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  • New York
  • Florida 
  • U.S. Tax Court
  • U.S. District Court, Northern District of New York
  • Certified Public Accountant, Maryland (inactive)

University of Scranton, B.S., Magna Cum Laude

Albany Law School of Union University, J.D.

Tom’s practice is focused on representing privately-held companies and their owners concerning corporate, tax and commercial matters, including choice of entity, mergers and acquisitions, and business succession planning.

Tom also represents business owners, entrepreneurs, executives and ultra-high net worth individuals in all aspects of income, gift, estate and generation-skipping transfer tax planning, and fiduciaries concerning trust and estate administration matters. He has significant experience litigating contested fiduciary accounting proceedings in Surrogate’s Court, as well as handling tax controversies with the Internal Revenue Service and the New York State Department of Taxation and Finance.

Tom is a Fellow of the American College of Trusts and Estates Counsel and has served as an expert witness on tax, corporate and trusts and estates matters. He was affiliated with the University at Albany as a full-time Lecturer and Director of the M.S. Taxation program for more than 20 years. His courses included partnership taxation, estate and gift taxation, tax planning for highly-compensated individuals, and tax research. He is also a frequent lecturer to the judiciary, attorneys, CPAs, bankers, financial advisers, and business owners.

Tom is admitted to practice in New York, Florida, U.S. Tax Court and U.S. District Court for the Northern District of New York. He also holds an inactive certified public accountant (CPA) license.

Honors

  • Listed, Best Lawyers in America (Tax Law, Trusts & Estates), 2021 - 2023
  • Listed, Upstate New York Super Lawyers (Business and Corporate) 2022
  • Dean W. Warren Haynes Memorial Award for Outstanding Graduate Teaching, 2017

