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  • New York
  • U.S. District Court for the Northern District of New York
  • U.S. Tax Court

B.S., Siena College

J.D., Villanova University School of Law

Mario concentrates his practice in corporation taxation and corporation law, including mergers, acquisitions, reorganizations, financing corporate transactions, estate planning, trusts, and probate law. Mario has extensive experience counseling closely held businesses, including structuring acquisitions and sales and complex business transactions. Through his representation of closely held businesses, Mario has developed a niche practice in counseling owners of closely held and family businesses in succession planning, including restructuring and financing corporate entities and the integration of succession plans with business owners' overall estate plans.

Mario’s estate planning practice consists of counseling wealthy individuals in estate planning and administration, including the creation of private foundations, charitable remainder and charitable lead trusts, family limited partnerships, and trusts.

Mario is the former city judge of the City of Gloversville (1984-92). Prior to practicing law in upstate New York, he worked with international certified public accounting firm Ernst and Young in New York City as a tax consultant.


  • Listed, Best Lawyers in America (Corporate Law)
  • Martindale-Hubbell AV rating

Mario has been practicing law for more than 40 years in the disciplines of estate planning and administration, taxation, corporate law, philanthropy, structuring, and acquiring.



Professional Associations

Mario is a member of the New York State Bar Association Taxation and Trust and Estates Sections, the American Bar Association Section on Taxation, the Saratoga County Bar Association, and the Estate Planning Council of Eastern New York. He is a former president of the Fulton County Bar Association and served as a delegate of the New York State Special Court Judges for the 2001 American Bar Association Annual Meeting.

Community & Pro Bono

Mario is chairman of the Dominic Ferraioli Foundation board of trustees and a former member of the Albany Medical Center Foundation, New York State Museum, Hyde Museum, and Fulton Montgomery Community College boards of directors.