Judith A. Harris, a Member of the law firm Norris McLaughlin, P.A. and Co-Chair of the firm’s Estate, Trust, and Tax Law Practice Group, together with Hon. Rebecca L. Warren, a Member of the law firm Norris McLaughlin, P.A., will speak at the “Settling Estates in a Digital World- Protecting Your Assets from Cyber Risk” seminar. The event is sponsored by the Carbon County Chamber & Economic Development and Mauch Chunk Trust Company.

Settling Estates in a Digital World- Protecting Your Assets from Cyber Risk

When: Tuesday, October 19, 2021

6:00 p.m. – 8:00 p.m.

Location: The Hofford Mill, 500 Bridge Street, Weissport, PA 18235

About Judith Harris

Harris has over 30 years of experience in the areas of taxation, wills and trusts, estate administration, business matters, and tax-exempt entities. She works with clients to structure the optimal transfer of a client’s wealth and business interests to younger generations with minimal tax consequences.

Harris is President of the Board of Trustees for the Pennsylvania Shakespeare Festival, a board member since 1993 and former officer of the Allentown Symphony Association, and a board member of the Lehigh County Agricultural Society. She is a board member and past President of the Fund to Benefit Children & Youth, Inc., and a former board member and Executive Committee member of the Board of Pensions of the Presbyterian Church (U.S.A.). Harris is past President of the Estate Planning Council of the Lehigh Valley and served for ten years on the Lehigh-Northampton Airport Authority board of governors. From 1993 to 2000, she was an adjunct instructor of “Wills, Trusts, and Estates” at Penn State University’s Lehigh Valley Campus.

Harris earned her LL.M in Taxation from Villanova University School of Law in 1991; J.D. from American University in 1986; A.B., cum laude, from Bryn Mawr College in 1983; and a Diploma from the Pushkin Institute, Moscow, USSR, in 1982.

About Rebecca Warren

Rebecca devotes her practice to labor and employment, cybersecurity, business and corporate matters, and litigation. As a former in-house corporate attorney, and having counseled businesses for over 25 years, she is keenly aware of the unique and varied legal needs of business clients, especially in today’s climate. Rebecca is well-versed in providing legal strategy and guidance regarding daily business issues, as well as for challenges ranging from employment matters to third party disputes to pandemic-related impacts.

As a former elected official and prosecutor, Rebecca is well-positioned to sagely counsel clients in crisis management, internal and governmental investigations, charges and indictments, and regulatory and business compliance. She has also pursued certification in cybersecurity to more astutely advise businesses in creating a culture of cyber awareness and data protection, assisting clients in the midst of a cyberattack, determining breach notifications required by law, and guiding recovery post-attack.

Rebecca also handles all aspects of litigation for her clients, having appeared in court for over 30 years for hearings, non-jury trials, jury trials, mediations, arbitrations, appeals, and other legal proceedings. She was formerly solicitor for various non-profit organizations and government agencies and had regularly served as a county arbitration panel member and arbitration chairperson. Rebecca has represented prominent clients in high-stakes and multi-million-dollar cases at the county, state, and federal levels.

Posted in: Events, Hon. Rebecca L. Warren (Ret.), Judith A. Harris | Tags: cybersecurity, Hon. Rebecca L. Warren (Ret.), Judith A. Harris

Talk of Estate & Gift Tax increases has persisted throughout the year. Now, faced with the task of raising revenue to pay for the proposed infrastructure bill, the House Ways and Means Committee has proposed several significant modifications to existing Estate & Gift Tax law, including the following:

• Beginning 1/1/22, reduction of the amount each person can give away – either during one’s life or at one’s death — Estate & Gift Tax free, from $11.7 million to roughly $6 million;
• Beginning on the date of the enactment of new legislation (which can be any time before the end of the year), subjecting assets in so-called “Grantor Trusts” to Estate & Gift Taxation, thereby eliminating many common and powerful Estate Tax reduction techniques;
• Beginning on the date of enactment of the new legislation, elimination of valuation discounts for Estate & Gift Tax purposes for all “non-business” assets, which in some instances may include real estate.

