New Jersey’s related-member addback provision has five statutory exceptions, but only one is really worthy of comment. 

In their article for State Tax Notes, Sutherland attorneys Leah Robinson and Open Weaver Banks examine the exceptions to New Jersey’s related-member addback provision, focusing on the only exception successfully relied on in the state’s tax court—the unreasonable exception.

View the full article reprinted from the March 9, 2015, issue of State Tax Notes.