Recommendation for Tax Planning now if combined married person's total assets including life insurance exceeds $675,000

NJ Estate Tax for Estates over $675,000

Recommendation for Tax Planning now if combined married person's total assets including life insurance exceeds $675,000

                A New Jersey estate tax return must be filed if the decedent's gross estate plus adjusted taxable gifts as determined in accordance with the provisions of the Internal Revenue Code exceeds $675,000 and the assets do not go to the spouse. It must be filed within nine months of the decedent's death. Since NJ now recognizes same sex marriage, Wills can be drafted to pass over $1.3 million without NJ Estate Tax.

   Even if there is no NJ Inheritance Tax there can be a NJ Estate Tax if the estate exceeds $675,000 and the beneficiaries are children or grand children.

Who Must File

        A New Jersey estate tax return must be filed if the decedent’s Gross Estate exceeds $675,000. There is a substantial tax that must be paid after the 2^nd spouse dies on amounts over $675,000.  You can hire an attorney to set up Trusts to try to reduce taxes due. We charge a minimum fee of $600 for each trust within a Will. A separate stand alone Trust has a minumum fee for $2,000.

       Even if your net worth is well below the Federal threshold where the federal estate tax becomes an issue, the New Jersey Estate Tax may still be a problem. The New Jersey Estate Tax affects any person or married couple with net worth over $675,000. There is no exemption for assets you leave to your children; those assets are fully taxed. There is also no exemption for the value of your home and life insurance, so it is easy to hit the $675,000 threshold very quickly.

           If you have assets such as bank accounts in joint names, or bank accounts payable upon death, these go directly to the beneficiary. Your Will cannot change who the beneficiary is on a joint account, payable upon death accounts, or other assets such as Life Insurance policies. You would have to   directly contact the bank or company where the assets are held and either direct that they change the beneficiary or not list any beneficiary at all other than your Estate.  Therefore, if you have $1,200,000 in assets, you can change the beneficiary so the husband owns $600,000 and the wife owns the other $600,000.

WHAT IS CREDIT SHELTER TRUST and how can the attorney help Reduce NJ Estate Taxes?       

The Credit Shelter Trust (sometimes referred to as a “Bypass Trust” or an “A/B Trust”) is a popular estate planning technique used by married couples with combined assets in excess of $675,000. The purpose of the Credit Shelter Trust is to avoid the wasting of federal and state exemptions on the death of the first spouse. Instead of leaving all assets to the surviving spouse and thereby exposing the surviving spouse’s estate to more tax, both spouse’s Wills are drafted to establish a Credit Shelter Trust to come into existence and be funded on the first spouse’s death.      

           In a typical Credit Shelter Trust, the surviving spouse is entitled to receive all of the income from the Trust for his or her lifetime, and has the right to demand principal distributions for his or her health, education, support and maintenance in his or her accustomed manner of living. Distributions in excess of that standard require the cooperation of a Co-Trustee – often an adult child of the surviving spouse or a trust department of a bank.         

           The amount, which funds a typical Credit Shelter Trust, varies according to a particular Client’s financial and family circumstances. For Federal Estate Tax purposes, a Credit Shelter Trust can be funded with the Decedent’s remaining federal estate tax exemption ($5.4 million as of 2015 if no prior gifts have been made). However, in New Jersey, since the state estate tax exemption is only $675,000, if the Credit Shelter Trust is funded with more than $675,000, this will cause some New Jersey Estate Tax to be paid. For example, if the $2 million is funded, the tax to the State of New Jersey is $99,600. Because of this, many Clients choose to fund the Credit Shelter Trust with only $675,000.        

           If the Credit Shelter Trust technique is implemented as part of a Client’s Estate Plan, you can hire the attorneys for a separate fee to assist the Client in re-titling his or her assets so that assets are available to fund the Credit Shelter Trust. Re-titling is necessary because most Clients tend to hold assets jointly with right of survivorship and assets must be titled individually in a person’s name in order to be eligible to fund a Credit Shelter Trust. We work with a tax attorney to help our clients.

Source: http://www.davidkwhitlock.com/CM/FAQ/What-Is-Credit-Shelter-Trust.asp:  

Please call this week to schedule a confidential appointment.