Estate & Gift Tax Law Modification Proposal

The proposals, if passed into law, have the potential to substantially increase Estate & Gift Tax exposure for many people. Therefore, immediate action is required for the following:

• Take full advantage of the $11.7 Estate & Gift Tax Exclusion before of the end of the year;
• Implement strategies involving Grantor Trusts prior to the date of enactment;
• Take advantage of valuation discounts on non-business assets prior to the date of enactment.

Whether the proposals as described above will become law is uncertain. However, for some clients, waiting until legislation is passed may come at a significant cost. Contact a member of the Estate, Trust & Tax Group at Norris McLaughlin, P.A., as soon as possible to discuss how the proposals could affect your situation and determine whether immediate action is warranted.

Note:  The contents of this letter are for informational purposes only and are not intended to constitute legal advice or form an attorney-client relationship. For information and advice particular to your situation, please contact one of the following attorneys in our Trust, Estate Practice Group:  James J. Costello, Jr., Judith A. Harris, Jill Lebowitz. Copyright © 2021 Norris McLaughlin, P.A.

Posted in: Estate Planning & Administration, James J. Costello, Jill Lebowitz, Judith A. Harris |

The law firm of Norris McLaughlin, P.A., is pleased to announce that three of its attorneys, Judith A. Harris, Raymond G. Lahoud, and Theodore J. Zeller III, Members of the firm, have been included in the Lehigh Valley Business 2021 “Power 30 in Law” listing.

“My colleagues and I are honored to be recognized by Lehigh Valley Business and are grateful for the community in which we live, work, and play. It is always our pleasure to serve the Lehigh Valley and beyond in any way we can,” said Zeller, Administrative Partner of the Pennsylvania office.

David C. Roberts, Chair of the firm, added, “With deep roots in the Lehigh Valley, Norris McLaughlin takes pride in being a part of the community, not only by providing the necessary legal work but through our attorneys’ dedication to community service and leadership roles.”

About the Power 30 in Law

Although the “Power 30 in Law” listing is not a ranking, it recognizes those who shape the community and impact the way residents in the Lehigh Valley live. The attorneys included help make regulations, settle disputes, and ensure fairness in the Lehigh Valley. Each attorney was asked to introduce themselves and share something personal. For more information and to get to know those recognized, visit lvb.com.

About the Lehigh Valley Attorneys

Judith A. Harris

Harris, Co-Chair of the firm’s Estate, Trust, and Tax Law Practice Group, has over 30 years of experience in the areas of taxation, wills and trusts, estate administration, business matters, and tax-exempt entities. She works with clients to structure the optimal transfer of their wealth and business interests to younger generations with minimal tax consequences.

Harris is President of the Board of Trustees for the Pennsylvania Shakespeare Festival, a board member since 1993 and former officer of the Allentown Symphony Association, and a board member of the Lehigh County Agricultural Society. She is a board member and past president of the Fund to Benefit Children & Youth, Inc., and a former board member and Executive Committee member of the Board of Pensions of the Presbyterian Church (U.S.A.). Harris is also past president of the Estate Planning Council of the Lehigh Valley and served for ten years on the Lehigh-Northampton Airport Authority board of governors. From 1993 to 2000, she was an adjunct instructor of “Wills, Trusts, and Estates” at Penn State University’s Lehigh Valley Campus.

Harris was recognized as a “Circle of Excellence” recipient for the Lehigh Valley Business 2021 Women of Influence Awards. She earned her LL.M in Taxation from Villanova University School of Law in 1991; her J.D. from American University in 1986, where she was a published Law Review author; her A.B., cum laude, from Bryn Mawr College in 1983; and a Diploma from the Pushkin Institute, Moscow, USSR, in 1982.

