James Maroules

James A. Maroules is an associate in Winne Banta Basralian & Kahn’s Tax, Trusts & Estates Group. He advises individuals, families, closely held businesses and nonprofit organizations on tax-efficient wealth transfer, estate and trust administration, and federal, state and local tax controversy matters.

Mr. Maroules’ planning practice ranges from core estate planning documents—wills, powers of attorney and advance directives—to sophisticated estate, gift and asset protection strategies designed to minimize estate, gift and generation-skipping transfer taxes and preserve family wealth across generations. He has significant experience drafting complex planning documents for high-net-worth individuals and families, including multigenerational “dynasty” trusts, life insurance trusts, qualified personal residence trusts and grantor retained annuity trusts. He also counsels clients on the tax-efficient transfer of interests in closely held businesses and real estate holding companies, as well as charitable planning, including the formation and operation of family foundations and other tax-exempt entities.

In addition to his planning work, Mr. Maroules assists fiduciaries and beneficiaries with probate and trust and estate administration and represents clients in related disputes.

Mr. Maroules also represents taxpayers in federal, state and local tax controversies, including audits, refund claims, offers in compromise, voluntary disclosure agreements and other disputes before taxing authorities. Prior to joining Winne Banta, he was an Indirect Tax Manager in the Multistate Tax Services practice of Deloitte Tax LLP, where he defended taxpayers in state and local indirect tax matters, performed indirect tax merger and acquisition due diligence, led reverse indirect tax audits that identified and secured substantial refund opportunities, and advised on the implementation of ERP systems and tax engines such as Vertex, Avalara, Oracle, NetSuite and SAP from an indirect tax perspective.

Earlier in his career, Mr. Maroules practiced at regional New Jersey law firms, focusing on taxation and estate planning, business and real estate transactions, trust and estate administration and litigation, consumer debt settlement, and personal injury matters. Before entering the legal profession, he worked in New Jersey automotive dealerships, assisting clients from around the world with the purchase of vintage, exotic, and collectible automobiles.

Mr. Maroules is a member of the American Bar Association Section of Taxation, the New Jersey State Bar Association, the Bergen County Bar Association and the Hellenic Lawyers Association of New York. He is also a proud member of the American Hellenic Educational Progressive Association (AHEPA) and is active in the Greek American community in the tri-state area. He serves as chair of the audit committee at St. Nicholas Greek Orthodox Church in Wyckoff, New Jersey.