Joseph M. Lemond

Mr. Lemond counsels clients on federal and state tax matters involving trust and estate planning, individual and corporate tax planning and litigation, local property tax litigation, and employee benefits/ERISA. His counseling includes designing and implementing estate and succession plans involving charitable income tax deductions, qualified plan/IRA assets, generation skipping transfer tax "dynasty" trusts, life insurance trusts, charitable remainder trusts, charitable lead trusts, qualified personal residence trusts, family limited partnerships, and selling assets to grantor trusts. Mr. Lemond forms and advises non-profit organizations and private foundations as to their tax and regulatory obligations, advises clients involved in business transactions of the tax impact of alternative deal structures, and manages state tax litigation including income tax, corporate tax, sales tax, "nexus" and local property tax matters.

Prior to joining Herold Law, P.A. in 1994, Mr. Lemond was an associate attorney at McCarter & English in Newark, New Jersey.


Published Articles:
Taxation Law Section Newsletter, September 2002, "New Rules on Retirement Plan and IRA Distributions."

Real Estate Law Journal, Spring 1993, "Low Income Housing Tax Credit Basics and Financing."

Taxation Law Section Newsletter, August 2005, "Weaver v. Commissioner: Method of Accounting or Deferred Compensation Plan?"