Ray Lahoud

Lahoud, Chair of the firm’s Immigration Practice Group, focuses his practice exclusively on immigration law and deportation defense for individuals, families, small to large domestic and multinational businesses and corporations, employers, international employees, investors, students, professors, researchers, skilled professionals, athletes, and entertainers, in every type of immigration or deportation defense matter—whether domestic or foreign. His immigration practice is broad, ranging from corporate and employment immigration and related compliance to immigration litigation before agencies and courts across the United States, for corporations and individuals alike.

Lahoud has received numerous accolades. He has been awarded the Empire State Pro Bono Counsel Award each year since 2012, has been selected as lead counsel, has received the Martindale-Hubbell Platinum Client Champion Award, and has been named a Super Lawyers Rising Star, ranked as a Top Rated Immigration Attorney in the New York Metro Area. EB5 Investors, the leading online portal, conference series, and magazine for investors, developers, and EB-5 professionals, has named Lahoud one of the “Top 5 Rising Stars” nationally. He was also named one of the 40 young professionals from the Greater Lehigh Valley as the Lehigh Valley Business 2017 Forty Under 40 for his commitment to business growth, professional excellence, and the community.

Lahoud earned his B.A. in English, summa cum laude, from Lehigh University, where he earned Dean’s List; was named a President’s Scholar; was inducted into Phi Beta Delta; received the Williams Award, Treen Scholarship, and Littner Scholarship; and was Editor of The Lehigh Review. He earned his J.D. from Georgetown University Law Center, where he earned Dean’s List, received CALI awards in many courses, and worked on the Georgetown Immigration Law Journal.

Ted Zeller

Zeller, Chair of the firm’s Liquor Law, Licensing, Manufacturing, and Distribution Industry Group, has extensive experience in liquor law, regulatory licensing, commercial transactions, real estate transactions, and litigation. He began his legal career as a litigator and has tried multiple cases in county and federal court, including jury trials, and hundreds of cases before arbitration panels, district justices, and administrative law judges. Zeller was lead counsel in a beer rights case brought against the world’s largest brewers and now serves as counsel to D.G. Yuengling & Son, Inc., among others.

Zeller’s lobbying efforts helped to modernize parts of the Pennsylvania liquor code. He has authored numerous provisions that have been enacted into law. The bills helped small brewers by allowing more efficient and cost-effective brand registration and altered the package laws for brewery licenses. Zeller also appeared before the House Liquor Committee with the Brewers of Pennsylvania in the Privatization Hearings. Most importantly, his efforts helped change brewery regulations to allow for taprooms. Zeller also authored the Malt Beverage Tax Excise Credit legislation and has written extensively about Acts 39 and 166. As counsel to the Brewers of Pennsylvania, he worked with the Pennsylvania Department of Revenue to enact a new tax law, which imposes a fair sales and use tax on consumer sales by breweries, prior to the effective date of a new Tax Bulletin, which imposed a tax rate that was four times what was subsequently enacted and signed into law.

Zeller was named to The Legal Intelligencer’s 2019 list of “Pennsylvania Trailblazers” because of his contributions that “helped make Pennsylvania the top U.S. producer of domestically-crafted beers and a leader of direct sales to consumers.” He earned his B.A. from the University of Notre Dame in 1989 and his J.D. from The Dickinson School of Law of The Pennsylvania State University in 1992. As a volunteer, Zeller is Chairman of the Allentown Parking Authority and a youth soccer coach.

Posted in: Judith A. Harris, News, Raymond G. Lahoud, Theodore J. Zeller III | Tags: Judith A. Harris, Raymond G. Lahoud, Theodore J. Zeller III

Judith A. Harris, a Member of law firm Norris McLaughlin, P.A., and Co-Chair of its Estate, Trust, and Tax Law Practice Group, has been recognized as a “Circle of Excellence” recipient for the Lehigh Valley Business 2021 Women of Influence Awards.