Examples of NJ Estate Tax due if no estate planning

Estate of  $800,000

Your Federal Estate Tax:  0.00 

Your State Taxable Estate Value:  $740,000.00

Your Estimated State Estate Tax:  $22,799.60

 If Estate Value:  $900,000.00  Your State Taxable Estate Value:  $840,000.00 Your Estimated State Estate Tax:  $27,600.00  

If Estate Value:  $1,000,000.00  Your State Taxable Estate Value:  $940,000.00 Your Estimated State Estate Tax:  $33,200.00

 If  Estate Value:  $1,100,000.00  Your State Taxable Estate Value:  $1,040,000.00 Your Estimated State Estate Tax:  $38,800.00

 If Estate Value:  $1,200,000.00 Your State Taxable Estate Value:  $1,140,000.00 Your Estimated State Estate Tax:  $45,200.00 

If Estate Value:  $1,300,000.00  Your State Taxable Estate Value:  $1,240,000.00 Your Estimated State Estate Tax:  $51,600.00

         We recommend tax planning when the husband and wife own over $700,000 in assets.

When an Estate Tax Return Is Required

   The value of your gross estate is calculated by adding up all of the assets you own at death, including:

                        Real estate in New Jersey

                        Bank accounts and certificates of deposit, even if payable upon death

                        Investment accounts and securities

                        Vehicles and other items of personal property

                     Proceeds from insurance policies on your life, unless you didn’t own the policy

                        Retirement account funds

                        Small business interests (sole proprietorship, limited liability company, or small corporation)

           It doesn’t matter, for tax purposes, whether or not any of your assets go through probate at your death. Real estate in a living trust, a retirement account for which you’ve named a beneficiary, a jointly owned bank account—it all gets counted.

Some other less obvious assets are also included:

                        -taxable gifts you made during life (more than the federal gift tax annual exclusion amount, currently $13,000 per year per recipient).

          

         More information on Estate Tax is available on our website www.njlaws.com.  

KENNETH VERCAMMEN Attorney at Law- Resum

KENNETH VERCAMMEN

Attorney at Law- Resume

2053 Woodbridge Ave.

Edison, NJ 08817

732-572-0500

www.njlaws.com

ADMISSIONS: Admitted in NJ, US Supreme Court and Federal District Court. Passed bar NY, PA

MANAGING ATTORNEY  Kenneth Vercammen & Associates, PC  March 1990-Present

Full service Law practice with offices in Edison and Cranbury.

                                                                                                                       

PROSECUTOR   Township of Cranbury, Middlesex County, NJ   1991-1999

Municipal Prosecutor for criminal and traffic cases involving Township and State Police

-Acting Assoc. Prosecutor:  Carteret Municipal Court, Middlesex County, NJ  2000

EDITOR- NJ MUNICIPAL COURT LAW REVIEW  1993- present

Middlesex County Bar Association 2008 Municipal Court Attorney of the Year

NJ State Bar Association- 2005-2006 Municipal Court Attorney of the Year Award

New Jersey Super Lawyers selection 2015, 2014, 13, 11, 10, 09, 08, 07, 06 "Super Lawyers" list published by Thomson Reuters and New Jersey Monthly.  

Certified Municipal Court Law Attorney 2014, Who's Who in America 2004-

NJ State Bar Association- 2002 General Practitioner of the Year Award

1993 AWARD WINNER "Service to the Bar Award"- New Jersey State Bar Association YLD

RELEVANT LITIGATION, CRIMINAL & DWI SPEAKING ENGAGEMENTS:

-Handling Drug, DWI and Serious Municipal Court Cases ICLE/NJSBA- 2014, 2013, 2012, 2011, 2010 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002,2001,2000,1998,1997, 95,94

-Handling the Criminal, Misdemeanor and Traffic Cases 2013 ABA San Francisco Annual Meeting

-Ethics in Municipal Court in NJ  Lawline webinar 2013

-Criminal, DWI and Drug Cases- NJ State Bar Annual Meeting 2015, 2014, 2012, 2011, 2010, 2009, 2008, 2007,  2006, 2005, 2004, 2003, 2002, 01, 00, 99, Court 2013

ABA Defending Internet Crime 2009 Chicago

-Recent Criminal Cases Middlesex Bar 2015, 2014, 2012, 2010,  NJSBA 2015

-Personal Injury Litigation- NJ ICLE/ NJ State Bar  2001, 2000, 1999, 1998, 1997, 1996, 1995, 1994, 1993,  1991;     Civil Trial Practice- Middlesex Bar 2004

Sayreville Police Recent Criminal cases 2013, Edison Police- Recent Criminal cases 2009; Edison Police Auxiliary- Search and Seizure law

PUBLICATIONS:

      Published 150 separate Law Review and Legal Periodical articles in legal journals such as NJ Law Journal, American Bar Association Barrister, New Jersey Lawyer, ABA Law Practice Management, and NJ State Bar Association's Dictum.  Complete list at www.njlaws.com/leglpubs.html

KENNETH  VERCAMMEN, ESQ.