Publications

Presentations & Events

  • The Surrogates’ Association of the State of New York
    Skaneateles, NY, October 20, 2022
  • Adirondack/Northeast Chapter NYSSCPA 2021 Tax Update
    December 7, 2021
  • NYSBA Trusts and Estates Law Section Fall Meeting
    October 2, 2020
  • Hodgson Russ/FAE COVID-19 Webinar Series
    April 1 & 2, 2020
  • 2019 Annual Tax Conference & Federal Taxation Update
    SUNY Plattsburgh, Plattsburgh, New York, December 5, 2019
  • Planning for a Change in Residency
    Saratoga Springs, New York, October 17, 2019
  • 2019 Summer Tax Series
    Understanding New York State Tax Issues of 2019
    The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
  • New Developments in Opportunity Zone Investing
    The Desmond Hotel Albany, Albany, NY, June 26, 2019
  • Anatomy of a Trust
    May 7, 2019
  • NYSSCPA Northeast Chapter Annual Tax Conference
    Hilton Garden Inn, 235 Hoosick Street, Troy, NY 12180, December 4, 2018
  • Planning for a Change in Residency
    Saratoga Springs, New York, October 23, 2018
  • Speaker, Estate Planning for Business Owners: Legal and Tax Issues (2018), New York State Judicial Institute Lunch & Learn Series, June 2018
    June 2018
  • Dissecting the Budget Bill and What it Means for LHCSAs
    605 Third Avenue, Suite 2300, New York, NY 10158, May 23, 2018
  • Speaker, Tax Law Changes for 2018: Implications for Lawyers and Clients, Bridging the Gap March 2018, New York State Bar Association (NYSBA), March 2018
    March 1, 2018
  • Speaker, Estate Planning for Business Owners: Legal and Tax Issues (2018), New York State Judicial Institute Lunch & Learn Series, January 2018
    January 18, 2018
  • Speaker, Winter is Coming… and So Are the New IRS Partnership Audit Rules, Teal, Becker & Chiaramonte, CPAs, PC Annual Tax Conference, January 2018
    January 10, 2018
  • Speaker, Federal Tax Reform Panel of Experts, Albany Business Review, January 2018
    January 10, 2018
  • Speaker, Business Succession Panel of Experts, Family Owned Business Series, Albany Business Review, December 2017
    December 13, 2017
  • Speaker, Year End Planning for Business Owners, Key Private Bank, December 2017
    December 12, 2017
  • Chair and Moderator, Buying or Selling a Small Business; Speaker, General Tax Planning Considerations and Taxable Acquisitions of Target Assets and Stock, New York State Bar Association (NYSBA), December 2017
    December 6, 2017
  • Speaker, Winter is Coming… and So Are the New IRS Partnership Audit Rules, Mid Hudson Annual Tax Conference, New York State Society of Certified Public Accountants, December 2017
    December 6, 2017
  • Chair and Moderator, Bank, Bar, and Ledger Event, New York State Society of Certified Public Accountants, November 2017
    November 29, 2017
  • Chair, Moderator, and Speaker, Estate Planning for the Closely-Held Business Owner, Bender Lane Advisory, LLC, and Independent Family Office LLC, Albany, New York, November 2017
    November 2, 2017
  • Speaker, Business Entities: Select Issues for Investment Advisors, The Ayco Company, L.P., Saratoga, New York, October 2017
    October 27, 2017
  • Update on Foreign Information Reporting: Requirements, Penalties, Abatement, and Prosecutions
    Desmond Hotel and Conference Center, Albany, NY, October 25, 2017
  • Speaker, Family Wealth Roundtable, Key Private Bank
    October 13, 2017
  • Speaker, Business Entities: Tax and Legal Aspects (2017), New York State Judicial Institute Lunch & Learn Series
    September 21, 2017
  • Speaker, Estate Planning for the Closely-Held Business, Trusts and Estates Law Section Fall Meeting, NYSBA
    September 14, 2017
  • Speaker, Business Entities: Tax and Legal Aspects, New York State Judicial Institute Summer Seminars
    June 22 and July 27, 2017
  • Chair and Moderator, Business Organizations: Tax and Legal Aspects Compared, LLCs, S Corporations and C Corporations; Speaker, Limited Liability Companies – Select Partnership Taxation Issues
    June 12, 2017
  • Speaker, Credit Shelter Trusts, Anatomy of a Trust
    April 25, 2017
  • Chair and Moderator, The Non-Tax Lawyer’s Guide to Tax Law; Speaker, Tax Considerations When Forming and Selling a Business and Overview of Transfer Taxation for Decedents and Donor
    April 12, 2017
  • Speaker, Florida Residency Seminar Series 2017
    Palm Beach & Boca Raton, Florida, February 23, 2017
  • Speaker, Changing Your Residency
    Saratoga Springs, New York, November 2, 2016
  • Speaker, Florida Residency Seminar Series 2016
    Boca Raton & Palm Beach Florida, February 18, 2016
  • Speaker, Tax Implications of Family Wealth Transfer, Introduction to Estate Planning
    NYSBA, December 4, 2015
  • Chair and Moderator, Business Organizations: Tax and Legal Aspects Compared, LLCs, S Corporations and C Corporations; Speaker, Limited Liability Companies – Select Partnership Taxation Issues
    NYSBA, November 2015
  • Speaker, Avoiding Personal Liability as a Nonprofit Board Member, Camp Finance
    New York Council of Nonprofits, October 9, 2015
  • Speaker, Business Succession Planning, Business Owner Symposium
    Key Bank, September 16, 2015
  • Affordable Care Act: 2015 Update for Tax Professionals
    June 3, 2015
  • Speaker, Mind Your Ps and As for Small and Midsize Business Owners as Clients, Trusts & Estates Elder Law CLE
    Schenectady County Bar Association, March 12, 2015
  • Florida Residency 2015
    Florida, February 2015
  • Chair and Moderator, The Non-Tax Lawyer’s Guide to Tax Law; Speaker, Tax Considerations When Forming and Selling a Business and Overview of Transfer Taxation for Decedents and Donor
    December 9, 2014
  • 2014 Tax Series Roadshow
    June & July 2014
  • The Affordable Care Act: What Tax Professionals Need to Know Now
    Hudson & Clifton Park, NY, June 4 & 5, 2014
  • Chair and Moderator Business Organizations: Tax and Legal Aspects Compared, LLCs, S Corporations and C Corporations; Speaker, Limited Liability Companies – Select Partnership Taxation Issues
    December 12, 2013
  • Handling New York Audits and Appeals: Strategies to Pursue / Traps to Avoid
    Albany, NY, November 13, 2013
  • New York State Bar Association Seminar: Introduction to Estate Planning
    October 2013
  • New York State Bar Association Seminar: Contested Accounting Proceedings in Surrogate’s Court
    May 2013
  • New York State Bar Association Seminar: Practical Skills - Probate and Administration of Estates
    December 2012
  • New York State Bar Association Seminar: Dealing with Your Client’s Retirement Assets
    May 2012
  • Tax Implications of Family Wealth Transfer, Practical Skills: Introduction to Estate Planning
    October 2011
  • Administering the Estate – Part Two (Taxes), Practical Skills: Probate and Administration of Estates
    October 1, 2010
  • New York State Bar Association Seminar: Contested Accounting Proceedings in Surrogate’s Court: The Law and Techniques You Should Know
    December 2009
  • Dealing with Lawyers
    Cleaveland, OH, November 2009
  • Chair and Moderator, Practical Skills: Introduction to Estate Planning; Speaker, Tax Implications of Family Wealth Transfer and Testamentary Gifts
    October 2009
  • Chair and Moderator, Estate Planning for Middle Class Clients; Speaker, Taxes in a Nutshell
    May 2009
  • What You Need to Know as a Court-Appointed Guardian Ad Litem: Miscellaneous Proceedings and Ethics
    December 2008
  • Chair and Moderator, Practical Skills: Probate and Administration of Estates; Speaker, Ethical Considerations and Attorney’s Fees
    October 2008
  • Chair and Moderator, Successfully Handling a 1404 Proceeding under the SCPA
    June 2008
  • Business Succession Planning
    November 2007
  • Ethical Considerations for Trusts and Estates Lawyers - Practical Skills: Introduction to Estate Planning
    October 2007
  • Trust Your Planning: A Comprehensive Review of Trust Planning and Drafting Techniques
    May 2007
  • Ethical Considerations and Legal Fees, Practical Skills: Probate and Administration of Estates
    October 2006
  • Wealth Preservation and Transfer
    May 2006
  • The Albany-Colonie Regional Chamber of Commerce Entrepreneurial Assistance Program: Choice of Entity and Tax Compliance
    March 2006
  • Wealth Preservation and Transfer
    December 2005
  • Practical Skills: Introduction to Estate Planning
    October 2005
  • Preparing for Estate Planning: Estate Planning and Will Drafting
    May 2005
  • Wealth Preservation and Transfer
    March 2005
  • Transfer Tax Update: Selected Issues, 2005 Tax Update: Recent Changes and New Opportunities
    Albany Law School Institute of Legal Studies, February 2005
  • Probate and Administration of Estates, Practical Skills: Probate and Administration of Estates
    October 2004
  • Preparing for Estate Planning, Practical Skills: Introduction to Estate Planning
    October 2003
  • Family Wealth Transfer and Preservation
    May 2003
  • How to Do a Basic Estate Plan, Bridge the Gap: Estate Planning and Administration
    January 2003
  • Tax Deferred Exchanges Pursuant to IRC 1031
    June 2002
  • Inter Vivos Gifts and GRAT and QPRT Planning, Trust Taxation and Planning
    May 2002
  • How to Do a Basic Estate Plan, Bridge the Gap: Estate Planning and Administration
    January 2002
  • Revocable Trusts, Charitable Planning, and Life Insurance Planning, Practical Skills: An Introduction to Estate Planning
    October 2001
  • Sale of a Business: Structuring the Deal, Buying and Selling a Business
    August 2001
  • How to Do a Basic Estate Plan, Bridge the Gap: Estate Planning and Administration
    December 2000
  • Probate Proceedings, Practical Skills: Probate and Administration of Estates
    September 2000
  • Estate Planning Objectives, Practical Skills: Introduction to Estate Planning
    December 1999
  • How to Do a Basic Estate Plan, Bridge the Gap: Estate Planning and Administration
    December 1999
  • Estate Planning for Corporate Executives
    November 1999
  • Basics of Wills and Estate Planning
    January 1999
  • How to Do a Basic Estate Plan, Bridge the Gap: Estate Planning and Administration
    December 1998
  • Probate Proceedings, Practical Skills: Probate and Administration of Estates
    October 1998
  • Estate Planning
    College at Oneonta Foundation, October 1998
  • Pros and Cons of Revocable Living Trusts, Lifetime (Intervivos) Trusts and Estate and Gift Taxation
    May 1998
  • Real Estate Finance, Property Manager’s Guide to Commercial Law
    April 1998
  • Fourth Annual Senior Citizens’ Law Day: Durable Powers of Attorney
    Albany Law School Governmental Law Center, October 1997
  • Third Annual Senior Citizens’ Law Day: Estate Planning and Wills
    Albany Law School Governmental Law Center, October 1996
  • Business Succession Planning for Small Business Owners
    October 1996
  • Business Succession Planning
    June 1996
  • Second Annual Senior Citizens’ Law Day: Estate Planning and Wills
    Albany Law School Governmental Law Center, October 1995
  • Chair and Moderator, Practical Skills: Probate and Administration of Estates
    October 1994
  • Succession Planning for the Family Business: A Practical Guide to Smooth Transition
    February 1994

