May 2015 Issue - Burlington County Bar Association

The Straight Word
Vol. XLX, No. 5
Burlington County Bar Association
Mark Your
May 2015
— Join us Friday, June 5 —
Run for the Bar – 8:30 a.m.
Kings Grant, Marlton
Law Day Proclamation – 9 a.m.
Old Courthouse, Mt. Holly
Law Day Dinner – 6 p.m.
Indian Spring Country Club, Marlton
Mental Wellness Seminar – 2 p.m.
Doubletree Suites, Mt. Laurel
12 Federal Practice Seminar – 4:30 p.m.
County Office Building, Mt. Holly
20 Workers’ Compensation Seminar – 4:30 p.m.
County Office Building, Mt. Holly
BCBA Board of Trustees Meeting – 4:30 p.m.
Bar Headquarters, Mt. Holly
BCBF Board of Trustees Meeting – 5:30 p.m.
Bar Headquarters, Mt. Holly
27 Commercial Law Seminar – 4:30 p.m.
County Office Building, Mt. Holly
28 Summer Hazards Seminar – 4:30 p.m.
County Office Building, Mt. Holly
Installation Dinner – 6 p.m.
Valenzano Winery, Shamong
19 Annual Bar Picnic – 1 p.m.
Flying W, Medford
Inside This Issue
President’s Message. . . . . . . . . . . . . . . . . . . . 3
Baby Boomers and Retirement. . . . . . . . . . . . 5
Don’t You Just Love Tax Surprises?. . . . . . . . . 6
Wine Pick of the Month. . . . . . . . . . . . . . . . . 6
Whine of the Month. . . . . . . . . . . . . . . . . . . . 7
May 2015 The annual Installation of Officers Dinner is set
for Friday, June 5, 2015 at the lovely Valenzano
Winery in Shamong, NJ. The festivities get
underway at 6 p.m. with hors d’oeuvres, followed
by Mr. Walker’s swearing in at 7 p.m. and dinner,
featuring a pig roast, beginning at 7:30 p.m.
Guests will enjoy dinner al fresco (covered in the
event of rain) nestled next to the vineyards in full
bloom, wine tastings all evening, and a delicious
menu, including vegetarian options.
Kevin Walker, Assistant Public Defender for the State of New Jersey,
takes the reigns from Roger Lai, associate with the law firm of Cooper
Levenson in its Atlantic City, NJ office.
Oaths of office will also be administered to the officers and trustees of
the Association and Foundation for the 2015-16 year. The new slate
of officers is: Elizabeth M. Garcia, President-elect; Douglas L. Heinold,
Vice President; Jennifer Stonerod, Treasurer; and Pamela A. Mulligan,
Secretary. New and reappointed trustees include: Joan M. Burke, Brett E.J.
Gorman, John L. Laskey, Steven A. Traub, and Berge Tumaian. Samantha
J. Foss will serve as Young Lawyer Trustee for a two-year term alongside
Victoria A. Schall. Kim C. Belin will be installed as President of the
Burlington County Bar Foundation.
After earning a B.A. in history at Rutgers University in 1982, Kevin Walker
attended the Rutgers School of Law in Camden. Following graduation,
he took a clerkship with Hon. John W. Fritz, a presiding judge in the
Appellate Division of Superior Court.
Upon completion of his clerkship, Walker worked for two years as an
associate for Shanley & Fisher, a large litigation firm in Morristown, New
Jersey. He then returned to South Jersey and worked for four years as an
assistant prosecutor in Camden County. After another stint in private
practice, Walker became, in 1996, a staff attorney with the Office of the
Public Defender, Burlington Region, where he handled a number of
capital cases. From 2008 to 2015 Walker was head of the Public Defender’s
Office in Burlington County. He is currently an Assistant Public Defender
with supervisory responsibility for a number of trial regions throughout
the state.
(Continued on page 4)
The Straight Word
The Straight Word
Bar Briefs
Published Monthly by
The Burlington County Bar Association
137 High Street, 3rd Floor
Mt. Holly, NJ 08060
New Members
Robert W. Cusick, Esq.
Robert W. Cusick, Equire PC
89 N. Haddon Avenue
Haddonfield, NJ 08033
(267) 357-1699 Fax (267) 612-2036
[email protected]
Michelle H. Badolato, Esq.
Stradley Ronon Stevens & Young, LLP
457 Haddonfield Road, Suite 100
Cherry Hill, NJ 08002-2223
(856) 321-2401 Fax: (856) 321-2415
[email protected]
Chintan Desai, Esq.
Kim Winston, LLP
1307 White Horse Pike, Suite 601
Voorhees, NJ 08043
(856) 520-8983 Fax (914) 297-6660
[email protected]
Benjamin L. Dash, Esq.
Dash Farrow, LLP
39 East Main Street
Moorestown, NJ 08057
(856) 235-8300 Fax: (856) 235-2622
[email protected]
Michele Gibson, Esq.
