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Estates, Trusts & Personal Planning

Our attorneys are highly regarded as being among the leading estate planning counselors in the region because of their experience, judgment and sensitivity in advising clients on important personal planning issues. They focus on careful planning and drafting to meet the individualized needs of our clients, helping to assure their property will be distributed to family members and friends upon their death the way they desire, planning for future nursing home and long-term care needs, and minimizing the loss of assets to estate taxes or for long-term care.

They also advise both institutional and personal fiduciaries on various estate and trust administrative issues such as document analysis, unitrust and power to adjust, and settlements. They have extensive experience in both revocable and irrevocable trusts, as well as family limited partnerships, and will provide clear-cut explanations on whether these documents are recommended and, if so, what they mean and will do for you.

Our attorneys admitted to practice in Florida also assist clients who make Florida their residence with personal financial planning relative to their change, including Florida-specific estate planning documents and representation in domicile audits.

Our attorneys also qualify not-for-profit charitable trusts with the appropriate taxing authorities, serve as trustees for a large community foundation, and work with business executives and owners to meet their business successorship and individual estate planning needs. In addition, financial institutions work closely with us in the drafting and administration of trusts. And, when necessary, our attorneys successfully litigate matters relating to probate and personal planning. Specific services include:

Estate Planning and Administration

  • Wills and trust planning and drafting
  • Estate and trust administration
  • Estate tax planning
  • Counseling executors from probate to final distribution
  • Development of health care proxies, living wills and powers of attorney
  • Guardianships
  • Litigation of estate and trust contests and guardianship matters
  • Business succession planning
  • Not-for-profit qualification
  • Preparation of state and federal tax returns

Long-Term Care

  • Medicare and Medicaid planning
  • Consulting on long-term care insurance coverage
  • Private medical insurance
  • Long-term care policies
  • Assistance regarding cost/availability of long-term care in Central New York

Family Legal Issues

  • Adoptions
  • Name changes
  • Prenuptial agreements

Attorneys

Ami S. Longstreet

Partner and Co General Counsel

News

Ryan T. Emery and Samantha L. Millier Named Partners at Mackenzie Hughes LLP

SYRACUSE, N.Y. – Ryan T. Emery and Samantha L. Millier have been elected to the partnership at Mackenzie Hughes LLP. Emery joined Mackenzie Hughes in 2006 and focuses his practice in the areas of litigation, estate planning and estate administration. Admitted to both the New York and Florida Bar, he serves clients residing in both…

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Attorneys from Mackenzie Hughes LLP named by Super Lawyers

SYRACUSE, NY – Mackenzie Hughes LLP is pleased to announce the partners that have been named as Super Lawyers in the 2008 edition of New York Super Lawyers Upstate magazine. The list includes: Stephen T. Helmer, Business Litigation; Carter H. Strickland, Business Litigation; Edward J. Moses, Business/Corporate; Ami S. Longstreet, Elder Law; Elizabeth A. Hartnett,…

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Mackenzie Hughes Attorney Admitted to The Florida Bar

Ryan T. Emery, a business and trust and estates attorney at Mackenzie Hughes, was recently admitted to The Florida Bar. Emery’s admittance to The Florida Bar strengthens Mackenzie Hughes’ commitment to provide legal services for clients residing in both Central New York and Florida. Emery joins Gay Pomeroy, partner and chairman of the Trusts and…

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Blog

New York State Budget Extends “Clawback” of Gifts for New York Estate Tax Purposes

New York State Budget Extends “Clawback” of Gifts for New York Estate Tax Purposes As an update to Ryan’s 2014 blog that in part discussed New York’s treatment of gifts, New York had let a provision in the law lapse that required the value of certain gifts to be included back into a New York…

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2019 Changes to New York Estate Tax Exclusion Amount

As of January 1, 2019, the New York State estate tax exclusion amount is increased to $5,740,000 per person. This is an increase from the prior exclusion amount of $5,250,000. The Federal equivalent amount is now $11,400,000 per person. The annual gift tax exclusion amount remains at $15,000 per gift recipient. As stated in my…

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New Tax Bill Drastically Changes Treatment Of Alimony

For the last seventy-five years, a spouse paying alimony (also known as “maintenance” or “spousal support” in New York and many other jurisdictions) has been able to deduct the alimony award from his or her tax return each year.  Likewise, the spouse receiving the maintenance has the obligation to include the total amount of alimony…

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