Trusts & Estate

While many individuals think that wills are only for the elderly or very wealthy, everyone needs to have an estate plan . It is important not only to protect your assets and make sure that your wishes are carried out, but also to provide for your loved ones in the event of an unforeseen tragedy.

At Diserio Martin O'Connor & Castiglioni LLP, the lawyers of our Trusts and Estates Department represent individuals in Connecticut, New York and Florida in a wide range of sophisticated estate planning and administration matters. We also represent closely held and family businesses, providing them with advice with respect to business succession planning, taking into account tax and estate planning concerns. Our estate planning attorneys have the knowledge and skills necessary to plan any estate, from the simplest will to the most complex trusts.

Estate & Tax Planning

The Trusts and Estates Department can help clients in New York, Connecticut and Florida evaluate strategies in light of current tax law and identify those that best help pass their assets to their beneficiaries with the least amount of tax. First, our trusts and estates attorneys confirm that estate documents, including wills, are up to date, that all property is correctly titled and that beneficiaries are properly designated.

Second, our trusts and estates lawyers implement strategies that can reduce estate and gift taxes. This can include the creation of a wide variety of trusts including:

• Credit shelter trusts
• Revocable trusts
• Irrevocable trusts
• Inter vivos trusts
• Qualified personal residence trusts
• Grantor retained annuity trusts
• Trusts for minors
• Charitable trusts

We can also assist in the creation of guardianships, conservatorships, durable powers of attorney, medical powers of attorney and living wills.

Estate & Trust Administration

Our Trusts and Estates Department has extensive experience in dealing with the Probate Courts, Surrogates Courts, the Internal Revenue Service, and State inheritance tax agencies in New York, Connecticut and Florida. We assist the Executor in preparing federal estate tax returns and the state estate, inheritance and succession tax returns.

We also give guidance concerning the amount of estate tax due and the provisions for paying the tax on time. We have experience working with the Executor on audits and requests for information from the taxing authorities. Upon completion of the tax proceedings, our trusts and estates attorneys can assist with the distribution of assets to beneficiaries in accordance with the will or trust instrument and the preparation of appropriate accountings and fiduciary income tax returns.

If you have any questions, or to speak with an attorney regarding your estate planning or estate administration matter, please do not hesitate to call our Stamford, Connecticut office at (203) 358-0800, or our White Plains, New York office at (914) 684-0090. If you prefer, you may e-mail us or fill out the form on the Contact Us page of this website, and a representative from our firm will be in touch with you as soon as possible.