MARLTON, NJ - Hyland Levin attorney Peter J. Boyer was elected President of the Board of Directors of Singing City last week.

Singing City, a regional choir composed of a diverse group of singers from throughout the Delaware Valley, uses music and song to bridge the differences between races, cultures and religions. In addition to performing concerts throughout the Delaware Valley, the choir has traveled throughout the world, including performances in Israel, Egypt, Ireland, Brazil, Cuba and Bosnia. Singing City supports and performs with the Singing City Children’s choir, made up of third, fourth, fifth and sixth graders enrolled in inner city schools that have no formal music education programs due to inadequate funding.

“Singing City has a rich history and serves a vital role in the cultural landscape of the region,” Mr. Boyer said.

Mr. Boyer, a partner at Hyland Levin LLP, concentrates his legal practice on business and commercial litigation.

MARLTON, NJ - Hyland Levin attorney Melissa Grossman will speak on a panel titled “Building a Successful Career: The Importance of a Versatile and Adaptive Skill Set” next week at the South Jersey Chamber of Commerce Women’s Conference at The Mansion.

“In today’s economy it is essential that professionals have the ability to expand and evolve throughout their careers,” Ms. Grossman said. “We have to be willing to be flexible and adapt to the changing needs of our clients and the market place.”

The panel will discuss the importance today of bringing a diverse set of skills to the work place. Other panelists are Dr. Cindy Vitto of Rowan University, Ann Anthony of South Jersey Industries and Colleen Feltyberger of Ravitz Family Markets. The moderator is Denise V. Monahan, executive vice president - Southern New Jersey market manager, of PNC Bank.

The May 16th conference begins at 7:30 a.m. at The Mansion. For more information, go to chambersnj.com.

MARLTON, NJ - Hyland Levin LLP attorney Stacy Asbell will receive the John Adler Government Advocacy Mission Award next month for her work in advocating for those in need in South Jersey. Ms. Asbell, of counsel at the firm, has lobbied in Washington through the Samost Jewish Family and Children’s Service (JFCS) agency, in order to make sure the voices of seniors and the disabled in our area are heard by our legislators.

Both Ms. Asbell and Rebecca Rosenau, JFCS Director of Senior Services Advocacy & Outreach, will be given the award on May 9, during the JFCS 69th Annual Meeting and Recognition of Volunteers. The John Adler Government Advocacy Mission Award is given to those who demonstrate distinctive passion and concern for social issues affecting members of our community, according to a JFCS spokesperson. The recipients of this award exhibit a strong dedication to government advocacy, and are dedicated to serving as the voice for others in need, on the state, local and federal levels. The late John Adler was a tireless advocate for community-based services and supports for seniors, and for adults with long-term care needs. He also lobbied for mental health causes. The award serves to honor those who continue his legacy.

“In Stacy’s 17 years as an attorney she has consistently made time to help those in need either through pro bono legal work, lobbying for those who are less fortunate or organizing volunteer efforts like the annual collection she coordinates at the firm to provide gifts and food to a Camden County family in need during the holiday season,” said Mark Shapiro, president of the JFCS board and a partner at Hyland Levin.

“It is a tremendous honor to receive this award,” Ms. Asbell said. “During his years in Congress, John Adler was the voice for so many who face daily economic challenges. His wife, Shelley, continues to show the family’s commitment to public service. I’m proud to receive an award associated with both John and Shelley.”

MARLTON, NJ - Attorney Melissa M. Grossman will join Hyland Levin LLP on April 1, concentrating her practice in estate planning, estate and trust administration and business succession planning, Managing Partner Benjamin A. Levin announced today. Ms. Grossman, who will be of counsel at the firm, will advise individuals and families in connection with complex issues relating to wealth transfer and the transitioning of closely held businesses as part of a tailored and tax-efficient estate plan.

Ms. Grossman joins Hyland Levin LLP from the Private Client Group at Dechert LLP where she began her legal career after graduating from New York University School of Law in 2005.

“We see Melissa as a perfect addition to our firm giving us even more strength in our Business Planning and Tax and our Business Practice Groups,” Mr. Levin said. Harvey N. Shapiro, Chair of the Business Planning and Tax Group, called Ms. Grossman “a brilliant, high energy attorney with excellent experience who can provide valuable services to our clients and their families.”

In addition to developing and implementing wealth transfer plans, Ms. Grossman will advise clients on life insurance planning, charitable giving, business planning and tax matters. She will also counsel executors and trustees in the administration of complex estates and trusts and represent clients in audits of estate tax and gift tax returns.

Before attending law school, Ms. Grossman was an associate with First Manhattan Consulting Group in New York, where she managed strategy, profitability and customer segmentation projects for companies in the financial services industry.

Ms. Grossman is a member of the Legacy Advisors Committee for The Children’s Hospital of Philadelphia and is admitted to practice in Pennsylvania and New Jersey. She is a graduate of The Wharton School of the University of Pennsylvania (B.S. 1998), and New York University School of Law, (J.D. 2005).

Ms. Grossman is a member of the Legacy Advisors Committee for The Children’s Hospital of Philadelphia and is admitted to practice in Pennsylvania and New Jersey. She is a graduate of The Wharton School of the University of Pennsylvania (B.S. 1998), and New York University School of Law, (J.D. 2005).

MARLTON, NJ - Hyland Levin Partner Richard M. Hluchan was named one of New Jersey’s top 100 attorneys in the newly released listing from New Jersey Super Lawyers. Partners Mark D. Shapiro and Shereen C. Chen were also selected for inclusion as Super Lawyers and Partner Lauren A. Beetle was selected as a “rising star” in the field of real estate law.

Mr. Hluchan, who was recognized for environmental law, has concentrated his practice on land use, zoning, environmental law and regulatory matters for the past 35 years. Last year, Mr. Hluchan who lives in Haddonfield, was named the Philadelphia Best Lawyers Environmental Lawyer of the year.

Mr. Shapiro, who lives in Cherry Hill, was selected this year in Super Lawyers for his real estate work. He concentrates his practice in the areas of both real estate and franchise law and focuses on development, leasing, loan transactions and representing multi-family apartment building owners in acquisitions and financing. Ms. Chen, who lives in Mount Laurel, was named for her work as an immigration attorney. Ms. Chen’s clients include professional athletes, opera stars, religious leaders, high net worth investors, health care employees, corporations, golf courses and resorts along with nonprofit organizations, including temples and shrines across the United States. Ms. Beetle concentrates her practice in real estate, business law and liquor license regulation. She lives in Riverton.

Hyland Levin attorneys practice in the areas of business and transactions, real estate, land use, leasing, environmental law, general and commercial litigation, franchise and distribution, immigration, liquor license regulation, tax and estate planning, business planning and real property tax appeals. The firm, based in Marlton, was founded in 2009.

MARLTON, NJ - Hyland Levin attorney Robert S. Baranowski, Jr., will speak at the National Business Institute Complex Environmental Litigation program on Tuesday, April 16.  Mr. Baranowski will discuss “Creative Settlement and Trial Strategies” and “Avoiding Penalties and Lawsuits Through Compliance: What the Law Books Don’t Teach You.”

The live video webcast program begins at 11 a.m. The topics to be presented by Mr. Baranowski will start at 3:45 p.m.

While the program is designed for attorneys, it would be beneficial to business owners, real estate professionals and those involved in construction and engineering. For more information or to register, go to www.nbi-sems.com or call 800.931.3140.

For over a decade, Mr. Baranowski’s practice has concentrated on environmental and land use matters. Before entering private practice ten years ago, he served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection.

MARLTON, NJ - Two Hyland Levin attorneys, Lauren A. Beetle and Kenneth M. Morgan, will become partners on March 1, 2013, Managing Partner Benjamin Levin announced today. Both new partners have worked with Hyland Levin’s attorneys since graduating from law school.

Ms. Beetle will continue to concentrate her practice on real estate, including multi-family investor representation, liquor license regulation and business law. She represents buyers and sellers in real estate and business asset and equity transactions as well as counseling clients on business formation and legal governance matters.

Mr. Morgan will continue to concentrate his practice on real estate, including leasing, business counseling, commercial finance and estate planning. Before he started practicing law in 2002, Mr. Morgan was a vice president and commercial lending officer of a financial institution. In his practice, he represents buyers and sellers of assets in diverse businesses as well as commercial landlords and tenants in all aspects of leasing.

