John Skarbnik

John H. Skarbnik

Of Counsel

210 Park Avenue, Suite 301, Florham Park NJ 07932
John H. Skarbnik

John Skarbnik, of counsel, concentrates on corporate, shareholder, tax, and trusts and estates law and brings additional expertise as a certified public accountant. He handles estate planning, estate administration, business structuring, business purchases and sales and other issues involving individual and corporate taxation and estate and gift taxation.

John advises clients on the formation of limited liability companies, corporations, partnerships and Subchapter S and C corporations, among other entities, across a wide range of industries and professions.

In addition, John represents clients in Internal Revenue Service deficiency disputes, and he often gives presentations for tax professionals. He writes frequently in legal and tax publications, and serves as revision author for Murphy’s Will Clauses, published by LexisNexis.

Since 1988, John has been a professor of taxation in Fairleigh Dickinson University’s master’s of science in taxation program, and in 2011 was awarded Fairleigh Dickinson’s Distinguished Faculty Award for Research and Scholarship. Previously, he had been a taxation and business law professor at Rutgers University.

John has an AV Preeminent™ rating of 5 out of 5 for professional excellence, based on recognition by his peers and as published in the Martindale-Hubbell Law Directory, an authoritative resource about the legal profession. He also was awarded the 2014 Five Star Certified Public Accountants Award by the Five Star Professional organization, which helps consumers identify service professionals.*



  • New York University School of Law, LL.M. in Taxation, 1984
  • Rutgers University School of Law, J.D., 1979
  • Rutgers University, B.A., Economics, 1976, with honors

Bar Admissions

  • New Jersey
  • New York

Court Admissions

  • U.S. District Court, District of New Jersey
  • U.S. Court of Appeals, Third Circuit
  • U.S. Tax Court
  • U.S. Supreme Court
Career Highlights


