Meltzer, Lippe, Goldstein & Breitstone, LLP

Meltzer, Lippe, Goldstein & Breitstone, LLP

At the law firm of Meltzer, Lippe, Goldstein & Breitstone, LLP, our mission is to serve our clients' legal needs while doing the things we believe clients want and not doing the things we believe clients don't want.

Firm Overview

Meltzer, Lippe, Goldstein & Breitstone LLP is a cutting edge law firm combining the best features of small firms with top level talent from major metropolitan law firms. We function in a full range of practice areas. Since its formation in 1970, Meltzer Lippe has attracted clients who are private business owners, corporate executives working at both public and private companies, real estate developers, venture capitalists and individuals on Long Island, throughout the United States and throughout the world.
Main Office
Main Office
190 Willis Avenue
Mineola  NY  11501
  • 516-747-0300
Criminal Defense
The law office of Meltzer, Lippe, Goldstein & Breitstone, LLP will represent your criminal defense legal matters.
The law office of Meltzer, Lippe, Goldstein & Breitstone, LLP will represent your criminal defense legal matters.

Stephen M. Breitstone

Equity Partner of the Firm

Heads Meltzer Lippe's Tax Group.

Tax and estate planning strategist.
Expertise in structuring business and investment activities.

Frequent lecturer and author of numerous published articles.

Taught tax courses as an adjunct professor at Cardozo Law School.

Steve heads the Tax Law Group at Meltzer Lippe, which represents clients in Europe, Israel, South America, Australia, and elsewhere. He does sophisticated tax and estate planning for several large New York real estate families, Wall Street investment bankers, hedge fund managers, corporate executives, and others. He has pioneered many novel and sophisticated tax planning techniques, many of which have come into widespread use.

Steve began his practice in the realm of large New York City law firms, after graduating from law school in 1982. While beginning to practice as a tax lawyer, Steve also studied for his LL.M in Taxation at New York University School of Law and taught courses as an adjunct professor in taxation at Cardozo Law School. During that period, his clientele was comprised mainly of large domestic and international institutions and public corporations. After practicing for some years in the large public corporate arena, Steve decided to reorient his practice to representing a more entrepreneurial clientele. He began to represent high net worth individual clients with real estate holdings and closely-held businesses. During the early 1990's Steve's practice evolved with the changing economic climate. He became increasingly involved in structuring and negotiating real estate workouts and joint ventures. As economic conditions improved, with the rise of the bull market and rapidly accelerating merger and acquisition activity, Steve played a key role as tax advisor in connection with Meltzer Lippe's prominent corporate practice in structuring transactions. He also played a key role in structuring the tax aspects of Meltzer Lippe's technology oriented client activities.

In recent years, Steve has lectured to the American Bar Association Tax Section on topics such as Foreign Investment in U.S. Real Estate and Income Tax and Estate Planning for leveraged real estate. He has become a leader in development of the partnership freeze, an estate planning technique that avoids many income tax pitfalls for real estate and UPREIT share owners. Most recently, Steve has worked extensively with the "cash out" Section 1031 exchange transaction and other cutting edge tax solutions for real estate.

In 2001 Steve met with Senator Max Baucus, the Chairman of the Senate Finance Committee, to lobby on behalf of the Long Island real estate industry. Steve has also testified before the U.S. House of Representatives Small Business subcommittee at hearings regarding the repeal of the estate tax.

Steve, his wife Jill, who is also a lawyer, and their children Jason and Lauren live in Melville, Long Island. Steve enjoys sailing, woodworking, politics and charitable work. He is an active member of the American Israel Public Affairs Committee ("AIPAC").

Recognized as a leading authority on matters related to taxation, Steve also has expertise in structuring business and investment activities, including tax and estate planning for high net worth individuals and foreign investors in the United States.

