PROBATE AND THE ADMINISTRATION OF ESTATES THURSDAY, OCTOBER 27, 2016 ROCHESTER FACULTY BIOGRAPHIES

Transcription

1 PROBATE AND THE ADMINISTRATION OF ESTATES THURSDAY, OCTOBER 27, 2016 ROCHESTER FACULTY BIOGRAPHIES

2

3 9/19/2016 Sarah J. Brownlow CONTACT Sarah J. Brownlow Associate Rochester Phone: Fax: SERVICES Private Clients, Estate, Trust & Financial Planning Estate & Gift Planning Executive Planning Services Trust & Fiduciary Services Charitable Giving Nonprofit Organizations International Private Clients Estate Administration Income Tax Planning & Preparation Trusts & Estates Litigation EDUCATION Vanderbilt University Law School, J.D. The College of William and Mary, B.B.A., Business Management (Finance) ADMISSIONS New York SARAH J. BROWNLOW Sarah Brownlow is an associate in Nixon Peabody s Private Clients group. She has significant experience counseling families and fiduciaries on various estate planning and administration matters. What do you focus on? Estate and Tax Planning I guide clients through the complexities of sophisticated estate planning. In that regard, I work closely with clients to develop and implement tax efficient estate plans tailored to the unique circumstances of each family. I also assist entrepreneurs in formulating effective business succession plans to eliminate ambiguity and minimize tax liability for both the business and family. I regularly advise clients on international estate planning, including the U.S. tax implications of foreign transactions and the multi jurisdictional tax issues facing international families. I assist individuals and businesses of all types with U.S. immigration matters and related international tax issues and also represents U.S. as well as international individuals and families with tax and estate planning. My goal is to determine a long term strategy for foreign nationals wishing to live or work in the U.S. and then help the client to implement it. Estate and Trust Administration I work with fiduciaries and beneficiaries in all phases of the administration of estates and trusts, including Surrogate s Court litigation. I am sensitive to a family s need for efficient administration and work diligently with executors and trustees to accomplish that goal. Charitable Giving and Exempt Organizations I help clients achieve their philanthropic goals by implementing innovative charitable giving techniques that minimize income and estate tax liability while ensuring maximum benefit to the charitable beneficiaries. In addition, I advise the directors and trustees of private foundations, public charities and charitable trusts on a variety of corporate and tax issues, including operational best practices and compliance with state and federal regulations. 1/2

4 9/19/2016 Sarah J. Brownlow What do you see on the horizon? Recent tax law changes on both the federal and state levels have created new opportunities to preserve and transfer wealth, but have likewise introduced new complexities to estate planning. For example, income tax implications have assumed a new importance when implementing investment and estate planning strategies. I see an increased need for flexible estate plans that can easily adapt to meet our clients needs in this ever evolving landscape. Media Clips Business owners try to plan as extenders package sits Rochester Business Journal November 27, 2015 Rochester Private Clients associate Sarah Brownlow is quoted in this article on tax extenders which appeared in the Rochester Business Journal s Guide to Taxes and Financial Planning. Put Low Interest Rates to Work in Estate Planning Strategies Rochester Business Journal April 10, 2015 Rochester M&A and Corporate Transactions partner Jeff LaBarge and Rochester Private Clients associate Sarah Brownlow authored this column discussing the real estate strategy of locking in low interest rates to generate higher returns and reduce future estate tax burdens. Ideas Now is the Time to Consider Wealth Transfer Opportunities Private Clients Alert February 26, 2015 Events Nixon Peabody's Semi Annual CLE Program November 21, 2014 Rochester, NY 2/2

5 ROBERTG.GREENE,Partner Mr.Greeneconcentrateshispracticeonestateplanning andsetlement,trustandestatelitigation,andelderlaw.he workscloselywithclientsandtheiradvisorstodevelopand implementcomprehensiveestateplansthatminimizetaxes andadministrativeexpenses.thisincludesdraftingwils, revocableandlivingtrusts,irevocabletrusts,charitable trustsandbuy-selagreements,aswelaspowerof atorney,livingwilandhealthcareproxypreparation. Mr.Greeneadvisesclientsinalaspectsofestateandtrust taxationandadministration,androutinelyrepresents fiduciariesorbeneficiariesinestateandtrustlitigation.with yearsofexperienceintheareasofmedicaidandlongterm careplanning,mr.greenecounselsclientsonthelatest Medicaidrulesandvariousassetprotectionstrategies, includinglongterm careinsurance,spousalrefusal, Medicaidtrustsandgifting.Hecanalsoassistwiththe Medicaidapplicationprocessandguardianships. From simplewilstomedicaidplanningtocomplicated estateandtaxmaters-icanhelp.asacpa,my experienceinaccountingandtaxationisavaluableasset toclientsasweworktogethertomeettheirobjectives. ADMISSIONTO PRACTICE NewYorkStateBar UnitedStatesTaxCourt PROFESSIONALANDCOMMUNITYAFFILIATIONS P F PracticeAreas ELDERLAW ESTATEPLANNING ESTATE&TRUSTLITIGATION MonroeCountyBarAssociation(Trust&EstatesSection:PastChair;ElderLawCommitee) NewYorkStateBarAssociation(Trusts&EstatesSection;ElderLawSection) EstatePlanningCouncilofRochester EDUCATION JD,AlbanyLawSchoolofUnionUniversity,cum laude BBA,St.BonaventureUniversity

