• Trust and estate planning
    • Wills (designed to maximize estate and generation-skipping transfer (GST) tax savings)
    • “Living trusts”
    • Irrevocable life insurance trusts
    • Generation-skipping “dynasty” trusts
    • Grantor Retained Annuity Trusts (GRATs)
    • Qualified Personal Residence Trusts (QPRTs)
    • Family investment vehicles
    • Buy-sell agreements
    • Prenuptial and marital agreements
  • Trust and estate administration
    • Probating wills
    • Advice regarding fiduciary obligations
    • Preparing tax returns/negotiating with the Internal Revenue Service
    • Representing executors and beneficiaries
    • Preparing accountings 
    • Wind-up proceedings
  • Fiduciary counseling
    • Will contests
    • Incompetency proceedings
    • Preparing accountings
    • Surcharge applications
    • Reformation proceedings
  • Philanthropic planning
    • Charitable lead/remainder Trusts
    • Private foundations
    • Public charities
Preserving and transferring wealth while minimizing tax liability requires innovative and, more important, hands-on advice. Lowenstein Sandler’s Trusts & Estates Group helps clients achieve their highest aspirations and solve their most deeply rooted problems.

Practice group members serve as fiduciaries and on the boards of for-profit, nonprofit, and charitable organizations, and three are fellows of the American College of Trust & Estate Counsel. Our clients include corporate executives; self-employed professionals; entrepreneurs; families with inherited wealth; executors and trustees, including individuals and financial institutions; estate and trust beneficiaries; and nonprofit organizations. Some of our clients’ resources have been in their families for generations; others have newly acquired wealth.

The technical component of trust and estate planning requires us to navigate the complex and ever more tangled thicket of federal and state tax laws. Helping clients minimize tax obligations is the key goal of the customized, comprehensive trust and estate plans we devise, for which we draw on our personal relationships with families—many of whom stay with us for generations—and our insight into their particular dynamics. Additionally, we guide fiduciaries through the many tasks they face during the difficult and often confusing process of estate administration, and we handle the fiduciary litigation that sometimes arises out of this process. We also advise tax-exempt organizations. Regardless of the undertaking, the multidisciplinary Trusts & Estates practice at Lowenstein Sandler is uniquely equipped to manage it.

Practice Leaders

Warren K. Racusin
New York: 646.414.6848 New Jersey: 973.597.2446

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