Areas of Practice include:
Estates, Trusts & Personal
Gay M. Pomeroy is a partner at Mackenzie Hughes and chairman of its Estates
Department. He concentrates his practice in estate planning, including
the drafting of wills, a variety of trusts, living wills and powers of
attorney. He has a broad range of experience in estate tax planning as
it relates to the use of trusts, such as testamentary trusts, personal
residence trusts, life insurance trusts and charitable remainder trusts.
He is also counsel to the Central New York Community Foundation and is
a trustee of the Flora Bernice Smith Foundation and a trustee of The Richard
He received his Bachelor of Arts degree in 1963 from Syracuse University
and graduated summa cum laude in 1966 from Syracuse University College
of Law with a Juris Doctorate. Gay was admitted to the New York Bar in
1966 and the Florida Bar in 1979. While attending SU, he was a member
of Phi Kappa Phi, Phi Delta Phi, Order of the Coif and the Justinian Honor
Gay is also a member of the Onondaga County, New York State (Trusts and
Estates Section), and American Bar Associations. In addition, he is a
Fellow of the American College of Trust and Estate Council. He has served
as an instructor at University College of Syracuse University as well.
He has been listed in the Trusts and Estates Section of "Best Lawyers
in America" for 2010 and the previous fifteen years.
Gay is secretary of the Syracuse University Varsity Club, a board member
of the Syracuse University Hardwood Fund and a board member of the Boys
& Girls Clubs of Syracuse.
In his spare time, he enjoys golfing, bowling, traveling, and operating
the time clock at SU basketball and lacrosse games.