SPEAKING ENGAGEMENTS ON WILLS, PROBATE & ELDER LAW

Nuts & Bolts of Elder Law - NJ Institute for Continuing Legal Education/ NJ State Bar     ICLE/NJSBA 2015, 2014, 2013, 2012, 2011 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2000, 1999, 1996

Edison/ Metuchen Update on Wills and Estate Administration 2015, 2014, 2013

-Elder Law and Estate Planning- American Bar Association ABA San Francisco 2013, Chicago 2012, Toronto 2011, Chicago 2009, New York City 2008, Miami 2007

-Highland Park Seniors 2015, 2010; East Brunswick Adult School 2009, 2008 Avenel Golden Circle 2010’

Middlesex County Police Chiefs 2009- Living Wills

Middlesex County College- Wills & Probate 2007

Edison Adult School -Wills, Elder Law & Probate- 2007, 2006, 05, 04, 03, 2002 [inc Edison TV], 01, 00,99,98,97

South Plainfield Seniors- New Probate Law 2005, East Brunswick Seniors- New Probate Law 2005

Old Bridge AARP 2010, 2002; Guardian Angeles/ Edison 2002; St. Cecilia/ Woodbridge Seniors 2002; 

East Brunswick/ Hall's Corner 2002;

-Linden AARP 2002

 -Woodbridge Adult School  -Wills and Estate Administration -2001, 2000,1999,1998,1997,1996

Woodbridge Housing 2001; Metuchen Seniors & Metuchen TV 2001; Frigidare/ Local 401 Edison 2001; Chelsea/ East Brunswick 2001, Village Court/ Edison 2001; Old Bridge Rotary 2001; Sacred Heart/ South Amboy 2001; Livingston Manor/ New Brunswick 2001; Sunrise East Brunswick 2001; Strawberry Hill/ Woodbridge 2001;

-Wills and Elder Law - Metuchen Adult School 1999,1997,1996,1995,1994,1993

-Clara Barton Senior Citizens- Wills & Elder Law-Edison 2002, 1995

-AARP Participating Attorney in Legal Plan for NJ AARP members 1999-2005

-Senior Legal Points University of Medicine & Dentistry UMDNJ & St. Peter's-2000, 1999,1998

-East Brunswick AARP Wills 2001; -Iselin/ Woodbridge AARP Wills 2000

-Metuchen Reformed Church; Franklin/ Somerset/ Quailbrook Seniors 2001

-North Brunswick Senior Day 2001

KENNETH   VERCAMMEN- Community Service

NON- PROFIT:  -Edison Elks-Presiding Justice 1993- Present

                               St. James Hands of Hope Food Bank Networking Social Coordinator

                               Retired Police & Fire Local 9 Honorary member

   -Y.B. CHOI TAE KWON DO (Korean Karate)- 4^th degree Black Belt awarded 2008      

3rd degree 2004; 2nd degree December 1993, 1st degree Black Belt December 2001

                        

-Raritan Valley Road Runners- Comeback of the Year Award 2002 and ranked Master Distance Runner; State Champion 5k Master team 2008; State Champs 20,000 meter team 2005,                

                  New Jersey State Age Group Champion Garden State Games 5,000 meter run 1993

                  -Bishop Ahr/St. Thomas Aquinas H.S. Alumni Society  Past Vice-President;

                Class of 1977- 25 year Reunion Chair

            -Edison 14th District Committeeman Elected 1988-1994

            -St. Francis Cathedral- Church Lector 1990-1994

               -University of Scranton, North Jersey Alumni Chapter Past Co-Chair Social

            -Knights of Columbus-Fourth Degree Knight, Edison Council

            Past Happy Hour Chair Metuchen Chamber of Commerce, Edison Chamber of Commerce;

RUNNING:

Raritan Valley Road Runners RVRR                 Rumson HashHouse Harriers

Jersey Shore Running Club JSRC                     USATF- US Athletic Track & Field

Central Jersey Road Runners CJRR                  Jersey Shore Triathlon Club   JSTC

