Anthony F. Vitiello

Anthony Vitiello’s practice is dedicated to sophisticated tax planning for individuals, businesses, estates and trusts. As Chair of the firm’s Taxation and Estate Planning Practice Group, he places a particular emphasis on tax-driven estate planning and asset protection planning. Tony uses a personalized and innovative approach in planning estates from $15 million to more than $1 billion, and in his counsel on significant tax issues for family foundations, closely held corporations, partnerships and limited liability companies. He also maintains a significant practice in gift, estate and income tax audits and controversies.

Tony has been recognized by several well-respected publications for his accomplishments in the areas of trusts and estates, trust and estates litigation, and tax litigation and controversy.

A thought leader in estate planning and related tax matters, Tony lectures extensively and frequently publishes in legal and business journals. 

Tony began his legal career with the United States Treasury, providing counsel to the Internal Revenue Service (IRS). During this time, he represented the IRS in the United States Tax Court, handling complex tax controversies including estate tax litigation matters and personal income tax cases. Tony received both his J.D. and LL.M. in taxation from New York University (degree programs ranked sixth and first in the nation, respectively).

Representative Experience:
Results may vary depending on your particular facts and legal circumstances.

• Provided advice relating to — and implemented — estate plans for clients with estates and trusts ranging in value from $15 million to more than $1 billion, saving many clients millions of dollars, and even hundreds of millions of dollars in some cases, in estate and gift taxes
• Transferred closely held businesses to younger generations at significantly discounted values (in a wide range of industries, including car dealership conglomerates, supermarket franchisees, large construction firms, real estate development and management companies, pharmaceutical-based businesses, warehousing and many other industries)
• Provided significant asset protection advice to clients with creditor sensitivity, ranging from professionals with the potential for future creditor risk, to multinational families (and their trusts) seeking to ensure the insulation of vast multi-generational fortunes from a host of potential risks
• Successfully defended against numerous audits and civil tax prosecutions, including: settled a tax litigation where the Internal Revenue Service asserted in excess of $20 million in gift tax liability, penalties and interest for less than $300,000; negotiated a settlement with the California taxing authority involving more than $5 million in state income tax, penalties and interest for $200,000; and settled numerous gift and estate tax audits for pennies on the initial proposed IRS assessments
• Serves as a trustee and executor for high net worth clients in many circumstances
• Advised multinational estate planning clients on various aspects of estate, income and gift taxation, implemented estate plans for individuals with international estate planning issues, and created structures for the avoidance of U.S. estate tax consequences for non-resident aliens with U.S. estate tax issues
• Negotiated a settlement with the Internal Revenue Service that allowed a taxpayer charged with a civil tax fraud deficiency in excess of $600,000 to pay 15 cents on the dollar
• Successfully settled numerous family partnership/LLC gift and estate tax audits for substantial discounts
• Designed multiple private and third-party insurance premium financing transactions ranging from $10 million to over $200 million in insurance death benefit
• Developed and implemented various off-shore asset protection trusts using Bahamian, Cook Islands and Swiss structuring components
• Successfully leveraged tens of millions of dollars of real estate value out of a senior generation’s estate into dynasty trusts for multi-generational wealth transfer
• Represented and advised hundreds of executors and families in the administration of decedents’ estates, including those with multi-state and multi-national issues; unique, varied and substantial assets; and complex tax and non-tax issues
• Counseled numerous families, executors and trustees in disputes over inheritances and other beneficial interests, as well as assisted clients in litigation over such disputes
• Provided advice concerning and implemented various charitable giving techniques for clients’ estate plans, including significant family foundations ranging in initial funding from $1 million to tens of millions of dollars

Community and Professional Affiliations

• American Bar Association
• New Jersey State Bar Association
• New York State Bar Association
• United States Tax Court
• Early Settlement Panel, Essex County Superior Court, Probate Part (Voluntary mediation program created to settle litigated probate matters at an early stage of litigation) (2007-present)
• Treasurer and Board Member, New Jersey Lawyer Newspaper (2002-2006)
• Adjunct Professor in Estate Planning, Fairleigh Dickinson University (1998-2003)
• Guest Clinical Speaker, Rutgers Law School Tax Clinic (1996-2001)

Estate Planning Lectures Presented (Partial List):