  • New Jersey State Bar Association, Tax Section


  • “Casualty Loss Deduction Under IRC § 165 Compared to Casualty Loss Deduction Claimed Under IRC § 162,” The Tax Adviser, May 2018, pgs. 302-310
  • “Giant Eagle and Economic Performance Under Sec. 461(h),” The Tax Adviser, April 1, 2017 (co-author F. Brunetti)
  • “Compensatory Distribution of Partnership Interests,” Tax Notes, Volume 150, Number 10, March 7, 2016, pgs. 1137-1143 (co-author F. Brunetti)
  • “Protecting Pets,”, December 2015, pgs. 49-54
  • “Formula Clauses: Adjusting Transfers to Eliminate Tax,” The Tax Advisor, February 2013, pgs. 110-116 (co-author R. West)
  • “Tax Consequences of Forfeiture, Penalties, and Restitution,” Tax Notes, Volume 133, Number 3, January 21, 2013, pgs. 335-341 (co-author K. Buchan)
  • “A Primer for Tax Whistleblower,” Taxes – The Tax Magazine, April 2012, pgs. 27-72. (co-authors: F. Brunetti and R. West)
  • “To Capitalize or Not to Capitalize: That May Be a Difficult Question,” Taxes – The Tax Magazine, May 2009, pgs. 41-60
  • “Agreements Restricting An Individual’s Right To Transfer and/or Bequeath Property,” The Real Estate Tax Digest, January 2004, pgs. 3-15
  • “Deducting Impact Fees – Revenue Ruling 2002-9,” The Real Estate Tax Digest, July/August, 2002, pgs. 11-13
  • “Estate Tax Repeal Adds Uncertainty to Estate Planning,” The Real Estate Tax Digest, November 2001, pgs. 3-14 (co-author Hammett)
  • “Divided Tax Court Approves Tax Savings from Family Limited Partnership,” The Real Estate Tax Digest, March 2001, pgs. 15-18
  • “Foreclosure Income or Loss Recognition,” Part 2 of 2, The Real Estate Tax Digest, December 2000, pgs. 427-433
  • “Foreclosure Income or Loss Recognition”, Part 1 of 2, The Real Estate Tax Digest, November 2000, pgs. 395-397
  • “Planning for QTIP Taxes,” The Real Estate Tax Digest, September 2000, pgs. 323-325
  • “Valuation Discounts for Equity Interests in Closely-Held Businesses,” The Real Estate Tax Digest, April 2000, pgs. 121-135
  • “Transferring Real Property to A QTIP to Reduce Estate Taxes,” The Real Estate Tax Digest, October 1999, pgs. 327- 330
  • “Maximizing the Benefits from Residential Property,” The Real Estate Tax Digest, February 1999, pgs. 55, 67-78
  • “Qualifying for Nonrecognition of Gain: The Different Standards for Involuntary Conversions and Like-Kind Exchanges,” The Real Estate Tax Digest, July 1998, pgs. 203, 230-233
  • “The Rehabilitation Tax Credit: A Primer,” The Real Estate Tax Digest, December 1997, pgs. 381, 397-405
  • “Taxation of Employment-Related Damages,” New Jersey State Bar Association – New Jersey Labor and Law Quarterly, Vol. 20, No. 5, Summer 1997, pgs. 14, 15, 17
  • “Reducing Self-Employment Tax Through Rental Expenses,” The Real Estate Tax Digest, July 1997, pgs. 215, 240, 241
  • “New Tax Planning Needed for Employment-Related Damages,” Taxation for Accountants, June 1997, pgs. 343-349; reprinted in Taxation for Lawyers, July/August 1997, pgs. 39-45
  • “Reducing the Estate Tax Through the Use of Family Limited Partnerships,” The Real Estate Tax Digest, December 1996, pgs. 370, 390-399
  • “Retaining the Use of Property Through a Gift or Sale Leaseback,” The Real Estate Tax Digest, November 1996, pgs. 333, 362-366
  • “Special Planning Issues After the RRA,” The Practical Accountant, November 1993, pgs. 49-54
  • “The Reverse QTIP – The Two-Way Tax Saver,” The Practical Accountant, July 1993, pgs. 45-50
  • “Tax Court Joins the Fold: Age Discrimination Award Is Fully Excludable,” The Practical Accountant, January 1992, pgs. 34-40
  • “Can IRS Revalue a Gift After Statute Has Run on Gifts?” Taxation for Accountants, June 1991, pgs. 344-348
  • “The 1990 Tax Law’s Impact on Your Clients,” The Practical Accountant, April 1991, pgs. 21-28
  • “How to Purge an Illiquid S Corporation of Accumulated E & P,” The Journal of Taxation of S Corporations, Winter 1991, pgs. 18-22
  • “Helping Your Clients Plan for Future College Costs,” The Practical Accountant, October 1990, pgs. 97-105
  • “Taxability of Employment-Related Damages in Dispute,” Journal of Taxation, August 1990, Vol. 73, No. 2, pgs. 94-101
  • “Financing Future Higher Education Expenses,” The Mid-Atlantic Journal of Business, Winter 1990, Vol. 26, No. 2, pgs. 69-80
  • “Section 2036(c): Planning Opportunities After Notice 89-99,” The Practical Accountant, January 1990, pgs. 31-41
  • “Deducting Compensatory Penalties,” Taxes – The Tax Magazine, November 1989, Vol. 67, No. 11, pgs. 786-794