“These two individuals are excellent, dedicated attorneys who understand our mission to put our clients and their businesses first in everything that we do,” said Mr. Levin.

Hyland Levin LLP is a multi-practice firm established in 2009, with attorneys who have decades of experience in the region. Our practice areas include business and transactions, real estate, land use, leasing, environmental law, general and commercial litigation, franchise and licensing, immigration, liquor license regulation, tax and estate planning, business planning and real property tax appeals.

Happy New Year from the attorneys and staff at Hyland Levin LLP. We want to thank our clients and friends for your business and loyalty to us and our firm. We truly value the many fine professional and personal relationships we have developed with you over the years.

We want to tell you about some of the exciting matters which our attorneys were involved in during 2012.

We represented:

• Virtua Health System in obtaining all development approvals for its flagship hospital and ambulatory care services facility in Voorhees, NJ; new Health and Wellness facilities in Moorestown and Washington Township, NJ; as well as a soon-to-be-opened Pediatric Hybrid Care Facility at Virtua-Memorial Hospital in Mt. Holly, NJ
• The developers of a 196-unit market-rate apartment project in Mt. Laurel, NJ, and a 233-unit market rate apartment community in Cherry Hill, NJ
• Puratos Corporation as outside general counsel on all matters in the U.S., including corporate, real estate, commercial, licensing and litigation matters
• A leading regional fast food franchisor in franchising and development deals throughout the United States
• A private real estate fund in the $168 million acquisition of an apartment complex in Maryland from sellers in bankruptcy and a controlling lender
• The purchaser of Moorestown Corporate Center, a complex of South Jersey offices
• Rastelli Foods Group in corporate and commercial matters
• National homebuilder K. Hovnanian in successfully converting an exclusive age- restricted residential project into a mix of market units, affordable units and age restricted units in Barnegat Township, NJ
• Four clients in inverse condemnation litigation, successfully obtaining just compensation, and attorney's fees, from the Borough of Avalon for the taking of their oceanfront land
• The seller of Tenby Chase Apartments in Delran, NJ, for $37.5 million
• Refinancing of $13 million in tax-exempt bond financing for a continuing care retirement community in Marlton, NJ, and an adult day care and behavioral care facility in Pennsauken, NJ
• The owner of 3 Executive Campus in Cherry Hill, NJ, one of the largest office buildings in South Jersey, in leasing matters
• Animal Welfare Association in Voorhees, NJ, in a major expansion project
• LWB Refractories Company in Pennsylvania, a subsidiary of Magnesita Refractories in Brazil, by helping employees with their U.S. visa requirements
• Professional athletes including Phantoms Assistant Coach Riley Cote, a former Philadelphia Flyers player
• A national franchise restaurant chain in connection with the transfer and disposition of liquor licenses and other assets in New Jersey
• A national freight hauling company in defending a variety of employment related litigation matters
• A regional outdoor advertising company in connection with litigation and related regulatory issues involving outdoor advertising, including digital billboards
• A national title insurance company in connection with the defense of title claims asserted against it and its insured parties
• Real estate owners and developers in connection with a variety of real estate litigation matters including both the prosecution and defense of commercial foreclosure matters
• Some of the region's most successful business owners in managing challenging tax issues and addressing succession planning matters

We are also pleased that this year we were able to donate and to partner with many wonderful charitable organizations in our region including the Virtua Foundation, Boys & Girls Clubs, South Jersey Food Bank, Samost Jewish Family and Children's Service, Urban Promise in Camden, Animal Welfare Association, the CARES Institute and other worthy causes.

Our attorneys and staff look forward to working with you in 2013. We are grateful to be connected with all of you and hope 2013 is a year of health and happiness for you and your families.

On January 2, 2013, President Obama signed into law The American Taxpayer Relief Act of 2012 (the "Act"). After many years of provisions with expiration dates, the Act purports to make permanent many aspects of the tax law including the Federal Estate, Gift and Generation Skipping Taxes and income tax rates.

Estate and Gift Taxes

The $5,000,000 unified exemption from estate, gift and generation skipping tax, to be adjusted for inflation, was made permanent. The rate of tax on the excess was increased to 40 percent from 35 percent. The Act also made permanent "portability," that is, the ability to carry over to a surviving spouse any unused exemption of a decedent. That means in general a husband and wife can pass over $10,000,000 to their heirs free of Federal Estate Tax and they can do so in a way that can avoid any Estate Tax as assets pass down through future generations by the use of generation skipping trusts.

The concept of "permanency" may well be a reaction to the incongruity of a $2,000,000 exemption in 2008, a $3,500,000 exemption in 2009, no estate tax in 2010, the threat of a $1,000,000 exemption in 2011 which was deferred for two years in December 2010 by the enactment of the $5,000,000 exemption (but only for 2011 and 2012 with retention of the threat of the $1,000,000 exemption effective in 2013). Perhaps now the battle to repeal the "death tax" is over with the final result being that this tax will only apply to those families with taxable estates in excess of $10,000,000 as increased to account for inflation after 2011.

There are many provisions of the current law which the Administration considers "loopholes" in need of reform. Congress, in introductory language to the Act, pointed out its desire for tax reform for example by eliminating what it considers unfair tax advantages. So we do not think it appropriate to expect all of the opportunities now available to remain intact. Nevertheless, such actions as making annual gifts of up to now $14,000 per recipient can over time produce very substantial estate tax savings eventually. For that reason and many more, this new law gives us all greater reason for thoughtful and immediate planning.

Income Taxes

The first words of the introductory language of the Act were "to extend certain tax relief provisions enacted in 2001 and 2003." A primary aspect was extending the ordinary income tax rates of 10, 15, 25, 28, 33 and 35 percent and the capital gains and qualified dividend rate of 15 percent for all those with incomes under $450,000 ($400,000 for single taxpayers). The rates for the highest income levels will increase to 39.6 percent for ordinary income and to 20 percent for capital gains and qualified dividends.

However, these rates do not include the new 3.8 percent tax on net investment income (the Unearned Income Medicare Contribution) which became effective in 2013. This tax is payable by those with incomes in excess of $250,000 ($200,000 for single taxpayers) and does apply to capital gains. Further, while the Act made the Alternative Minimum Tax patch permanent, that tax has the effect of increasing the actual tax rate payable by many individuals with substantial deductions and other preference items.

One opportunity included in the Act was allowance of transfer of amounts in qualified retirement plans to Roth accounts. This provision raises revenue for the Government in the short run since income tax is due on the conversion although in the long run it benefits the individual taxpayer and his or her heirs (and costs the Government) since no future income tax is due on Roth accounts no matter how much they may grow.

In general, we know that income taxes will increase in 2013 and very likely beyond. The income tax laws have always favored various methods of building capital, such as qualified retirement plans and IRAs. It also is nice that capital gains rates remain substantially lower than ordinary income tax rates. It is even better not to pay any income tax on accumulations of capital, and that is what happens when assets are not sold. For example, a business that continues to grow and is passed down to future generations can produce income (and livelihoods) for many generations. So can well maintained and continually improved real estate holdings.

Summary

The Act did get us past the fiscal cliff at the last minute. What more the Administration and the new Congress may be able to accomplish is yet to be seen. No matter what, we do know that many benefits can be achieved from long term planning and actions to save taxes, to protect assets and to increase the chances that accumulations of wealth will be beneficial (and not detrimental) to the quality of the lives of ourselves and our loved ones.

DELRAN, NJ-HFF has completed the sale of Tenby Chase Apartments, a 327-unit garden-style community here, to SDK Apartments for $37.5 million.

HFF marketed the property on behalf of the seller, Pantzer Properties.

Tenby Chase Apartments is situated just off Route 130, about 13.5 miles east of Center City Philadelphia. The property is 98% leased. It offers one- and two-bedroom units, including townhomes, which average 1,387 square feet. The complex has an outdoor pool, playground and tennis court.

HFF’s sales team was led by senior managing directors Jose Cruz and Andrew Scandalios, managing directors Kevin O’Hearn and Jeffrey Julien and associate director Michael Oliver.

