Author: Bradley S. Cohen, Esq.

May 2020

Proposed Regulations Clarify that Excess Section 67(e) Deductions Available Upon Termination of Estates and Trusts Retain their Character and are an Above-the-Line Deduction to Beneficiaries

On May 7, 2020, the Treasury Department and IRS issued long-awaited proposed regulations on the issue of the ability of…

Bradley S. Cohen, Esq.
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Feb 2020

New Jersey Enacts Pass-Through Business Alternative Income Tax Act

SUMMARY On January 13, 2020, Governor Murphy signed the Pass-Through Business Alternative Income Tax Act (the “Act”) into law. As…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Mar 2019

Cohen Named to the 2019 New Jersey Rising Stars List

Earp Cohn P.C. is pleased to announce attorney Bradley Cohen has been selected to the list of 2019 New Jersey…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Sep 2018

Proposed Regulations Issued in Response to Workarounds to Limit on State/Local Tax (SALT) Deduction

The Treasury Department and Internal Revenue Service have issued proposed regulations under Section 170 of the Internal Revenue Code (the…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Apr 2018

Rising Star Bradley S. Cohen

Earp Cohn is pleased to announce that Bradley S. Cohen has been selected for inclusion in New Jersey Super Lawyers®…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Apr 2018

Don’t Forget About Your Pets When Reviewing Your Estate Plan

We consider our pets important members of our family.  We are there for them when in need and strive to…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Feb 2018

Impact of the Tax Cuts and Jobs Act on Individual, Estate and Gift Taxes

On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was signed into law, making significant changes to…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Oct 2017

Uniform Fiduciary Access to Digital Assets Act Signed into New Jersey Law

If you become unable to handle your affairs or pass away, do you know who will be permitted to manage…

Bradley S. Cohen, Esq.
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Bradley S. Cohen, Esq.


Mar 2017

Recent Changes to the New Jersey Estate Tax

On October 14, 2016, Governor Christie signed important new tax legislation into law affecting New Jersey residents.  At the heart…

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Bradley S. Cohen, Esq.