New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2357

Introduced
1/29/24  
Introduced
1/13/26  
Refer
1/29/24  

Caption

Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

Impact

The implications of S2357 on state laws are notable, as it codifies specific responsibilities for litigation funders, including a fiduciary duty to act in the best interests of the funded party. This bill sets forth guidelines that prevent funders from interfering with the litigation's conduct and from influencing legal decisions, thereby limiting potential conflicts of interest. Additionally, litigation funding agreements found to violate these provisions could be deemed unenforceable. By establishing these standards, the bill aims to safeguard the fair administration of justice and promote ethical practices in the realm of legal funding.

Summary

Senate Bill S2357 addresses third-party litigation funding agreements by mandating their disclosure in civil and administrative actions. The bill requires that any party or attorney involved in such actions discloses the funding agreements without waiting for a discovery request. It specifies that these agreements, which can significantly impact the outcome of litigation, must be presented at the time of filing an initial pleading or whenever such agreements are made thereafter. This transparency aims to protect the integrity of the judicial process and ensure all parties are aware of potential financial influences attached to litigation.

Sentiment

General sentiment around S2357 appears to be supportive of increased transparency in litigation funding. Advocates for this bill argue that such regulations provide necessary protections for parties involved in civil actions, ensuring they are not unduly influenced by external funding pressures. However, there may be opposition from litigation funders and some legal professionals who feel that the bill overly restricts their ability to operate and could hinder access to necessary funds for individuals pursuing legitimate claims. The discussions reflect a balancing act between promoting transparency and enabling adequate funding solutions for litigants.

Contention

Notable points of contention regarding S2357 include concerns about the practical implications for litigation funding companies. Opponents may argue that stringent disclosure requirements could impede the availability of funding, potentially impacting individuals who rely on such agreements to pursue claims without upfront costs. Additionally, the enforcement mechanisms and potential sanctions laid out in the bill might be seen as overly punitive by some, raising questions about how these measures may affect the accessibility of funds. The ongoing discourse surrounding this bill reveals broader themes of regulatory oversight versus business innovation within the legal funding sector.

Companion Bills

NJ A932

Same As Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ S951

Carry Over Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ A5566

Carry Over Directs DEP to establish sonar testing permit program.

Previously Filed As

NJ S3329

Excludes certain contributions to deferred compensation plans and provides deduction for certain individual retirement savings under the gross income tax.

NJ A1183

Excludes under gross income tax certain contributions to qualified pension plans, deferred compensation plans and provides deduction for certain individual retirement savings.

NJ S1406

Excludes contributions made to certain retirement savings plans under gross income tax.

NJ A1482

Excludes contributions made to certain retirement savings plans under gross income tax.

NJ A569

Excludes certain retirement savings plan contributions, withdrawals, and rollovers from gross income tax.

NJ S4106

Excludes certain retirement savings plan contributions, withdrawals, and rollovers from gross income tax.

NJ S3551

Excludes deferred compensation of certain public school and federal tax-exempt organization employees from current taxation under gross income tax.

NJ S1192

Excludes from gross income tax certain compensation earned by college athletes for use of name, image, or likeness.

NJ A2634

Extends certain federal income tax advantages of individual health savings accounts to individual taxpayers under the New Jersey gross income tax.

NJ S1756

Establishes New Jersey First-Time Home Buyer Savings Account Program; provides gross income tax benefits for certain contributions to and earnings on assets maintained in accounts established under program.

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