NJBiz Leaders in Law – Jonathan Kukin + Bruce rosenberg

Winne Banta Basralian & Kahn is proud that two of our attorneys, Jonathan Kukin and Bruce Rosenberg have been selected as 2024 Leaders in Law award honorees by NJBIZ. NJBIZ will be honoring Jonathan, Bruce and other honorees at an event at the Somerset Palace on May 14.

Following an open nomination period, honorees were chosen by a panel of independent judges. Those selected were identified as legal professionals whose dedication to the industry and to their communities is outstanding.

Kukin Jonathan 1360 1
Rosenberg Bruce 1027 1

NJBiz Leaders in Law – Jonathan Kukin + Bruce rosenberg Read More »

2024 edition of New Jersey Super Lawyers and Rising Stars

Congratulations to the Winne Banta attorneys who have been selected for inclusion in the 2024 edition of New Jersey Super Lawyers and Rising Stars, published by Thomson Reuters. Super Lawyers recognizes outstanding attorneys who have attained a high-degree of peer recognition and professional achievement. Super Lawyers recognize no more than 5% of New Jersey attorneys and only 2.5% of New Jersey attorneys receive a Rising Star distinction.

Winne Banta is pleased that Principals Peter J. Bakarich, Jr. (left, in photo) and Kenneth Lehn (center) have been included on the list of 2024 Super Lawyers. Associate Bogdan Kachur (right) has been included on the list of 2024 New Jersey Super Lawyers Rising Stars.


2024 edition of New Jersey Super Lawyers and Rising Stars Read More »

Estate Planning for 2024 and Beyond: Time Is Running Out! Plan Now for Your Family’s Future

An article by Winne Banta Basralian & Kahn’s Jonathan Kukin and Marley Guerrara, “Estate Planning for 2024 and Beyond: Time Is Running Out! Plan Now for Your Family’s Future” was published recently in The New Jersey Law Journal.  In the article, Jonathan and Marley noted, “There are less than two years to take advantage of the highest federal estate and gift tax exemption of all time.  Are you prepared to capitalize on the unprecedented opportunity for tax planning prior to the ‘sunset’?” 

estate planning for 2024 and beyond

Estate Planning for 2024 and Beyond: Time Is Running Out! Plan Now for Your Family’s Future Read More »

review of new liquor License Laws in new jersey

On January 16, 2024, Governor Murphy signed legislation (S-4265/A-5912) into law. This law will boost the number of available liquor licenses and ease a range of restrictions that have hindered breweries and distilleries throughout the State. The following is a summary of the changes that come with the new law.

Inactive/Pocket Licenses

There are currently more than 1,300 inactive or pocket licenses held throughout the state. Inactive licenses are associated with a specific location but are not in use. Pocket licenses are those that have been purchased but are not currently attached to any specific location. The inactive and pocket licenses are one of the leading causes of the low supply of available licenses, as well as the high price of the licenses. The Division of Alcoholic Beverage Control estimates a 15% increase in available licenses with the implementation of the new law.

Under the new law, if a license has remained inactive for two consecutive license terms (a total of two years) the license holder will be obligated to either sell it or use it. If the license holder does not exercise either option, the license may be transferred to neighboring municipalities. Additionally, a municipality where an inactive consumption license has lapsed and has not been renewed for eight years before the law takes effect, may issue a new consumption license at a public sale for use at a licensed premises located within the town.

Mall Licenses

The new law creates a new class of retail consumption licenses which the Governor hopes can create many new licenses throughout the State. The law allows municipalities to issue up to two new licenses for food and beverage establishments in shopping malls with a minimum of 750,000 square feet; and up to four new licenses for establishments in shopping malls with a minimum of 1.5 million square feet. 

With the large number of malls in the state, and the struggles malls have seen since the pandemic and the rise of online shopping, this law can bolster the survival of malls throughout the state.

Breweries and Other Similar Establishments

The new law eases restrictions that have hindered breweries and other similar businesses disturbing their ability to compete against industries in neighboring states. It takes away the requirement to provide tours of the premises to patrons and allows them to hire servers and wait staff. The law will also allow them to sell certain food items (i.e. chips, nuts, and packaged snacks) and non-alcoholic beverages. Additionally, the law allows them to collaborate with outside vendors, host unlimited onsite event and private parties, host a maximum of 25 off-site special events, and participate in up to 25 events hosted by a holder of a special affairs permit. The law also increases the number barrels permitted to be manufactured per year from 100,000 to 300,000 and allows the license holders to sell and distribute 50% of the beer produced on premises each year directly to retailers, rather than having to sell solely to wholesalers. Finally, the law creates a new farm-brewery license that allows the holders to produce malt alcoholic beverages, up to 2,500 barrels per year, for retail sale to consumers for consumption off the licensed premises.