“Tenby Chase has successfully raised market rents three times in the past 12 months. Coupled with larger than average unit sizes, this property presented an attractive opportunity for investors,” said Cruz. “The seller took advantage of strong demand for multi-housing properties.”

Pantzer Properties, an investor in undervalued real estate with more than $1.5 billion in assets under management, is based in New York City with offices in Rochelle Park and Herndon, VA. The firm is a fully integrated owner/operator of institutional quality properties on the east coast.

The buyer, SDK Apartments, is a privately held real estate company based in northern New Jersey. It owns, manages, acquires, rehabilitates and develops multi-family apartment complexes and medical buildings in Northeastern and Mid-Atlantic States.

HFF operates out of 21 offices around the country.

Marlton, NJ (November 26, 2012) - Hyland Levin attorney Robert S. Baranowski, Jr., will present a Lawline.com seminar on the interplay of new laws that affect industrial sites and industrial property owners. Mr. Baranowski will be joined by Licensed Site Remediation Professional Mark Pietrucha, of Woodard and Curran, as they discuss how the Site Remediation Reform Act (SRRA) and the LSRP program impact compliance requirements under the Industrial Site Recovery Act (ISRA).

The live, one hour webcast will air at 1 p.m., on December 19th. Registration is available through http://www.lawline.com/webcast.

An on-demand version of the course will be made available after December 19th through the Lawline.com catalogue. For questions, call 877.518.0660.

For the past decade, Mr. Baranowski’s practice has concentrated on environmental and land use matters. Before entering private practice, he served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection.

By Richard M. Hluchan

In the wake of Hurricane Sandy, owners of homes and businesses who suffered storm damage are beginning the rebuilding process. Permit programs administered by the NJ Department of Environmental Protection (DEP) may play a major role. Following is a primer on DEP permit requirements.

What DEP permits may be required to rebuild at the shore?

There are two primary permit programs governing shore development. The Coastal Area Facilities Review Act (CAFRA) has jurisdiction over all development in the coastal area within 150 feet of tidal water, beaches and dunes. CAFRA Permits are also required for all commercial development with more than 50 parking spaces. Waterfront Development Permits are required for anything constructed within tidal waters (i.e. below the mean high water line), such as bulkheads, docks and piers.

Are CAFRA or Waterfront Developments Permits needed for debris removal or cleanup of storm damage?

No, there is no permit required for such cleanup activities.

Is a CAFRA Permit required to rebuild a destroyed or damaged home or business building?

No. Any legally existing structure destroyed or damaged by the storm can be rebuilt without a CAFRA Permit, so long as it is not enlarged beyond the existing footprint. No CAFRA Permit is necessary to replace damaged siding, windows or roofs. Local permits will be required, and the reconstructed building will have to comply with current building codes.

Is a Waterfront Development Permit required to rebuild a destroyed or damaged bulkhead, dock or pier?

No. Legally existing bulkheads, docks and piers can be rebuilt without a waterfront development permit, provided that they are replaced in the same location and are not enlarged.

In rebuilding my damaged home (or commercial building), I would like to elevate it up on pilings, and add a second floor. Will I need a CAFRA permit?

No. As long as the footprint of the home or business is not expanded, no CAFRA Permit is necessary to either elevate an existing building on pilings, or add a second floor.

In rebuilding my damaged home, I plan to enlarge its footprint. Will I need a CAFRA Permit?

Yes. If the addition to the existing footprint is 400 square feet or less, you may be eligible for a CAFRA General Permit. If the addition is larger than 400 square feet, a CAFRA Individual Permit will be necessary. General permits can usually be obtained faster and easier than Individual permits, and the application requirements for General permits are simpler.

What about enlarging a commercial building? Will a CAFRA Permit be required?

Yes, a CAFRA Individual Permit will be necessary to enlarge any commercial building.

In rebuilding my damaged dock and pier, I would like to expand its length and add a boatlift and jet-ski ramp. Do I need a Waterfront Development Permit?

Yes. Unless you rebuild your legally pre-existing dock or pier in exactly the same configuration, you will need a Waterfront Development Permit. Increasing its size, adding a boatlift, or adding a jet-ski ramp or floating dock will necessitate a Waterfront Development Permit. You may also need approval from the US Army Corps of Engineers.

Richard M. Hluchan practices land use and environmental law, and is a partner with the law firm Hyland Levin LLP in Marlton, NJ. His email address is Hluchan@hylandlevin.com .

By Benjamin A. Levin and David G. Gunther of Hyland Levin LLP

Major companies are increasingly scrutinizing their suppliers’ business and product sourcing practices. In some cases, this increased scrutiny is sparked by fears over the safety of products, components, or ingredients originating from international markets. In other cases, the demand for supply chain transparency is part of a larger embrace of “corporate social responsibility,” such as recent corporate disclosure legislation enacted in California with the passage of the Transparency in Supply Chains Act of 2010.

Corporate customers are now asking suppliers for a wide range of product disclosures, including Certificates of Origin, which set forth the originating country for each ingredient or component in a product. For food products, companies are also demanding detailed Ingredient Specifications – above and beyond FDA labeling requirements. Food suppliers are now regularly asked to provide Genetic Modification (GMO) Certifications, Organic Certifications and Gluten Certifications.

Suppliers are also faced with increased scrutiny of how they do business. Many suppliers are required to sign Codes of Conduct, requiring certification of compliance with local laws and a variety of labor, employment, environmental, trade and business standards. Many suppliers are also asked for information on their Crisis Management Programs. Customers are also requiring suppliers to participate in Safety and Quality Programs, which impose a variety of “best practices” relating to procurement, manufacturing and transportation. These programs generally require suppliers to fully trace (and disclose) their supply chains and establish detailed safety notification and recall procedures. In order to insure compliance with these requirements, corporate customers are demanding the broad right to engage in unannounced audits, record reviews and site inspections. These demands may be problematic. For example, suppliers need to consider how best to balance their customer’s demands with their own need to protect proprietary information.

In light of this trend towards transparency and the increasing demands of customers, suppliers need to ensure that they have necessary information and procedures in place. For example, companies must begin to more carefully examine not only their own supply chains, but the supply chains of their suppliers. Whether you agree or not with these changes in the commercial marketplace, the rules of how companies conduct their business operations are changing. Be prepared.

Benjamin Levin is the managing partner of Hyland Levin LLP in Marlton and serves as outside general counsel to some of the Mid-Atlantic region’s most vibrant companies, including food and product manufacturers, suppliers and distributors; providers of information technology and support; and owners of intellectual property.

He can be reached at Levin@hylandlevin.com. David Gunther, an associate at Hyland Levin LLP, concentrates his practice in the areas of litigation, land use, business law and real estate. He may be contacted at Gunther@hylandlevin.com.

Marlton, NJ (October 18, 2012) - South Jersey land use attorney Robert S. Baranowski, Jr., will speak on land use and environmental law as part of two National Business Institute (NBI) programs in November. NBI is one of the largest providers of legal and professional education in the nation, serving over two million professionals.

Mr. Baranowski, who is of counsel at Hyland Levin LLP, will take part in a video webcast to be broadcast nationally titled “Environmental Liabilities in Real Estate Transactions,” on Monday, November 12. He will discuss commercial and industrial real estate site assessments and environmental provisions in real estate transactions. For more information see Environmental Liabilities in Real Estate Transactions.

On November 13, Mr. Baranowski will speak at a full day seminar titled the “Practical Guide to Zoning and Land Use Law,” at the Holiday Inn Cherry Hill. He will cover topics including navigating the zoning approval process and identifying and avoiding conflicts of interest in connection with handling land use matters. For more information see, Practical Guide to Zoning and Land Use Law .

For the past decade, Mr. Baranowski’s practice has concentrated on environmental and land use matters. Before entering private practice, he served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection.

Marlton, NJ (September 19, 2012) - For the fifth year in a row, Hyland Levin partner and immigration attorney Shereen Chen, spoke at the Citizen Naturalization Ceremony today at the Olde Courthouse in Mount Holly where 30 new American citizens took the oath of citizenship.

Burlington County Superior Court Judge Ronald E. Bookbinder and U.S. District Judge Noel L. Hillman also spoke at the event attended by almost 100 family members, friends and area students. The event also honored the 225th anniversary of the Constitution.

