Gerald & Lawrence Blumberg, LLP

Gerald & Lawrence Blumberg, LLP

We are proud to serve as trusted advisors to our clients and their families for more than three decades.

Firm Overview

The attorneys at Gerald & Lawrence Blumberg, LLP advise individuals, their families, and others in their personal and business affairs. While the firm specializes in estate planning and administration, a substantial portion of our law practice includes real estate, tax planning, family-owned businesses, charitable organizations and charitable giving, and related matters. Many of our clients rely uponus as their "General Counsel" to advise them and coordinate all of their legal needs. We are proud to have been the trusted advisors to many of our clients and their families for decades.

Our firm occupies the 24th floor of 521 Fifth Avenue, at 43rd Street in New York City. We also maintain an office in Yorktown Heights (Westchester County) New York.

Lawrence Blumberg, Senior Partner, has been noted "AV Preeminent" by Martindale Hubbell for more than 30 years. Larry Blumberg and Lois Tilton have been recognized in The New York Super Lawyer directory in the field of Estate Planning and Probate.

Main Office

Gerald & Lawrence Blumberg, LLP
521 Fifth Avenue
New York, NY 10175





Real Estate

Real Estate

We represent our clients in many types of real estate transactions, including the purchase, financing and refinancing of personal residences (homes, condominiums or cooperative apartments), the acquisition, financing and leasing of commercial real estate, reviewing potential investments in real estate and real estate entities. Real estate investments have a complex set of tax rules and we assist our clients in navigating through transactions at minimal tax cost.

Real estate often comprises a substantial portion of a client's estate. We work with clients to arrange for succession plans for real estate assets to minimize estate or gift tax. We assist clients in the transfer or disposition of real estate, including structuring tax vehicles, such as tax-free exchanges, to defer capital gains tax, or qualified personal residence trusts to efficiently transfer residences to children at minimal transfer tax cost.

Lawrence Blumberg

Gerald & Lawrence Blumberg, LLP

Larry Blumberg is the managing partner of Gerald & Lawrence Blumberg, LLP. His broad legal and practical background enables him to advise clients in a wide range of matters, from estate planning and administration, to real estate, business transactions and tax issues, including charitable giving. In addition to individuals and families, he represents a number of charitable organizations, and assists them with planned giving and other matters. Larry also coordinates his client's other legal needs, such as referrals to litigation, matrimonial or out of state attorneys. He serves as an Executor or Trustee of numerous estates and trusts for clients and others.

Larry graduated in 1969 from New York University's College of Arts and Sciences, where he was a University Scholar. In 1973 he received his J.D. degree from Columbia Law School, where he was a Harlan Fiske Stone Scholar. He spent his first years in practice in Washington with the US Federal Trade Commission where he represented consumers' interests before returning to New York in 1977 to form Gerald & Lawrence Blumberg. He is also admitted to practice law in Florida.

Larry is involved in matters affecting Israel, particularly including the Weizmann Institute of Science, where he has served on many boards and committees, and which in 2001 awarded him a Ph.D. Honoris Causa. Larry is completing his third term as Chairman of the American Committee for the Weizmann Institute of Science, Inc., the charitable organization that supports the Weizmann Institute of Science. Larry is active with other charities, including Central Synagogue in New York City, where he headed its Planned Giving Committee. He lectures on estate planning and charitable giving topics.

Lois Tilton

Gerald & Lawrence Blumberg, LLP

Lois Tilton joined Gerald & Lawrence Blumberg, LLP in 1992 and became a partner in 1996. Her practice concentrates on sophisticated estate planning for high net-worth individuals and families.

Lois also has considerable experience in estate and trust administration. She has successfully handled numerous estate tax audits at both the federal and state level. She is often involved in Surrogate's Court matters and has negotiated many settlements on behalf of our clients.

Lois Tilton graduated summa cum laude from Barnard College in 1981 where she was elected to Phi Beta Kappa, and from Harvard Law School in 1984, where she was a member of its Civil Rights Civil Liberties Law Review. She is a member of numerous professional and charitable organizations and regularly lectures on estate planning and charitable giving.

Gerald Blumberg

Gerald & Lawrence Blumberg, LLP

Founding Partner (1911-2009)

Gerald Blumberg is the founding partner of Gerald & Lawrence Blumberg, LLP.

Jerry has always been the consummate lawyer, who believes that an attorney must understand a wide variety of legal issues while being grounded in business and the real world. During his practice, clients were attracted by his intense focus and breadth of knowledge, and he was often retained to resolve issues that many thought were intractable.

