
Paul R. Comeau
Practices & Industries
Admissions
- New York
- Florida
Education
University at Buffalo, B.A., cum laude
University at Buffalo School of Law, J.D., magna cum laude
PAUL R. COMEAU, Chairman Emeritus and current Senior Partner at Hodgson Russ LLP, has been with the 200-year-old law firm since 1973. He has practiced New York law since 1974 and Florida law since 1975. Early in his career, he gained valuable experience in federal and international taxation, as well as merger and acquisition projects for private and publicly traded companies. He focuses on high-net-worth clients, tax planning for individuals and businesses, and multistate tax issues.
Paul began working on state and local tax matters in the 1970s and founded the Hodgson Russ State & Local Tax Practice at that time. His client projects helped to shape the laws and interpretations in New York and impacted such industries as computer software, direct mailing, transportation, fuel, publishing, catering, nonprofits, emerging technologies, tax incentives, credits, marketing, temporary help, real estate, manufacturing, information services and numerous others through group lobbying efforts, legislation, litigation and contributions toward the publication of regulations and other guidance.
When New York State began conducting residency audits in the late 1980s, Paul handled some of the first cases and authored New York State Bar Association reports and articles that were subsequently reflected in detailed audit guidelines which continue to serve as a model for other states.
Paul's speeches to Tax Commissioners and others on residency, as well as his articles and reports, were instrumental in the historic 1996 North Eastern State Tax Official Association (NESTOA) agreement, which called for greater uniformity in residence audits in the Northeastern States.
In recent years, Paul has split his time between his tax practice and high-end estate planning, working with sophisticated clients and their advisors on cutting-edge solutions, often with state, federal or international tax benefits.
In 1996, Paul founded and chaired the New York State Bar Association's first annual New York State and City Tax Institute.
Paul is Editor of CCH’s New York Tax Analysis, and a co-author of the New York Residency and Allocation Audit Handbook (2018) published by CCH. It was first published in the 1990s. He also co-authored Contesting New York State Tax Assessments and the New York chapter of the Sales and Use Tax Handbook published each year by the American Bar Association.
Paul is a Board Member and former Tax Committee Co-Chair of the New York State Business Council; Co-Chair of the New York Tax Committee of the New York State Bar Association Tax Section; and has served on numerous college, community and other boards.
Honors
- Listed, Best Lawyers in America (Tax Law, Trusts and Estates) 1987 - 2024
- Listed, New York Metro Super Lawyers, 2007 - 2009, 2011 - 2020 (Tax)
- ALM South Florida Top AV Rated Lawyer, 2016
- Buffalo Business First/Buffalo Law Journal's Legal Elite of Western New York, 2016
- Listed, The New York Area's Best Lawyers, 2008 - 2016
- Best Lawyers Buffalo Trusts and Estates "Lawyer of the Year” 2014
- Best Lawyers Buffalo Tax Law "Lawyer of the Year" 2012
- Burton Award for Excellence in Legal Writing, 2004
- Business First/Buffalo Law Journal Who’s Who in Law
In the News
- November 29, 2022
- Bloomberg Tax, January 5, 2021
- The Palm Beach Post, November 19, 2020
- January 5, 2018
- August 28, 2013
- August 30, 2012
- November 8, 2011
- October 17, 2011
- Albany Times Union, October 4, 2011
- September 12, 2008
- Where You Ship, Show and Give Your Art is Likely to Affect Your TaxesPalm Beach Daily News, March 2, 2008
- December 4, 2006
- November 2, 2005
- September 30, 2004
- June 10, 2004
Press Releases
- August 17, 2023
- November 30, 2022
- Hodgson Russ Press Release, August 19, 2022
- Hodgson Russ Press Release, August 19, 2021
- Hodgson Russ Press Release, October 28, 2020
- Hodgson Russ Press Release, August 20, 2020
- Hodgson Russ Press Release, September 12, 2019
- Hodgson Russ Press Release, August 20, 2019
- Press Release, October 12, 2018
- Press Release, August 15, 2018
- Press Release, August 15, 2017
- Press Release, October 5, 2016
- Hodgson Russ Press Release, August 18, 2016
- Press Release, September 16, 2015
- Press Release, August 17, 2015
- Press Release, September 29, 2014
- Press Release, August 14, 2014
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 SALT and Renewable Energy Alert, November 15, 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 Food & Beverage Alert, May 21, 2021
- Hodgson Russ Food and Beverage Alert, May 10, 2021
- Hodgson Russ Food and Beverage Alert, April 30, 2021
- Hodgson Russ Food and Beverage Alert, April 19, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- Hodgson Russ Federal-International Tax Alert, March 18, 2021
- Hodgson Russ Food & Beverage Alert, March 9, 2021
- Hodgson Russ Food & Beverage Alert, February 25, 2021
- Hodgson Russ Food & Beverage Alert, February 17, 2021
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- 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 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 Food & Beverage Alert, September 23, 2020
