Insights Archives — Page 3 of 52 — Lindabury, McCormick, Estabrook & Cooper, P.C. Firm News & Events

When “Equal” Isn’t Fair – and When It Becomes a Lawsuit: Estate-Planning Red Flags for Business Owners

Published on: March 9, 2026 | by Elizabeth Candido Petite

Business owners spend years building something tangible: crews, equipment fleets, supplier relationships, customer goodwill, and a reputation that can’t be bought overnight. Yet when an owner becomes incapacitated or dies, the most expensive flight is often not with a competitor, it’s inside the family.

Trust and estate litigators see the same pattern repeatedly: the owner’s plan technically exists, but it contains “red flags” that practically invite a courtroom brawl. When those red flags aren’t addressed during life, they’re often resolved in a courtroom where the process is lengthy, emotional, and expensive.

For owners whose business is hands-on, asset-heavy, seasonal, and often family-involved, the risk is amplified. Below are the most common litigation triggers I have seen in my practice, along with planning moves that can keep your family, your crews, and your company out of chaos.

Can I File for Divorce in New Jersey If I Was Married Somewhere Else?

Published on: March 2, 2026 | by James McGlew, II

One of the most common concerns people raise when considering divorce is whether the location of their marriage limits where they can file for divorce. This question often arises for couples who married out of state, married abroad, or relocated years after their wedding.

This is an understandable concern that I often hear in my practice. Going through a divorce is an already uncertain experience for clients, and misinformation about jurisdiction can create unnecessary stress. Fortunately, New Jersey law is clear on this issue: where you were married usually does not determine where you may file for divorce.

What matters instead is whether the New Jersey court has legal authority over the case.

Estate Planning After Divorce: Revisit Your Beneficiary Designations or Your Estate Could Pay the Consequences

Published on: February 19, 2026 | by Elizabeth Engert Manzo and Meghan Lawlor

Many people direct the disposition of their bank accounts, investments, retirement accounts and life insurance upon their death by designating beneficiaries of those assets. When an asset passes by beneficiary designation, otherwise called a pay-on-death provision, it becomes a non-probate asset and therefore passes outside of a person’s probate estate.

In New Jersey, New York, and Pennsylvania, among other states, a divorce automatically revokes any provisions in a will which benefit a former spouse, unless the will expressly states otherwise. Similarly, New Jersey statute 3B:3-14 provides that a divorce revokes any revocable appointment directing the disposition of property – such as a beneficiary designation – to a former spouse unless the governing instrument, court order, or divorce agreement dividing marital assets expressly states otherwise.

This year, the New Jersey Supreme Court considered whether a decedent’s pay-on-death provision on his U.S. savings bonds survived his divorce and satisfied the terms of his divorce settlement agreement (“DSA”). The decedent, Michael Jones (“Michael”), bought Series EE U.S. savings bonds while married to Jeanine Jones (“Jeanine”) and named her as the pay-on-death beneficiary of the bonds. When Michael and Jeanine divorced in 2018, the DSA required Michael to pay Jeanine $200,000 over time and also stated that any marital asset not specifically listed in the DSA “belong[ed] to the party who ha[d] it currently in their possession.” The DSA did not explicitly mention the savings bonds.

Timely Mailing May Not Be Timely Filing – Change to U.S. Postal Service Rules

Published on: February 19, 2026 | by Anne Marie Robbins

On November 24, 2025, the U.S. Postal Service (“USPS”) finalized a rule regarding when and how postmarks are applied. See 39 C.F.R. § 111 (2025). It is important for taxpayers and their advisors to be aware of the change because it has an impact on proving that a document was filed. While the rule does not change how mail is processed, it does change how postmarks should be understood, especially when deadlines matter.

What Changed?

While postmarks have long been relied upon as evidence that a document was mailed on a certain date, the new rule makes clear that this assumption is not always accurate. In most cases, postmarks are applied by automated machines at regional processing facilities, and not at the local post office where a piece of mail is dropped off. As a result, the date printed on a postmark may reflect the date the piece was first processed—not the date it was actually placed in the mail or collected by the USPS.

