Barbara E. Little
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Barbara E. Little devotes her practice to all aspects of estate planning, estate and trust administration, estate trust and fiduciary litigation, business succession planning, nonprofits and family foundations. Ms. Little believes the practice of law is about helping her clients plan for their future, protect their assets, and achieve tax savings toward the ultimate goal of creating a peace of mind and the client’s legacy. She is sensitive to the personal and important decisions her clients have to make and provides steadfast guidance to each family's unique circumstances. She offers comprehensive counsel to clients in matters concerning:
Ms. Little walks her clients through the difficult conversations and legal maze creating well-thought-out estate plans focused on family values, diminishing taxes and protecting loved ones. Whether you are a young professional, new parent, blended family, retiree, small business owner or high net worth individual, Ms. Little drafts and coordinates plans including:
- Wills: She provides clients with a road map for their legacy through simple outright gifts to multi-generational tax savings and protecting trusts (e.g. supplemental needs trust, children's trust and GST trusts).
- Powers of Attorney, Health Care Directives and Health Power of Attorneys: She guides clients through the selection of agents (individuals) that will be in charge of the day to day and dignified end of life decisions.
- Beneficiary designations: She coordinates the beneficiary designations with the estate plan to ensure they are integrated.
- Tax planning and preparation: She analyzes the tax impact of a course of action and implements the best tax saving plan available, desirable, and including preparation and processing of the various tax returns (federal and state gift, estate and fiduciary income tax).
- Business Succession Planning: She supports owners as they focus on the reality that the business must live on by planning for death, disability and divorce by establishing exit strategies, drafting Shareholder Agreements, and balancing between children working in the business and those that are not.
- Gift Programs: She facilitates gifting (outright or in trust) to maximize asset protection, annual gift exclusions and life time exclusions.
- Trust Administration: After drafting and funding a trust, she analyses the state and federal income tax consequences of holding or distributing assets, prepares Crummey and other statutory letters, drafts releases or terminations.
Ms. Little's compassionate approach to estate administration alleviates the bureaucracy and burden for the family, because she:
- administers the probate and non-probate process;
- assesses the financial needs of the beneficiaries and coordinates access to assets;
- facilitates the collection of assets and payment of debts and expenses;
- analyzes the tax impact and implements the best tax saving plan available and desirable;
- prepares and process tax returns; and
- drafts releases and court filings.
Litigation: New Jersey Surrogate’s Court and Pennsylvania Orphans’ Court
Conflicts are sometimes unavoidable. When one arises, Ms. Little steps in and guides her clients through court proceedings, such as:
- Will contests;
- breach of fiduciary (under Will or Power of Attorney);
- court approved trust accountings;
- order allowing a copy of a will to be submitted for probate;
- appointment of guardian;
- petition for change of name;
- trust modification; and
- removal and appointment of new trustee.
Ms. Little's commitment to the community transgresses her personal and professional life. Professionally, Ms. Little:
- forms new nonprofit corporations and private foundations;
- advises on the application of potential excise taxes and relationships with donors;
- negotiates charitable gifts from either the donor or donee perspective;
- drafts testamentary language, gift agreements or trusts; and
- terminates private foundations or charitable remainder trusts pursuant to their terms or early by agreement.
Prior to joining Obermayer, she worked in the Tax and Wealth Management Department and the Trust and Estates, Nonprofit, Higher Education and Aviation Practice Groups at a large Philadelphia and Cherry Hill, NJ, law firm.
She also clerked for the Honorable John E. Wallace, Jr., New Jersey Supreme Court from 2009 – 2010.
Professional & Community Activities
- Pennsylvania Bar Association
- New Jersey Bar Association
- Camden County Bar Association
- Estate and Financial Planning Council of Southern New Jersey
- Philadelphia Estate Planning Counsel
- Philadelphia Bar Association Probate Section, Tax Committee, Secretary
- YMCA of Gloucester County, Board Member, 2017 – present
- Impact100 South Jersey Leadership Council, 2017 – present
- Union League of Philadelphia, Member, Youth Works Foundation, 1% (business women’s table) Scholarship Coordinator, 2011-present
- Samaritan Hospice and Health Care Planned Giving Committee, Member
- Ninety-Nines, Inc, International Organization of Women Pilots, Co-Chair 2018 International Conference, Member, 2013-present
- Washington Township Family & Community Services/Municipal Alliance Commission, Member, 2013-2015
- Washington Township Economic Development Task Force, Member, 2012
- Gloucester County Chamber of Commerce, Member, 2012-present
- Soroptimist International, Center City Philadelphia Chapter, Member, 2011-present
- Alice Paul Institute, Development Committee, 2012-2014
- SeniorLAW Center, Pro Bono attorney, 2010-2013
- Elder Law Project, Intern, 2009
- Washington Township Education Foundation, Trustee, 2003-2007
- 10/17/17: Estate Planning 101, Samaritan Hospice and Health Care
- 02/28/17: Estate Planning and Business Succession, TDBank and Gloucester County Chamber of Commerce
- 09/15/16: Uniform Trust Code: New Jersey v. Pennsylvania
- 05/17/16: Interconnectedness of Estate Law & Family Law
- 03/15/16: Insights Into Estate Planning
- 06/01/15: “Charitable Gifting: Ethics and the Elderly,” Gift Planning Council of New Jersey’s Annual Conference; Iselin, NJ
- 03/4-7/15: “When Your Plane Flies On – Estate Planning for Airplane Owners,” Women In Aviation, International Conference; Dallas, TX
- 03/4-7/15: “Taxiing Through the Tax Code," Women In Aviation, International Conference; Dallas, TX
- 12/19/14: One-day Federal Fiduciary Income Tax Seminar, Foxmoor Continuing Education
- 05/29/2014: “Creating Nonprofits,” PBI Nonprofit Institute, Co-Presenter
- 10/29/2013: “Building Blocks of a Tax-Wise Estate Plan,” University of Pennsylvania School of Medicine's Faculty
- 10/21/2013: "The Inside Scoop on Nonprofit Board Service," CLE, Philadelphia Bar Association
- 05/10/2013: “Building Blocks of a Tax-Wise Estate Plan,” University of Pennsylvania School of Medicine's Alumni Weekend
- 01/17/2013: “Charitable Gifting Under the New Tax Law” South Jersey Association for Fundraising Professionals
- 12/03/2012: “Thoughtful Charitable Giving in the Face of Fiscal Uncertainty,” Curtis Institute of Music
- 11/29/2012: “Estate Planning,” Washington Township Rotary
Related Articles & Publications
Related Firm News
Related Newsletters & Law Alerts
- Barbara Little Speaks at Samaritan Healthcare & Hospice Seminar
- Barbara Little Speaks at Camden County Bar Continuing Legal Education
- Barbara Little Speaks at Gift Planning Council of New Jersey Annual Conference
- Barbara Little Speaks at Women in Aviation International Conference
- Barbara Little Speaks at Federal Fiduciary Income Tax Workshop
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