Michele Gibson, LLC
3111 Route 38, Suite 11, #105
Mount Laurel, NJ 08054
(609) 234-8499
[email protected]
Timothy S. Farrow, Esq.
Dash Farrow, LLP
39 East Main Street
Moorestown, NJ 08057
(856) 235-8300 Fax: (856) 235-2622
[email protected]
Patrick A. Russo, Esq.
Address Withheld
Luke D. Griffith, Esq.
Weinberg, Kaplan & Smith, PA
109 N. Haddon Avenue
Haddonfield, NJ 08033
(856) 375-1586 Fax: (856) 795-9469
[email protected]
Kimberly Pelkey Sdeo, Esq.
Hulse & Germano, LLC
1624 Jacksonville Road, Suite 1
Burlington, NJ 08016
(609) 387-5300 Fax (609) 387-9169
[email protected]
Matthew D. Spittal, Esq.
Parker McCay, P.A.
9000 Midlantic Drive, Suite 300
Mount Laurel, NJ 08054
(856) 596-8900 Fax (856) 552-1427
[email protected]
Join friends and colleagues for a fun
and casual evening as we celebrate
Christmas in July on Friday, July 10 at
50 Westminster Drive, Lumberton, NJ.
The event will have a Caribbean theme
featuring Caribbean food and drinks. Dust
off those tropical shirts guys (you know
you want to)—it’s time to have some fun!
This fantastic event will benefit the
Burlington County Bar Foundation’s annual
Children’s Holiday Party. The cost to
attend is $25 with the donation of a new,
unwrapped toy or $35 if you opt not to
bring a toy. All proceeds and gifts collected
will be used for the party this December
2015. A flier has been included in this
issue of The Straight Word. Don’t miss this
party—join us for good food, good drinks,
good friends and a great cause!
Email: [email protected]
on the Move
Sonia Johnson, Esq.
Law Office of Sonia Johnson
115-117 High Street
Mount Holly, NJ 08060
(609) 379-6570 Fax: (866) 803-7655
[email protected]
Rachel S. London, Esq.
Wall & London, LLC
15 S. Haddon Avenue, Suite 4
Haddonfield, NJ 08033
(856) 818-4042
[email protected]
Pamela A. Mulligan, Esq.
Ansell Grimm & Aaron, PC
210 Carnegie Center
Princeton, NJ 08540
(609) 557-1045 Fax: (609) 228-5425
[email protected]
Sandford F. Schmidt, Esq.
61 Union Street Medford
Medford, NJ 08055
(609) 714-3400
[email protected]
Zachary R. Wall, Esq.
Wall & London, LLC
15 S. Haddon Avenue, Suite 4
Haddonfield, NJ 08033
(856) 818-4042
[email protected]
The Straight Word
Phone: (609) 261-4542
Fax: (609) 261-5423
Lawyer Referral Service: (609) 261-4862
Roger Lai . . . . . . . . . . . . . . . . . . President
Kevin Walker. . . . . . . . . . . . President-Elect
Elizabeth M. Garcia. . . . . . . . Vice President
Douglas L. Heinold. . . . . . . . . . . Treasurer
Jennifer Stonerod . . . . . . . . . . . . Secretary
2012-2015: Joan M. Burke
Richard C. Klein
Steven A. Traub
John A. Zohlman, III
2013-2016: Cedric Edwards
Nikitas Moustakas
Richard J. Nocella
Daniel Posternock
Kim C. Belin
Emmett S. Collazo
Pamela A. Mulligan
Reema Scaramella
2013-2015: 2014-2016: Brett E. J. Gorman
Victoria A. Schall
Immediate Past President:
Katherine D. Hartman
New Jersey State Bar Trustee:
Edward W. Hoffman
Executive Director:
Kara E. Edens
Kara E. Edens . . . . . . . . . . . . . . . . . . Editor,
Print & Circulation Mgr.
All Officers and Trustees of
Burlington County Bar Association
The existence of your Burlington County
Bar Association is made possible by your
financial support. However, our success
in fostering professional growth and
improving the practice depends on your
participation in meetings, programs,
seminars and the work of committees,
as well as your support of our monthly
publication, The Straight Word, by way of
suggestions and contributions.
Contributions are welcome, subject to the
deadline of the 10th day of each month.
There is only one publication during July
and August. The right to edit and publish
is reserved.
May 2015
Bar Briefs
(continued from page 2)
President’s Message
By President Roger Lai
Members in the News
Capehart Scatchard Shareholder Betsy G.
Ramos was a guest on a recent segment of
Coffee Talk, hosted by Charlene Chamberlain
and Barbara Freire. The show was taped on March
27, 2015 at the Radio Visions Network Studio
in Maple Shade and is available for viewing at In the segment, Ms. Ramos,
an estate litigator, discussed the necessity of
estate planning. Her interview covered why you
may be at risk if you do not plan wisely and why
litigation may result if you are not pro-active in
your estate planning. Certified by the Supreme
Court of New Jersey as a Civil Trial Attorney,
Ms. Ramos is a member of the firm’s executive
committee and a Shareholder and Co-Chair of
Capehart Scatchard’s Litigation Department
in its Mt. Laurel office. She has over 25 years
of experience handling diverse matters and
concentrates her practice in business litigation,
estate litigation, tort defense, employment
litigation, insurance coverage, and general
May 21, 2015
12 Noon
Burlington Country Club
Mt. Holly, New Jersey
Have lunch with your friends at the bar.
