
Catherine B. Eberl
Practices & Industries
Bar Associations
- Bar Association of Erie County
- New York State Bar Association
- Ontario Bar Association
Admissions
- New York
- Massachusetts
- U.S. Tax Court
- Foreign Legal Consultant, Law Society of Upper Canada
Education
College of the Holy Cross, B.A., cum laude
Boston College Law School, J.D., cum laude
Catherine blends her deep knowledge of estate tax and trust income tax to develop creative plans and solutions for her clients. She works with a broad range of clients, including business owners, high net worth families, and families with U.S.-Canadian cross-border complexities, to address their individual needs.
Unique Estate Plan Issues
Catherine is fluent in the techniques used to minimize estate tax and maximize the legacy that clients can leave to their intended beneficiaries. But estate planning is more than just tax planning, and frequently the most challenging and complex plans are driven not by estate taxes, but by family dynamics. Catherine works with each client to customize their will, trusts, and estate plan to the client’s unique family circumstances. Catherine advises clients on how to navigate estate planning for second marriages and mixed families, how to maximize protecting a child’s inheritance from a potential divorce, and how to preserve assets in “dynasty trusts” for generations to come.
Family Business Succession Planning
In addition, having grown up in a family business that is now in its third generation, Catherine understands the rewards and challenges of family businesses, and the planning and foresight it takes to transition the business down to the next generation.
Charitable Giving Planning
For clients who wish to incorporate charitable intent into their estate plans, Catherine provides advice with respect to the numerous options available, including private foundations, donor advised funds, and charitable trusts. As a member of the Exempt Organizations Practice team, Catherine advises private foundations and public charities on best practices for effective governance and IRS compliance.
State Income Tax Planning for Trusts
Catherine has developed deep expertise in the area of state level income tax planning for trusts. She counsels clients and their accountants on how to use trusts to minimize state level taxes, and how to employ multi-state plans. Catherine is frequently asked to present continuing professional education classes on this topic, and she has published numerous articles on fiduciary income tax planning.
Surrogate’s Court Controversies
From time to time, factors including family discord, a poorly prepared estate plan, or an inept or criminal Executor or Trustee, can prevent an estate plan from being administered in the manner it was intended. When this occurs, Catherine leverages her many years of experience in Surrogate’s Court controversies to represent her clients in trust and estate litigation. Catherine has been successful in petitioning the court to remove Trustees, fighting contested accounting proceedings, and in one of her proudest professional moments, recovering assets that a Trustee had embezzled from a trust so that the funds could be paid to the intended charitable beneficiaries.
Honors
- Listed, Best Lawyers in America, "Lawyer of the Year" (Trusts and Estates) 2023
- Listed, Best Lawyers in America (Trusts and Estates) 2013 - 2024
- 2020 Best Article Award, STEP Canada
- Listed, Upstate New York Super Lawyers Rising Stars, 2013 - 2017
- Leadership Buffalo Class of 2016
- Order of the Coif, Boston College
- College of the Holy Cross Athletic Hall of Fame (Rowing)
Experience
- Creation of Family Limited Partnership Moves Millions From Client's Taxable Estate Into Trusts
- Family Business Succession Plan Ensures Most Appropriate Descendant Assumes Role of CEO
- Income Tax-Deductible Contributions to Foreign Charities Made Possible Through 501(c)(3)
- Life Insurance Premium Financing Strategy Employed to Offset Estate Tax, Provide Significant Inheritance
- Litigation Recovers Decedent's Assets Intended for Charities
- Split-Dollar Life Insurance Plan Implemented to Minimize Personal Income Tax Burden
- Victory in Multi-Million Dollar NY Tax Audit of Exempt Resident Trust
In the News
- Buffalo Business First, February 19, 2021
- Chronicle of the Horse, May 20, 2020
- Buffalo Business First, May 18, 2018
- August 28, 2013
- August 30, 2012
- April 11, 2007
Press Releases
- August 17, 2023
- Hodgson Russ Press Release, August 19, 2022
- Hodgson Russ Press Release, August 19, 2021
- Hodgson Russ Press Release, August 20, 2020
- Hodgson Russ Press Release, August 20, 2019
- Press Release, August 15, 2018
- Press Release, September 6, 2017
- Press Release, August 15, 2017
- Press Release, August 31, 2016
- Hodgson Russ Press Release, August 18, 2016
- Press Release, August 19, 2015
- Press Release, August 17, 2015
- Press Release, December 30, 2014
- Press Release, August 14, 2014
- August 2013
Publications
- Hodgson Russ LLP State & Local Tax Alert, July 6, 2023
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Hodgson Russ SALT Alert, January 3, 2023
