 list of "Top 100 Attorneys," which recognizes the nation's leading attorneys specializing in trusts and estates, philanthropy and other private practice areas.,
Randolph Recorder, December 10, 2008
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Stanford Law School
(J.D., 1990),
Moot Court Board, 1989
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Harvard University
(B.A., 1987),
magna cum laude, Phi Beta Kappa
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New Jersey
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New York
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- American Bar Association
- Taxation Section
- Real Property, Probate and Trust Section
- Jewish Community Foundation of MetroWest New Jersey
- Member, Board of Trustees and Executive Committee
- Chair, Grant Review Committee
- New Jersey Bar Association
- Co-editor, Tax Section Newsletter
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