He graduated from Cornell University in 1931, Phi Beta Kappa, and received his law degree in 1934 from Harvard Law School where he was elected to the Harvard Legal Aid Society. In 2009, Jerry died at age 97.

Todd Augenbaum

Gerald & Lawrence Blumberg, LLP

Todd Augenbaum joined Gerald & Lawrence Blumberg, LLP in 1996, bringing to the firm a broad business practice background with tax specialization. Todd is an experienced trusts and estates and tax lawyer, and is responsible for much of the drafting of wills and trusts. Todd invests substantial effort in maintaining our qualitative edge through spearheading our in- house planning and forms committee and by regularly participating in professional events such as the prestigious annual Heckerling Institute on Estate Planning. Todd is especially proud that our firm is often utilized as a valuable resource by other law and professional firms.

Todd received his BA, summa cum laude, in 1979 from Touro College, his JD in 1982 from Benjamin Cardozo Law School, and an LLM in Taxation from New York University School of Law in 1986.

Lois Arenson

Gerald & Lawrence Blumberg, LLP

Lois Arenson joined Gerald & Lawrence Blumberg, LLP in 2006. Lois previously practiced trusts and estates law with her late father, Joseph T. Arenson, a legendary attorney in this field. Lois' expertise is in estate planning and administration.

Lois graduated in 1980 from Clark University and received her JD degree from Case Western Reserve University Law School in 1984.

Cary McDermott

Gerald & Lawrence Blumberg, LLP

Cary McDermott joined Gerald & Lawrence Blumberg, LLP as an associate in 2013. From 20122013, Cary served as a Fellow in the Charities Bureau at the Office of the New York State Attorney General, where she worked on New York estate and trust matters.

Cary graduated, cum laude, from Bucknell University, where she received her B.A. in Economics. She graduated from Columbia Law School in May 2012, where she was a Harlan Fiske Stone Scholar and a staff member on the Columbia Law School Journal of Transnational Law.

Cary is admitted to practice in New York.

Emily F. Johnson

Gerald & Lawrence Blumberg, LLP

Emily Johnson joined Gerald & Lawrence Blumberg, LLP as Of Counsel in 2000, after more than 25 years of experience in sophisticated estate, gift and income tax planning at major New York City law firms. Those include Chadbourne & Parke LLP, which she joined as a tax partner in1988 and remained until establishing her own practice and becoming Of Counsel to Gerald & Lawrence Blumberg, LLP. Emily specializes in estate and tax planning, including for American clients with interests overseas and non-Americans with US estate and income tax issues.

Emily graduated cum laude from the University of Pennsylvania with a BA in Economics in 1969, and cum laude from New York University School of Law with a JD in 1974.

Emily is an active member of tax and estate planning sections of several bar associations, as well as a member of the Society of Trust and Estate Practitioners (STEP), a worldwide professional association.

In 2010, Emily was elected as a Fellow of the American College of Trust and Estate Counsel (ACTEC), the most prestigious professional organization of trusts and estate attorneys.

Gadi G. Hill

Gerald & Lawrence Blumberg, LLP

Gadi G. Hill, Of Counsel, has been associated with Gerald & Lawrence Blumberg, LLP for over 20 years. His practice focuses on corporate and business law, and many of his clients have connections to Israel, where he lived as a child. He works on many of the family business matters that the firm handles for its clients. He is fluent in Hebrew.

Gadi graduated cum laude in 1979 from the Wharton School of the University of Pennsylvania and, also cum laude, in 1984 from the University of Minnesota Law School.

Richard A. Sporn

Gerald & Lawrence Blumberg, LLP

Richard A. Sporn has been Of Counsel to Gerald & Lawrence Blumberg, LLP since 1979. Richard works with our clients on complex income and estate tax planning and represents them in tax audits and other tax proceedings.

Richard graduated magna cum laude in 1975 from the University of Southern California, where he was also elected to Phi Beta Kappa. He recevied his JD degree from Temple University in 1978 and an LLM in Taxation from New York University School of Law in 1979.

He was recently named as one of Avenue magazine's "Legal Elite" in Tax Law and Trust and Estates Law.

Marcello de Peralta

Gerald & Lawrence Blumberg, LLP

Marcello de Peralta has been associated with Gerald & Lawrence Blumberg, LLP for over a decade, first as a trust and estates paralegal and, following his admission to the bar, as an associate. He is presently Of Counsel. He works with the firm on estate administration, real estate, and elder law matters.

Marcello graduated in 1997 from San Diego State University and received his JD in 2000 from Hofstra University Law School. He is a member of the Elder Law Section of the New York State Bar Association and the New York City Bar.