Martin D. Hauptman, Esq.
Martin Hauptman is a Partner in the Trusts & Estates, Tax and Corporate practice groups of the firm. His practice primarily focuses on ERISA, pension planning and administration, estate planning and administration, business succession planning, entity formations and planning (including corporations, LLCs, 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 I.R.S. 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 ESOPs; 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.
- Rutgers University Law School, J.D.
Member, Rutgers University Law Review 1972-1973
- New Jersey, 1973
- US District Court, District of New Jersey, 1973
- US Tax Court, 1974
Areas of Practice:
- Corporate & Transactional
- Tax Law
- Trusts & Estates
Professional Association Memberships:
- 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
- Taxation of Distributions from Qualified Plans
- Tannen – Recent NJ Case Upholds Protection of Trust, Matrimonial Strategist, December 2011