John L. Berger
Partner
Profile
John L. Berger has extensive experience in federal income taxation and estate planning, including planning for both closely held and public corporations. He counsels clients in connection with reorganizations, mergers and acquisitions, redemptions, financings, and other transactions. John is a Partner of the firm's Business Tax Counseling & Structuring practice group.
John's business practice also includes advising start-up business ventures about choice of entity. He has extensive experience in the field of state taxation, having represented clients before taxing authorities and litigated tax controversies.
John also practices complex estate planning with particular emphasis on integrated estate, gift and income tax planning for owners of closely held businesses, the utilization of life insurance as part of the estate plan and the use of generation-skipping trusts.
Areas of Practice
- Business Tax
- Business Tax Counseling & Structuring
- Employee Benefits & Executive Compensation
- Investment Management
- Trusts & Estates
Professional Career
Professional Associations
- New Jersey State Bar Association
Publications
Does the Bell Toll for Personal Residence GRITs, May 1999
Integrating Retirement Accounts, February 2000
New Jersey Enacts Substantial Tax Hikes, July 8, 2009
New Jersey's Business Tax Reform Act Makes Major Changes to the State's Taxation of Business Entities, August 2002
Potential Benefit to Unsecured Creditors from the Worker, Homeownership, and Business Assistance Act of 2009, December 28, 2009
Return of the Federal Estate Tax: Now What?, December 2010
Tax Increases in the President's Budget Plan, March 2009
The American Recovery and Reinvestment Act of 2009: Key Business and Individual Tax Provisions, February 16, 2009
The Impact of Fluctuating Interest Rates, May 9, 2005
The Tax Relief Act of 2010: Key Business and Individual Income Tax Provisions and Incentives, February 2011
The Tax Relief Act of 2010: Key Business and Individual Income Tax Provisions and Incentives, December 2010
Bar Admission
Education
New York University (L.L.M , 1991 ), in Taxation
Boalt Hall School of Law, University of California (J.D. , 1982 ),
University of Rochester (B.A. , 1978 ), magna cum laude, Phi Beta Kappa