  • “The 1988 TAMRA: Changes Affecting Businesses,” The Practical Accountant, July 1989, pgs. 16-29
  • “The 1988 TAMRA: Changes Affecting Individuals,” The Practical Accountant, March 1989, pgs. 15-22
  • “Capital Financing For the Small Business,” The Complete Lawyer, Volume 4, No. 1, Winter 1987, pgs. 56-58
  • “New Incentive Stock Option Will Provide Most Benefit To Small But Growing Company,” Taxation for Lawyers, January/February 1982, pgs. 200-205, and Taxation for Accountants, December 1981, pgs. 354-359
  • John H. Skarbnik, revision author, Rabkin & Johnson Current Legal Forms with Tax Analysis, Volume 10, Chapter 7, “Wills,” approximately 1,100 pgs. (Matthew Bender & Company, Inc., a member of LexisNexis, November 2013)
  • John H. Skarbnik, Esq. and Eric Michaels, Esq., revision authors Rabkin and Johnson’s Current Legal Forms with Tax Analysis, Volume 6A, Chapter 16, “Corporation Reorganizations and Liquidations,” (Matthew Bender & Company, May 1996)
  • John H. Skarbnik, revision author, Murphy’s Will Clauses
    • Volume 1, Chapter 3, “Federal Estate and Gift Taxation: Will Drafting and Planning Considerations,” 150 pgs. (LexisNexis Matthew Bender, October 2013)
    • Volume 4, Chapter 10, “Particular Beneficiaries,” 246 pgs. (LexisNexis Matthew Bender, April 2013) (with Martin L Bearg)
    • Volume 3, Chapter 9, “Marital Deduction,” 218 pgs. (LexisNexis Matthew Bender, October 2012)
    • Volume 4, Chapter 17, “Tax Apportionment and Related Directions,” 121 pgs. (LexisNexis Matthew Bender, April 2012)
    • Volume 4, Chapter 13, “Beneficial Aspects of Devises: Conditions, Lapse, and Disclaimers,” 130 pgs. (LexisNexis Matthew Bender, October 2011)
    • Volume 2, Chapter 3D, “Federal Income Taxation of Grantor Trusts: Drafting and Planning Consideration,” 52 pgs. (LexisNexis Matthew Bender, April 2011)
    • Volume 4, Chapter 14, “Property Aspects of Devises: Changes in Assets and Liabilities,” 88 pgs. (LexisNexis Matthew Bender, April 2010)
    • Volume 5, Chapter 19, “Incorporation by Reference, Facts of Independent Significance, and Pour-Over Wills,” 282 pgs. (Matthew Bender & Company, September 2009)
    • Volume 5, Chapter 18, “Inter Vivos Trusts,” 282 pgs. (Matthew Bender & Company, April 2009)
    • Volume 3, Chapter 7, “Testamentary Trusts,” 205 pgs. (Matthew Bender & Company, October 2008)
    • Volume 4, Chapter 15, “Appointment and Compensation of Fiduciaries,” 137 pgs. (Matthew Bender & Company, April 2008)
    • Volume 2, Chapter 6, “Concurrent and Successive Interests-Ownership and Devise,” 184 pgs. (Matthew Bender & Company, September 2007)
    • Volume 2, Chapter 5, “Testamentary Dispositions of Property-Types of Devises and Devises of Specific Types of Property,” 193 pgs. (Matthew Bender & Company, April 2007)
    • Volume 3, Chapter 8, “Powers of Appointment, Powers of Invasion and Powers of Withdrawal,” 142 pgs. (Matthew Bender & Company, October 2006)
    • Volume 1, Chapter 3, “Federal Estate and Gift Taxation: Will Drafting and Planning Considerations,” 150 pgs. (Matthew Bender & Company, April 2006)
    • Volume 2, Chapter 4, “Non-Dispositive Clauses,” 222 pgs. (Matthew Bender & Company, November 2005)
    • Volume 3, Chapter 9A, “Limitation on the Freedom of Testation: Spousal Protection,” 241 pgs. (Matthew Bender & Company, April 2005)
    • Volume 1, Chapter 2, “Estate Planning and Will Drafting Considerations,” 274 pgs. (Matthew Bender & Company, October 2004)
    • Volume 5, Chapter 18A, “Estate Planning: Agreements and Documents Affecting the Transferability of Assets,” 335 pgs. (Matthew Bender & Company, October 2003)
    • Volume 3, Chapter 9, “Marital Deduction,” 216 pgs. (Matthew Bender & Company, December 2002)

*The AV Preeminent ratings are published by Martindale-Hubbell; its selection methodology is here. The Five Star Certified Public Accountants Award is issued by the Five Star Professional organization; its selection methodology is here.

Contact John H. Skarbnik Today

John Skarbnik Article on Casualty Losses Is Featured in The Tax Adviser

The Tax Adviser has published an article, “Casualty losses and expenditures under Sec. 162 or […]

John Skarbnik To Co-Present at Seminar for Accounting-Firm Leaders

John H. Skarbnik will address partners and managers of the accounting firm of Eisner Amper […]

The Tax Adviser Publishes Accrued Liabilities Article Co-Written by John Skarbnik

MARC of counsel John H. Skarbnik has co-authored an article, “Giant Eagle and Economic Performance […]

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