Ms. Chen, who was born in Taiwan, came here with her parents when she was 3, and became a citizen of the United States when she was 16 years old. She talked about what it means to be an American. It’s not hot dogs and baseball, she said. “Everyone has their own definition,” she said. “But we are all in the same boat.”

MARLTON, NJ (September 17, 2012) - Hyland Levin Partner Shereen C. Chen has been selected as one of ALM Media’s New Jersey Women Leaders in the Law. ALM publishes the New Jersey Law Journal.

Ms. Chen is an immigration and nationality law attorney whose clients include professional athletes, opera stars, religious leaders, business executives and those working for nonprofit groups. She has also been recognized by “Best Lawyers in America” and New Jersey Super Lawyers and is frequently quoted in local and national media.

“Shereen is one of the state’s strongest immigration attorneys,” said Hyland Levin Partner William F. Hyland, Jr. “She has worked successfully with many clients including athletes, business leaders and medical personnel.”

This week, Ms. Chen will again be the speaker at the Burlington Court’s citizen naturalization ceremony on Wednesday, September 19, at the Olde Courthouse, where 30 Burlington County residents will recite the Oath of Citizenship.

MARLTON, NJ (August 23, 2012) - Benjamin Levin, Richard Hluchan and Shereen Chen were recently selected by their peers for inclusion in The Best Lawyers in America® 2013.

Mr. Levin was recognized in Franchise Law; Mr. Hluchan in Environmental Law, Litigation/Environmental, Litigation/Real Estate and Natural Resources Law; and Ms. Chen in Immigration Law.

This is the sixth year that Mr. Levin has received a Best Lawyers recognition in Franchise Law. Mr. Hluchan has been listed in all four fields since 2006 and Ms. Chen in her field since 2009.

The Best Lawyers publication is based on a peer-review survey where more than 36,000 attorneys vote.

Pantzer Properties, Inc. Closes Acquisition of $168 Million Multifamily Towers in Washington, D.C. Metro Area

NEW YORK, NY, August 14, 2012 –Pantzer Properties, Inc. (“Pantzer”) announces its affiliate has closed on the $168 million acquisition of The Georgian, an 891 unit class B+ two-tower highrise apartment community with approximately 25,255 square feet of retail space and a 594- car two-level subterranean parking garage, in Downtown Silver Spring, MD. The Property had been in receivership for nearly three years and bankruptcy for one year. Pantzer bought the property out of bankruptcy where the debt stack was approximately $215 million. Pantzer’s management affiliate, Panco Management Corporation, will manage The Georgian under the brand “The Point” and the property will be renamed The Point at Silver Spring. Pantzer purchased the property through its series of opportunistic real estate funds, known as the Panco Strategic Real Estate Funds.

CBRE was the sales broker representing the seller and lenders. Berkeley Point arranged Freddie Mac 10 year fixed rate financing for Pantzer. The law firms of Hyland Levin LLP and Kirkland & Ellis LLP represented Pantzer as legal counsel.

William Roohan, Vice Chairman of CBRE, praised Pantzer’s swift execution, “The Pantzer Team stepped into a very difficult transaction for it was in bankruptcy with significant complications. They went from contract to closing on August 14, 2012 in record speed. Very few firms could have done what the Pantzer Team did. They are great buyers.”

Edward Pantzer, Chairman of Pantzer Properties, Inc., stated, “Our strategy continues to be the opportunistic acquisition of value-add real estate, as well as Class A properties and originating and acquiring debt. We specialize in complicated and highly structured transactions where our 41 years of investment expertise, deep financial resources and ability to tap the capital markets gives us a competitive advantage in sourcing transactions and closing deals. Our property management capability and team of over 200 professionals enables us to quickly reposition troubled assets and create significant value. Our focus is on larger transactions, and we can move very quickly from contract to closing.”

Pantzer has been extremely active in the Washington, DC Metro area, purchasing almost $1 billion of properties in the last three years. In March 2012, Pantzer purchased 1901 West Street (The Point at Annapolis), a 300 unit Class A apartment community with approximately 19,211

Hyland Levin LLP donated 10 computer stations this week to Wiley Mission, a Marlton church that operates a continuing care retirement community, pre-school, an adult day care facility and other spiritual and social ministries.

The computers, along with printers and monitors, had been used for several years at Hyland Levin, but were all in excellent condition. Wiley Youth Pastor Ben Francesco said the church will use the donated computers for the pre-school program and for programs benefitting elderly residents at the Wiley Christian Retirement Community.

“We were happy to donate this equipment to Wiley, which does such important work in our community,” said partner William F. Hyland, Jr., who is also Vice Chairman of the Wiley Mission Board of Trustees.

MARLTON, NJ (June 6, 2012) – Robert S. Baranowski, Jr., will become Of Counsel at Hyland Levin LLP on July 1. Mr. Baranowski, who concentrates his practice on environmental and land use matters, has been an associate at the firm since its founding in 2009. He has been practicinglaw since 2000.

“Bob truly understands the complexity and ever-changing landscape of both environmental practice and land use law,” said Hyland Levin Partner William F. Hyland, Jr. “His background in the Attorney General’s office, coupled with his time in private practice, have given him a great skill set. We were pleased that Bob joined us when we formed Hyland Levin three years ago and we continue to appreciate his talent and his contributions to the firm and its clients.”

Before entering private practice in 2003, Mr. Baranowski served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection.

Mr. Baranowski is secretary of the NJ State Bar Association Land Use Section Board of Directors and a member of the Environmental Committee of the Chamber of Commerce of Southern New Jersey. A frequent speaker and presenter at seminars and workshops, Mr. Baranowski has been included in NJ Super Lawyers Rising Stars Edition 2011 and 2012 and has received the “AV” peer rating from Martindale-Hubbell. He is active in local civic groups, including the Marlton Recreation Council.

Mr. Baranowski is a graduate of Rutgers University (1993) and of Seton Hall University School of Law (2000). He lives in Marlton with his wife and three children.

MARLTON, NJ (May 17, 2012) – Mark D. Shapiro, a founding partner at Hyland Levin LLP, was installed as Board President for the Samost Jewish Family & Children’s Service yesterday in a ceremony at the Katz Jewish Community Center.

Mr. Shapiro has been a volunteer with the Jewish Federation since 1993. Positions he has held include board member, campaign co-chair for the Young Adult Division, a member of the Operations Task Force and the Saltzman Task Force and a board member of the Jewish Community Relations Council. He has been involved with Jewish Family & Children’s Service since he joined the board in 2003. Mr. Shapiro has been on the Executive Committee since 2005 and Vice President from 2005 to 2009.

The JFCS has provided social services to residents of South Jersey for more than 65 years. Services include counseling, special needs and senior services, support groups, a food bank and health screenings. The JFCS serves residents of all ages and faiths.

At Hyland Levin, Mr. Shapiro concentrates his practice on real estate, business transactions and franchise law. His real estate practice focuses on purchase, sale, leasing and financing matters.

Marlton, NJ (April 24, 2012) – Hyland Levin Partner Peter J. Boyer will be speaking on the foreclosure process in New Jersey at the New Jersey Foreclosures and Workouts seminar in July sponsored by the National Business Institute.

The seminar, which will cover tools, strategies and practices to be utilized in skillfully handling troubled real estate loans, will be presented at the Holiday Inn Cherry Hill on July 17, and at the Doubletree By Hilton Newark Airport on July 18.

Mr. Boyer’s segment will cover notice requirements, hearings, foreclosure sales and closing with third party bidders. For more than 30 years, Mr. Boyer has been a commercial litigator and trial lawyer. His practice includes the representation of lenders and landowners involved in litigation with respect to commercial real estate transactions, including claims of fraud and lender liability issues.

For more information about this program, go to www.NBI-SEMS.com.

MARLTON, NJ (February 2, 2012) – Hyland Levin Managing Partner Benjamin A. Levin, who concentrates his practice on business and franchise matters, has been selected as a Franchise Times Legal Eagle for 2012. He has been selected as “one of the best attorneys in franchising” by his peers, according to the Franchise Times Legal Eagle result.

In addition to his franchise work, Mr. Levin serves as outside general counsel to some of the region’s most vibrant companies. His clients include Fred Astaire Dance Studios, Rastelli Foods Group and Puratos Corporation.