Freehold Area Running Club FARC                  Sandy Hook Triathlon Club

        First Place:  Cocoa Beach 2 mile 2008, 2007; Cranford Run for Lupus 4 mile 2006,  JSRC Twilight run 2006. Indian Trials Middletown  3m 2005,2004; Stroudsburg 5k 2005, 2004; Wildwood 5k, Ocean Winter 4 mile, Edison Lannie 5k, 2004; Washington DC Run for Justice 5K  2002 First Place- CJRR Summer 5K 2002    First Place- Bergen Bar 5k Law Day Run May 2001

CJRR Age group  champ  2005, 2004, 2002, 1996, 1995

New York Marathon top 100 NJ Finisher

ACTIVITIES:        Married 1989, one son born 1991, daughter born 1994

                                Weekend Road Running Races,  Triathlons,  Soccer

                                 Tae Kwon Do Karate Black Belt

SOUTH BRUNSWICK AREA

Summer Blast/Ireland Brook Neighborhood Picnic Sponsor

So. Brunswick Soccer Asst. Coach Travel Team 1997-2006

So. Brunswick Athletic Assoc.- Team Sponsor and helper with son's team

So. Brunswick 5k-  volunteer

So. Brunswick Bicentennial Volunteer

Franklin & So. Brunswick 50 Mile Bike Volunteer and 62 mile Finisher

CHARITABLE:        American Cancer Society-Middlesex Chapter

                                    Past chair- Annual Summer Fundraiser Picnic-  

                                    Past Chairman, Annual Christmas Fundraiser-

                                    Recipient-Young Professionals Award-

                                    Past Board of Directors -   Founder /Chair-Young Professionals

Make a Wish Foundation- Chair 19th Annual Summer Blast in Belmar, NJ

                                                Past Co Chair Christmas Fundraiser

 KENNETH VERCAMMEN, ESQ.  Education & Awards

LEGAL EDUCATION:     The Widener/ Delaware Law School, J.D.,  May 1985

Class Rank:   Top Ten Percent

Awards: Honor Grades:   Federal Income Tax, Business Organization, Criminal Law, Advanced       Advocacy, Family Law,  New Jersey Practice, Unfair Trade Practices, Professional Liability.

Outstanding Service Award Recipient in Graduation Ceremony

Delaware Merit Scholarship - 1983, 1984

Provincial Winner - Phi Delta Phi Legal Honor Fraternity Graduate of the Year Award

Who's Who in American Law Schools

ACTIVITIES: 

Law Review- Senior Staff-Member

Harvard Journal of Law and Public Policy, Senior Editor 1984-1985

Winner  - Sixth Annual Trial Advocacy Competition

First Prize - Delaware Law School/ATLA Environmental Law Essay Contest

Delaware Law Forum, Casenote Editor

Working Scholar- Hon. Philip Gruccio, Assignment Judge of Atlantic, Cumberland, Cape May, Salem        Counties

Association of Trial Lawyers of America, Delaware Chapter Treasurer

Law School Running Club - President

Research Assistant - Dean Arthur Weeks

Publications- Published in Law Review and wrote more articles than 75% of law faculty members

        

PRELEGAL EDUCATION: University of Scranton      B.S., January 1981

         Major:  Political Science:  Graduated Cum Laude in 3-1/2 years

Honors: 

         - Cited in Who's Who in American Colleges and Universities;

         - Dean's List;   Pi Gamma Mu Honor Society;  Pi Sigma Alpha Honor Society.

         - Varsity Cross- Country -  Team  Captain and Record Holder of Indoor Half-Mile

         - District Magistrate Thomas Hart-  Paid Law Clerk/ Executive Assistant

         - Pre-Law Society Public Relations Director

         - Voter Registration Drive Coordinator

         - Internship with Pa. Representative  Hon. Fred Belardi

         - School Newspaper Staff and Sportswriter

         - WYRE radio station sports caster

         - 3rd Place Wrestling Tournament

         - Campus Bowl Intellectual Competition (Team Captain)

         - Trustee Day Volunteer, Red Cross Blood Drive Volunteer

         - Senior Class - Hard Rockers Social Committee Chair

         -Alumni Society-Estate Planning Council 1997-Present

         - Class of 1981  20 year Reunion Executive Committee member 2001 -25 Year Reunion Co-chair

                                           KENNETH VERCAMMEN

Attorney at Law

    2053 Woodbridge Ave.

Edison, NJ 08817

732-572-0500

         The American Bar Association is the largest voluntary professional organization in the world with more than 400,000 members

