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Trusts & Estates
Ranked by U.S. News & World Report Tier #1, the Meltzer Lippe Trusts & Estates Practice Group is co-chaired by Avi Z. Kestenbaum and Mary P. O’Reilly and includes some of the most experienced Trusts & Estates Planning Lawyers in Long Island and in New York City.
Containing several American College of Trust & Estate Council Fellows, Best Lawyers, Super Lawyers, Law Professors, American Bar Association section chairs, and attorneys trained in practice at some of the nation’s largest and most prestigious law firms, our Trusts & Estates team is global in scope. Our Long Island Trusts Attorneys are leaders in their field, lecturing at prestigious conferences to other estate planning professionals throughout the country and publishing articles in leading national publications.
The Meltzer Lippe Trusts & Estates practice embraces all aspects of estate planning and administration with an emphasis on the development of sophisticated plans for high net worth individuals, charitable organizations and closely held businesses, including general estate planning, personal tax planning, tax planning for life insurance and charitable trusts, family partnerships, business succession planning, and asset planning, protection and restructuring, and estate and trust administration.
The Trusts & Estates Attorneys Practice Group in Long Island is complimented by our Trust and Estate litigation practice. The Trust and Estate Litigation practice group represents corporate and individual clients in matters such as will contests, compulsory accounting proceedings, contested accounting proceedings, claims against an estate or trust, will and trust construction cases, discovery and turnover proceedings, conservatorships and guardianship matters and other miscellaneous proceedings.
Our estate planning attorney group in Nassau County & Suffolk County also has a very substantial personal tax planning practice representing families worldwide and creating many offshore trust and estate plans vehicles.
In addition, our Long Island trusts and estates lawyers work closely with colleagues in our Corporate /Business and Tax & Tax Controversy practice groups and advise clients on the estate planning components of employee compensation programs and investment funds.
Department Chair(s)
Avi Z. Kestenbaum / akestenbaum@meltzerlippe.com
Mary P. O’Reilly/ moreilly@meltzerlippe.com
ATTORNEYS
Avi Z. Kestenbaum
Avi Z. Kestenbaum
Partner
Practice Groups: Trust & Estates, Tax Exempt Organizations, Business & Real Estate Taxation,Trust & Estate Litigation and Private Wealth & Taxation
Avi co-chairs our Trust & Estates Practice Group, nationally ranked Tier 1 by U.S. News and World Report, and chairs our Tax Exempt Organizations Practice Group. He is also a partner in the firm’s Business & Real Estate Taxation, Trust & Estate Litigation, and Private Wealth & Taxation practice Groups
Avi provides creative and sophisticated domestic and international tax, estate planning, and asset preservation counsel to CEOs of major corporations, ultra high net worth individuals, multinational businesses, and large charitable organizations. He has also successfully represented many clients, including individuals, trust and estates, businesses and charitable organizations with IRS and state tax audits.
VIEW FULL PROFILE >>He is also a partner in the firm’s Business & Real Estate Taxation, Trust & Estate Litigation and Private Wealth & Taxation practice groups
Mary P. O'Reilly
Mary P. O’Reilly
Partner
Practice Group: Trust & Estates, Tax Exempt Organizations, Business & Real Estate Taxation,Trust & Estate Litigation and Private Wealth & Taxation
Areas of Focus: Trust & Estates, Tax, Tax-Exempt organizations Private Wealth
Overview: Mary assists individuals and families in the preservation and transfer of wealth. Her clients include family business owners, real estate developers, investment bankers, private equity fund managers, physicians, inventors, entertainers, business professionals, retirees, non-resident aliens, domestic partners and those of inherited wealth.
VIEW FULL PROFILE >> Trust & Estate Litigation
David A. Bamdad
David A.Bamdad
Partner
David A. Bamdad chairs the firm's Trust & Estate Litigation Practice Group and is a partner in the firm’s Trusts & Estates Practice Group. David focuses his practice on estate and trust litigation. In his practice, he regularly counsels fiduciaries and beneficiaries in contested probate, administration and accounting proceedings, discovery and turnover proceedings, and proceedings to remove fiduciaries. Prior to joining Meltzer Lippe, David was […]
Andrew L. Baron
Andrew L. Baron
Partner
Practice Groups: Trust & Estates, Business & Real Estate Taxation
Areas of Focus: Estate and income tax planning, business succession planning and estate and trust administration.
Overview: Andrew counsels his clients regarding their estate planning and the gift, estate and generation-skipping transfer tax considerations of their plans while keeping their non-tax objectives a top priority.