Marlton, NJ (March 20, 2012) – Hyland Levin Attorney Robert S. Baranowski, Jr., will be the moderator and a speaker this Wednesday at the NJICLE 2012 Land Use Update at the Doubletree Guest Suites in Mount Laurel.

The Land Use Update presents a review of the past year’s judicial decisions in the field of land use law as well as regulatory, legislative and ethical issues that impact this constantly evolving area of practice.

At Hyland Levin, Mr. Baranowski concentrates his practice on environmental and land use matters including development applications, litigation, appellate matters, redevelopment, eminent domain and inverse condemnation actions, real property tax appeals and administrative proceedings. Before entering private practice, he served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection. Mr. Baranowski currently serves as secretary of the New Jersey State Bar Association Land Use Section Board of Directors and is also a member of the Chamber of Commerce of Southern New Jersey and serves on its Environmental Committee.

Marlton, NJ (March 14, 2012) – Hyland Levin Partner Richard M. Hluchan has been selected to join the executive board of the Southern New Jersey Council of the Boy Scouts. That is the governing board for the Boy Scouts overseeing Cape May, Cumberland, Camden, Gloucester and Salem Counties and Southern Atlantic County. As a youth, Mr. Hluchan was a Boy Scout and attained the rank of Eagle.

Mr. Hluchan has concentrated his law practice on land use and environmental law, including zoning and regulatory matters, for more than 35 years. He counsels clients in areas subject to regulation by the NJ Department Environmental Protection and U.S. Environmental Protection Agency, including hazardous waste clean-ups, wetlands, endangered and threatened species and land development permits.

A longtime Haddonfield resident, Mr. Hluchan is a graduate of Georgetown University and serves on the Board of Governors of the Georgetown University Alumni Association.

Marlton, NJ (March 13, 2012) – Hyland Levin LLP represented Pantzer Properties, Inc. and Savanna Real Estate in a recent $196 million deal to purchase and recapitalize a 795-unit luxury Long Island apartment complex set on 117 acres.

Pantzer, founded in 1971, focuses on investing mainly, but not exclusively, in the multifamily housing sector. Savanna is a New York-based real estate and private equity and asset management firm. Together the companies refinanced the existing debt of the complex with a new $169.6 million loan which included a $138.6 million Freddie Mac CME first mortgage and a $31 million mezzanine loan. Pantzer will retain a minority stake and will continue to manage the property.

Hyland Levin Partner Mark Shapiro represented the joint venture. “It is a rare opportunity to represent a borrower obtaining Freddie Mac financing through the CME program, who also qualifies for mezzanine financing,” Mr. Shapiro said. “Meeting all of the agency requirements for both loans, given our joint venture structure, was a challenge. But, we met all of them and closed the deal on time.”

The attorneys and staff at Hyland Levin LLP want to wish our clients, friends and business associates a very happy and healthy New Year. We also want to thank our clients for the opportunity to be their lawyers. We are proud of the many fine professional and personal relationships we have developed with you. The following reflects not only a portion of what we accomplished in 2011, but who we are, and what we do.

We represented:

• A joint venture of two private real estate funds in the refinancing of eight D.C.-area apartment buildings with Freddie Mac in a $328 million loan transaction
• Adrenaline Family Entertainment, Inc., whose affiliates sold two amusement and water parks and related real estate in New Jersey and Alabama
• Virtua Health system in obtaining the land use approvals for its new hospital and ambulatory care center in Voorhees, NJ, and the start of its new Health and Wellness facility in Moorestown, NJ
• Philadelphia Flyers Danny Briere and Ian Laperriere
• Rastelli Foods Group in several manufacturing, distribution and licensing matters involving the client's interests in the United States, the Caribbean and the Middle East
• Puratos, an international group specializing in products for the bakery, patisserie and chocolate industries, in a $42 million investment into a new state-of-the-art manufacturing facility in Pennsauken, NJ
• Fred Astaire Dance International Inc., in its acquisition of the international rights to the name Fred Astaire and on the company's expansion in Europe, South Africa and the Middle East
• A New York-based shopping center investor in connection with the purchase of approximately $20 million of distressed debt on a Florida retail shopping center
• A national trucking company in successfully defending and resolving claims of discrimination, wrongful termination and OSHA violations by former employee truck drivers
• A New Jersey-based outdoor advertising company in negotiating leases and arranging for permits and approvals for billboards and other forms of outdoor advertising
• The seller of 20 early education and childhood service centers in New Jersey
• A solar energy developer in the acquisition of a fully approved solar farm in South Jersey
• A private real estate fund in the recapitalization of Pennsylvania office property owners through fresh investment dollars
• Fellowship Alliance Chapel in Medford, NJ, in acquiring the land use approvals for construction of a new 2,500-seat sanctuary
• Mortgage lenders and a national title insurance company in successfully defending litigation asserting fraud and misconduct in connection with residential mortgage transactions
• A long-time South Jersey industrial developer who successfully contested tax assessments on the bulk of a multi-county portfolio, resulting in millions of dollars of reduced assessments
• LWB Refractories Company in Pennsylvania, a subsidiary of Magnesita Refractories in Brazil, by helping Brazilian employees with their U.S. visa requirements
• A resource extraction company in licensing seven sand mining sites in the Pinelands
• A developer in obtaining a court ruling that a residential development which includes affordable housing is an "inherently beneficial use" under New Jersey law
• Some of our region's most successful business owners in managing challenging tax issues and addressing difficult succession planning matters

We look forward to working with you in 2012.

Very truly yours,

Hyland Levin LLP: Benjamin Levin, William Hyland, Jr., Richard Hluchan, Mark Shapiro, Shereen Chen, Harvey Shapiro, Peter Boyer, Stacy Asbell, Robert Baranowski, Jr., Kenneth Morgan, Lauren Beetle and David Gunther

William F. Hyland, Jr., a partner with Hyland Levin LLP, has been named to the Virtua Foundation Board of Trustees. Mr. Hyland is a life-long resident of South Jersey and has practiced law here for more than 35 years. He concentrates his legal practice on commercial real estate, financing transactions and land development.

Virtua Foundation raises funds that support capital improvements, patient care, and community education and outreach programs. Virtua is a comprehensive health care system serving communities across South Jersey.

In addition to Mr. Hyland's work for the Foundation, his other charitable activities include serving as Vice Chair of the Board of Trustees of Wiley Mission and a legal advisor to the Saints Prison Ministry. He is also the music director at Wiley Church.

Hyland Levin Managing Partner Benjamin A. Levin, has been named a top attorney and one of the Legal Elite by Smart CEO magazine in Philadelphia. Mr. Levin, who serves as general counsel for some of the Mid-Atlantic region's most vibrant companies, was recognized for his business and franchise work.

Mr. Levin's business practice includes transactional work, counseling, preparation of business agreements and commercial forms as well as compliance advice. He is also a nationally recognized franchise lawyer.

Hyland Levin LLP is located in Marlton and has 13 attorneys.

Read an article by Mr. Boyer published in the NJ Law Journal

Click here for the article...

Hyland Levin LLP received a Tier 1 ranking in Natural Resources Law in the U.S. News Media Group and Best Lawyers 2011-2012 rankings, released today. The firm also received a Tier 2 ranking in the areas of Environmental Law and Litigation-Environmental.

The national first-tier rankings will be featured in U.S. News & World Report's Money issue, on newsstands November 15, 2011, and the national and metropolitan first-tier rankings are featured in the Best Law Firms standalone publication. Rankings are posted in their entirety online at http://bestlawfirms.usnews.com.

The rankings are based on an evaluation process that includes collecting data from client and attorney evaluations, peer review from top attorneys in the field and reviewing information submitted by firms. To qualify, a firm must have at least one attorney included in the Best Lawyers ranking. Richard M. Hluchan, a partner at Hyland Levin, was named the Philadelphia Best Lawyers Environmental Law Lawyer of the Year for 2012 by the Best Lawyers publication. Mr. Hluchan has concentrated his practice on land use and environmental law for more than 35 years.

Read an article by Mr. Boyer and Hyland Levin intern Mariah Samost from the Business Torts Litigation Newsletter.

Click here for the article...

