The Affidavit/Certificate of Merit Requirement: Avoiding Potential Pitfalls

Archer attorneys Peter Frattarelli and Matthew Nicodemo will be speaking at the New Jersey State Bar Association program “Recent Developments in New Jersey Law 2025.” Peter will serve as moderator of the program and will present on severance agreements, plant closures, mass layoffs, and New Jersey’s law on mandatory severance, offering insights into evolving obligations for employers. Matthew will present on recent developments in estate and trust law, addressing key updates that impact estate planning and fiduciary matters across the state....

After extensive negotiations, Congress passed the One Big Beautiful Bill Act (H.R. 1) (“OBBB”), a comprehensive tax package with significant implications for tax-exempt organizations and charitable giving.  The bill was approved by the Senate on July 1, cleared the House on July 3, and was signed by the President on July 4, 2025....

On July 4, 2025, President Donald J. Trump signed the bill commonly known as the One Big Beautiful Bill (OBBB) (available here), which includes sweeping tax changes.  One of those changes was to the Qualified Opportunity Zones (QOZ) program....