Order from the menu indivdually.
Dutch treat.
All those interested in attending
are welcome!
May 2015 For anyone who enjoys superheroes, I highly
recommend Netflix’s recent Daredevil television
show. Like all Netflix exclusive television shows,
they recently made available all thirteen episodes of
the first season. If you haven’t yet watched the show,
but intend to, there may be some minor spoilers in
this article.
If you are unfamiliar with the Daredevil character, the connection with the
law is that Daredevil’s alter-ego is actually a lawyer. By day, Matt Murdock
is a criminal defense attorney who protects the innocent. By night,
Murdock assumes his secret identity as Daredevil, the knucklebusting
vigilante who is also known as the “man without fear.” I must confess
that as a lawyer, I often wonder where someone gets the energy to do
both. The writers of the show have certainly done some research into the
New York criminal system. There was a recent a reference to 180.80 day.
In New York parlance, when an accused is incarcerated, a prosecutor must
present a case to a grand jury within a fixed period of time. The 180.80
day is when the accused will be released if there has been no indictment.
As the characters discussed the impact of these statutory requirements, it
was clear to me that the writers had done some research into the nuances
of the New York penal code.
However, research is no replacement for the practicalities of actual
practice. In the pilot, Murdock represents a character that the writers
make clear is innocent of the alleged crimes. When the client is ultimately
exonerated, Murdock says “Job’s easy when your client’s innocent. All
you did is tell the truth.”
This quote didn’t ring true. We have all had clients we believed was getting
the wrong end of a raw deal. On the other hand, we’ve all had clients who
we probably thought were getting exactly what they deserved. Regardless
of our personal feelings, an attorney’s job is to zealously advocate for his
or her client. However, the job is anything but easy when the client is truly
innocent. In thinking about this, there is a definite distinction between
a client who is innocent and one who may merely be not guilty. The last
thing any of us want is to see a client fail to receive justice because of a
failure of our advocacy. Anything short of exoneration is a loss when the
client is innocent. When the client is innocent, anything short of a win
is a loss. Thus, the heavier burden is the one we carry when the client is
truly innocent.
In Daredevil, the main character is confronted by the burden of protecting
the innocent. The vigilante has free rein to act, but, free of the restrictions
and protections of the justice system, must make sure that his self-help
is limited to those who truly deserve it . On the other hand, the attorney
must protect his clients from the injustice, while acting within the
rules of the justice system. The character’s dichotomy is an interesting
one, particularly when one considers the burden or moral imperative
of representing someone he knows to be guilty (See Episode 3). I don’t
want to give away too much, but the attorney and the vigilante don’t
necessarily see eye to eye on this.
So far, Daredevil has been an excellent show with an interesting legal angle
that explores some of the burdens that attorneys face. Of course, this is a
piece of fiction and I certainly don’t suggest that it reflects reality. However,
the writers use the comic book world to explore the questions of what is
morally right as opposed to what may be legal. I highly recommend it, but
be warned that this is not necessarily a kid friendly superhero.
The Straight Word
of the
(Continued from page 1)
A member of the Burlington County Bar
Association since 1996, Walker has served on
the Board of Trustees since 2008. He has served
on the Criminal Practice Section since 1996,
co-chairing the committee since 2006. In
addition to his membership in the Burlington
County Bar, Mr. Walker is a member of the
New Jersey State Bar Association where he has
been a member of the Criminal Law Section
since 1996, serving as trustee from 20042006. Walker is also a former member of the
Collingswood Board of Education from 2003
to 2009, serving as president from 2005-2006.
Walker was admitted to the Bar of the State
of New Jersey in 1985. In May 2008 Walker
earned an M.A. in American legal history from
Rutgers University.
Enjoy a beautiful early summer evening at
Valenzano Winery and show your support of
Mr. Walker and the other incoming officers and
trustees of the Association and Foundation.
Tickets are $85 per person. Reservations can be
made by sending a check to Bar Headquarters
using the flier in this month’s Straight Word. In
addition, ads congratulating Mr. Walker can be
placed in the evening’s program book. A flier
to place an ad in the program is also included
in this issue. Questions? Call 609.261.4542.
By Janice L. Heinold
This month’s wine pick is Nebbiolo, a thin-skinned
grape grown in the Piedmont (Northwest) region of Italy.
Piedmont, “the Foot of the Mountains,” borders the
Alps, touching France to the West and Switzerland to the
North. Piedmont happens to be one of my favorite wine
regions, and would be a great place for a ski chalet.
