Back to Team Page

Ryan T. Emery


Ryan focuses his practice in the areas of litigation, estate planning and estate administration.

Ryan assists the litigation department in defending individual, institutional and municipal clients who are involved in various personal injury and civil rights claims and commercial disputes. Ryan focuses primarily on handling issues involving motion practice, appeals and trial preparation. He has successfully defended many cases using motion practice, resulting in substantial litigation cost savings to clients.

In the estate planning area, Ryan represents individuals and couples who need assistance with safeguarding and directing how their assets are distributed for their children and loved ones and appointing preferred guardians for any minor children. Ryan also counsels New York residents who spend time in Florida on changing their domicile to Florida to take advantage of the state’s many tax benefits. He also assists adult surviving children with all aspects of estate administration for their deceased Florida domiciliary parents.

Ryan is also knowledgeable in the preparation of Florida and New York wills, powers of attorney, health care proxies (Florida designations of health care surrogate), living wills and revocable trusts. He is also experienced in assisting fiduciaries with simple to complex taxable estates and trusts.

  • Successfully defended appeals in Third and Fourth Departments, Appellate Division.
  • Obtained summary judgement on numerous occasions dismissing complaints against institutional and municipal clients.
  • Attorney for Personal Representative of multi-million dollar Florida estate administrations.
  • Obtained a favorable reported decision for a trust beneficiary finding trustees breached their fiduciary duty to the beneficiary.


  • Volunteer Lawyer Project
  • Occasional lecturer on Trusts & Estates
  • Member of the Central New York Estate Planning Council



  • Board of Directors of Aurora of CNY
  • Treasurer of the Aurora of CNY Board of Directors
  • Bachelor of Arts, Summa Cum Laude, Syracuse University
  • Juris Doctorate, Summa Cum Laude, Albany School of Union University
  • New York State Bar
  • Florida State Bar


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…

Read more

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…

Read more


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…

Read more

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…

Read more

Estate and Gift Law Changes under the 2017 Tax Cuts and Jobs Act

The new legislation signed into law on December 22, 2017 has significant estate planning changes. The federal estate, gift and generation skipping tax exemption amount is now doubled to $11.2 million per person. This exemption is portable between spouses. The new legislation also increased the annual gift exclusion amount from $14,000 to $15,000 as of…

Read more