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Hodgson Russ Tax-Exempt Organizations Alert, December 15, 2021
- Trusts and Estates Law Section Journal - NYSBA, December 12, 2021
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, November 10, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, May 14, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, May 13, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- New York Law Journal, January 22, 2021
- Hodgson Russ Tristate Tax Alert, November 25, 2020
- Hodgson Russ Trusts & Estates Alert, November 11, 2020
- Hodgson Russ Tristate Tax Alert, November 10, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, November 2, 2020
- Hodgson Russ Tristate Tax Alert, October 27, 2020
- Hodgson Russ State & Local Tax Alert, October 22, 2020
- Hodgson Russ Tristate Tax Alert, October 5, 2020
- Hodgson Russ Tristate Tax Alert, September 29, 2020
- Hodgson Russ Trusts & Estates Alert, July 21, 2020
- Hodgson Russ State & Local Tax Alert, June 12, 2020
- Hodgson Russ State & Local Tax Alert, June 3, 2020
- Hodgson Russ Renewable Energy Alert, May 15, 2020
- Hodgson Russ International Tax Alert, April 22, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, April 16, 2020
- Hodgson Russ State & Local Tax Alert, April 10, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ Trusts & Estates Alert, April 8, 2020
- Hodgson Russ Tax-Exempt Organizations Alert , April 3, 2020
- Hodgson Russ State & Local Tax Alert, April 3, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, March 30, 2020
- Hodgson Russ Trusts & Estates Alert , March 25, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, February 13, 2020
- Hodgson Russ State & Local Tax Alert, February 10, 2020
- Hodgson Russ Trusts & Estates Alert, January 14, 2020
- Hodgson Russ Trusts & Estates Alert, January 2, 2020
- Hodgson Russ Trusts & Estates Alert, December 27, 2019
- Hodgson Russ Trusts & Estates Alert, November 18, 2019
- Hodgson Russ Federal and International Tax Alert, September 9, 2019
- Hodgson Russ State & Local Tax Alert, June 28, 2019
- Canadian Tax Highlights, June 24, 2019
- Hodgson Russ Tax-Exempt Organizations Alert, June 19, 2019
- May 15, 2019
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- State and Local Tax Alert, January 16, 2019
- Canadian Tax Highlights, June 2018
- Estates and Trusts Alert, December 27, 2017
- Hodgson Russ Newsletter, April 12, 2017
- Tax-Exempt Organizations Alert, December 1, 2016
- Canadian Tax Highlights, November 11, 2016
- State Tax Notes, August 22, 2016
- Estate Planning Alert, August 18, 2016
- Tax-Exempt Organizations Alert, July 28, 2016
- New York Society of CPAs TaxStringer, February 1, 2016
- Cross-Border Charitable ActivitiesCanadian Not-For-Profit News, February 1, 2016
- State Tax Notes, December 21, 2015
- Tax-Exempt Organizations Alert, December 15, 2015
- Canadian Tax Highlights, November 2015
- State Tax Notes, October 26, 2015
- New York Horse, January 2015
- New York Law Journal, January 5, 2015
- JD Supra, April 4, 2014
- JD Supra, February 24, 2014
- Federal/International Tax Alert, January 4, 2013
- Nonprofit Alert, October 6, 2010
Blog Posts
- New Jersey Income Tax Planning Opportunity: Delaware Trusts Noonan’s Notes Blog, May 15, 2019
Presentations & Events
- August 8, 2022
- April 28, 2021
- July 22, 2020
- April 1 & 2, 2020
- October 1, 2019
- June 25, 2019
- Hodgson Russ, The Guaranty Building, 140 Pearl Street, Buffalo, NY, November 13, 2018
- October 30, 2018
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- July 24, 2018
- Estate Tax Planning and Will DraftingFebruary 8, 2018
- Estate Analysts of Western New York: Tax Planning for New York TrustsDecember 4, 2017
- Harvard Club, 35 W. 44th Street, New York, NY, July 27, 2016
- New York State Society of CPAs Trusts & Estate Annual Conference - New York Fiduciary Income Tax: Report on Recent Changes and Planning ConsiderationsNew York, NY, December 15, 2015
- New York State Bar Association Trusts and Estates Law Section Fall Meeting: Valuation of Real Estate InterestsVerona, NY, October 30, 2015
- New York State Bar Association Introduction to Estate Planning Seminar: Tax Implications of Family Wealth TransferBuffalo, NY, October 20, 2015
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Erie Institute of Law CLE Seminar: Will, Trusts, and Probate - Client Considerations in PlanningBuffalo, NY, May 7, 2015
- New York, NY, May 15, 2014
- Albany, NY, May 8, 2014
- Buffalo, NY, May 1, 2014
- New York State Bar Association Seminar: Introduction to Estate PlanningOctober 29, 2013
- Western New York Estate Analysts Seminar: Scaling the "Fiscal Cliff" - Transfer Tax and Income Tax Planning in Anticipation of January 1, 2013Buffalo, NY, November 5, 2012
- Erie County Bar Association Surrogate’s Court Practice and Procedure Committee Seminar: Update on New York Decanting StatuteBuffalo, NY, April 26, 2012
Professional Associations
- New York State Bar Association
- Bar Association of Erie County
- Ontario Bar Association
- Co-chair, NYS Bar Association International Estate Planning Committee
Community & Pro Bono
- Member, Finance Committee: Nativity Miguel Middle School of Buffalo