Areas of Practice:
-Tax Law
-Business Law
-Real Estate
-International Law
-Estate Planning
-Trusts and Estates
-Tax-Exempt Organizations

-New York University, B.S. in Accounting
-Benjamin N. Cardozo School of Law, Juris Doctor
-New York University School of Law, Master of Laws in Taxation

Admitted to the New York State Bar
  • Benjamin N. Cardozo School of Law
    Juris Doctorate

Jonathan D. Farrell

Equity Partner of the Firm

Jonathan is a Partner and co-chair of the Firm's labor and employment law practice group and a member of the Firm's employee benefits and litigation groups. Jonathan is counsel to manufacturing, service, commercial, and management companies, professional practices, non-profit organizations, private educational institutions and insurance companies. An employment and labor relations specialist, Jonathan regularly practices before the National Labor Relations Board, federal and state courts, and federal and state human rights' agencies. He counsels employers on a variety of labor and employment-related laws including the NLRA, OSHA, EEOC, ADA, FMLA and ERISA. He also litigates in these areas.

Jonathan is proud of the many recognitions he has received from members of the Bar and professional community. He is particularly proud to be Vice-Chairman of the Nassau County Human Rights Commission, as vice-chair Jonathan is provided a unique insight into how administrative complaints are resolved.

He has been selected as a "New York Super Lawyer" for 2010 and 2013 in the area of labor and employment law. Only five percent (5%) of New York-metro attorneys have been named to this prestigious list. Jonathan has also earned an "AV" rating from his peers, the highest legal rating awarded by the legal rating publisher Martindale-Hubbell. Only two percent (2%) of New York metro attorneys have earned an "AV" rating. Finally, Jonathan was named as one of Long Island's leading labor and employment law attorneys by Long Island Business News for 2007, 2009, 2010, 2011, 2012 and 2013 (no honor was given in 2008) Jon is the only attorney to be named all these years.

Jonathan regularly practices and defends employers before the National Labor Relations Board. He has been counsel to employers in well over two hundred unfair labor practice investigations. Unlike most labor and employment attorneys, Jonathan has litigated several unfair labor practice trials before administrative law judges of the National Labor Relations Board as well as Section 10(j) proceedings of the National Labor Relations Act in federal court. Even rarer, Jonathan has been successful and victorious against the Board. Jonathan represents employers in unfair labor practice investigations and trials, representation hearings and compliance proceedings.

Jonathan has been involved in approximately thirty-three unionization campaigns for various companies. In all but three campaigns Jonathan has been involved in, the employees elected to remain union free. Jonathan also represents unionized employers in their arbitrations before the American Arbitration Association and New York State Employment Relations Board, assists unionized employers during their collective bargaining negotiations, or conducts the negotiations for them, and advises unionized employers on a daily basis regarding contract interpretation, union issues, and union grievances. Because of Jonathan's experience in traditional labor law, he has developed an expertise in the Multiemployer Pension Plan Amendments Act and represents employers in connection with withdrawal liability assessments.

Jonathan has successfully represented various employers in over three hundred wage and hour investigations at the state and federal level in connection with minimum wage, overtime and prevailing wage actions. Jonathan has represented employers before the United States Department of Labor, New York State Department of Labor; Bureau of Public Work and Attorney General's Office, General Labor Bureau.

Jonathan regularly drafts employee policies designed to save employers time and money and prevent vexatious employment-related litigation. Jonathan continually drafts employee handbooks and policies regarding sexual harassment, discrimination, Family and Medical Leave Act, ADA, and the like. Jonathan has also successfully represented hundreds of employers in a variety of administrative and judicial proceedings before federal, state and municipal human rights agencies.

Jonathan is panel counsel to insurance companies in the areas of Employment Practice Liabilities Insurance and Directors & Officers Insurance.

Jonathan is admitted to practice before the federal and state courts of New York and New Jersey. Upon graduation from Hofstra University's School of Law, Jonathan received the University's "Award for Excellence" in the field of Labor and Employment Law and the Industrial Relations Research Management "Award for Excellence" in Industrial and Labor Relations.
  • Hofstra University School of Law
    Juris Doctorate

Manny A. Frade

Equity Partner
Construction Law Chair

Manny A. Frade is an Equity Partner and Chair of the the Firm's Construction Law Practice Group.

He represents a wide array of clients in the construction industry, including material suppliers, general contractors, subcontractors and owners. He has represented contractors in many aspects of construction, including landscaping, concrete (both supply and installation), exterior restoration, demolition, excavation, scaffolding, fuel supply, and tile installation.

