Greetings from the largest section in the New York State Bar Association.

The Trusts and Estates Section is responsible for improving the benefit to the public by providing an understanding and a review of New York laws that effect our practice (primarily the Estate, Powers and Trust Law) and the tax laws (Internal Revenue Code, New York and all other state estate and gift tax laws) to achieve efficient results for donors and estates. Taxes are important, but we also serve as advisors in situations involving rights of spouses in second marriages and children of second marriages. We advise with respect to new issues such as: adoptions, surrogacy, and after-born children offering advice and suggestions on these thorny problems.