• Presenter, "Estate Planning Webinar: Succession Planning," ACCNJ (February 2024)
• Presenter, "Planning for a Surviving Spouse," AICPA (June 2023)
• Presenter, "Estate Planning Webinar," Saint Peter's University (March 2023)
• Presenter, "Estate & Gift Update Part 1: IRS Challenges to Your Client’s Best-Laid Plans," 2022 IRS Representation Conference (November 2022)
• Presenter, "Ethical Quandaries in the Estate Planning Context," UJA-Federation of New York’s 53^rd Annual Sidney Kess New York Estate, Tax & Financial Planning Conference (September 2022)
• Presenter, Estate Planning Webinar, Saint Peter's University (January 2021)
• Presenter, "Estate Planning Considerations for Dual Residents," Lorman Education Services Webinar (August 2020)
• Panelist, "The Tax Fallout of Business Breakups," New England IRS Representation Conference; Mohegan Sun Casino & Resort, CT (November 2019)
• Panelist, “The Impact of the 2017 Tax Act on Tax & Estate Planning,” The Connecticut High Net Worth Conference: Wealth Preservation of Business Planning Forum; Sacred Heart University, CT (June 2019)
• Panelist, “Selecting a Domicile for the Family Trust,” The Connecticut High Net Worth Conference: Wealth Preservation of Business Planning Forum; Sacred Heart University, CT (June 2019)
• Panelist, "Estate Planning Gone Awry: What Happens When Things Don’t Work Out the Way We Planned?" New England IRS Representation Conference; Mohegan Sun Casino & Resort, CT (November 2018)
• Panelist, "Tax & Estate Planning Opportunities and Pitfalls Under the New Tax Act," New England IRS Representation Conference; Mohegan Sun Casino & Resort, CT (November 2018)
• Presenter, "Installment Sales to Defer Income Tax and CLATs to Generate Large Tax Deductions," CPA Academy webinar (August 2018)
• Presenter, "Avoiding State Income Tax on Passive Investments and Capital Gains Using ING's," CPA Academy webinar (August 2018)
• Presenter, "Using Trusts to Achieve Significant Personal income Tax Deductions, Deferrals & Legal Income Tax Avoidance," AICPA Engage Conference; Las Vegas, NV (June 2018)
• Presenter, "Estate Planning," NJCPA Financial Planning/Estate Planning Seminar; Galloping Hill Golf Course, Kenilworth, NJ (May 2018) 
• Presenter, "Gift Tax Issues and IRS Examinations; Part 2" New England IRS Representation Conference;  Foxwoods Resort, CT (November 2017)
• Presenter, "Gift Tax Returns & IRS Examination: Challenges and Pitfalls for Practitioners," Third Annual New England IRS Representation Conference; Foxwoods Resort, CT (November 2016)
• Presenter, “Are You Prepared to Prepare the Complex Gift Tax Return (and Spot the GST Traps)?” AICPA Advanced Estate Planning Conference; Washington, D.C. (July 2016)
• Speaker, Advanced Estate Tax Strategies” and “Using Estate Planning Trusts to Achieve Significant Income Tax Deductions and Deferral,” AICPA Conference on Tax Strategies for the High-Income Individual; Las Vegas, NV (May 2016)
• Speaker, “Are You Prepared to Prepare the Complex Gift Tax Return (and Spot the GST Traps)?” AICPA Advanced Estate Planning Conference; Salt Lake City, UT (July 2015)
• Speaker, “Advanced Planning with Trusts,” Rules of Trust Administration Seminar (Lorman Education Services, Fairfield, NJ) (October 2014)
• "Lifetime Gifting Strategies: A New Look at Old Favorites," 44th Annual Sidney Kess UJA-Federation of New York Estate, Tax & Financial Planning Conference; New York, NY (October 2013)
• Speaker, Rules of Trust Administration Seminar (Lorman Education Services, Parsippany, NJ) (October 2013)
• "Are you Prepared to Prepare the Complex Gift Tax Return?" AICPA Conference on Tax Strategies for the High-Income Individual; Las Vegas, NV (May 2013)
• "The Perfect Hedge: Cutting-Edge Planning Strategies with Guaranteed Results," UJA-Federation 43rd Annual Sidney Kess New York Estate, Tax & Financial Planning Conference; New York, NY (September 2012)
• "Lifetime Gifting Strategies: A New Look at Old Favorites," AICPA Advanced Estate Planning Conference; Las Vegas, NV (July 2012)
• "Are You Prepared to Prepare the Complex Gift Tax Return (and Spot the GST Traps)?" AICPA Conference on Tax Strategies for the High-Income Individual; Las Vegas, NV (May 2012)
• "The Perfect Hedge: Cutting-Edge Planning Strategies with Guaranteed Results," AICPA Conference on Tax Strategies for the High-Income Individual; Las Vegas, NV (May 2012)
• "Are You Prepared to Prepare the Complex Gift Tax Return?" AICPA Advanced Estate Planning Conference; Boston, MA (July 2011)
• "Are you Prepared to Prepare the Complex Gift Tax Return?" AICPA Sophisticated Tax Planning for Your Wealthy Clients Conference; New York, NY (November 2010)
• Asset Protection Planning in New Jersey, Lorman Education Services (January 2006, 2007, and 2008)
• Charitable Giving, Kimball Community Medical Center Foundation (November 2005)
• Estate and Asset Protection Planning, Chilton Hospital Sponsor (May 2005)
• Intergenerational Trust Planning, National Association of Personal Financial Planners Annual Meeting (April 2005)
• Dynasty Trust Planning, Financial Planning Association of NJ (September 2003)
• Non-Profit Accounting Issues, Morris/Sussex Chapters of the N.J. Society of Certified Public Accountants (September 2002)
• Exempt Organizations and Charitable Activities in NJ, National Business Institute (May 2002)
• Gift Tax Returns - Selected Issues and Common Mistakes, Morris/Sussex Chapters of the N.J. Society of Certified Public Accountants (November 2001)
• “Enabling Clients to Minimize Taxes Through Charitable Giving” and “How to Avoid Major Taxation on What May Be Your Largest Asset,” Hackensack University Medical Center – Sponsored lectures (1999)
• Estate Planning, Bergen/Passaic and Monmouth Chapters of the N.J. Association of Public Accountants (May 1997)
• Multiple Financial and Estate Planning Seminars for various professional groups

Best Lawyers in America (2011-2024)

• Trust and Estates
• Trust and Estates - Litigation
• Tax Litigation and Controversy

New Jersey Super Lawyers (2005-2006, 2008-2023)

"Top 100 Lawyers," Worth magazine (2005-2008)

_{Please see Honor and Award Methodology. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.}