“The opportunity to serve my clients here in my native Lehigh Valley, and beyond, each day is my pleasure and honor. Receiving special recognition by Lehigh Valley Business is an added delight. Brava to my esteemed fellow honorees,” said Harris.

About the Lehigh Valley Business Women of Influence

The Women of Influence Awards honor high-achieving women for their career accomplishments. The honorees are selected based on their professional experience, community involvement, leadership, and sustained commitment to mentoring. To be eligible, the winner must live or work in the Greater Lehigh Valley area. Specifically, “Circle of Excellence” honorees are women of longstanding, notable success in the community who are leading the way for other women.

“This year’s Women of Influence are breaking the glass ceiling and soaring to new heights. They lead by example and make time to mentor others,” said Suzanne Fischer-Huettner, group publisher of Lehigh Valley Business. “Their outstanding professional accomplishments, community involvement, and commitment to positive change make them leaders to admire, and Lehigh Valley Business is honored to recognize them.”

Winners will be honored Monday, May 3, 2021, 5:30 – 6:30 p.m., with a virtual celebration. Each winner will be celebrated for their achievements through video storytelling. Guests will be able to add their congratulations and cheers using social media platforms from their homes or offices. For more information and to purchase tickets, visit lvb.com.

About Judith A. Harris

Harris has over 30 years of experience in the areas of taxation, wills and trusts, estate administration, business matters, and tax-exempt entities. She works with clients to structure the optimal transfer of their wealth and business interests to younger generations with minimal tax consequences.

Harris is President of the Board of Trustees for the Pennsylvania Shakespeare Festival, a board member since 1993 and former officer of the Allentown Symphony Association, and a board member of the Lehigh County Agricultural Society. She is a board member and past president of the Fund to Benefit Children & Youth, Inc., and a former board member and Executive Committee member of the Board of Pensions of the Presbyterian Church (U.S.A.). Harris is past president of the Estate Planning Council of the Lehigh Valley and served for ten years on the Lehigh-Northampton Airport Authority board of governors. From 1993 to 2000, she was an adjunct instructor of “Wills, Trusts, and Estates” at Penn State University’s Lehigh Valley Campus.

Harris earned her LL.M in Taxation from Villanova University School of Law in 1991; J.D. from American University in 1986, where she was a published Law Review author; her A.B., cum laude, from Bryn Mawr College in 1983; and a Diploma from the Pushkin Institute, Moscow, USSR, in 1982.

Posted in: Judith A. Harris, News | Tags: Judith A. Harris

Judith A. Harris, a Member of law firm Norris McLaughlin, P.A., and Co-Chair of its Estate, Trust, and Individual Tax Practice Group, was a panelist for the Lehigh Valley Business “Diversity and Inclusion Mastermind Summit” held virtually on September 16. Dolores A. Laputka, a Member of the firm, a member of its Management Committee, and former Co-Chair of the Business Law Practice Group, introduced Harris. Norris McLaughlin was proud to sponsor the event.

“We must listen actively to those who say they are impacted by systemic racism or other bias. Each day we hear about initiatives designed to address these issues, but all too often, those initiatives do not address or remedy the true issues at hand in an organized, effective, and ongoing manner. Organizations must commit from the top down to implement such changes through recruitment, training, and establishing a firm culture of diversity and inclusion, at the very least,” said Harris.

Laputka added, “We need to find ways to bind our futures together, so that we are moving forward in lockstep toward common goals – that’s when these initiatives and programs on which we spend so much time discussing, are going to lead to lasting change.”

