Retirement benefits (such as pension, profit-sharing, 401(k) or IRA benefits) make up a substantial portion of many people’s assets. Congress recently passed, and the President signed on December 20, 2019, the Setting Every Community Up for Retirement Act (the SECURE Act) as part of the Further Consolidated Appropriations Act, 2020. The SECURE Act made various…
In Dorothy’s planning practice, she helps individuals and families establish and implement their wealth-transfer plans to carry out their intentions, but also avoid adverse tax and legal consequences. Dorothy has spent nearly a decade in this space dealing with the more intricate and technical issues necessary to carry out particularly complex plans.
For estate and trust administration matters, Dorothy handles the required Surrogate’s Court proceedings and advises fiduciaries regarding estate, gift, generation-skipping transfer, and income tax issues. She also supervises the day-to-day administration of estates and trusts and oversees the preparation of estate, gift, and income tax returns and various other types of required filings.
As a part of her Surrogate’s Court litigation practice, Dorothy assists in the representation of fiduciaries and beneficiaries. Dorothy has participated in various types of proceedings including will contests, contested judicial accountings, and miscellaneous proceedings. Although contested matters are inherently acrimonious, her goal is to achieve the desired outcome for the client as efficiently as possible.
New York Law School (J.D., magna cum laude, 2007)
New York Law School Law Review
University at Albany, State University of New York (B.S., summa cum laude, 2004)
2008, New York
SECURE Act Changes Key Retirement Plan and IRA Rules AlertsDecember 30, 2019Client Alerts
Discounting Under Attack By IRSAugust 31, 2016Client Alerts, FEATURED PUBLICATION
On August 2, 2016, the IRS issued proposed regulations for Section 2704 of the Internal Revenue Code, which would substantially impact the ability of taxpayers to discount the value of certain assets in order to reduce gift and estate taxes. The regulations specifically target the use of Family Limited Partnerships (FLPs) and Family Limited Liability…
Qualified Charitable Distributions from IRAs Extended for 2014December 19, 2014Client Alerts
The Tax Increase Prevention Act of 2014 extended the ability of certain IRA owners to make qualified charitable distributions (QCDs) for 2014. A QCD is a distribution to a public charity (other than a donor advised fund) from an IRA. Only IRA owners over age 70½ can make QCDs. The limit on QCDs for 2014…
Changes to NY Trust & Estate Tax TreatmentApril 8, 2014Client Alerts
In February we alerted you that Governor Cuomo’s budget bill proposed important changes to the New York estate tax and the New York income taxation of certain trusts. The changes just enacted, described below, were scaled back from the original proposals, though still represent significant and important changes. Estate Tax Exclusion. The New York estate…
New Yorkers Take Note – Action May Be Needed By March 31February 5, 2014Client Alerts
Governor Cuomo’s recently released budget bill proposes important changes to the New York estate tax and the New York income taxation of certain trusts. Proposed changes require high net worth individuals and trustees of certain trusts to consider taking action between now and March 31st. Taxing Gifts. One proposed change is to increase, for New…