Professional Associations

  • American College of Trust and Estate Counsel – Fellow; Member, Business Planning Committee; Member, Technology in the Practice Committee
  • New York State Bar Association - Tax Section; Trusts & Estates Section – Vice Chair of Estate Planning Committee; Member of Executive Committee; Former Delegate and Alternate Delegate to NYSBA House of Delegates; Former Co-Chair, Membership Committee; Former Third Judicial District Representative; Former Chair, Government Relations Committee; and Former Young Lawyers Section Liaison
  • Florida Bar Association
  • Albany County Bar Association
  • Estate Planning Council of Eastern New York
  • American Bar Association – Tax Section
  • Catholic Lawyers Guild
  • New York State Society of Certified Public Accountants

Community & Pro Bono

  • Advisor, University of Scranton, Accounting Department Professional Advisory Committee
  • Fellow, The New York Bar Foundation
  • Member, Legacy Circle Advisory Committee, St. Peter’s Health Partners, Albany, New York
  • Trustee, St. Peter's Hospital Foundation, Albany, New York
  • Former Board Member, St. Thomas the Apostle School, Delmar, New York; Chair, Finance Committee
  • Former Trustee, Finance Committee and Pastoral Council Member, St. Thomas the Apostle Church, Delmar, New York
  • Former Treasurer and Merit Badge Counselor, Boy Scouts of America, Troop 75, Delmar, New York
  • Former Board Member, Audit Committee co-chair, and Professional Advisory Committee member, the Community Foundation for the Greater Capital Region, Albany, New York
  • Capital Leadership Class of 1999, The Albany-Colonie Regional Chamber of Commerce