Manny has successfully litigated a wide range of claims from standard lien foreclosure actions to complex delay claims as well as defending his clients against claims by unions and employees. He is experienced in and litigated matters in both State and Federal Courts in New York as well as mediation and arbitration. He has litigated matters involving both private construction projects as well as public improvement (government) projects.

In an attempt to avoid potential litigation and to protect his clients to the greatest extent possible, using his litigation experience, Manny assists clients in drafting and negotiating contracts.

He also assists clients through the public bidding process (including bid disputes) and the prequalification and certification process required by various governmental agencies, including prequalification through the New York City School Construction Authority and MBE certification through the New York State Empire State Development. He also advises his clients on issues of integrity, reporting and wage and benefit compliance in connection with public improvement projects and has negotiated monitoring/compliance agreements required by some agencies prior to award.

In this world of ever-changing and hyper-technical laws, rules and contractual provisions, Manny uses a common sense and practical approach to get results for his clients and has found that this approach tends to be the most effective and efficient method.

Areas of Practice:
-Construction Law
-Real Estate

-Hofstra University, B.A.
-St. John's School of Law, J.D.

Admitted to the New York State Bar, United States District Court Eastern, Southern, and Northern Districts of New Yor
  • St. John's School of Law
    Juris Doctorate

Sheldon M. Goldstein

Equity Partner of the Firm

Shelly co-chairs the Meltzer Lippe Real Estate Group and concentrates his practice in commercial real estate, representing both landlords and tenants in office building, industrial park and shopping center lease negotiations as well as mortgage financing for similar properties.

Since joining Lew Meltzer in 1976, Shelly has continued to represent clients in their acquisition, syndication and development of various real estate properties. He has been involved in the conversion of residential and office properties to cooperative and/or condominium ownership, the creation of single as well as multi-section condominiums and homeowner's associations, and the rehabilitation of multi-family apartment buildings. Shelly has closed several workouts with major commercial banks and insurance companies for real estate developers on Long Island.

After graduating from Boston University School of Law, Shelly worked at a general practice firm in Boston, but later he was able to fulfill his dream of practicing in Manhattan. After completing his call to active duty in the Army Reserve, Shelly served as Assistant Counsel with the New York division of a foreign bank. He then joined a major New York City law firm that concentrated in all phases of real estate law. He represented both landlords and national retailers in lease negotiations. He has also represented a number of real estate investment trusts and other lenders in both construction and permanent financing.

Shelly is a member of the Commercial Leasing Committee of the New York State Bar Association and an advisory board member of First American Title Insurance Company of New York. He frequently lectures on real estate law and participates annually in the law conference of the International Council of Shopping Centers. He is a member of the Commercial Real Estate Committee of the New York State Bar Association and has served on a special subcommittee which created a new form of Subordination, Non-Disturbance and Attornment Agreement for use in commercial transactions.

Active in the community, Shelly is Vice Chairman of the Board of Directors of The Rehabilitation Institute, Vice President of the Board of Directors of the Greater New York Region of the Jewish National Fund, member of the Board of Directors of the Bi-County Political Action Committee, and has served on the Board of Trustees of North Shore Synagogue. In connection with his charitable activities, Shelly has received the "Man of the Year Award" from The Rehabilitation Institute and has received the Israel Peace Medal presented by State of Israel Bonds.

Shelly, whose biography appears in Who's Who in American Law, is admitted to the Massachusetts and New York State Bars. Shelly's outside interests include skiing, golf, reading, listening to classical music and spending time with his wife, Laurie, and daughter, Brooke.

Shelly represents sellers and purchasers in commercial real estate transactions, lenders and borrowers in mortgage financing and landlords and tenants in office building, industrial park and shopping center lease negotiations.
Areas of Practice:
-Commercial Real Estate
-Municipal Law

-Syracuse University, B.A. in History
-Boston University School of Law, Bachelor of Laws

Admitted to the New York and Massachusetts State Bars

Ira R. Halperin

Equity Partner of the Firm

Ira heads the Corporate Law Group with extensive experience representing public and private companies engaged in complex mergers and acquisitions, public offerings, private placements, corporate financings, venture capital investments, restructurings and other commercial transactions.
His merger and acquisition experience includes the representation of buyers, sellers, investors, boards of directors, audit committees and financial advisors in structuring, negotiating and completing complex purchases and sales of businesses and spinoffs of subsidiaries and divisions to shareholders.

