Anthony M. Vizzoni, founder and sole Member of Vizzoni Law Firm, L.L.C., has enjoyed a distinguished twenty-five (25) year career as an estate planning and estate administration attorney. He has represented numerous high net worth individuals, and has written and lectured on various estate planning topics for journals aimed at his legal peers and other professionals and for the New Jersey Institute for Continuing Education
Clients appreciate Anthony’s ability to clarify and simplify, to their understanding, complex tax and estate planning concepts and laws, and this section of the website is dedicated to providing you with some of his articles, and others, for general background and education.
Articles Authored By Anthony M. Vizzoni
- Creating Dynasty Trusts In New Jersey, published in the New Jersey Law Journal Estate Planning Supplement, May 2000. New Jersey’s modified rule against perpetuities opened the door to other powerful options for estate planning.
- Planning For Distributions From Qualified Retirement Accounts And IRAs, published in the Real Property, Probate, and Trust Law Section Newsletter, January 2000. A guide to intelligent tax-deferral strategies related to the distribution of retirement funds.
- Self-Canceling Installment Note (SCIN), The Bet to Die (co-author), published in the Estate Planning Strategist, New Jersey Institute for Continuing Legal Education, February 1996. A self-canceling installment note (SCIN) is a technique used by estate planners to transfer value out of the estate of an individual at no gift, estate tax or generation skipping transfer tax cost. This technique can produce a significant upside by leveraging use of the estate, gift and generation skipping transfer tax exemption amount.
- Is the Sale to a Grantor Trust Superior to the Use of a GRAT ? (co-author), published in the Estate Planning Strategist, New Jersey Institute for Continuing Legal Education, July 1997. The Grantor Retained Annuity Trust (GRAT) technique and the Sale to a Intentionally Defective Grantor Trust technique are also popular estate planning tools used by estate planners to transfer wealth on a nearly gift or death tax-free basis.
The following articles are not authored by Anthony, but are printed with permission. These articles are a good fundamental source of information for estate planning in the unpredictable world of estate tax, gift tax and generation skipping transfer tax law changes.
- Disclaimer Trusts: The Next Best Thing To A Simple Will, published in the New Jersey Law Journal, December 1998. Disclaimer trusts can transform a simple Will into a document that addresses the potential impact of federal estate taxes or New Jersey estate taxes (if the New Jersey estate tax were to be re-instated).
- A Guide To Disclaimers, published in the New Jersey Law Journal Estate Planning Supplement, May 1999. A disclaimer is the refusal to accept an interest in property. It is a tool that offers lawyers a unique opportunity to update an estate plan to achieve estate tax savings after a client’s death. This article explains the basics of this concept.
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Vizzoni Law Firm, L.L.C., provides estate planning and estate administration assistance to clients in Somerset, Union, Hunterdon, Essex and Middlesex counties in New Jersey. For a one-on-one consultation, call the firm’s office in Bridgewater at 908-304-0499. You can also use the firm’s online intake form.