AnnMarie Palermo Smits, Esq., Partner and Chair of WJ&Ls Trust, Tax and Estate Department will be presenting at 2 Free CPE Seminars. On Tuesday, November 13, 2012 from 6:00 to 9:00 p.m. at Lakeland Bank’s Wayne Branch located at 231 Black Oak Ridge Road, Wayne, NJ, AnnMarie will be discussing “What will the Estate Tax Exemption be after 2012: Time is Running out for Gifting at a Higher Lifetime Exclusion Amount.” Then on Thursday, November 29, 2012 from 6:00 – 9:00 p.m. AnnMarie will be discussing “End of Year Tax Planning” at the Commerce and Industry Conference Room – First Floor, 61 S. Paramus Road, Mack IV Building, Paramus, NJ. Attendees are entitled to up to 3 NJ CPE credits and a light dinner will be served.