Ira also has substantial experience representing underwriters and U.S. and non-U.S. issuers in public and private offerings of equity securities including initial public offerings and preferred stock issuances, both investment-grade and high-yield debt, convertible securities and unit offerings.

Ira represents institutional lenders and borrowers in connection with bank, asset-based and non-traditional financing for business enterprises.

He also represents private investment entities in connection with their organization and their acquisition and disposition of investments. His experience includes partnership and limited liability company law.

Ira represents a variety of business enterprises and individuals on an ongoing basis in their general corporate and securities matters including organization of new business ventures, '33 and '34 Securities Acts filings, NYSE, Nasdaq and NASD submissions, corporate governance matters, executive compensation matters, proxy solicitations, debt and equity consent solicitations, confidentiality and non-competition agreements, offshore reincorporation and corporate governance matters.

Before joining Meltzer Lippe, Ira was Counsel in the New York office of Weil, Gotshal & Manges LLP and prior to that was an Associate in the New York office of Kay, Scholer LLP.

Ira is also a Certified Public Accountant, and served as Vice President and Chief Financial Officer of several New York and Long Island companies over an eleven-year period. Ira began his accounting career at KPMG, where as an Audit Manager he was responsible for supervision of staff and administration of services to public and private client companies.

Ira serves as General Counsel to and is a member of the Board of Directors of the Long Island Software & Technology Network (LISTnet) and the Long Island Life Sciences Initiative (LILSI), he is on the Board of Directors of the Institute of Management Accounts (IMA) - Long Island Chapter and is also on the Board of Advisors of the Long Island Community Foundation. Ira is also a founding Trustee in the CEO Trust, a member of the Association of Corporate Growth New York and a member of the Nassau County Bar Association.

Ira has regularly been named by Long Island Business News as one of Long Island's top lawyers in its "Who's Who in Law" and "Who's Who in Corporate Law". He has authored numerous articles on topics ranging from securities law to ESOP's and has been quoted in Long Island Business News, and newspapers across the country.

Seventeen years of business, financial and accounting experience as a CPA prior to becoming a corporate attorney gives Ira a unique ability to understand his clients' business and financial needs and help them achieve their goals.

Areas of Practice:
-Corporate Law
-Mergers and Acquisitions
-Securities Law
-Capital Markets (public and private offerings)
-Bank, Asset-Based and Non-Traditional Financing
-Initial Public Offerings
-Partnership and Joint Ventures
-Venture and Private Equity Financings
-Corporate Governance
-Internet, Technology and
-E-Commerce and Renewable Energy

-Cornell University, B.S. with distinction
-Cornell University Johnson Graduate School of Management, M.B.A. in Accounting and Finance
-Hofstra University School of Law, Juris Doctor with distinction, member of Hofstra Law Review

Admitted to the New York State Bar
Certified Public Accountant-New York State
  • Hofstra University School of Law
    Juris Doctorate

Avi Z. Kestenbaum

Equity Partner of the Firm and listed in Super Lawyers and Best Lawyers in America

Co-Chair Trusts & Estates Department and co-founder and co-chair of STEP Long Island.

Listed in "Top L.I. Partners", Long Island Business News, and often quoted in Forbes, The Wall Street Journal, The Washington Post, USA Today and more.

Adjunct Tax Professor at Hofstra University School of Law.

Former Trust Administrator for Smith Barney/Citigroup Private Trust Company and attorney with prestigious law firms in New York City, New Jersey and Florida.

Member of Trusts & Estates Magazine editorial advisory board, and Chair of The Modern Practice Committee.

Founder and former Chair of the Tax-Exempt Organizations Committee of the Taxation Section of the New Jersey Bar Association.