6 Barbara R.H. James Harris Beach PLLC Pittsford, NY Practices Wills, Trusts and Estates Focuses Long-Term Care Admissions Florida New York Education Cornell Law School JD, 1979 cum laude Heidelberg College BA, 1975 magna cum laude

7 Nancy Klotz is Vice President and Senior Trust Counsel with Tompkins Trust Company. She has over fifteen years of experience in private practice, advising individuals and corporate fiduciaries on sophisticated estate planning techniques, estate and trust administration, probate and tax law. At Tompkins, Nancy is responsible for developing estate planning strategies for clients. She works closely with clients legal, tax and investment advisors to design, implement and administer appropriate trust and estate plans. Nancy received her B.A. degree from Yale College and her J.D. degree from the University of California, Los Angeles, School of Law, Order of the Coif. She is a member of the Executive Committee of the Trusts and Estates Section of the New York State Bar Association, the Executive Committee of the Trusts and Estates Section of the Monroe County Bar Association, the Estate Planning Council of Rochester, and the Planned Giving Advisory Council of the University of Rochester. She has lectured to both professional and lay groups on estate planning topics.

8 Powered by TCPDF ( Robert G. Lamb, III Associate Rochester, NY (585) (585) fax Practice Trust and Estate Education Appalachian School of Law (J.D., 2007) St. John Fisher College (B.S., 2004) Bar/Court Admissions New York North Carolina Robert G. Lamb, III Rob concentrates his practice on issues that involve elder law. He works with individuals and families to develop customized plans that help protect assets from the costs associated with long term care and Medicaid through the use of irrevocable trusts, promissory note/gift strategies, caregiver's agreements, supplemental needs trusts for disabled children and a variety of other methods. Rob has significant experience in long term care and Medicaid planning and has advocated on behalf of clients in Article 81 proceedings, 17-A proceedings, will construction proceedings in Surrogate's Court, Medicaid Fair Hearings and other estate litigation matters. His estate planning experiences range from the design of simple will-based plans to comprehensive trust-based plans that preserve and protect assets during the client's life and then pass to the beneficiaries in a tax efficient fashion. Click here to learn more about our trust and estate practice. Honors and Affiliations American Bar Association New York State Bar Association, Elder Law and Special Needs Section; Trusts and Estates Section Monroe County Bar Association Estate Planning Council of Rochester National Academy of Elder Law Attorneys Certified, Medicaid Practice Systems Rochester Business Journal, 2016 Forty Under 40 Representative Presentations Nuts and Bolts of Estate Planning, NYSBA CLE, 2015 Estate Planning After Divorce, NYSBA CLE, 2010 Other Activities Board Member and Secretary, Eagle Star Housing Member, G.R.A.P.E. Former Member, New Hanover County N.C. Estate Planning Council,

9 Mary E. Magee, Esq. Parrs Perotto & Magee LLP, Rochester, NY Mary E. Magee graduated in 1988 from the Syracuse University School of Law (magna cum laude) and the Maxwell School of Citizenship and Public Affairs with a Juris Doctor and a Masters Degree in Public Administration. She has practiced law in Washington D.C. and Rochester, N.Y. since her graduation. She is admitted to practice law in New York.

10 Anthony T. Selvaggio: Mr. Selvaggio is a partner in The Cicero Law Firm LLP. He is a 1994 graduate of the State University of New York at Buffalo, School of Law and a 1991 graduate of St. John Fisher College. He concentrates his practice in the areas of wealth transfer planning, the drafting of Wills and trusts, and representing individual and corporate fiduciaries in the administration of estates and trusts. He has over a decade of experience in counseling clients in sophisticated planning techniques used to minimize estate, gift, and income taxes while addressing his clients personal and family estate planning goals. Mr. Selvaggio is a member of the New York State and Monroe County Bar Associations, and the Estate Planning Council of Rochester. He is currently serving as the President of the Executive Council of the Monroe County Bar Association Trusts and Estate Section. Mr. Selvaggio s community involvement includes serving as Secretary and as a Trustee of the Genesee Country Village and Museum, a member of the University of Rochester Planned Giving Advisory Council and of the St. John Fisher College Planned Giving Advisory Committee. His prior professional experience includes legal practice with the law firm Nixon Peabody LLP and wealth planning with the firm of Cobblestone Capital Advisors LLC.