Nebbiolo comes from the Italian
word for fog, nebbia. It is often
compared to Pinot Noir, in that the grapes are similarly
thin-skinned and difficult to grow. However, unlike
Pinot Noir, Nebbiolo is not planted widely around the
globe, although it has been attempted in Mexico, Santa
Barbara and Virginia.
Very broadly speaking, similarly to Sangiovese, the
Nebbiolo grape is used in three “levels” of wines:
Nebbiolo is used on the label for the “table wine” level (the Nebbiolo I drink
most often). This wine is very food-friendly, and less acidic than the table
wine level of Sangiovese. When I am going to dinner at someone’s house and
I don’t know what they are making, I will often grab a Nebbiolo. It goes with
a wide variety of food and I have not met a wine drinker who does not like
Nebbiolo. There are plenty of bottles to be found, mostly from the Langhe
DOC (Denominazione di Origine Controllata) in Wineworks, Moore Brothers,
and Canal’s Bottlestop, between $15-25.
The next level up will have Barbaresco on the
label, as it is Nebbiolo from the Barbaresco
DOCg (Denominazione di Origine Controllata
e Garantita). Barbaresco is aged a minimum
one year in oak, and one year in bottle. It has
tannins, but they are softer than the tannins in
Barolo. A good Barbaresco will run between $2540, and many quality bottles can be found in our
local wine shops.
Summary of the Meeting
At the April meeting of the Burlington County
Bar Foundation Board of Trustees, the Board
approved the minutes from the February
and March meetings, as well as the January,
February and March financial statements. The
Board discussed possible ways to increase
the pool of applicants for the annual Jan
M. Schlesinger Scholarship and decided to
discuss changing the criteria for the award
with Ruth Ann Schlesinger. The Board then
discussed the upcoming Run for the Bar on
May 2, as well as the possibility of holding
a blood drive in June provided a suitable
location can be secured. Finally, the Board of
Trustees voted to donate $1,000 to Catholic
Charities for their March Against Hunger
campaign and voted to approve the new
slate of officers for 2015-16 which is as
follows: Kim Belin, President; Sharon Larmore,
Vice President; Pamela Mulligan, Treasurer;
Stephanie Shreter, Secretary.
The highest quality wine will have Barolo on
the label (Nebbiolo from the Barolo DOCg).
Barolo is called the “King” of wines. It has massive tannins and longer aging
requirements (at least two years in oak, then another in bottle) than Barbaresco.
“Traditional” Barolo is drunk 15-20 years after its
bottling, but who wants to wait that long? You could
drink it early, but it will taste like chewing on a piece of
wood. Not only do you have to wait so long to drink it,
but you pay around $100 a bottle for it. Preposterous!
(Mind you, a fantastic Barolo will probably be one of the
most memorable bottles of wine you will drink in your
lifetime.) So “modern” Barolo is now being produced,
which can be consumed about 5 years after the year on
its label. Look for “Paolo Scavino” wines for a modern
Barolo, and his cousin Luigi Scavino’s “Azelia” estate
for a traditional Barolo. The perfect pairing for these
massive tannins is a fatty steak (rib eye, anyone?); the
tannins help clear the fat from your palate.
Maybe one day I will have that Piedmontese ski chalet. Until then, I will have
to be content sipping Nebbiolo and dreaming of the Italian Alps.
The Straight Word
May 2015
Baby Boomers and Retirement
By Thomas D. Begley, Jr., CELA
Nothing is likely to have greater
impact on public policy and programs
for the elderly than the aging of the
Baby Boomers (“Boomers”). Boomers
represent 76 million persons in the
United States born between 1946 and
1964 – 31% of the total population.
Boomers are divided into two waves.
The first wave was born between 1946 and 1954 and is
currently between 61 and 69 years of age. The second wave
was born between 1955 and 1964 and is currently between
51 and 60 years of age. By the year 2030, all surviving
members of this generation will be between the ages of 66
and 84 and 90% will be retired by the year 2030.1 By 2020,
close to one-third of the population will be over age 55.
Despite the conventional wisdom that Boomers are ready to
“work forever” and significantly extend their formal working
career, many of the oldest Boomers are already well into the
retirement phase. Many more expect to retire upon becoming
eligible for full Social Security Retirement benefits.
•Forty-five percent of 65-year old Boomers are now fully
retired with another 14% reporting that they are retired but
working part-time or seasonally.
• Of those who have not yet retired, 61% plan to retire when
they reach 68.5 and are eligible for full Social Security
•Forty-five percent of Boomers who retired earlier than
planned cited health-related reasons for doing so. Sixteen
percent cited loss of a job or job opportunities. Those who
retired later than they had planned mentioned needing a
salary to pay for day-to-day expenses.
• Sixty-three percent of Boomers have started receiving Social
Security benefits prior to reaching full retirement age.
• Seventy percent of retirees report liking retirement “a lot.”
•Twenty-five percent of Boomers received an inheritance
from their parents with an average value, before taxes, of
As Boomers age, it is useful to study a profile of the average
Boomer. MetLife performed such a study.2 The study showed
that the average 62-year old in 2007 was married to the same
spouse, who was 60-years old, had 2.4 children over the age
of 18 who were not living at home, has two grandchildren
also not living in their home, and has no living parents.