VIEW FULL PROFILE >>Partner
Stephen M. Breitstone
Stephen M. Breitstone
Partner
Practice Groups: Business & Real Estate Taxation, Trusts & Estates , Real Estate, Private Wealth & Taxation, Tax-Exempt Organizations and Corporate/Business
Areas of Focus: Private Wealth & Taxation
Overview: Steve is counsel to many of the firm’s wealthiest and most prominent clients, providing sophisticated tax and estate planning advice for several large New York real estate families, private equity funds, Wall Street investment bankers, fund managers, corporate executives, large estates and others. He has pioneered many novel tax planning techniques – some combining his broad knowledge of partnership taxation and estate planning. Steve’s style of practice is personal, not institutional; and his client’s goals and objectives are his priority.
Elliot Dizon
Elliot DizonAssociate
Elliot Dizon is an associate in the firm’s Trusts & Estates, Private Wealth & Taxation and Tax Exempt Organizations practice groups.
Her practice is concentrated on assisting high-net worth families with estate and gift tax planning. Elliot is experienced in drafting custom estate planning documents for each client, including wills, revocable trusts, residence trusts, life insurance trusts, irrevocable family trusts, and operating agreements. Elliot is also a co-author to “Unequal Inheritances: A Final Parental Communication” published in the Trusts and Estates Magazine this February 2021.
Jennifer M. Einersen
Jennifer M. Einersen
Partner
Jennifer Einersen is an associate in the firm’s Trusts & Estates, Private Wealth & Taxation and Tax Exempt Organizations practice groups. Jennifer represents high-net worth individuals and families on wealth transfer planning, including estate planning, estate and trust administration, estate, gift and generation-skipping transfer tax planning, and charitable giving.
Howard M. Esterces
Howard M. Esterces
Partner
Practice Groups: Trusts & Estates Business & Real Estate Taxation, Private Wealth & Taxation
Areas of Focus: Estate Planning and estate administration, tax planning and controversies, IRA / pension distribution, and elder law.
Overview: “Howard has over 40 years of experience in Estate Planning & Administration and experience planning estates for the heads of some of the largest corporations listed on the NYSE. Howard has published over two dozen articles in various national tax journals, is an expert in pension & IRA distributions, and in business succession.”
Jeffrey A. Galant
Jeffrey A. GalantCounsel
Practice Group: Trust & Estates, Business & Real Estate Taxation, Tax Exempt Organizations and Private Wealth & taxation
Areas of Focus: Tax-Exempt Organizations, Estate and Charitable Planning, Trusts & Estates Law
Overview: Jeffrey has more than 30 years of experience in tax, trusts and estates, and tax-exempt organizations law; he has extensive experience in sophisticated tax and estate planning matters involving family owned and other privately owned enterprises including operating businesses, investment vehicles and family foundations; as well as the tax and estate planning issues that concern artists and collectors.
Carolyn M. Glynn
Carolyn M. GlynnCounsel
Carolyn M. Glynn is a member of the firm’s Trusts & Estates Practice Group and advises high net worth private clients and business owners on a wide range of wealth transfer matters, including estate, retirement, liquidity and business succession planning. In addition, Carolyn has represented heirs, corporate and individual fiduciaries, and nonprofit organizations in the administration of estates and trusts for over three decades. She has extensive experience with complex fiduciary income tax matters, entity formation, charitable giving arrangements, private foundations, distribution planning for IRAs and qualified plans, prenuptial agreements and residential real estate transactions. [..]
David C. Jacobson
David C. JacobsonCounsel
Practice Areas: Business &Real Estate Taxation, Trust & Estates, Tax Exempt Organizations, Private Wealth & Taxation
Areas of Focus: Complex tax and estate planning; estate and trust administration; charitable giving; and representation of public charities and private foundations, as well as state and federal regulations compliance.
Overview: David’s practice encompasses all aspects of estate planning, with an emphasis on the efficient transfer of assets among several generations of a family. He has considerable expertise in minimizing the impact of transfer taxes upon the death of senior family members. He specializes in the structuring and implementation of sophisticated estate plans for both U.S. residents and non-residents.
Ryan M. Jennings
Ryan M. JenningsAssociate
Ryan M. Jennings is an associate in the firm’s Trust & Estates department. Ryan advises clients on a variety of estate planning, estate administration, and trust and estate litigation matters, including the preparation of wills and trusts, the administration and settlement of estates, and the representation of fiduciaries and beneficiaries in contested probate, administration, accounting, and miscellaneous proceedings in the New York State Surrogate’s Court.
Seth R. Kaplan
Seth R. KaplanOffice Managing Partner
Seth R. Kaplan is the Office Managing Partner of Boca Raton/Miami locations. He began his career at major national and international law firms. He has over 25 years of experience and is admitted to the New York Bar, North Carolina Bar and Florida Bar. Seth has been recognized by his peers in the South Florida Legal Guide, Super Lawyers, and Florida Trend’s Legal Elite. He also holds the Accredited Estate Planner® (AEP®) designation. He concentrates his practice in the areas of tax and estate planning for high net worth individuals both domestic and international, wealth protection, planning for startups and tech businesses, and planned giving. His clients range from Gen X and Millennial entrepreneurs to private equity fund managers and public company executives to high net worth investors and retirees.
