Estate Tax and Special Needs Trusts (E1610509)

Vincent M. Blazewicz currently works at Certified Financial Services, LLC as a Financial Specialist serving the insurance and investment needs of individuals and small business owners. He is a Registered Representative and Investment Advisor with Park Avenue Securities. Mr. Blazewicz joined Certified Financial Services in 2004, because of their process, their knowledge, strategies and dedication to providing outstanding client service. Vincent has a significant practice working with the special needs community, particularly autism.

Philip Drudy is a Member of Smolin in Fairfiled, NJ. He is a licensed Certified Public Accountant in New York and has been practicing public accounting for over 30 years. Phil services clients in the Transportation, Real Estate, & Professional Services industries.

He provides these companies and their owners with substantial tax service.

Phil is a member of both the American Institute of Certified Public Accountants, the New Jersey and New York State Society of CPAs. He is a past Chairman of the Partnership Committee of the New York State Society of CPA’s.

Phil is actively involved in the community. He is a frequent speaker at seminars and conferences across the country on tax, estate planning, and business life-cycle issues. He is often called upon by the national and local media for contribution on current topics in these areas, including The Tax Adviser and NJ Monthly. He has been quoted in The Wall Street Journal, The New York Times, and several Bloomberg financial publications. He also is the author of several published manuals and newsletters.

Phil is on the advisory board for the Executive’s Tax & Management Report newsletter, published by CCH Publications, a Wolters Kluwer company. He serves on Smolin Lupin’s BDO Alliance, CPE-Training, Information Technology, and Marketing Committees. Phil is the partner in charge of Smolin Lupin’s Tax Services, which creates the policies for the Tax Department as well as manages all tax related business and development.

Phil has an extensive professional background working for national big four firms, as well as regional firms in the New York Metropolitan area. Phil is a graduate of Brooklyn College with a B.S. in Accounting and a graduate of Brooklyn Law School with a Juris Doctor degree. He practices out of Smolin's Fairfield, New Jersey office and also resides in Fairfield, New Jersey.

Alex M. Hilsen, Esq., LL.M. earned his J.D. at Widener University School of Law in Wilmington, Delaware, his B.S. at Nyack College, in Nyack, NY, and recently received his Master of Laws (LL.M.) degree in estate planning from The John Marshall Law School in Chicago, Illinois. He is a member of the New Jersey State Bar. Mr. Hilsen has financial services and advisory experience at Fortune 500 companies such as Merrill Lynch and Citigroup where he monitored and advised clients on all avenues of investing and financial planning. Previously licensed as a General Securities Representative, Investment Advisor and Life and Health Insurance Advisor, he is familiar with a broad array of investment strategies. At Sussan, Greenwald & Wesler, Mr. Hilsen uses his financial expertise to help guide our clients in estate issues, including Special Needs trusts, Wills, and General Estate Planning. Mr. Hilsen is the parent of a child with special needs and is dedicated to making a change in the lives of individuals with special needs and their families.

Richard Lofredo is a financial advisor with Certified Financial Services, Paramus, New Jersey. A respected financial professional and educator with three decades of experience providing financial planning strategies to families, business owners and corporate executives. From money management and Special Needs Planning, to retirement and life insurance planning, Mr. Lofredo’s success can be attributed to the relationships he develops with his clients. Satisfied clients speak of his guidance as having helped them focus on their financial health and feel more confident in their family's future.

Mr. Lofredo’s goal is to educate, encourage and guide families toward a brighter financial future. He also provides valuable expertise to families with special needs. Families and guardians of children with special needs face unique challenges—retirement planning takes on a whole new meaning when you have a child that will someday be an adult who will depend on you for education, health care and financial security. Mr. Lofredo passionately continues to educate himself on the various government services available to the special needs community, as well as the challenges that face so many families. Because of his continuous education, he is able to provide a truly understanding approach to financial planning that takes into account the unique circumstances of each family. He understands that as families navigate their way through a new diagnosis, questions about the long-term future arise. Mr. Lofredo is well-equipped to guide families through this process, securing all aspects of financial planning that account for all members of the family.

A graduate of Ramapo College, Mr. Lofredo has earned the following certifications: Series 6, 7, 63 &65; Life, Accident, Health & Annuities insurance licenses; ChFC and CLU.

Christopher Massaro is a Member in the firm's Litigation Department. He has successfully resolved a variety of state and federal court matters for both individuals and businesses. Although most of his cases are addressed in New Jersey, Christopher has also litigated matters in New York, Pennsylvania, Florida, Arizona and California. During his career, Christopher has represented clients in disputes involving the following areas:

• Commercial litigation
• Contract litigation
• Shareholder litigation
• Probate/estate/trust litigation
• ERISA litigation
• Construction and surety litigation
• Bankruptcy litigation
• Employment litigation
• Professional malpractice
• Land use

• Obtained a court order barring a subordinated lender from interfering with the repayment of an $8 million loan held by a commercial lender;
• Prevented the majority shareholders of a closely held corporation from wrongfully terminating a minority shareholder who was serving as the corporation’s president;
• Invalidated a shareholder vote conducted by a large, private corporation that would have authorized the sale of all corporate assets in violation of the shareholders’ agreement and the interests of several shareholders;
• Obtained partial summary judgment against a national health insurance company on behalf of a medical practice in a case involving ERISA benefit claims. The remainder of the suit was

Steven M. Saraisky, Esq. is a member at Cole Schotz P.C. Mr. Saraisky’s practice encompasses all phases of business planning, tax and estate planning, and estate administration. He regularly advises clients regarding their estate planning and the gift, estate and generation-skipping tax considerations of their plans. Frequently, this involves complex estate planning with Wills, insurance trusts and the implementation of sophisticated estate planning techniques .Mr. Saraisky advises many international clients regarding U.S. aspects of their planning.

His practice also includes (1) working with business owners regarding all phases of their businesses, (2) representing taxpayers in tax audits and administrative appeals, (3) contested estate matters, including advising executors, trustees and beneficiaries with respect to estate or trust administration and fiduciary issues, (4) advising private foundations and public charities regarding operational and tax issues and (5) estate administration.

He is a frequent lecturer and author on estate and tax planning, estate administration, business succession planning and related issues. He is active in several bar association groups, including the Greater New Jersey Estate Planning Council (board member), the Bergen County Estate Planning Council, and the New Jersey State Bar Association.

Mr. Saraisky earned a JD from the University of Chicago, and an AB from Dartmouth College.