Confidently Handle Subdivision Tasks, Zoning Processes and Solar Energy Projects

Looking for the latest developments on land use law? Want to know how to use the laws and regulations to your fullest advantage? Want to know how land use regulations can impact solar energy projects? With this one-day seminar, quickly advance your understanding and learn how to avoid legal entanglements to make sure every transaction is smooth and successful. Don't miss this opportunity to attain the information you need - register today!

• Expand your subdivision knowledge by knowing how city, county and township platting processes work.
• Analyze a comprehensive plan to determine if all the key elements are included.
• Know how solar energy projects are restricted by land use laws and techniques for working through common roadblocks.
• Recognize who has the power to zone and how those decisions affect you.
• Ensure that critical environmental laws and procedures are adhered to.

Click here for complete details and registration information...

Richard M. Hluchan, a partner at Hyland Levin LLP, has been named the Philadelphia Best Lawyers Environmental Law Lawyer of the Year for 2012 by Best Lawyers publication. Mr. Hluchan has concentrated his practice on land use and environmental law for more than 35 years.

Mr. Hluchan counsels clients in areas subject to regulation by the New Jersey Department of Environmental Protection and the U.S. Environmental Protection Agency, including hazardous waste clean-ups, wetlands, endangered and threatened species and land development permits. He assists clients in land use matters including, waterfront development, redevelopment projects, rezoning, variances, subdivisions and site plans. He handles litigation and regulatory matters.

Best Lawyers is a peer-review publication in the legal profession. The publication conducts surveys of attorneys using thousands of lawyers who evaluate their professional peers on ability, professionalism and integrity.

Hyland Levin Partner Shereen C. Chen spoke about the joys and the honor of being a U.S. citizen today during the Citizen Naturalization Ceremony at Burlington County Superior Court in Mount Holly.

Ms. Chen became an American citizen at the age of 16. Her family came here from Taiwan when Shereen was only two years old. In her law practice at Hyland Levin, Ms. Chen assists sports stars, business people, medical personnel, religious leaders and those from a variety of walks of life with citizenship and immigration. She has been an immigration attorney for the past 15 years and has received numerous awards and honors for her work including this year being named an Outstanding Woman of the Year in Burlington County.

Twenty-five new citizens received certificates and were welcomed today during the ceremonies. "It's always an honor to participate in these ceremonies," Ms. Chen said. "I love to see the happiness on the faces of the new citizens. It reminds me how fortunate we are to live in this country and how we should never take it for granted."

New Jersey has become a leader in the renewable energy marketplace, especially in producing energy from the sun. As of late 2010, New Jersey had reached 200 megawatts (MW) of solar capacity with more than 6,800 projects statewide. (One MW of electricity can power between 800 and 1000 homes). This makes the state number two in the nation in terms of grid-connected solar photovoltaic installed capacity. By contrast, nine years ago, New Jersey had only six solar installations.

How did New Jersey come so far in such a short time? Through the enactment of forward-thinking legislation and strong regulatory policies favoring the development of alternative energy sources, especially solar. It began in 1999 with legislation which gave rise to the Clean Energy Program, which provided financial incentives and rebates to offset the up-front cost of going solar.

Click here to read more...

Marlton, NJ - Robert S. Baranowski, Jr., a Hyland Levin attorney with a practice focusing on environmental and land use matters, will be speaking at the National Business Institute's New Jersey Land Use seminar in Cherry Hill on November 9.

The one-day seminar titled, "Land Use Law: Current Issues in Subdivision, Solar Energy Projects and Zoning," will cover topics including the latest developments in land use law and how land use regulations affect solar energy projects. It is geared to attorneys, planners, zoning and land use officials, developers, engineers, architects, appraisers and surveyors. The course has been approved for CLE credits in New Jersey, Pennsylvania and New York.

Mr. Baranowski counsels clients in connection with development applications, litigation, redevelopment, eminent domain and inverse condemnation actions, real property tax appeals and administrative proceedings. Before entering private practice, he served as Deputy Attorney General with the State of New Jersey in the Division of Law, where he represented the Department of Environmental Protection.

The seminar will be held at the Holiday Inn Cherry Hill, 2175 Marlton Pike, Route 70 and Sayer Avenue. For more information, contact the National Business Institute at 800-930-6182 or at www.nbi-sems.com.

MARLTON, NJ (July 5, 2011) - Hyland Levin LLP was recognized as a leading New Jersey firm in the practice area of real estate in the Chambers USA America's Leading Lawyers for Business 2011 guide, released last week. The directory, which ranks America's leading attorneys and firms, is used as a referral resource across the country.

Chambers authors wrote that Hyland Levin, located in Marlton, "derives much of its reputation from its skill in handling land use and zoning concerns, and related real estate litigation. Practitioners carry with them a wealth of experience in appearing before permitting boards, as well as the knowledge to assist clients faced with financing, lending and leasing challenges." Affordable housing redevelopments and solar power were other highlighted areas.

Both Partners Richard M. Hluchan and Mark D. Shapiro were named leading individuals in the area of real estate and Mr. Hluchan, who was recognized for his zoning and land use work in the real estate area, was also named in Chambers' New Jersey Environment section. "Sources deem him to be a 'premier league star' in dealing with transactional concerns and an all-around 'strong natural communicator,'" the guide said about Mr. Hluchan.

Hyland Levin LLP opened two years ago and has 13 attorneys. In addition to Real Estate and Environment, practice groups include Business and Transactions, Zoning and Land Use, Franchise and Licensing, Business and Commercial Litigation, Immigration, Business Planning and Tax, Leasing, Eminent Domain and Real Property Taxation.

MARLTON, NJ (June 22, 2011) - Robert S. Baranowski, Jr., an attorney at Hyland Levin LLP in Marlton, was elected to serve as Secretary of the Land Use Section Board of Directors for the New Jersey State Bar Association.

Mr. Baranowski, who concentrates his practice on environmental and land use matters, is a speaker at numerous workshops and seminars including New Jersey Institute for Continuing Legal Education, American Law Institute-American Bar Association, the Camden County Bar Association, the Atlantic City Builders Convention and the Rutgers University Occupational Training Center.

This year, Mr. Baranowski, was selected for inclusion in the New Jersey Super Lawyers - Rising Stars Edition 2011.

MARLTON, NJ (June 22, 2011) - William F. Hyland, Jr., a partner at Hyland Levin LLP in Marlton, was elected this week to the Habitat for Humanity Burlington County Board of Directors.

Mr. Hyland is also Vice Chair of the Board of Trustees of Wiley Mission, a continuing care retirement community in Marlton, and he serves as a legal advisor to the Saints Prison Ministry. He participates in many charitable organizations, including the committee for the Virtua Foundation's fall golf tournament.

For the past 35 years, Mr. Hyland's legal practice has focused on commercial real estate, financing transactions and land development.

MARLTON, NJ (June 14, 2011) - Five Hyland Levin LLP partners and one associate were listed this month in the Pennsylvania 2011 list of New Jersey Super Lawyers, a listing of top attorneys with their primary practice location in New Jersey.

Partners selected for inclusion in Super Lawyers were Benjamin A. Levin, the firm's managing partner, for Franchise/Dealership; William F. Hyland, Jr., for Land Use/Zoning; Richard M. Hluchan for Environmental; Mark D. Shapiro for Real Estate; and Shereen C. Chen as a Rising Star in Immigration.

Associate Robert S. Baranowski, Jr., was also named a Rising Star in the Environmental category.

Guadagno Embraces New Clout Her Office May Get

BY JULIET FLETCHER

STATE HOUSE BUREAU

The Record

Kim Guadagno, the state's first lieutenant governor, sits poised to wield expanded power over the most contentious areas in the struggle between developers and business regulators.

Unless the Legislature blocks the move, Guadagno - a Republican and the only lieutenant governor in the nation who also serves as a secretary of state - assumes broad powers over critical areas where businesses want advantages: planning and zoning guidelines, business retention programs, including possible tax incentives, and the struggle for balance between development and environmental rules.

On June 29, Governor Christie issued reorganization plans that move three key agencies - the Office of Smart Growth, the state Planning Commission and the Business Retention and Attraction Division - under Guadagno's State Department.

The shift only adds to her growing stable of powers. Through executive orders issued last year by Christie, Guadagno already recommends pruning kinds of state regulation through her leadership of a Red Tape Commission.