Joseph Katz
Joseph Katz
Counsel
Practice Groups: Trusts & Estates, Business & Real Estate Taxation, Private Wealth & Taxation
Areas of Focus: General estate planning, personal tax planning, tax planning for life insurance and charitable trusts, estate tax motivated partnership, and asset planning, protection and restructuring.
Overview: Joe has more than 30 years of experience in the practice of the law of trusts and estates; is an expert in general estate planning, personal tax planning, tax planning for life insurance and charitable trusts, estate tax motivated partnership; and asset planning, protection and restructuring.
Christine K. Kitson
Christine K. Kitson
Counsel
Practice Groups: Trusts & Estates, Business & Real Estate Taxation and Private Wealth & Taxation
Areas of Focus: Estate planning; wills, trusts & estates; and estate and trust administration.
Overview: Christine prepares wills, various types of trusts, durable powers of attorney, and health care proxies. In addition to tax planning, Christine tailors each client’s estate plan for his/her specific needs and goals, including planning for minor children, second marriages, and family members with disabilities and/or special needs. She also negotiates pre-nuptial and post-nuptial agreements.
Lew Meltzer
Lew Meltzer
Chairman
Practice Groups: Government Strategies, Real Estate, Corporate / Business/ Business & Real Estate Taxation, Trusts & Estates, Private Wealth & Taxation
Areas of Focus: Tax, Corporate and Real Estate
Overview: Lew is Chairman of the firm. He seeks out, structures and acquires real estate investments for clients. Lew is active in public service, community organizations, and national and international politics. He is the Founder, Chairman and President of Long Island Foreign Affairs Forum; a developer of residential country club featuring a Gary Player signature golf course, marina and tennis complex.
Stephanie Graff Newman
Stephanie Graff NewmanCounsel
Stephanie Graff Newman is counsel in the New York City office of the Trusts & Estates Group of Meltzer Lippe. She brings more than 30 years of experience representing high net worth individuals and business owners in trusts and estates, wealth preservation and estate and trust administration. Her multi-faceted approach to estate planning is based on achieving a balance of sometimes competing objectives – the desire to transfer wealth at the lowest tax cost while fulfilling the client’s family, philosophical and charitable objectives. She has extensive experience in navigating the issues that can arise among family members and seeks to assist clients in achieving their goals while promoting family harmony
John P. Proszak
John P. ProszakPartner
Practice Group: Trusts & Estates, Business & Real Estate Taxation and Private Wealth & Taxation
Areas of Focus: Tax & Wealth Preservation
Overview: John has over 30 years of experience in the trusts and estates field. He is an expert in all phases of estate administration, including probate, the preparation of estate tax and fiduciary income tax returns, and the settlement and accounting of estates, including contested proceedings.
Michael J. Schaffer
Michael J. Schaffer
Partner
Practice Group: Trusts & Estates, Business & Real Estate Taxation, Tax Exempt Organizations and Private Wealth & Taxation
Areas of Focus: Tax, Tax-Exempt organizations and Wealth Preservation
Overview: Michael has been practicing estates and trusts law since 1992. During that time he has amassed a high level of experience in all areas of estates and trusts law, including domestic and foreign estate planning, generation skipping tax planning, estate administration and fiduciary income tax.
Mordy Serle
Mordy Serle
Partner
Practice Group: Business & Real Estate Taxation, Trusts & Estates, Tax Exempt Organizations and Private Wealth & Taxation
Areas of Focus:Tax Planning, Estate Administration
Overview: Mordy concentrates his practice in estate and tax planning, estate administration, and wealth preservation and counsels clients on sophisticated planning techniques that have resulted in substantial tax-efficiencies and savings from federal and state gift, estate, generation-skipping transfer and income taxes.
Joy Spence
Joy Spence
Associate
Joy Spence is an associate in the firm’s Business & Real Estate Taxation, Trusts & Estates, Tax Exempt Organizations and Private Wealth & Taxation practice groups. She focuses her practice primarily on tax law, wealth management, and trusts and estates.
Louis Wollin
Louis WollinCounsel
Louis Wollin is Counsel to the firm’s Private Wealth & Taxation, Trusts & Estates and Tax Exempt Organizations practice groups in the New York City office. Lou has extensive experience working with clients in structuring estate plans to minimize gift, estate and generation-skipping transfer tax consequences and to help clients achieve their charitable goals. Planning has included preparation of irrevocable trusts to facilitate gifting of assets, optimizing the tax benefits of transfers to trusts and restructuring trusts when circumstances warrant. Estate and gift tax planning also includes preparing operating agreements for limited liability companies to allow clients to gift membership interests at substantial discounts. Mr. Wollin provides ongoing advice to ensure that each client’s subsequent actions are consistent with applicable requirements.