AMERICAN BAR ASSOCIATION - National Appointments:

General Practice Solo & Small Firm Division

-   Criminal Law Committee Chair 2012- Present,  Deputy Chair 2006-2012

-   Author of Book “Criminal Law Forms”

-Estate Planning, Probate & Trust Committee- Co-Chair 2012- Present,  Chair 2008-2009, 2006-2007

-Elder Law Committee  Chair 2005- present, Vice Chair 1996-1999

- Tort, Personal Injury and Insurance Committee  Chair 2005- 2006

-Deputy Chair and Newsletter Editor-GP Marketing Legal Services Committee 1993 -1996

- Probate & Estate Planning Committee- Newsletter Editor & Vice Chair 1997-1999, Vice Chair 2005

-Litigation Committee Member 1993 - present

AMERICAN BAR ASSOCIATION SPEAKING ENGAGEMENTS:

-Handling the Criminal, Misdemeanor and Traffic Cases August 10, 2013 ABA San Francisco Annual Meeting

- Why Traditional Planning Fails Seniors: What you can do to help your clients not fall in the same trap 2013 ABA San Francisco Annual Meeting

-ABA “Running Your Practice Like a Business

-Elder Law, Estate and Probate  2012 ABA Chicago Annual Meeting

-Elder Law, Estate and Probate  2011 ABA Toronto Annual Meeting

-Elder Law, Estate and Probate  2009 ABA Chicago Annual Meeting

-Elder Law and Probate New York City 2008 Annual Meeting

- Improving Your Elder Law & Estate Practice San Francisco, CA 2007

-Elder Law and Estate Planning-  ABA Miami Mid Year 2007

-Elder Law Practice, New Ethical Ideas to Improve Your Practice for  Clients ABA Hawaii 2006

-Marketing Success Stories ABA Toronto 1998

-Olympians of Marketing- ABA Annual Meeting- Orlando, Florida 1996

-Unique Marketing Techniques & Client Relations III ABA Annual Meeting-Chicago 1995

-Personal Marketing & Relations - 1995 Miami ABA meeting LPM Personal Marketing Skills IG

 co-sponsored by four Major National Bar Sections and committees

-How to Start a Practice-1994 New Orleans ABA Annual Meeting LPM primary sponsor

-1993 New York Annual Meeting "Marketing for Small Firms"

LAW PRACTICE MANAGEMENT SECTION ABA- LPM

-Co-Chair with Jay Foonberg-ABA LPM Personal Marketing Skills Group 1998,1997,1996,1995,1994

-Speaker at many ABA Annual Meetings

-National Liaison and ex-officio member of Law Practice Management Section Council 1993 - 1995

-National Chair - Law Practice Management Committee YLD 1992-1993

-Chair and Newsletter Editor-Marketing Legal Services Committee 1996-1997,1999-2000

KENNETH VERCAMMEN

Attorney at Law- Other criminal and law enforcement speaking

    2053 Woodbridge Ave.

Edison, NJ 08817

732-572-0500

New Jersey State Bar Association- Municipal Court Section Chair 2003-2004, Vice Chair 1999-2002;    Board member 2004-present

Criminal Law Section member 2013-present

Middlesex County Bar Association  Chair Municipal Court Practice Committee 1997-2008

County Bar Board of Trustees    2000- 2006

SPECIAL ACTING PROSECUTOR: Woodbridge, East Brunswick, Metuchen, South Brunswick, Perth Amboy, Cranbury, South Plainfield, Clark, South River, Hightstown, Carteret, Jamesburg, Berkeley Heights on conflict matters.  Previous experience with the Delaware County, Pennsylvania District Attorney Office, Middlesex County Probation Department and Scranton District Magistrate Office.

Past President- Middlesex Municipal Prosecutor's Association

Metuchen Public Defender 2001- present            Edison Public Defender  1990-1991

New Jersey State Bar Association –Solo /General Practice Section-Board of Directors 1995- 2009

                             NJSBA Solo Day Programs- Keynote Speaker 2014, 2013

                                                Speaker 2013 Ethics in Marketing

Equity Jurisprudence Special Committee [Chancery & Probate] Presidential Appointment 2012-present

ADJUNCT PROFESSOR         Middlesex County College

                                                      Edison, NJ    February, 2001-April, 2001; Jan.  1990-May, 1991

    Instructor of "Criminal Law and Procedure" and Business Law.  Taught college students the elements of crime and the criminal procedure system.  Explained the incidents before and after trial and analyzed the impact of the Constitution on crimes and criminal procedures.

