Susan C Frunzi

Co-Head of Private Client, New York. Concentrates on providing high-net-worth individuals with advice on estate planning, estate administration, charitable giving and organizations, family law and litigation. In the estate planning area, Sue creates sophisticated plans, including for possible incapacity, and analyzes different inter vivos and testamentary gift-giving options in the context of various income, gift and estate tax laws. She also oversees all aspects of the administration of small and large estates, including representing clients in Internal Revenue Service and state estate tax audits. She develops and implements charitable giving plans, negotiates contributions to charitable organizations and oversees the administration of tax-exempt organizations. In the family law area, Sue negotiates and prepares cohabitation, prenuptial, postnuptial and separation agreements and counsels married couples on income, gift and estate tax planning issues. She also represents clients in Tax Court proceedings, trust & estate disputes and other matters.