These individuals tend to have very good health, have some
college education, and worked full time. They feel they have
done a good job earning income, but a poor job saving for
their own future, investing for their children’s future, and
May 2015 ensuring coverage for their long-term care costs. They are
politically conservative. They have decided to take Social
Security benefits earlier than the normal retirement age. A
sizeable portion applies for benefits at age 62 and plan to be
fully retired by age 66-years 4 months.
Changes in the global economy have caused a decline in the
number of manufacturing jobs in the United States and a
move toward service jobs, requiring higher level of skill and
education. Fifty-six percent of Boomers will rely on Social
Security for over one-half of their income and estimates are
that Boomers will save only one-third of the amount required
to provide them with a secure retirement at age 65.3 Further,
Boomers have high consumer debt, including education
loans, and are borrowing, or will soon need to borrow,
to finance their own children’s educations. The National
Association of Area Agencies on Aging predicts that, “Baby
boomers will have better health in their late 60s and 70s due
to better personal care, more healthful work environments,
and better health practices throughout their adult lives.”
The retirement of Boomers will put a tremendous stress on
the Social Security and Medicare systems. Policymakers,
particularly those on the right, will be tempted to reduce
benefits to maintain the solvency of both the Social Security
and Medicare systems. Such a change would cause serious
issues for many Boomers who have retired with no pension,
little retirement savings through 401ks, little equity in their
homes, and high consumer debt. All of these reasons, and
particularly a lack of pensions, makes Social Security even
more important to Boomers who are retiring.
The General Accounting Office (GAO) found that an annual
drawdown of savings at an annual rate of 4%, coupled with
a delay in Social Security, was a good strategy for Boomers to
employ for retirement. The longer Social Security is delayed,
the higher the monthly payment. Therefore, drawing down
on savings first will ultimately lead to a higher monthly check
from the Social Security Administration.
There is a dramatic difference between the first wave of
Boomers and the second wave. The older wave is better
educated and is more likely to be married. The most important
source of income for Boomers is earnings from employment,
and singled boomers generally earn less than married ones.
Also, 71% of first-wave Boomers own their own homes, while
only 57% of those in the second wave own homes. As a result,
poverty rates in 1990 were one-third higher for those in the
second wave of Boomers than for those in the first wave.4
According to the National Association of Area Agencies on
Aging, large numbers will face economic risk and deprivation,
The Straight Word
(Continued on page 13)
Whine of the Month
By Katherine D. Hartman
This month is kind of a greatest hits of
whines of every shape and size. I must
have been particularly grouchy this
month because everywhere I went I
found something to whine about.
Signs in Bathrooms
Why does every public bathroom have
a sign telling employees that they
must wash their hands? Everyone must wash their hands.
They just did their business which means they need to clean
the germs from their hands. I learned that when I was three.
I still remember it. I don’t need to be reminded. Also, the
only women who flush feminine products down the toilet are
plumbers, their wives or an inconsiderate idiot who will not be
deterred by your paper reminder.
Ridiculous Warnings
My dry cleaning bag has printed on it: This is not a toy.
Really???? The only class of people who may possibly consider
it a toy cannot read. I think it is safe to assume that any person
capable or reading is capable of understanding that a large piece
of plastic cling wrap is not a toy.
Lawyers vs. Doctors
How come doctors are kings of the hospital but lawyers are
second class citizens in the courthouse? We get parking inferior
to judges, prosecutors and any law enforcement. In Mercer
County Civil Court an attorney is not allowed to bring in a
bottle of water, even if you are trying a case. In some municipal
courts we cannot even enter with our cell phones. Last time I
I0I Burrs Road, Westampton, NJ
FOR LEASE: 1875 sq. ft. finished law office, w/parking
Near Exit 5 of NJ Turnpike and Route 295.
FOR LEASE: Up to 4,500 sq. ft. Route 38, Hainesport, NJ
UP TO 5000 SQ. FT. professional offices; WILL DIVIDE on
Woodlane Road, Westampton Twp.
FOR LEASE: Single or multiple professional offices; beautiful
historic office building in Mount Holly.
(609) 261-2666
checked we were officers of the court, bound by the rules of
ethics, which, I am pretty sure, prohibit us from throwing water
at the judge or our adversary and makes us turn our phone off
if the judge requires it.
Stupid Meaningless Expressions
It is what it is. What else would it be - what it isn’t? This line is
frequently delivered with great solemnity, as if it is a profound
thought. It is not profound; it is a meaningless platitude, which
as you can see does not calm me but rather grates on my nerves.
Any adjective + unique. Unique means one of a kind. How can
something be kind of one of a kind, extremely one of a kind,
or especially one of a kind? Being one of a kind is descriptive
enough - leave it alone.