About the Lehigh Valley Business Diversity and Inclusion Summit

The “Diversity and Inclusion Mastermind Summit” was the first event of its kind that Lehigh Valley Business has put on to encourage inclusive workplaces for local businesses. The discussion addressed how creating a more diverse workforce is not only good for social progress but also crucial for the financial well-being of a company. Harris was joined by William D. Brown, CEO of FIA NYC Employment Services, and Desha Dickson, Associate Vice President of Community Health at Tower Health and Co-Chair of the Reading Hospital Diversity & Inclusion Council. Eric Ellis, M.A., presented the keynote, and Qiana Cressman, Executive Director of Donor Operations at Miller-Keystone Blood Center and publisher of Emerge Woman Magazine, moderated.

Harris specifically addressed why it is important for the composition of a board and management team to reflect the community it serves, how male-dominated organizations find ways to make sure diversity is a priority in leadership, how Norris McLaughlin’s global legal team has helped underserved communities, and what progress looks like in the Lehigh Valley. Other topics included systemic racism or a lack of diversity and inclusion in the workplace; how to move from acknowledgment to support and lasting change; how to begin to diversify employees and leadership in companies and organizations with demographics that may have a disproportionate number of minorities in that area or who need to start improving the pipeline of diverse candidates; resistance to expanding an approach to diversity and inclusion; and the long-term consequences of ignoring diversity, equity, and inclusion.

About Judith Harris

Harris has over 30 years of experience in the areas of taxation, wills and trusts, estate administration, business matters, and tax-exempt entities. She works with clients to structure the optimal transfer of a client’s wealth and business interests to younger generations with minimal tax consequences.

Harris is President of the Board of Trustees for the Pennsylvania Shakespeare Festival, a board member since 1993 and former officer of the Allentown Symphony Association, and a board member of the Lehigh County Agricultural Society. She is a board member and past President of the Fund to Benefit Children & Youth, Inc., and a former board member and Executive Committee member of the Board of Pensions of the Presbyterian Church (U.S.A.). Harris is past President of the Estate Planning Council of the Lehigh Valley and served for ten years on the Lehigh-Northampton Airport Authority board of governors. From 1993 to 2000, she was an adjunct instructor of “Wills, Trusts, and Estates” at Penn State University’s Lehigh Valley Campus.

Harris earned her LL.M in Taxation from Villanova University School of Law in 1991; J.D. from American University in 1986; A.B., cum laude, from Bryn Mawr College in 1983; and a Diploma from the Pushkin Institute, Moscow, USSR, in 1982.

About Dolores Laputka

Laputka focuses her practice primarily on tax-related matters, whether connected to a family’s closely-held business, or estate planning for one of the principals. Her prior experience as a Certified Public Accountant enables her to handle complex business and tax-related matters for corporations, limited liability companies, and partnerships; as well as succession planning and financial and estate planning for families and executives at all levels.

Since Laputka moved to the Lehigh Valley in 1990, she has been involved in many organizations in the community. She is General Counsel and past Chair of the Board of Directors of the United Way of the Greater Lehigh Valley, Member of the Board of Directors and past Chairman to the Allentown Art Museum of the Lehigh Valley, Board of Directors of the Lehigh Valley Estate Planning Council, past President and Board Member of the Allentown Rotary Club, and past Board Member of the Lehigh County Community College Foundation.

Laputka earned her J.D. from Duquesne University School of Law in 1978 and her B.A., cum laude, from Boston College in 1975.

Posted in: Dolores A. Laputka, Judith A. Harris, News | Tags: Dolores A. Laputka, Judith A. Harris

As the festivities of the New Year have waned and we approach Tax Season, we bring you news of a recent legislative development that warrants your attention and may require changes to your estate plan. During the final weeks of 2019, Congress enacted federal tax legislation known as the “SECURE Act.”

The SECURE Act

The law makes important changes to the federal tax code that will impact distributions from retirement accounts such as 401(k)s, 403(bs)s, IRAs, and tax-qualified annuities (referred to in this legal advisory collectively as “Retirement Accounts”). Those changes may affect you during your lifetime and may also affect the way Retirement Accounts are distributed to your beneficiaries after your death. Consequently, the law may also limit your ability to protect retirement accounts from your beneficiaries’ creditors in a tax-efficient manner.

