Areas of Practice
- New York
- U.S. Tax Court
B.S.B.A., magna cum laude, Bucknell University
J.D., cum laude, SUNY Buffalo Law School
Nate, a second-generation estates and trusts lawyer, concentrates his law practice in all aspects of estates and trusts law. He helps a wide range of clients (primarily business owners, high-net-worth individuals and families, entertainers, and health care professionals) construct complex estate plans, often with a multi-generational, multi-jurisdictional (including international), and creditor protection focus. Nate also counsels fiduciaries and beneficiaries on all aspects of estate and trust administration, including contested matters, and is regularly retained by other law firms and institutions (including banks, financial advisory firms, and insurance companies) to advise them on complex estate and trust issues.
As an extension of his work with medical professionals, Nate works closely with the Firm’s Health Law Practice Group to counsel clients on various health law matters, including contractual and compliance matters.
Nate authors the estate planning chapter of the publication Taxation of Distributions From Qualified Plans, a leading treatise on the issue of taxation of individual retirement accounts (IRAs) and 401(k)s published by the RIA Group.
Nate splits his time between the firm’s New York City and Buffalo offices.
- Listed, Upstate New York Super Lawyers Rising Stars, 2015 - 2016
- Sixty-three Hodgson Russ Attorneys Named to 2016 Upstate New York Super Lawyers, Hugh Russ Listed Among Top 50Press Release, August 31, 2016
- Press Release, January 11, 2016
- Sixty-Four Hodgson Russ Attorneys Named to 2015 Upstate New York Super Lawyers, Hugh Russ Listed Among Top 50Press Release, August 19, 2015
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, New York, June 7 to August 2, 2017
- New York State Bar Association CLE Seminar: Practical Skills - Probate and Administration of EstatesBuffalo, NY, November 5, 2014
- October 29, 2013
- Proposed Regulations May Substantially Reduce the Availability of Valuation Discounts for Interfamily Transfers of Business InterestsEstate Planning Alert, August 18, 2016
- State Tax Notes, December 21, 2015
- State Tax Notes, October 26, 2015
- New York Law Journal, January 5, 2015
- JD Supra, April 4, 2014
- Federal/International Tax Alert, January 4, 2013
- New York State Bar Association
- Chair, New York State Bar Association International Estate Planning Committee
- Vice Chair, New York State Bar Association Estate Administration Committee
- Bar Association of Erie County
- Financial Planning Counselors of Western New York
Community & Pro Bono
- CMH Counseling Inc. board of directors