Edward A. Gramigna, Jr.

Partner Florham Park
edward.gramigna dbr.com
Phone: (973) 549-7385
Fax: (973) 360-9831

About

Edward A. Gramigna, Jr. assists clients with all areas of taxation with a particular emphasis on estate planning, estate administration and probate litigation matters. He is a former managing partner of the firm and a former partner in charge of the Florham Park office.

Ed has extensive experience in the preparation of wills, trusts and other estate planning documents, including sophisticated wills, insurance trusts, "living" trusts, grantor retained annuity trusts, charitable trusts, qualified personal residence trusts and asset protection trusts. He is routinely involved in tax analysis regarding complex issues in federal estate, gift and generation-skipping transfer tax and income tax planning for trusts and estates.

Ed also advises individuals and corporate fiduciaries with respect to probate matters, as well as the ongoing administration of trusts and estates. He counsels fiduciaries extensively on the interpretation of wills and trusts, as well as post-mortem tax planning and income-tax planning. He has extensive experience representing individuals and fiduciaries in Internal Revenue Service audits of estate tax and gift tax returns. He also has represented numerous individuals and charitable beneficiaries in will contests, construction of wills and trusts, approvals of accountings as well as other probate actions.

Ed formerly served as an adjunct professor in the Graduate Tax Program at Fairleigh Dickinson University in Madison, New Jersey. He is also a certified public accountant. He lectures in the fields of taxation, estate planning and estate administration to a variety of audiences.

Experience

  • Estate planning skills include meetings with clients analyzing estate, retirement and business succession planning issues, devising strategy and drafting all necessary instruments, including wills, trusts, GRATs, QPRTs, SNTs, QDOTs, IRA-QTIP and charitable trusts, as well as establishing entities such as Family Limited Partnerships and LLCs.
  • Estate administration experience includes administration of estates from date of death through final distribution, including regular contact with clients and their professionals, managing paralegals, tax audits, court appearances, judicial conferences, litigation, will construction proceedings, preparation of all requisite instruments and postmortem estate planning.
  • Litigation experience includes will and trust contests, contested accountings and other estate and trust disputes.
  • Administers inter vivos and testamentary trusts, including meeting with beneficiaries and trustees and financial advisors, preparation and review of accountings, and tax planning. Drafts receipts, release and refunding agreements and legal opinions, and related litigation.
  • Counsels charities in planned giving, including consultations with clients, meetings with developmental personnel, establishing foundations and drafting charitable instruments and seminar presentations.
  • Assists in matrimonial cases, including research of issues and drafting of pre-marital, post-marital and separation agreements.
  • Handles all New Jersey estate planning, estate administration and elder law matters.
  • Drafts articles and presents seminars on estate planning and administration matters.

Credentials

Bar Admissions

  • New Jersey

Education

  • New York University School of Law, LL.M., in Taxation
  • Rutgers University School of Law - Camden, J.D.
  • University of Pennsylvania, Wharton School of Business, B.S., Accounting

Organizations

  • American Bar Association, Real Property Probate and Trust Law Section
  • New Jersey Bar Association, Taxation Section
  • Mayo Performing Arts Center, Trustee
  • Independent College Fund of New Jersey, Trustee

Ed's Areas of Focus

Industries