This legal advisory summarizes the key aspects of the SECURE Act, which is effective as of January 1, 2020, that may affect your estate plan. We hope you find it helpful in understanding certain major changes enacted by this legislation and how they might affect you. However, bear in mind that the law will affect everyone differently. Therefore, we strongly urge you to contact our office to arrange a time for us to discuss this new law in detail, so that we may act to make any necessary revisions to your estate plan as soon as possible.

Changes Affecting You

One component of the SECURE Act that will affect many people during their lives is a change in the age at which a person must begin taking distributions from a Retirement Account. Prior to the SECURE Act, most people (except those who were not yet retired) were required to begin taking distributions from Retirement Accounts by April 1^st of the year following the year in which they reached age 70 ½. Under the SECURE Act, the age is increased to 72 for those who were not yet required to take distributions under the old law.

Also, the SECURE Act removes the age cap for funding traditional (non-Roth) IRAs, meaning that qualifying individuals over age 70½ are now eligible to make deductible and nondeductible contributions to a traditional IRA (and may, in some instances, present additional opportunities for funding a Roth IRA).

These changes involve additional detail and nuance beyond the summary provided in this Alert and may present an opportunity for some to take further advantage of the tax-deferred savings offered by Retirement Accounts. Feel free to reach out to any member of the Norris McLaughlin Trust, Estate, and Individual Tax Law Practice Group to discuss those opportunities in coordination with your accountant or financial advisor.

Changes Affecting Your Beneficiaries

Perhaps the most significant changes concerning estate planning brought about by the SECURE Act regard how Retirement Accounts are distributed after the account holder’s death to avoid penalties while continuing to defer taxes. Under prior law, it was possible to “stretch” the distribution of inherited Retirement Accounts over the life expectancy of a beneficiary. Beneficiaries were required to take a required minimum distribution each year based on their life expectancy and the undistributed balance of the Retirement Account could continue to grow income tax-free. Better yet, leaving the balance of a Retirement Account to a trust, properly drafted to meet IRS requirement, for the benefit of a beneficiary, could protect retirement benefits from the beneficiary’s creditors and ensure that those benefits remain in the family upon the beneficiary’s death, while still benefiting from income tax-free growth for the undistributed portion of the Retirement Account.

The SECURE Act has changed those rules so that most beneficiaries will be required to receive the full amount of an inherited Retirement Account within 10 years of the death of the person who funded the Retirement Account. Certain beneficiaries, including your spouse; your minor children (but not grandchildren); and beneficiaries who are disabled, chronically ill, or no more than 10 years younger than you, are exempt from the 10-year rule and are still permitted to take distributions over their expected lifetimes (although, children who are minors at the time of inheritance must now take the full distribution within 10 years of reaching the age of majority). However, Retirement Accounts left to those beneficiaries in trust might not qualify for the life expectancy payout, depending on the terms of the trust. Even special needs trusts might require review, as they must be structured narrowly to ensure that the stretch is preserved. Provisions that allow the trust to benefit another individual might be problematic.

The good news is that the SECURE Act does not change the method of designating your beneficiaries to receive Retirement Accounts. If you have existing beneficiary designations in place, those designations are still valid. However, the SECURE Act does introduce a host of new considerations that must be taken into account when structuring your estate plan to maximize the benefit of Retirement Accounts and best protect your beneficiaries.

Unfortunately, Congress gave us little warning that these changes were imminent. Accordingly, estate plans that previously offered a sound approach to planning for Retirement Accounts may no longer provide a good solution.  For example, some of you may have plans in place that leave Retirement Accounts to a trust known as a “Conduit Trust.” All distributions from Retirement Accounts paid to a Conduit Trust must be distributed directly from the Trust to the beneficiary. That might have been a good approach under the old law since distributions could be stretched over the expected lifetime of the trust beneficiary. However, under the SECURE Act, that same Conduit Trust might now require distribution of the entire Retirement Account to the beneficiary within 10 years of the death of the account owner or upon a minor child reaching the age of majority. Depending on the circumstances, under the SECURE Act, other planning techniques might better serve the goals those plans are meant to achieve.

