Federal Taxation Interest Group Meeting and Technical Session (E1911568)

Jonathan Bressman, Esq. is with Archer Law Firm and provides high quality, professional and caring legal services. Jonathan Bressman is a member of the National Academy of Elder Law Attorneys, the Real Property, Probate & Trust Law and the Taxation sections of the American Bar Association and the Real Property, Probate & Trust Law, Elder Law and Taxation sections of the New Jersey State Bar Association. He is a graduate of Lehigh University with a B.A. in English and was an officer in the Sigma Tau Delta English Honorary Society. He earned his law degree from Temple University School of Law. Mr. Bressman has been a member in good standing of the New Jersey Bar since 1988. Mr. Bressman’s practice is primarily focused on estate planning and estate administration, Special Needs planning, Medicaid eligibility planning, business planning and tax matters. Jonathan Bressman, Esq. has lectured for the New Jersey Institute of Continuing Legal Education, New Jersey State Bar Foundation, the New Jersey Society of Certified Public Accountants, various local organizations, schools and brokerage firms.

Susan Dromsky-Reed helps families and individuals create plans which can simply and easily transfer assets to their heirs, while taking into consideration necessary income, estate, and inheritance tax planning. Her goal is to provide peace of mind and to promote family harmony, during the planning process and during estate administration. As part of her practice, she provides individuals and families with planning and tax advice regarding spousal, intergenerational, and business succession; charitable planning; life insurance planning; and preparation of prenuptial agreements. She assists individuals in creating wills, irrevocable trusts, and living revocable trusts. She also helps clients draft and understand financial powers of attorney, living wills, and health care agent designations.

Susan was admitted as a Fellow to the American College of Trust and Estate Counsel in late 2015. The College represents a group of only a little over 2,600 trust and estate lawyers and law professors elected by their peers in the country. To qualify for membership, a lawyer must have no less than 10 years’ experience in the active practice of probate and trust law or estate planning. Lawyers and law professors are elected to be Fellows based on their outstanding reputation, exceptional skill, and substantial contributions to the field. Susan was also named to the New Jersey Super Lawyers list from 2017-2019 and to The Best Lawyers in America© for 2019 and 2020. Additionally, Susan is a Trustee of the Essex County Estate Planning Council and a Board Member and Chair of the Scholarship Committee of Executive Women of New Jersey (EWNJ). EWNJ’s mission is to ensure that women have equal opportunity and representation in senior corporate leadership. Susan was elected in 2018 to the New Jersey State Bar Association’s Real Property Trust & Estate Law Section Board of Consultors. The Board of Consultors is responsible for reviewing potential legislation and making recommendations for legislation and regulations to the New Jersey Supreme Court and the Bar Association. In 2019, Susan was elected to the Executive Committee of Brach Eichler, the first woman in the firm’s history to assume this role. Earlier in her career, Susan was a law clerk for the Honorable Robert J. Passero (Ret.), Superior Court of New Jersey, Passaic County, Family Part. Ms. Dromsky-Reed is a member of the American Bar Association; a trustee of the Essex County Estate Planning Council; and a member of the Essex County Bar Association, Tax, Trusts & Estates Committee. She received her bachelor’s of arts in mathematics from Hamilton College; her J.D. from George Washington University School of Law, and her LL.M. in taxation from New York University.

Stuart Gladstone is recognized as one of New Jersey’s leading authorities, representing individuals as well companies of all sizes, in the fields of comprehensive estate planning, business succession, and estate taxation. His particular blend of experience proves invaluable for business owners wrestling with the structuring of the purchase and sales of companies; tax-efficient transfers of company equity to family members; qualified and non-qualified retirement plans; and key personnel incentive plans. He also provides counsel on estate planning to minimize federal and state estate death taxes through wills, trusts, life insurance planning, and sophisticated gift and/or sale strategies.Stuart also provides guidance and prepares agreements for the organization, operation, sale, and/or merger of closely held businesses organized as corporations, limited liability companies, or partnerships. He has represented such businesses with respect to shareholder agreements, operating agreements, partnership agreements, employment agreements, asset purchase or sale agreements, and other necessary agreements in the course of business. He brings to his practice a broad knowledge of a myriad of business transactions and restructuring and a knowledge of the tax consequences of such transactions. Stuart is the author of numerous published articles and is a frequent lecturer before professional groups, including the Institute of Continuing Legal Education, The National Association of Life Underwriters, and theNew Jersey State Society of CPAs.

A former member of Brach Eichler’s Executive Committee, Stuart is a founder and chairman of the board of the Essex County Estate Planning Council and is also a member of the American College of Trust and Estate Counsel (ACTEC). The college represents a group of only a little over 2,600 trust and estate lawyers and law professors elected by their peers in the country, based on outstanding reputation, exceptional skill, and substantial contributions to the field through lecturing, writing, and teaching. Stuart has earned numerous awards over the years and is peer review rated as AV Preeminent, the highest rating for professional excellence by Martindale-Hubbell. He has been selected by his peers on an annual basis to The Best Lawyers in America© list and New Jersey Super Lawyers list since 2005. He was also recognized as a Best Lawyer in New York in 2009 by New York Magazine. In addition, Stuart was selected as a New York Area Top Lawyer in 2011 and 2012 by New York Magazine and a New Jersey Top Lawyer in 2012 and 2014 by New Jersey Monthly. He is a past recipient of the Fidelity Union Trust Company Estate Planning Award, and he has been an honored member of Who’s Who for Lawyers and Who’s Who Worldwide. Stuart was also recognized as a Top Legal Leader for New York and New Jersey by ALM in 2015. Additionally, Stuart was named a Best Lawyer for Families by the readers of NJ Family magazine in 2018 and 2019.

For over 30 years, David Ritter has been providing counsel on income and estate tax planning for individuals as well as their businesses and investments. He provides business succession and sophisticated estate planning services to a wide range of clients. David brings to his practice deep knowledge of a myriad of business transactions and restructuring and the tax consequences of such transactions. David also dispenses advice and prepares agreements for the organization, operation, sale and/or merger of closely held businesses organized as corporations, limited liability companies, or partnerships. He has represented such businesses with respect to shareholder agreements, operating agreements, partnership agreements, employment agreements, asset purchase or sale agreements, and other agreements necessary in the course of doing business. Additionally, David represents for-profit and not-for-profit real estate developers of low-income housing with respect to the structuring of entities and the syndication/sale of tax credits. Over the past 25 years, David has represented developers in more than 50 affordable housing transactions. These transactions have included all manner of public financing, including HUD, HOME Partnership, Federal Home Loan Bank, NJHMFA construction and permanent loans, NJHMFA Special Needs Fund, NJ Department of Community Affairs – Balanced Housing, etc., in conjunction with the housing tax credits. David is known for his expertise in this area and, accordingly, has earned the respect of industry housing consultants, state agencies, and syndicators of the housing tax credits. Recognized by fellow professionals for his keen understanding of business taxation, David has been peerreviewrated AV Preeminent, the highest rating for professional excellence by Martindale-Hubbell. He has also been consistently chosen by his peers as among The Best Lawyers in America© in Corporate Law and Trusts and Estates (since 2007) and was named to New Jersey Super Lawyers in 2018 and 2019. In addition, David was named to Top Legal Leaders for New York and New Jersey by ALM for 2015. A frequent lecturer, David addresses taxation and business issues before groups such as the New Jersey Society of CPAs, among others.