Martin L. Lepelstat

Martin frequently represents clients at both the federal and state levels in tax related matters, including tax audits and appeals. As a skilled practitioner in the tax controversy area, he has dealt with IRS and state examination teams in various audits and cases.

Martin advises clients on a wide range of personal wealth and business planning issues, regularly guiding clients in tax and estate planning, probate and trust matters, and business structuring. He counsels clients on income tax matters, as well as estate, gift, and generation-skipping transfers. He also assists business owners to effectively pass their ownership interests from one generation to the next.

Concentrations

•Tax planning structures
•Family business succession planning
•Resolution of income, estate, gift, and generation-skipping tax disputes with IRS and state tax authorities
•Administration of trusts and estates, including contested probate and trust matters
•Federal and state tax controversies
•Tax audits
•Tax controversy

The attorney is providing legal services through and affiliated with Greenberg Traurig, LLP, a New York Limited Liability Partnership. Prior results do not guarantee a similar outcome.

Recognition & Leadership

Awards & Accolades

•Listed, The Best Lawyers in America, Tax Law; Trusts and Estates; Litigation and Controversy - Tax, 2005-2026
•Selected, 'Lawyer of the Year,' Litigation and Controversy - Tax, Newark, 2019 and 2022
•Listed, Super Lawyers magazine, New Jersey Super Lawyers, 2014-2024
•Team Member, Lexology’s Client Choice Award USA & Canada, United States: New Jersey, 2013
•Listed, Super Lawyers - New Jersey Edition, Estate Planning and Probate, 2008-2013
•Rated, AV Preeminent 5.0 out of 5.0

American College of Trust and Estate Counsel

•Former Trustee, Middlesex County Bar Association

•Member, Tax, Real Property and Probate Sections of the Florida State Bar

•Past Chair, Taxation and Probate Committees of the Middlesex County Bar Association.

•Member, American Bar Association, Tax and Real Property and Probate Sections

•Member, Tax Section of the New Jersey Bar

•Board member, American Diabetes Association Fellow: American College of Trust and Estate Counsel

• Former Trustee, Middlesex County Bar Association

• Member, Tax, Real Property and Probate Sections of the Florida State Bar

• Past Chair, Taxation and Probate Committees of the Middlesex County Bar Association.

• Member, American Bar Association, Tax and Real Property and Probate Sections

• Member, Tax Section of the New Jersey Bar

• Board member, American Diabetes Association

Awards & Recognition

• Listed, The Best Lawyers in America, Tax Law; Trusts and Estates; Litigation and Controversy - Tax, 2005-2014

• Team Member, Lexology's Client Choice Award USA & Canada, United States: New Jersey, 2013

• Listed, Super Lawyers - New Jersey Edition, Estate Planning and Probate, 2008-2013

• Listed, Who's Who in America

• Listed, Who's Who in American Law

• Rated, AV Preeminent® 5.0 out of 5

Publications & Presentations

Articles, Lectures & Publications

Martin has lectured before various bar groups and committees, including the Institute of Continuing Legal Education. His work has been published in several national and local tax publications.

• Co-Author, "Estate Planning -Before It's Too Late!", Exhibit A, Volume 4 Number 2, 2000

• Author, "Qualified Personal Residence Trust," Exhibit A, Fall 1996, Vol. 1 No. 2.

• Co-Author, "The Small Business Job Protection Act May Render the S Election Appropriate for Larger and More Complex Corporations," The Metropolitan Corporate Counsel, February 1997

• Author, "Salient Tax Considerations for Condominium Conversions"

Member: Middlesex County Bar Association (Former Trustee and Past Chair, Taxation and Probate Committee); The Florida State Bar (Member, Tax, Real Property and Probate Sections); New Jersey Bar (Member, Tax Section); American Bar Association (Member, Tax and Real Property and Probate Sections).