Susan Holzman focuses primarily on estate planning and administration, estate and gift taxation, and income taxation of individuals and entities. Her experience includes tax and estate planning for business executives, professionals, and high net worth owners of closely-held businesses and their families.
She provides customized advice concerning business succession planning, the implementation of lifetime gift programs, and intra-family sales, and she drafts and negotiates premarital agreements, shareholder agreements, and limited liability company agreements. In connection with fiduciary litigation and other controversies relating to Wills and trusts, Susan has experience serving as counsel to a party, as a mediator, and as an expert. She also represents clients involved in IRS and New Jersey tax disputes.
As an important component of her practice, Susan explains complex issues and alternatives to clients in a way that allows them to make informed decisions without the clients being overwhelmed by technical jargon. By combining sophisticated tax and legal expertise with effective communication, she serves as an advocate and a counselor.
Susan is a frequent speaker on topics ranging from attorney ethics to the valuation of art for income, gift, and estate tax purposes.
- New York University School of Law, LL.M., Taxation, 1985
- New York University School of Law, J.D., 1980
- Swarthmore College, B.A., 1977, with honors
- New York, 1981
- New Jersey, 1982
- United States District Court, Southern District of New York
- United States Tax Court
April 4, 2024 | Recognition
OLSS Attorneys Recognized by Super Lawyers in 2024
August 17, 2023 | Recognition
Recognition by Best Lawyers in America® 2024 Edition
May 15, 2023 | Recognition
OLSS Attorneys Recognized by Super Lawyers
- American College of Trust and Estate Counsel, Fellow
- Included in Chambers High Net Worth Guide 2022
- Recognized by Best Lawyers, 2023
Ranking Disclaimers: No aspect of this advertisement has been approved by the Supreme Court of New Jersey. For The Best Lawyers in America methodology, see https://www.bestlawyers.com/methodology. For Chambers methodology, see https://chambers.com/about-us/methodology. For SuperLawyers methodology, see https://www.superlawyers.com/about/selection_process.html.
- Drafting Wills, revocable grantor trusts, irrevocable grantor trusts, insurance trusts, Section 2503(c) trusts, qualified personal residence trusts, grantor retained annuity trusts, qualified subchapter S trusts, QTIP/IRA trusts, and charitable split interest trusts
- Nonjudicial modification and termination of trusts pursuant to the New Jersey Uniform Trust Code
- Representing clients involved in complex Will contests and contested trust matters, including disputes relating to elective share claims, interests in closely-held businesses, and real estate investments
- Estate administration, including preparing estate tax returns and inheritance tax returns, representing estates in connection with federal and state audits, and reviewing fiduciary income tax returns
- Drafting and negotiating premarital agreements, postmarital agreements, and property settlement agreements
- Drafting and negotiating employment agreements, consulting agreements, deferred compensation agreements, stock option agreements, and severance agreements
- Structuring complex commercial transactions in connection with corporate divorces and third-party acquisitions, including spin-offs, like-kind exchanges, redemptions, and cross-purchases
- Drafting and negotiating stock purchase agreements, asset purchase agreements, tax indemnification agreements, shareholder agreements, partnership agreements, and limited liability company agreements
- Representing clients involved in IRS and New Jersey Division of Taxation disputes, including matters involving valuation issues, pension issues, and tax shelters
- Drafting legislation enacted in New Jersey
- Representing major trade association, including complex life insurance project
- Representing doctors, dentists, lawyers, and accountants in connection with employment arrangements and the purchase and sale of equity interests in practices
- Preparing gift tax returns, including returns that involve sophisticated issues relating to the generation-skipping transfer tax, formula gifts, and intra-family sales
- OLSS Management Committee, member, 2011-2018
- New Jersey State Bar Association, Real Property, Trust and Estate Law Section, Board of Consultors, 2007-2013
- Essex County Bar Association, Trusts and Estates Committee, chair, 1994-1997
- Essex County Probate Early Settlement Panel, 1996-present