New Jersey Superior Court - Certified Mediator 1997-

New Jersey Supreme Court Committee on Municipal Courts  2000-2005

Other Speaking

Hot 97 radio “Street Soldiers” program on hazing and football player assaults 2014

Edison Municipal Alliance- Underage Drinking- a problem 2014

Rutgers Law School Newark- Ethical Marketing 2015, 2013

-Cablevision TV- Law on the Line 2003, 2001, -New Jersey Network TV- Due Process TV show 2000

-Woodbridge School #21- Juvenile Law Update 2009

-Piscataway Police- Update on criminal cases & search law

-Update of Municipal Court-NJSBA Annual Meeting Atlantic City 1999,1997, 95, 94

- Cranbury Twp Municipal Alliance Against Substance Abuse 2004, 2002       

-ATLA-NJ - New Jersey Courts 1991

-Intoxicated Driver Resource Center/IDRC - DUI Law 1999, 1991

-Preventing the Impaired Driver-Coalition Against Impaired Drivers 1992

-Winning Lawsuit Threshold Cases NJSBA 1992

-WCTC Radio Mid-Day Legal Advisor - Criminal and Traffic Laws 1991 and 1990

-Computers in Litigation-NJSBA Law Office Management 1994

-Self Defense Law in New Jersey - Cranbury Police Dept. 1997,1993,1992

Self Defense and Home Protection - Speaker - New Brunswick Crime Watch - 1989

-Wills and Power of Attorney 1991 Edison Democratic Association

Defending Speeding Cases - New Jersey State Bar Association/NJSBA  - 1989

-Family Law & Domestic Violence Trial Practice NJ State Bar Association   1995,1994,1993

-Automobile Insurance - Middlesex County College - 1990

-Criminal & Juvenile Courts Piscataway Vo Tech – 1990

-Wills, Elder Law and Probate-South Brunswick Adult School & Channel 28 TV 1999, 1997,1993

-Wills and Estate Planning-Old Bridge Adult School 1998,1997,1995

-Senior Citizen Law-Perth Amboy YMHA 1995;  Temple Beth Or 2002;

-Wills, Living Wills and Probate-Spotswood Community School 1995,1994,1993

-Wills and Probate-Sayreville Adult School 1997, 1996,1995,1994

-Living Wills-New Jersey State Bar Foundation and St. Demetrius, Carteret 1994

-Wills and Estate Planning-Edison Elks and Senior Citizens January 1994

-"Legal Questions Clinic" Metuchen Adult School March 1995,1994,1993

-Estate Planning to Protect Families-Metuchen Chamber of Commerce April 1993

-Living Wills-Dean Witter and Nordstrom’s, Menlo Park Mall October 1992; Trusts and Living Wills-Dean Witter, Metro Park, June 1992; Estate Planning-North Brunswick Republican Club May 1992;

ABA Attendance at Leadership Conferences and participation at following Annual and Sectional meetings: Boston 2015, San Antonio TX 2014 2013 San Francisco Annual Meeting, 2012 ABA Chicago Annual Meeting;  2011 ABA Toronto, Chicago 2009, New York 2008, Philadelphia  GP 2007, San Francisco 2007, Washington GP 2007, Miami 2007, Hawaii 2006, Philadelphia LPM 2005; Washington DC 2002; Philadelphia 2002; London 2000, New York 2000, Atlanta 1999, Beverly Hills 1999, Cancun LPM 1998, Naples-LPM 1997; Captiva 1996, Orlando 1996, Coronado LPM 1995, Chicago 1995, Miami 1995, Washington D.C. GP 1995, Vancouver LPM 1995, New Orleans 1995, Napa, CA LPM 1994, Colorado LPM 1993, New York 1993, Boston 1993, San Francisco 1992, Cleveland GP 1992, Scottsdale AZ 1991, Los Angeles 1990, Hawaii 1989, Philadelphia 1988, Toronto 1988, New York City 1986, Washington DC 1985

Jersey Shore Medical Center Chair-18th Annual Summer Blast to Benefit the Jersey Shore Regional

                                                   Trauma Center at Bar Anticipation, Belmar 1993

American Red Cross Past Board of Directors

-Opening a Business-Sayreville Adult School 1997,1996,1995

-Starting a Business-Brooklyn Bar Association 1995,1994