Martin Hauptman is a partner in the firm’s Trusts & Estates, and Taxation practice groups. His practice primarily focuses on ERISA, pension planning and administration, estate planning and administration, business succession planning, entity formations and planning (including corporations, limited liability corporations, partnerships, etc.), mergers and acquisitions, IRS and state tax representation, tax and probate litigation, as well as federal and state tax matters.
Martin is a Certified Public Accountant who has significant experience in the design, drafting and termination of qualified plans, sophisticated estate planning, and corporate and individual tax planning. He has represented clients before the Internal Revenue Service and state taxing authorities in complex tax matters, including audits of qualified plans and matters involving the IRS Closing Agreement Program. Martin has also in the past successfully concluded audits to prevent the disqualification of qualified plans; facilitated transfers of closely held businesses to create significant tax savings using Employee Stock Ownership Plans; developed creative corporate tax strategies for an airline, which resulted in substantial tax savings; and successfully negotiated with the Department of Labor to enable a profit-sharing plan to invest in the employer’s business.
Martin’s published works include “Taxation of Distributions from Qualified Plans,” Tannen – Recent NJ Case Upholds Protection of Trust, Matrimonial Strategist, December 2011
American Bar Association
New Jersey State Bar Association
– Member, Section on Taxation
– Executive Council, Section on Taxation, 1982
– Vice Chairman, Death Tax Committee, 1983 – 1988
– Chairman, Employee Benefits Committee, 1988 – 1990
Essex County Bar Association
Estate Planning Council of Northern New Jersey
New Jersey Society of Certified Public Accountants
Union County Society of Certified Public Accountants
State of New Jersey, 1973
US District Court, District of New Jersey, 1973
US Tax Court, 1974
Rutgers University Law School, J.D.
– Member, Rutgers University Law Review 1972-1973