Wear many hats. That expression is more worn than “level playing
field” or “110%”. What is wrong with saying you have more
than one role in the organization, or you hold several positions,
or something else that doesn’t make me think you were just
transported from a 1980s orientation for copier salespeople?
How is it possible that each and every spring the weather people
tell us that the pollen count is at a new high and that it will be the
worst allergy season on record? What goes up must go down, for
everything except pollen apparently. Weren’t there many more
trees and shrubs one hundred years ago? Why is the pollen count
higher when we have fewer plants giving off the stuff?
Food that is Bad for You that Becomes
Good for You and Vice Versa
You know them all: eggs, coffee, coconut oil, etc., etc. Just
when you read the third article that eggs will give you a heart
attack, coffee is going to cause you a stroke, and coconut oil
has enough cholesterol and saturated fat to give you both a
heart attack and a stroke and decide in order to live past 50 you
need to quit all three, the new studies are published. Now eggs
are incredibly nutritious, raise HDL (the good cholesterol), and
contain Lutein and Zeaxanthin, antioxidants that have major
benefits for eye health. You wouldn’t be wearing glasses if you
had ignored the first round of studies.
The same is true with coffee. We now know that coffee can
improve your energy levels, make you smarter, burn fat, and
lower your risk of Type II diabetes, Alzheimer’s disease and
dementia. Coconut oil is a “superfood” which contains a
unique combination of fatty acids with powerful medicinal
properties, increases your energy, contains lauric acid which
kills bacteria, viruses and fungi, helping to stave off infections,
and even protects hair against damage, moisturizes skin and
functions as sunscreen.
When are we going to learn that kale causes cancer?
The Straight Word
May 2015
New Jersey Superior Court
Retired Judge Irvin J. Snyder
Judge Snyder will offer ADR services including mediation, arbitration and
arbitration neutral services to attorneys throughout New Jersey. He will also
assist attorneys as a fact finder for settlement conferences
and with many other forms of case management.
He can be reached at [email protected]
35 Kings Highway East • Haddonfield, NJ 08033
856.429.7750 Tel • 856.427.0360 Fax
123 South Broad Street, Suite 2500 • Philadelphia, PA 19109
215.735.1600 Tel • 215.735.1600 Fax
When your client needs their judgment collected,
let the Big Dogs handle it ...
The Burlington Straight Forward
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Stacy Clark, Esq.
800 Kings Highway
Suite 300
Cherry Hill, NJ 08034
(856) 437-4033
NJ: Cherry Hill • Lawrenceville
PA: Philadelphia • West Chester
Saldutti Law Group specializes in all facets of post judgment and forensic recoveries,
creditors rights, collections, bankruptcy, and foreclosures. Referrals welcome.
Referrals in accordance with the rules of professional conduct.
May 2015 The Straight Word
Nearly 30 members, along with their families and
friends, attended the Young Lawyers Bowling Night
on February 27 at Laurel Lanes in Maple Shade.
The law firm of Parker McCay furnished a team,
and many other members brought
their friends and families for a fun
night of bowling with pretzels,
pizza, pins and pop. As you can
see, a great time was had by all!
Young Lawyers Host St. Patrick’s Day Happy Hour
It was an evening of friendship and
connections as the Young Lawyers
Committee hosted a St. Patrick’s Day
Happy Hour on Thursday, March 12 at PJ
Whelihan’s in Maple Shade. The event was
sponsored in part by the New Jersey State
Bar Association and the proceeds from the
event were donated to It Takes a Village, a
local non-profit organization that provides
assistance to homebound seniors, veterans
and disabled Burlington County residents.
On the left is a picture of just some of the
attendees that evening. Be sure to check out
the Young Lawyers Facebook page for updates on what’s happening with the committee!
The Straight Word
May 2015
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11/14/13 5:55 PM
May 2015 The Straight Word
By Martin H. Abo, CPA/ABV/CVA/CFF
Was your recent tax return a major
surprise to you as to the bottom line?
If so, it would seem that maximum
utilization was not being achieved in
the area of tax planning. You may have
thought your 2014 estimates were on a
“safe basis” based on prior year returns;
however, amounts paid on estimates certainly don’t guarantee
the amounts due at year-end or even April 15th.
We certainly don’t recommend prepaying taxes before
payment is required. However, we believe that failure to know
the approximate amount due means that total planning may
not have been done. This lack of planning means you may
or may not have achieved your optimum tax situation for
the year. While we certainly recommend that any unusual
situations and/or changes be discussed, we don’t believe that
this single circumstance discussion replaces total tax and
financial planning.
Thinking about income taxes probably won’t make your “top
ten” list of favorite summertime activities. Still, it’s not too
early to begin working on reducing your 2015 liability.
Who should plan? Anyone who has a change that affects his
or her tax return needs to consider total planning, not just a
review of that isolated situation.
in two or three years may be best invested in something more
conservative. Otherwise, you risk having to sell just when the
bottom falls out of the market (yep, it could get worse). If you
need to take some funds out of the stock market now, check
with your tax or financial advisor to make sure you do it in the
most tax-efficient way possible.