Where hurdles arise for a developer, Guadagno says she can steward a business project personally through state red tape. "We can manage it directly out of my office," she said.

As three offices prepare to report to her, Guadagno has also established staff connections between her department's Business Action Center and what she calls other "key agencies" - among them the Department of Environmental Protection, where a new rule soon may allow officials to waive regulations deemed contradictory or unduly burdensome.

"It's not about power," Guadagno said last week of the changes. "It's about shifting the way the state treats business."

Completing her network, Guadagno's reach now extends to the independent authority that offers businesses state financial incentives, and into a non-profit group that by law must keep its activities separate from government.

Once a week, Guadagno leads a group that includes both the head of the Economic Development Authority and the president of Choose New Jersey, a non-profit organization funded by corporations to market the state.

Guadagno consults with Tracye McDaniel of Choose New Jersey, Caren Franzini, CEO of the Economic Development Authority, and Linda Kellner, Business Action Center's acting executive director. Together, they dub themselves a "Partnership for Action."

On a recent Thursday morning, the four coordinated strategies to help about a dozen businesses.

They also openly said the partnership attempts to walk a line that by law separates non-profits from political activity, while sharing a common strategy.

McDaniel stressed that the non-profit could accomplish what state officials could not.

The non-profit can "wine and dine" firms who may relocate to New Jersey, Guadagno said.

Conversely, McDaniel is not copied on any e-mails, because that would make the non-profit subject to Open Public Records Act laws. "It becomes an OPRA issue," Guadagno said.

"Best to stay away," McDaniel added. But the group shares updates on developments in person. Guadagno also attends Choose New Jersey events.

Developers and their consultants say they applaud Christie's use of the joint role - lieutenant governor and secretary of state - to force projects through obstacles that might have stalled them.

"You're looking at a culture change," said Richard Hluchan, a land-use attorney who represents developers. Where New Jersey once looked willing to let businesses fall through the cracks, he said, "You now have leadership."

Environmental groups point to Guadagno's powerful proactive role as no accident, saying she now combines four of the administration's key priorities - planning, economic development, cuts in regulation and a broader streamlining of government.

"Businesses get all the access," said Jeff Tittel of the Sierra Club. "Businesses get a welcome wagon. But no one gives the public that access, or stakeholders who aren't friendly to the administration."

Guadagno's rise comes as an unusual development to some, who have watched her stand by Christie's side during news conferences, rarely uttering a word.

When the governor instructed 5-year-old Brandon Koczon on how to be honorary lieutenant governor last March, Christie joked, "You're supposed to stand here and say nothing."

Hluchan said he had not anticipated Guadagno's new role. "But she seems bright. And certainly will be able to implement the administration's priorities," he said.

Where duties overlap, Guadagno shows a willingness to slide between her two offices.

A business that complains to the Business Action Center in her State Department about local opposition may spur her to use the resources of the Governor's Office, such as the office of Intergovernmental Research.

"I can walk down the hall and ask, 'What do we know about this town? What am I walking into if I pick up the phone and call the mayor?' "

Under her leadership, the Business Action Center may meet with company heads or entrepreneurs before they file a proposal.

For permits, licenses and regulatory hurdles, "We will fill out their paperwork with them," Guadagno said.

Business Action Center's website already promises firms that its staff "can save your business valuable time and money by working as an extension of your team."

Although legislators could block the reorganization plans by Aug. 28, the center's website has been updated to reflect the expected inclusion of the Office of Planning Advocacy, formerly Smart Growth. Senate and Assembly leaders have not said whether they will stand in the way of the shift.

Many in the planning community who support the changes say they are watching the concentration of power in the executive branch. Some caution that the state's clout should not be allowed to overshadow the ability of towns to govern their business growth.

"Municipalities are as critical partners in economic development as the state," said Stuart Meck, director of the planning practice program at Rutgers University's Bloustein School. "Anything that gets in the way of towns' power to develop their own plans would be a step backward."

As the lieutenant governor can intervene with towns, so developers may soon file objections to environmental regulations.

Michele Siekerka, the deputy commissioner at the DEP, interacts with the Business Action Center. She said developers often ask about a proposed rule allowing certain DEP regulations to be waived: "We expect that will come into effect in the fall," she said.

"But that rule change will not be a tool to get around our state regulations."

"You'll probably count on the fingers of two hands the number of times that waiver will be used," Hluchan said.

In the meantime, Guadagno says she has the tools she needs to sort out developers' thorny issues.

"There's no limit to what we can do - appropriately," Guadagno said.

PRESS RELEASE

Robert S. Baranowski, Jr., an attorney at Hyland Levin LLP in Marlton, has been selected for inclusion in the New Jersey Super Lawyers - Rising Stars Edition 2011.

Mr. Baranowski concentrates his practice on environmental and land use matters. He also counsels clients in connection with development applications, litigation, appellate matters, redevelopment, eminent domain and inverse condemnation actions, real property tax appeals and administrative proceedings.

A resident of Marlton, Mr. Baranowski, is a graduate of Rutgers College, Rutgers University and Seton Hall University School of Law. He is an active parishioner of St. Joan of Arc Church in Marlton and a coach for youth sports in the community.

In rare show of unity, environmentalists condemn agency decision to make it easier to sidestep regulations

By Tom Johnson, April 15 in Energy & Environment

It is not too often that the business community heaps praise upon the New Jersey Department of Environmental Protection (DEP), but that is what occurred yesterday when the agency held a public hearing on a rule that would allow it to waive certain environmental regulations.

The proposal was described as a commonsense approach to dealing with environmental rules, which by their very complexity often conflict with the agency's other regulations or with guidelines enacted by other areas of state government, according to business lobbyists.

"I can't tell you the last time I testified in favor of a DEP rule," said Richard Hluchan, a longtime environmental and land-use attorney in New Jersey. "This is a step in the right direction. I think it's long overdue."

That view was not held by the environmental community, which in an equally rare show of unity spoke out strongly against the proposal, saying it was written so vaguely it would almost certainly lead to abuses and favors for those politically connected.

"This proposal gives too much discretion to the DEP," said David Pringle, campaign director for the New Jersey Environmental Federation. "This will weaken environmental protections. It's only a question of how much it will increase the role of politics and decrease the role of science in the agency's decision-making."

Pringle, as did virtually every member of an environmental group who testified in a packed hearing room at DEP headquarters in Trenton, called on the agency to table or withdraw the rule.

The proposal, spurred by an executive order issued by Gov. Chris Christie shortly after taking office, aims to remove unreasonable impediments to economic growth as long as doing so does not compromise protections for the environment or public health, according to a press release issued by the state agency. Pringle called the press release "misleading" at best.

The agency would be allowed to consider a possible waiver of a regulation only if it met one of four special conditions: if it conflicted with other state or federal rules; if it were unduly burdensome; if there would be a "net environmental benefit" or if there were a public emergency.

Helen Henderson, policy advocate of the American Littoral Society, and others said the rule proposal, if adopted, would lead to a complete loss of certainty and predictability in permitting at the agency and create an atmosphere "ripe for abuse'" by lobbyists and developers.

Others noted that the agency already has waiver provisions in 98 of its existing rules. When they exist, they were carefully crafted by lawmakers drawing up the statue, said Jaclyn Rhoads of the Pinelands Preservation Alliance.

But Hluchan argued the parade of problems with the general waiver proposal would not materialize. He noted the Pinelands Commission has had a similar general waiver rule for years. "It hasn't been a problem at the Pinelands and it won't be a problem at DEP."

Other business lobbyists agreed.

"New Jersey has a history of over-regulating those who want to grow jobs and improve the economy, which ultimately results in lost economic opportunities," said Mike Egenton, a senior vice president at the New Jersey Chamber of Commerce. "We now have a process and procedure in place that will provide the business community with some flexibility and predictability."

Tony Russo, director of regulatory affairs at the Chemical Industry Council, called the proposal "something that is sorely needed." By proposing this rule, Russo noted the department recognizes that '"one size fits all" is not a proper approach to all regulatory activity.

On December 17, 2010, President Obama signed into law The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"), which made significant changes to the Federal estate, gift and generation-skipping transfer ("GST") taxes in addition to the much publicized income and payroll tax changes. The new changes provide many new planning opportunities and we encourage you to be aware of how these changes can benefit you. The following is a brief overview of the major provisions of the new law.

