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Martin L. Lepelstat focuses his practice on tax and trusts and estate planning. He represents individuals, businesses, partnerships, limited liability companies, corporations, and special types of entities in connection with strategic planning, structuring and defense of tax transactions.

Martin frequently represents clients at both the federal and state levels in tax related matters, including tax audits and appeals. As a skilled practitioner in the tax controversy area, he has dealt with IRS and state examination teams in various audits and cases.

Martin advises clients on a wide range of personal wealth and business planning issues, regularly guiding clients in tax and estate planning, probate and trust matters, and business structuring. He counsels clients on income tax matters, as well as estate, gift, and generation-skipping transfers. He also assists business owners to effectively pass their ownership interests from one generation to the next.


  • Tax planning structures
  • Family business succession planning
  • Resolution of income, estate, gift, and generation-skipping tax disputes with IRS and state tax authorities
  • Administration of trusts and estates, including contested probate and trust matters
  • Federal and state tax controversies
  • Tax audits
  • Tax controversy

The attorney is providing legal services through and affiliated with Greenberg Traurig, LLP, a New York Limited Liability Partnership. Results may vary depending on your particular facts and circumstances.


Recognition & Leadership

  • Listed, The Best Lawyers in America, Tax Law; Trusts and Estates; Litigation and Controversy – Tax, 2005-2024
    • Selected, "Lawyer of the Year," Litigation and Controversy - Tax, Newark, 2019 and 2022
  • Listed, Super Lawyers magazine, New Jersey Super Lawyers, 2014-2023
  • Team Member, Lexology’s Client Choice Award USA & Canada, United States: New Jersey, 2013
  • Listed, Super Lawyers - New Jersey Edition, Estate Planning and Probate, 2008-2013
  • Rated, AV Preeminent® 5.0 out of 5.0

°AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

A description of the selection methodology for the above awards can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

  • Fellow, American College of Trust and Estate Counsel, 1991-Present
  • Member, 2013 Tour de Cure Executive Committee
  • Former Trustee, Middlesex County Bar Association
  • Member, Tax, Real Property and Probate Sections of the Florida State Bar
  • Past Chair, Taxation and Probate Committees of the Middlesex County Bar Association
  • Member, American Bar Association, Tax and Real Property and Probate Sections
  • Member, Tax Section of the New Jersey Bar
  • Board Member and Former Trustee, American Diabetes Association


  • J.D., Cornell Law School
  • LL.M., Tax, New York University
  • M.B.A., University of Michigan
  • B.B.A., City College of New York
  • Florida
  • New Jersey
  • New York
  • U.S. District Court for the District of New Jersey
  • U.S. Tax Court