Consider selling rather than trading in business
vehicles. The tax rules limit the amount of annual depreciation
that can be claimed on most cars and light trucks. Thus, when
it’s time to replace the vehicle, it’s not unusual for its tax basis
to be higher than its value. If you trade a vehicle in on a new
one, the undepreciated basis of the old vehicle simply tacks
onto the basis of the new one. However, if you sell the old
vehicle rather than trade it in, any excess of basis over the
vehicle’s value can be claimed as a deductible loss to the extent
of your business use of the vehicle.
Again, these are just a few suggestions to get you thinking.
The above article was provided by Abo and Company, LLC and
its affiliate, Abo Cipolla Financial Forensics, LLC, Certified Public
Accountants – Litigation & Forensic Consultants. With offices in
Mount Laurel, NJ, Morrisville, PA, and Franklin Lakes, NJ, their email
alerts and articles can be accessed at
Got questions? We all do but give Abo and Company’s office a call
at 856-222-4723 and they’ll work it through together with you.
Abo and Company, LLC
Abo Cipolla Financial Forensics, LLC
Here are a few ideas to get you going.
Take advantage of retirement plan options. In most
retirement accounts the earnings are tax-deferred. (With Roth
IRAs, they’re normally tax-free.) Thus, the sooner you fund
such an account, the quicker the tax advantage begins. If you
can come up with the cash now, there’s no need to wait until
year-end or the April 15 tax-filing deadline to make your 2015
contributions. Plus, if you’re self-employed and don’t already
have a retirement plan for your business, make this the year
you resolve to set one up.
Monitor personal use of vacation homes. Renting a
vacation home can help offset the cost of owning and operating
the property. However, the vacation home rules generally limit
rental deductions if the owner uses the property for personal
purposes more than the greater of 14 days or 10% of the
rental days during the year. Personal use includes any day the
property is rented at less than fair market value and normally
includes all the days the unit is used by the owners or their
family members. By monitoring personal use for the rest of
the year, you may be able to avoid the limitation on rental
expenses and report a tax loss for the year.
Match your investments with the proper time frame.
Because of its volatility, the stock market may not necessarily
be the place for short-term investments. Thus, funds that
you’ll need for a down payment on a house later this year,
next year’s tuition, or perhaps just to live on when you retire
Certified Public Accountants / Litigation & Forensic Consultants
South Jersey Office
North Jersey Office
307 Fellowship Rd., Ste. 202
Mt. Laurel, NJ 08054
Phone: 856-222-4723
851 Franklin Lake Road
Franklin Lakes, NJ 07417
Phone: 201-490-1117
Abo Cipolla Financial Forensics, LLC is an affiliate of the two, separate
core accounting firms of Abo and Company, LLC and Cipolla & Co., LLC,
exclusively providing expert witness testimony on financial matters, and other
litigation support services as well as business valuations.
Through the years our clients’ needs often required expanded technical
expertise for complex litigation. The judicial, legal and insurance communities
and their clients often demand a full range of dispute resolution, valuation, and
forensic services. To meet the many needs of our clients, we added Abo Cipolla
Financial Forensics to our existing practices.
Abo and Company and Cipolla & Co. have shared support relationships for many
years. The combination of our experience and our professional service teams makes
a formidable ally in any legal scenario. Frankly, we at Abo and Company already
knew what the survey of lawyers polled by the New Jersey Law Journal revealed in
awarding Cipolla & Co. for 2012, 2013 and 2014, Best Economic Damages Firm,
Best Matrimonial Financial Expert and Best Forensic Accounting Firm.
The Best got better!
Should you wish to simply confer on an issue, we welcome the conversation.
Go to to look over the curriculum vitae of the
principals of Abo Cipolla Financial Forensics as well as a general profile of the
valuation and litigation support aspects of our existing practices. We are here
to assist our judiciary and legal colleagues in any accounting, tax, valuation,
investigative or litigation support project where our team may be of benefit.
The Straight Word
May 2015
We are pleased to announce that founding partner, Stephanie J. Briody, Esquire will be transitioning
her practice to Massachusetts. She is a wonderful friend and colleague and will be missed.
We all wish her every success as she starts this new chapter in her life.
And, we proudly announce the addition of our new partner:
Rebecca Esmi, Esq. brings with her experience in estate and probate matters, as well as immigration
law and estate and special needs planning for non-US citizens. She is a member of the New Jersey
State Bar Association, National Academy of Elder Law Attorneys, American Bar Association,
American Immigration Lawyers Association and a Chair of the Chancery
Committee of the Mercer County Bar Association
McNeely McGuigan & Esmi LLC
505 South Lenola Road, Ste. 103
Moorestown, NJ 08057
May 2015 P: (856) 439-0057
F: (856) 439-0041
The Straight Word
Serving the Legal Profession for over 20 years
The Straight Word
May 2015
Baby Boomers and Retirement
(Continued from page 5)
because of a history of low earnings, intermittent employment,
poor education, discrimination, and an inability to adjust
to changing employer requirements. The most influential
variables for a Boomer’s retirement are marital status and
level of education.5
One of the factors making retirement for many Boomers is
the lack of income from pensions. Public sector employees
generally receive pensions. Private sector employees generally
receive benefits from defined contribution plans, such as
401ks, and 401ks tend to be much less generously funded and
pay out much smaller benefits.
