Mary Anne’s practice concentrates on financial planning issues for businesses and individuals. Her areas of emphasis include estate planning, fiduciary compliance and business tax and succession planning. In addition, she acts as general counsel for numerous not for profit entities advising on all matters from formation to dissolution to governance. Prior to joining Mackenzie Hughes, Mary Anne practiced as a Certified Public Accountant with both national and regional accounting firms. Her experiences ranged from tax compliance to the review of audited financial statement tax footnotes for public companies, to estate and financial planning for high net worth individuals. Mary Anne lives in Camillus with her husband Bill.
Practice Areas
- Business
- Emerging Business
- Employee Benefits
- Estates, Trusts & Personal Planning
- Family & Matrimonial Law
- Intellectual Property & Technology
- Tax
Professional and Community Activities
Current:
- Director of the Central New York Estate Planning Council
- Member of the Onondaga County Bar Association
- Volunteer for the Onondaga County Surrogate Court Clinic
- Frequent lecturer on Trusts & Estates, ERISA and non-for-profit issues
Prior:
- Co-chair of the Charitable Planning Committee of the Trusts & Estates section of the New York State Bar Association
- Chair of the Vera House Board of Directors
- President of the Mother Marianne Cope Shrine Museum
- Director of Aurora
- Director of the Samaritan Center
- Boy Scouts of America merit badge counselor
- Director of Literacy Volunteers of Greater Syracuse
- Member of the Le Moyne College Board of Regents
- Co-author of “Warren’s Heaton on Surrogate’s Court Practice” Volume 10 New York and Federal Estate Taxes (Annual Updates)
Education
- Bachelor of Science degree from Le Moyne College
- Juris Doctorate from California Western School of Law
- New York State Certified Public Accountant
Admissions
- New York State Bar
Experience
- Restructure of a $20 million plus Company to allow next generation succession
- Successfully filed for the approval of the Federal Department of Labor for a Plan voluntary compliance submissions
- Oversaw the beneficial merger of two not for profit entities
- Successfully defended valuation discounts in an estate valuation on a federal estate tax audit
- Successfully defended a client’s sales tax methodology upon audit
News
Mackenzie Hughes Partner Mary Anne Cody Recognized by Estate Planning Council
SYRACUSE, N.Y. – The Estate Planning Council of Central New York recently recognized Mary Anne Cody of Mackenzie Hughes LLP for her leadership of the organization. Cody, a partner at Mackenzie Hughes and outgoing president of the Estate Planning Council Central New York chapter, was presented with a gavel plaque at the EPC Annual Meeting in […]
Mackenzie Hughes Attorney Mary Anne Cody Receives Community Service Award
Mary Anne Cody was awarded the Community Award for outstanding volunteer service to the Camillus Fire Department by Chiefs Douglas Groesbeck and Jim McBride on January 17, 2015. Cody, a partner at Mackenzie Hughes LLP, is an honorary member of the Camillus Fire Department. She is also a member of the Le Moyne College Board […]
Camillus Resident Mary Anne Cody Receives Vera House Special Recognition Award
Vera House recently honored Camillus resident Mary Anne Cody with a Vera House Special Appreciation Award for her dedication and service to the organization. Cody, a partner at Mackenzie Hughes LLP, is the immediate past president, and former treasurer of the Vera House Board of Directors. Cody currently is a member of the LeMoyne College […]
Blog
How to Break Up with Your Service Provider
I wrote this blog entry originally in 2017, nonetheless, there are many vendors who still attempt to ignore the New York statute against automatic renewals. This New York statute protects individuals and business entities. If you or your business are being forced into a contract you no longer want, one exit strategy may include the […]
And Just Like That: No Estate Tax Changes for 2021 (But 2022?)
The much discussed proposed changes to federal gift and estate taxes has not materialized for 2021. Instead as the law now exists there are more planning opportunities available for 2000. For 2022 the annual gift tax exclusion amount (the amount you can gift to a person without having to utilize the unified credit) will rise […]
Estate Planning Considerations for the year 2020
The start of a new year is always a good time to step back and consider estate planning. A carefully thought out plan is a wonderful legacy for your family. With the turmoil that now exists in our nation’s capital and the national elections which will take place next year, we should carefully consider what […]