Take Action

With the implementation of the SECURE Act effective January 1^st of this year, we recommend that we review your estate plan as soon as possible to ensure that it disposes of your Retirement Accounts in keeping with your objectives.  We welcome the opportunity to discuss these changes with you, answer any questions you may have, and make recommendations specifically for you. Please contact our office to arrange a meeting or phone conference at your earliest convenience so that we can help you find the best planning solutions to meet your needs and those of your family.

Note:  The contents of this letter are for informational purposes only and are not intended to constitute legal advice or form an attorney-client relationship. For information and advice particular to your situation, please contact one of the following attorneys in our Trust, Estate & Individual Tax Practice Group:  A. Nichole Cipriani, James J. Costello, Jr., Shauna M. Deans, Nicholas J. Dimakos, Robert E. Donatelli, Victor S. Elgort, Hon. Emil Giordano (Ret.), Christopher R. Gray, Judith A. Harris, Abbey M. Horwitz, Dolores A. Laputka, Jill Lebowitz, Kenneth D. Meskin, Michael T. Reilly, Shana Siegel, Milan D. Slak.

Posted in: A. Nichole Cipriani, Abbey M. Horwitz, Christopher R. Gray, Dolores A. Laputka, Estate Planning & Administration, Hon. Emil Giordano (Ret.), James J. Costello, Jill Lebowitz, Judith A. Harris, Kenneth D. Meskin, Michael T. Reilly, Milan D. Slak, Nicholas J. Dimakos, Robert E. Donatelli, Shana Siegel, Shauna M. Deans, Taxation, Victor S. Elgort |

Judith A. Harris, Esq., a Member of law firm Norris McLaughlin P.A., will present an informative presentation on effective estate planning at The Morning Call’s Prime Aging Expo, Saturday, June 22.

This free expo provides a full day of speakers and exhibitors offering services, products, and the latest information to keep you healthy and vibrant, including:

• Health and medical issues
• Financial retirement planning
• Travel and cruises
• Home improvement
• Ideas for aging in place, plus assisted living and retirement communities
• Medicare and insurance options
• Cosmetic procedures
• Health screenings
• and more!

For more information, please click here.

When: Saturday, June 22, 2019

9:00 a.m. – 4:00 p.m.

Where: Sands Bethlehem Event Center

77 Sands Boulevard

Bethlehem, PA 18015

Posted in: Estate Planning & Administration, Events, Judith A. Harris | Tags: Estate Planning and Administration, Judy Harris, Prime Expo, The Morning Call

By: NM Tax Group
NM Alert
January 2018

Click here to access the Alert

Posted in: A. Nichole Cipriani, Abbey M. Horwitz, Charles A. Bruder, Dolores A. Laputka, James J. Costello, Jill Lebowitz, Judith A. Harris, Kenneth D. Meskin, Milan D. Slak, Robert C. Gabrielski, Victor S. Elgort |

Judith A. Harris, a Member with Norris McLaughlin, P.A., recently participated in the fourth and final of Lehigh Valley Health Network’s (LVHN) 2017 financial, estate, and tax planning seminars to physicians at its Cedar Crest and Muhlenberg Campuses.  This year’s presentations are part of a multi-year effort of the LVHN Office of Philanthropy to make such planning seminars available to its physicians and other employee groups of LVHN.