Federal Estate and Gift Taxes

• Federal Estate Tax: The Act provides for a new lower Federal Estate Tax of 35 percent retroactive to January 1, 2010. In addition, the Federal Estate Tax exemption is increased under the Act to $5 million per person (meaning that the Federal Estate Tax will only apply to individual estates in excess of the $5 million exemption or $10 million for a married couple). Amounts over the $5 million exemption are taxed at a rate of 35 percent. This change remains in effect for the next two years and will be adjusted in 2012 based on inflation. Estates of individuals dying in 2010 are given the option to elect tax treatment under the old law or the new Act.
• Portability: Under the Act, the Federal Estate Tax exemption has "portability" between spouses. This means that a surviving spouse can utilize the unused portion of a deceased spouse's exemption, essentially providing the surviving spouse with an increased exemption. While the previous law required complicated estate planning techniques to achieve this benefit, the new Act permits the executor of the estate of the deceased spouse the ability to elect to have any unused portion of the deceased spouse's exemption carried over for use by the surviving spouse without any prior planning. While the "portability" of the unused exemption is a significant benefit, there may not be a need to revise current documents which already provide for a bypass trust for the surviving spouse. The bypass trust (sometimes referred to as Residuary Trusts, A/B Trusts, Marital Trusts or QTIP Trusts) provides significant additional benefits by exempting both the trust asset and any growth of those assets from tax upon the death of the surviving spouse and protecting the trust assets from any creditor claims. Thus, there may be a benefit to you in retaining the bypass trust. We are available to discuss your current plans and how best to achieve your planning goals in light of the new "portability" of the exemption.
• Gift Tax: Unlike the previous law which had differing exemption amounts for the Federal Estate Tax and the Federal Gift Tax, the new Act reunifies the exemptions and provides that the new increased $5 million exemption can be used in full during one's lifetime (permitting a $5 million gift during one's lifetime). Lifetime transfers over the exemption amount are taxed at 35 percent.
• GST Tax: The Act provides for a GST exemption amount of $5 million per person. The GST tax rate in 2010 is 0 percent while the GST tax rate is increased to 35 percent in 2011 and 2012.

There are many reasons to address your planning (and so many excuses to procrastinate). We consider the primary opportunity to be "lifetime" planning. With such significant changes in the Federal Estate, Gift and GST taxes, there may be additional opportunities to efficiently transfer your wealth.

The Business Planning and Tax Group at Hyland Levin LLP is available to help you with your estate and business planning issues.

If you have any questions about these materials, please contact:

Harvey N. Shapiro at 856-355-2990, shapiroh@hylandlevin.com

Kenneth M. Morgan at 856-355-2992, morgan@hylandlevin.com

Stacy L. Asbell at 856-355-2914, asbell@hylandlevin.com

Copyright © 2010 by Hyland Levin LLP, www.hylandlevin.com.

Hyland Levin LLP is a full-service law firm located in Marlton, New Jersey. In addition to its Business Planning and Tax Group, our practice includes business and transactions, real estate, environmental law, zoning and land use, franchise and licensing, business and commercial litigation, immigration, employment, leasing, eminent domain and real property taxation.

The contents of this e-mail are for informational purposes only and none of these materials is offered, nor should be construed, as legal advice or a legal opinion based on any specific facts or circumstances. Receipt of this e-mail is not intended to create an attorney-client relationship with Hyland Levin LLP or any of the firm's attorneys. Please contact an attorney directly regarding your situation or any specific legal questions you may have.

Hyland Levin's New Contact Information is:

6000 Sagemore Drive, Suite 6301
Marlton, NJ 08053-3900

Phone: 856.355.2900

Fax: 856.355.2901

www.hylandlevin.com

IRS "Circular 230" Disclaimer Note: Under certain circumstances, a taxpayer may avoid certain penalties under the Internal Revenue Code by relying on a formal opinion of counsel that meets specific IRS regulations. Any tax advice in this communication does not constitute a formal opinion that meets the requirements of those regulations. Accordingly, the IRS regulations require us to advise you that any tax advice in this communication is not intended or written to be used, and cannot be used by you, to avoid penalties that the IRS might attempt to impose on you.

Annual green postcards are now being mailed to New Jersey property owners indicating their 2011 tax assessments. The period to file a challenge to a 2011 assessment runs from February 1 to April 1, 2011. However, the April 1st deadline may be adjusted to the later date of 45 days from the bulk mailing of the green postcards.

The amount of the assessment, not the tax amount, may be challenged. A taxpayer may be entitled to a tax reduction if the assessment is more than 15 percent higher than the fair-market value of the property, after applying the municipality's equalization ratio. The "as of" date for determining the value of the property is October 1 of the pre-tax year. A prerequisite to filing an appeal is the payment of all taxes and other municipal charges through the first quarter of 2011. In addition, the failure to respond to a tax assessor's prior request for income and expense information (commonly referred to as a Chapter 91 request) makes a tax appeal subject to dismissal, regardless of the appeal's merits.

Assessments that exceed $1 million may be challenged directly with the Tax Court of New Jersey or filed with the applicable County Board of Taxation. Assessments of $1 million or less may only be filed with the County Board of Taxation.

We are available to review the merits of New Jersey retail, office, industrial, multifamily and commercial property tax assessment challenges. If you have any questions about real property tax appeals, please contact:

Mark D. Shapiro at shapiro@hylandlevin.com or 856-355-2929, or

Kenneth M. Morgan at morgan@hylandlevin.com or 856-355-2992

Hyland Levin LLP is a full-service law firm located in Marlton, New Jersey. In addition to its Real Property Taxation Group, our practice areas include business and transactions, real estate, environmental law, zoning and land use, franchise and licensing, employment law, business and commercial litigation, immigration, business planning and tax, leasing and eminent domain.

The contents of this e-mail are for informational purposes only and none of these materials is offered, nor should be construed, as legal advice or a legal opinion based on any specific facts or circumstances. Receipt of this e-mail is not intended to create an attorney-client relationship with Hyland Levin LLP or any of the firm's attorneys. Please contact an attorney directly regarding your situation or any specific legal questions you may have.

The New Jersey Department of Environmental Protection is accepting written comments until May 6, 2011, regarding proposed regulations to establish a "waiver" process similar to the variance relief that is available to an applicant under the Municipal Land Use Law.

The agency's proposal would enable NJDEP personnel to evaluate whether a rule could be relaxed if: 1) there is a net environmental benefit in doing so; 2) there is a conflict between rules; 3) strict application of a rule would result in exceptional hardship; or 4) there is a public emergency that must be addressed.

Hyland Levin Partner Richard M. Hluchan spoke in favor of the proposed rules at a public hearing conducted by NJDEP on April 14, 2011, stating: "This is a step in the right direction. I think it is long overdue." He also noted that the Pinelands Commission has had a similar waiver rule in effect for years, which has not resulted in abuse of such a process. "It hasn't been a problem at the Pinelands and it won't be a problem at DEP."

NJDEP is accepting written comments regarding the proposal only until this Friday. It would be worthwhile for interested parties to express opinions on the waiver proposal. For more information, see http://www.nj.gov/dep/rules/notices/030711b.html, or contact a Hyland Levin environmental attorney to discuss how to submit your comments.

The Environmental Group at Hyland Levin LLP is available to address questions regarding environmental, zoning and land use issues. If you have any questions, please contact Richard M. Hluchan at 856.355.2999 or hluchan@hylandlevin.com, or Robert S. Baranowski, Jr., at 856.355.2955 or baranowski@hylandlevin.com.

Hyland Levin's Contact Information is:

6000 Sagemore Drive, Suite 6301

Phone: 856.355.2900

www.hylandlevin.com

IRS "Circular 230" Disclaimer Note: Under certain circumstances, a taxpayer may avoid certain penalties under the Internal Revenue Code by relying on a formal opinion of counsel that meets specific IRS regulations. Any tax advice in this communication does not constitute a formal opinion that meets the requirements of those regulations. Accordingly, the IRS regulations require us to advise you that any tax advice in this communication is not intended or written to be used, and cannot be used by you, to avoid penalties that the IRS might attempt to impose on you.

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