- Hodgson Russ Food & Beverage Alert, August 31, 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 Federal-International Tax Alert, May 5, 2020
- Hodgson Russ Federal-International Tax Alert, May 1, 2020
- Hodgson Russ International Tax Alert, April 22, 2020
- Hodgson Russ Federal-International Tax Alert, April 14, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ State & Local Tax Alert, April 10, 2020
- Hodgson Russ Trusts & Estates Alert, April 8, 2020
- Hodgson Russ Food & Beverage Alert, April 7, 2020
- Hodgson Russ Food & Beverage Practice Alert, April 3, 2020
- Hodgson Russ State & Local Tax Alert, April 3, 2020
- Hodgson Russ Trusts & Estates Alert , March 25, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Hodgson Russ Food & Beverage Alert, March 16, 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
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- State and Local Tax Alert, January 16, 2019
- Agriculture Alert, November 6, 2018
- State and Local Tax Alert, April 10, 2018
- Estates and Trusts Alert, December 27, 2017
- Tax Alert, December 18, 2017
- Newsmax Media, November 14, 2017
- Hodgson Russ Newsletter, April 12, 2017
- Estate Planning Alert, August 18, 2016
- June 3, 2016
- State & Local Tax Alert, May 2, 2016
- State & Local Tax Alert, June 12, 2015
- CCH (2014 edition)
- JD Supra, April 4, 2014
- JD Supra, January 28, 2014
- JD Supra, January 15, 2014
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
- Federal/International Tax Alert, January 4, 2013
- State & Local Tax Alert, September 13, 2012
- Canadian Tax Planning, U.S. ConcernsCanadian Tax Highlights, October 2011
- State & Local Tax Alert, June 23, 2011
- New York Tax AnalysisCCH, Inc., 2011
- The New York Residency Audit HandbookCCH, Inc., 2011
- State & Local Tax Alert, August 5, 2010
- Estates & Trusts Alert, February 3, 2010
- Estates & Trusts Alert, March 4, 2009
- September 10, 2008
- Transferring Art When No Charity is InvolvedTrusts & Estates, August 2008
- State Tax Notes, June 30, 2008
- Giving and Loaning Art to CharityTrusts & Estates, May 2008
- Journal of Multistate Taxation and Incentives, August 2006
- Boca Raton/Delray Beach News, July 30, 2006
- Corporate Fiduciaries, Advisors and Other ‘Co-Trustees’—Perhaps Your Trust Isn’t Exempt from New York State Income TaxNew York State Bar Association Trusts and Estates Law Section Newsletter, Spring 2005
- Executive Compensation and Employer Withholding: A Closer Look at a Complicated IssueJournal of Multistate Taxation and Incentives, August 2003
- New York Chapter, Sales and Use Tax HandbookAmerican Bar Association
- Contesting New York State Tax AssessmentsAmerican Bar Association
Presentations & Events
- The Ritz Carlton, Philadelphia, Pennsylvania, July 14 - July 16, 2023
- May 16, 2023
- February 26, 2021
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Miami, Sarasota, Florida, January and February 2020
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- The Westin Fort Lauderdale, 400 Corporate Drive, Ft. Lauderdale, FL 33334, May 8, 2019
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Sarasota, Florida, January and February 2019
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- NYSBA, Summer Meeting of the Tax SectionPortland, Maine, June 23, 2018
- The Westin Fort Lauderdale, 400 Corporate Drive, Ft. Lauderdale, FL 33334, May 17, 2018
- Palm Beach, Boca Raton and Naples, Florida, January, February & March 2018
- The Harvard Club of New York, New York, NY, November 9, 2017
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, NY, June 7 to August 2, 2017
- January & February 2017
- Harvard Club, 35 W. 44th Street, New York, NY, July 27, 2016
- Boca Raton, Naples, & Palm Beach Florida, January & February 2016
- Co-chair, New York State Bar Association New York State and City Annual Tax Institute1996 - 2014
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Florida, February 2015
- Toronto, ON, March 28, 2014
- Palm Beach & Naples, FL, January & February 2014
- ALI Webcast: Multistate Estate and Gift PlanningApril 23, 2013
- Palm Beach & Naples, FL, January & February 2013
- New York, NY, October 10, 2012
- June & July 2012
- Palm Beach & Naples, FL, January & February 2012
- New York, NY, October 21, 2011
- June & July 2011
- New York, NY, April 27, 2011
- New York, NY, January 26, 2011
- Palm Beach & Naples, FL, January & February 2011
- June & July 2010
- Charitable Giving Options: A Seminar for Members of the Women’s Committee of the Central Park ConservancyNew York, NY, November 9, 2009
- New York, NY, October 27, 2009
- June & July 2009
- Chicago, IL, July 2006
Professional Associations
- Co-chair, New York State Bar Association Tax Section New York Tax Committee
- Member, New York State Bar Association Tax Section Executive Committee
- Former member, New York State Bar Association Continuing Legal Education Committee
- Member, New York State Bar Association, Trusts and Estates Section
- Member, Board of Directors and former Tax Committee co-chair, New York State Business Council
- Member, New York State Tax Tribunal Advisory Board
- Former member, New York State Tax Commissioner's Advisory Council
- Former member, Tax Commissioner's Real Estate Gains Tax Advisory Group
- Former chair, Bar Association of Erie County Tax Committee
- Former member, New York State Tax Tribunal Advisory Committee
- The Florida Bar and the New York Bar