Harris’ panel presentation focused on estate and tax planning, as well as asset protection strategies for physicians and their families.  The presentation, entitled “Financial Grand Rounds: Comprehensive Planning for Physicians,” also included Robert H. Brown, CLU©, ChFC©, AEP©,  a financial planner and the proprietor of Lehigh Valley Investment Group, Retirement and Income Specialists, and was introduced and led by Dr. John Jaffe, of Physician Integration Strategies LLC, who is former Executive Medical Director of the Lehigh Valley Physician Organization.

Jane Wrisley, the Vice President of the LVHN Office of Philanthropy, believes the Financial Grand Round presentations are a service to physicians.  Wrisley observed, “They work so hard for our patients, we want to provide a convenient opportunity for them to attend an educational forum.”

Harris has over 30 years of experience in the areas of wills and trusts, estate planning, estate administration, and taxation.  In addition to creating estate plans from the most basic to the most sophisticated wills, revocable trusts, powers of attorney, and living wills, Harris’s areas of practice include business matters involving corporations, partnerships, and limited liability companies and planning for business succession.  Harris’s practice also includes charitable trusts and foundations; and representation of estates, trusts, and beneficiaries in disputes before the Orphans’ Court.  She routinely handles the resolution of tax controversies for businesses and individual taxpayers before various divisions (Civil, Criminal, and Collection) of the Internal Revenue Service, and the Pennsylvania Department of Revenue.  These cases often involve the resolution of estate, business, and individual audits; or collection efforts such as liens, levies, and garnishments by the IRS and state taxing authorities.  In her work as an estate planning attorney, Harris frequently structures the optimal transfer of a client’s wealth and business interests to younger generations in order to minimize tax consequences.  Harris earned her LL.M. in Taxation from Villanova University School of Law in 1991, her J.D. from American University in 1986, and her A.B., cum laude, from Bryn Mawr College in 1983.

Posted in: Estate Planning & Administration, Judith A. Harris, News | Tags: Allentown Attorney, Estate Administration, estate planning, Judith Harris, Lehigh Valley Lawyer, LVHN, physicians, taxation

Judith A. Harris, a member of Norris McLaughlin, P.A.,   has been elected to serve as President of the Board of the Pennsylvania Shakespeare Festival (PSF) for the fiscal year commencing October 2016.  The PSF, a professional company in residence at DeSales University, is the Official Shakespeare Festival of the Commonwealth and a professional, not-for-profit Theatre Company.

PSF enjoys an emerging national reputation for excellence. Each summer, PSF produces a season of Shakespeare and other classics, musical theatre, and children’s theatre. PSF is summer home to many artists from around the country, including winners and nominees of the Tony, Obie, Emmy, Drama Desk, Outer Critics Circle, Jefferson, and Barrymore awards. The Festival celebrates its 25^th anniversary season this year and honors the memory of its founder, Father J. Schubert, O.S.F.S.

Harris has over 29 years of experience in the areas of wills and trusts, estate planning, estate administration, and taxation.  In addition to creating estate plans from the most basic to the most sophisticated wills, revocable trusts, powers of attorney, and living wills, Harris’s areas of practice include business matters involving corporations, partnerships, and limited liability companies and planning for business succession.  Harris’s practice also includes charitable trusts and foundations; and representation of estates, trusts, and beneficiaries in disputes before the Orphans’ Court.  She routinely handles the resolution of tax controversies for businesses and individual taxpayers before various divisions (Civil, Criminal, and Collection) of the Internal Revenue Service, and the Pennsylvania Department of Revenue.  These cases often involve the resolution of estate, business, and individual audits; or collection efforts such as liens, levies, and garnishments by the IRS and state taxing authorities.  In her work as an estate planning attorney, Harris frequently structures the optimal transfer of a client’s wealth and business interests to younger generations in order to minimize tax consequences.  Harris earned her LL.M. in Taxation from Villanova University School of Law in 1991, her J.D. from American University in 1986, and her A.B., cum laude, from Bryn Mawr College in 1983.

Posted in: Judith A. Harris, News | Tags: Judith A. Harris, pennsylvania