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.
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