The new law will give these establishments more opportunities, will allow them to compete against businesses in neighboring states with laxer laws and will allow them to thrive in the industry.

review of new liquor License Laws in new jersey Read More »

Partner Kenneth Lehn successfully defends industrial property owner

Partner Kenneth Lehn successfully defended an industrial property owner in Bergen County against a claim by an adjacent property owner to a prescriptive easement to enter onto the former’s property to facilitate access to loading docks at the adjacent owner’s building based on 30 years of such access.

To ameliorate flooding and hazardous conditions mandated by the New Jersey Sports & Exposition Authority, Winne Banta Basralian & Kahn’s client, following a plan approved by the Authority, had installed improvements, including a one-foot-high curb with a built-in filter to direct the excess water to a drain and sump pump to alleviate the flooding.  This eliminated the neighbor’s ability to drive tractor trailers onto the law firm’s client’s property to facilitate access to the neighbor’s loading docks, resulting in a claim to compel removal of the improvements and permit continued access.

The trial court dismissed the claims because the historic access had been allowed with the permission or consent of Winne Banta Basralian & Kahn’s client or its predecessors and, thus, was not adverse or hostile to its ownership rights, as required to create a prescriptive easement (that is, a permanent right to drive onto the client’s property).  The Appellate Division affirmed on January 16, 2024.

Partner Kenneth Lehn successfully defends industrial property owner Read More »



The US Internal Revenue Service has announced their annual adjustments to exclusions and exemptions due to inflation.

                                                            2023                            2024                           

Annual Gift Tax Exclusion                $17,000           →        $18,000

Lifetime Gift/ Estate Tax                  $12,920,000    →       $13,610,000

Combined Exemption

The annual gift tax exclusion will be increased to $18,000 per recipient for 2024 from $17,000 in 2023.

The gift and estate tax exemption will be increased to $13.61 million per individual for 2024, an increase of $690,000 in 2023. This increase means that a married couple can exempt a total of $27.22 million before having to pay any federal gift or estate tax. The Generation Skipping Tax Exemption also provides another opportunity for clients to maximize their ability to pass their hard-earned monies to multiple generations.


Each year, the IRS sets the annual gift tax exclusion, which allows a taxpayer to give a certain amount (in 2024, $18,000) per recipient tax-free without using up any of the taxpayer’s lifetime gift and estate tax exemption. Married couples may give $36,000/year per recipient beginning next year. This is an annual opportunity to transfer substantial assets gift-tax-free. Further, not only are the assets removed from the taxpayers’ taxable estates, the assets’ future appreciation also avoids gift and estate taxes.


If one gifts an amount that is above the annual gift tax exclusion, that individual will use a portion of his or her lifetime gift tax exemption ($13.61 million in 2024). The gift and estate tax exemptions are linked, meaning that the use of one’s gift tax exemption will reduce the exemption available for one’s estate. If one makes gifts in excess of the annual gift tax exclusion, one must file a gift tax return, due April 15 in the following year, to report the gift and track the amount of the lifetime exemption that has been used.

It should be noted that although the IRS has announced an inflationary increase to the lifetime gift and estate tax exemption, that amount is set to be cut in half at the start of 2026. The time is now to start the planning process to determine what works for your specific family situation.

As always, the attorneys at Winne, Banta, Basralian & Kahn are here to serve you.

If you have specific questions pertaining to the information above, please contact one of the attorneys in our Tax, Trusts & Estates Department listed below.

Co-Chairs of the Tax, Trusts & Estates Department

Martin J. Dever, Jr.    mdever@winnebanta.com

Jonathan Kukin         jkukin@winnebanta.com

Partners of the Tax, Trusts & Estate Department

Arthur I. Goldberg        agoldberg@winnebanta.com

Peter J. Bakarich, Jr.     pbakarich@winnebanta.com

Doris Brandstatter               dbrandstatter@winnebanta.com

Associates of the Tax, Trusts & Estate Department

Marley A. Guerrera              mguerrera@winnebanta.com

Qualia C. Hendrickson        qhendrickson@winnebanta.com


Scroll to Top