October 19, 2018

Carmela T. Montesano

Carmela T. Montesano is an estate planning attorney who concentrates her practice in all aspects of estate planning, including federal and state estate, gift, and generation-skipping transfer tax law, trust and estate administration law, and applicable state law relative to the transfer of ownership and control in family-owned businesses and properties. She assists her clients in the creation of estate, business, and charitable plans designed to effectuate their lifetime and testamentary objectives, taking into consideration applicable transfer taxes, asset planning strategies, business succession goals, and charitable intentions.

In advising her clients, Ms. Montesano prepares estate planning instruments, such as Wills and Revocable Trusts, irrevocable life insurance trusts (ILITs), grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), intentionally defective grantor trusts (IDGTs), qualified subchapter S trusts (QSSTs), electing small business trusts (ESBTs), sales to intentionally defective grantor trusts, private annuity sales, modification of irrevocable trusts including under NY's decanting statute, charitable trusts, family foundations, and Advance Directives (such as Durable General Powers of Attorney, Health Care Proxies, Living Will Declarations, and Appointments of Agent to Control Disposition of Remains).

Articles in the National Law Review database by Carmela T. Montesano