FinCEN Residential Real Estate Reporting Rule – Effective March 1, 2026

Published on: February 18, 2026 | by Kelsey Gorman

The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN’) has postponed the compliance date for its “Residential Real Estate Reporting Rule” to March 1, 2026. The rule is designed to increase transparency in the U.S. residential real estate market and to combat money laundering. Starting March 1, 2026, real estate transactions that qualify as a “reportable transfer” will need to comply with FinCEN’s reporting requirements.

What is a “Reportable Transfer”?

A ‘”reportable transfer” occurs when all of the following criteria are met:

Do Most Divorce Cases Go to Trial in New Jersey?

Published on: February 16, 2026 | by James McGlew, II

Many people contemplating divorce assume that to separate from their spouse they will need to participate in a courtroom trial. The thought of a “divorce trial” is often reinforced by television, social media, and stories passed down from prior generations. In reality this is no longer how divorce works in New Jersey today.

Over the past several decades, particularly since the 1980s and through significant procedural and statutory reforms in the 2000s and 2010s, New Jersey’s family court system has shifted away from routine trials. Courts now place strong emphasis on settlement, structured negotiation, and practical resolution.

Understanding this reality can help to reduce a divorce client’s anxiety and help them approach the divorce process with clearer expectations.

Federal Transfer Tax Exemptions for 2026

Published on: February 11, 2026 | by Anne Marie Robbins

As a result of the 2025 tax legislation passed in July of last year, there has been a significant increase in the estate, gift, and generation-skipping transfer tax exemptions to $15 million effective January 1.

The increase means that in 2026, an individual may make gifts during life or at death totaling $15 million without incurring gift or estate tax, and a married couple will be able to transfer $30 million of assets free of transfer taxes.

The annual gift tax exclusion provided by Code section 2503 remains at $19,000 per donee (or $38,000 if spouses elect gift-splitting).

Common Divorce Myths in New Jersey: What the Law Really Says

Published on: February 2, 2026 | by James McGlew, II

When someone is considering divorce, misinformation often creates unnecessary fear. Social media, online forums, and well-meaning friends frequently repeat outdated or incorrect assumptions about how divorce works in New Jersey. The result is confusion, increased anxiety, and poor decision-making at a time when clarity matters most.

Over the past several decades, particularly since the 1980s and accelerating through statutory reforms in the 2000s and 2010s, New Jersey divorce law has evolved significantly. For people in their 30s, 40s, and early 50s, much of what they “know” about divorce is often based on how divorces worked for their parents or grandparents. Courts today place far greater emphasis on settlement, fairness, and practical outcomes, rather than rigid rules or outdated assumptions. Yet many myths persist, often making an already difficult process more stressful than necessary.

Below are some of the most common misunderstandings and what New Jersey law actually requires.

New Jersey Employment Law Update for 2026

Published on: January 29, 2026 | by Ashlin Miller and Lindabury, McCormick, Estabrook & Cooper, P.C.

As tends to happen at the end of a Governor’s term in office, a bevy of bills were signed into law this month by outgoing Governor Phil Murphy. Among them were two that have the potential to change the landscape of employment law in New Jersey.

Amendments to the NJ Family Leave Act

On January 17, 2026, a bill was signed into law amending New Jersey Family Leave Act (NJFLA) that will greatly increase the number of employees entitled to its protections. The amendments, which take effect July 17, 2026, broaden the scope of employers subject to the statute and lower the eligibility thresholds for employees.

2026 Employment Law Update: Key Developments Affecting Compliance in the Workplace

Published on: January 20, 2026 | by Lisa Gingeleskie and Lindabury, McCormick, Estabrook & Cooper, P.C.

As we enter into 2026, a number of state, local, and federal employment law changes are taking effect which impact employer compliance and expand employee rights. These developments create new obligations that employers should be aware of as they review workplace postings, leave policies, hiring practices, scheduling procedures, and anti-discrimination safeguards for the year ahead.

New Jersey

Updated Family Leave Insurance Posting