P. Berg & A. Collins, Baby Boomers: Issues and Trends Summary Analysis
Including Opportunities for the Aging Network, National Association of
Area Agencies on Aging.
Highlights of the MetLife Study of Boomers: Ready to Launch, MetLife
Mature Market Institute, (Nov. 2007).
P. Berg & A. Collins, Baby Boomers: Issues and Trends Summary Analysis
Including Opportunities for the Aging Network, National Association of
Area Agencies on Aging.
Transitioning into Retirement, The MetLife Study of Baby Boomers at 65
(April 2012).
P. Berg & A. Collins, Baby Boomers: Issues and Trends Summary Analysis
Including Opportunities for the Aging Network, National Association of
Area Agencies on Aging.
YLC Hosts Easter Party for
Abused Kids
The Young Lawyers Committee chaired by Victoria A. Schall
and Brett E.J. Gorman, hosted an Easter Party at Providence
House for children affected by domestic violence. After the
kids enjoyed some pizza, they went on an Easter egg hunt
to search for eggs filled with goodies. The evening ended
with the kids painting flower pots and planting seeds in
their freshly painted pot. For security reasons the children
could not be photographed, but below is a picture of
Victoria Schall with her trusty law clerk sidekicks.
Summary of the
Association Board Meeting
At the April meeting of the Burlington County Bar
Association Board of Trustees, the Board approved the
minutes from the March meeting, as well as the March
financial statement. The Board of Trustees accepted
the applications of 6 new members. The Board also
accepted the report of Executive Director, Kara Edens,
which included summaries of the Civil Trial Practice
seminar, Landlord/Tenant seminar, Construction Law
seminar, and Technology seminar. In addition, she
reminded the Board members of upcoming events: the
Haines Award Reception, Spring Social, Run for the Bar,
Law Day Dinner and Installation Dinner. NJSBA Trustee
Edward Hoffman provided a report to the Board of
Trustees about the election for secretary of the NJSBA
as well as remarked that the annual meeting in Atlantic
City was on track to have more attendees than ever
before in what would surely be a fantastic event. The
Board accepted reports from the Community and
Public Relations Committee, Women in the Profession
Committee, Law Day Committee, Diversity and
Leadership Committee and Criminal Practice Section.
To schedule a Mediation, Arbitration
or Appellate Practice Consultation,
Please call:
Holston, MacDonald, Uzdavinis, Ziegler, Lodge & Myles
66 Euclid Street
Woodbury, NJ 08096
Phone: (856) 848-5858
Email: [email protected]
Pictured from left are: Sean Hvisdas, Victoria Schall,
Jacquelyn Cooper and Kathryn Faris.
May 2015 The Straight Word
James F. Hansen
James F. Hansen
Private Investigator
Process Server
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email: [email protected]
The Straight Word
May 2015
May 2015 The Straight Word
The Straight Word
Burlington County Bar Association
137 High Street, 3rd Floor
Mount Holly, NJ 08060
As Certified Civil Trial Attorneys, we have and
will pay one third referral fees to those attorneys
who give us the opportunity to serve their clients.
Accepting Referrals of Serious and
Catastrophic Injury Cases Including:
Nursing Home, Medical Malpractice,
Product Liability, Premises Liability,
Truck & Automobile Injuries
Andrew A. Ballerini
Richard J. Talbot
Certified Civil Trial Attorney
Million Dollar Advocates Forum Member
Certified Civil Trial Attorney
Million Dollar Advocates Forum Member
N.J.A.J. Board of Governors
A.A.J. Nursing Home Litigation Group Member
See other exhibits @
We RELENTLESSLY represent our clients using our valuable resources to help prove the significance of
Recent case results include:
• $260K Nursing Home Neglect – Fractured Prosthetic Hip/Hip Pressure Ulcer
• $300K Slip & Fall During Storm – Fractured Prosthetic Knee
• $415K Nursing Home Neglect – Pressure Ulcer
• $490K Truck Accident – Lumbar Fusion – Partial Disability
• $990K Nursing Home & Assisted Living Facility Neglect – Multiple Pressure Ulcers
• $400K Recovery – Pain & Suffering for Fatal Fire (Verdict of $375K plus $25K Settlement)
• $500K Jury Verdict – Excess Over Remainder of $100K CSL Policy Against Allstate Insureds with
Offer of Judgment for Policy – Herniated Discs
• $500K Nursing Home/Hospital Neglect – Pressure Ulcers
• $750K Nursing Home Neglect During Rehab Admission – Infected Pressure Ulcer-Surgery
• $950K Nursing Home Neglect – Failure to Recognize and Act Upon Signs of Stroke