Martin L. Lepelstat

Martin L. Lepelstat


Martin L. Lepelstat focuses his practice on tax and trusts and estate planning. He has represented individuals, businesses, partnerships, limited liability companies, corporations, and special types of entities in connection with the planning, structuring and defense of tax transactions. Martin has represented his clients at both the federal and state levels in tax related matters.


Recognition & Leadership

  • Listed, The Best Lawyers in America, Tax Law; Trusts and Estates; Litigation and Controversy – Tax, 2005-2019
    • Selected, "Lawyer of the Year," Litigation and Controversy - Tax, Newark, 2019
  • Listed, Super Lawyers magazine, New Jersey Super Lawyers, 2014-2018
  • 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
  • Listed, Who’s Who in America
  • Listed, Who’s Who in American Law
  • Rated, AV Preeminent® 5.0 out of 5

°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.

  • 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