Avi is Co Chair of the Trusts and Estates Department, for which the firm is nationally ranked Tier 1 by U.S. News and World Report, and is a Partner in the Tax and Tax Exempt Organizations Departments. Avi provides creative and sophisticated domestic and international tax, estate planning, and asset preservation counsel to CEOs of major corporations, utra high net worth individuals, multinational businesses, and large charitable organizations. He is often quoted in Forbes, The Wall Street Journal, The Washington Post, USA Today, Investor's Business Daily, and other major publications, and is a prominent national lecturer and author in leading tax journals. He is also an Adjunct Tax Professor at Hofstra University School of Law teaching several different tax and trusts and estates courses (and formerly with the Baruch MBA Program) and is listed in Super Lawyers and Best Lawyers in America. Avi is also a member of Trusts & Estates Magazine editorial and advisory board, where he is Chair of The Modern Practice Committee. His practice places special emphasis on domestic and international tax and trust planning, "big picture" philosophy, family business succession planning and effectively dealing with estate disputes. His diverse client base is located in New York City, Long Island and in many other states and countries.

Over the years, Avi's practice has continued to rapidly expand into several additional complex and sophisticated areas in which he advises many clients, including, but not limited to: international tax and wealth preservation planning; family business succession planning; tax and estate controversies; corporate and partnership business structuring; and income tax planning for closely held businesses and real estate clients. Additionally, Avi serves as legal advisor to many prominent charitable organizations and has developed a niche practice in the complicated area of charitable planning and the structuring and operations of nonprofit organizations under federal and state laws dealing with complex issues including, lobbying, advocacy, unrelated business income tax, joint ventures, avoiding excise taxes and foreign charities. Avi is also co-founder and co-chair of STEP Long Island and has a substantial international tax and estate planning practice.

Avi has also published numerous articles in leading national tax, estate planning and tax-exempt organization publications, including, among others, Estate Planning Journal, Trusts and Estates, Leimberg's Newsletter, Practical Tax Strategies, Journal of Taxation of Exempts, and The New York Law Journal, Special Trusts and Estates Sections (see firm website for some of these articles). He is a prominent national lecturer for and to prestigious professional organizations including, but not limited to, the "Notre Dame Tax and Estate Planning Institute," "Ed Slott's Master Elite Program," the "American Bar Association," "Estate Planning Council of New York" and "New York State CPA Society, Annual Estate Planning Conference" and several national insurance companies and nonprofit institutions.

Over the last few years with estate litigations on the rise, Avi has lectured and written articles in leading journals on this subject and is pursuing a national platform advocating all estate planning attorneys better understand their client's unique situations to create individually tailored plans to mitigate the potential for and effects of estate litigations, in addition to avoiding costly income and estate taxes. Additionally, Avi helps many families with business succession planning, which is another complex area requiring individually tailored philosophy and documents to ensure family businesses can achieve success and longevity.
  • Brooklyn Law School
    Juris Doctorate

Thomas J. McGowan

Equity Partner of the Firm

Tom is a member of Meltzer Lippe's Litigation and Bankruptcy/Creditors' Rights Groups. He has extensive experience in all areas of commercial and bankruptcy litigation from the initial pleadings stage through trial and appeal. Tom has successfully represented major lending institutions, creditor's committees, the FDIC and RTC, corporations, partnerships, officers, shareholders, contractors, owners, sponsors, professionals and bankruptcy trustees. His cases include commercial foreclosures, recovery upon commercial notes and guarantees, fraudulent conveyance and alter ego claims, professional liability claims, workouts, corporate/partnership dissolutions and valuation disputes, discrimination claims, Lanham Act claims, creditors' rights and construction defect and delay claims.

His experience includes the trial of an extremely complicated and complex fraudulent conveyance and alter ego action in the Bankruptcy Court. This action involved offshore lenders, questionable principals, and false and fraudulent tax returns and 10K reports. The trial resulted in a judgment in favor of his client for 100% of its compensatory damages, attorneys' fees and a multimillion dollar punitive damage award.

Tom is a member of the New York State Bar and is admitted to the United States Court of Appeals, Second Circuit and the United States District Court, Eastern and Southern Districts of New York. He is also a member of the New York State Bar Association, Commercial and Federal Litigation Section. He was appointed the hearing officer for the Town of Smithtown and, as such, presided over hundreds of hearings.

While at Hofstra, Tom was active in Student Government for both New College and the Student Senate for the entire University. During law school, Tom interned at the United States Attorney's Office. Upon graduation, he was employed by a large national law firm where he concentrated in commercial litigation and appeals.

Tom enjoys scuba diving, skiing, basketball and other sports. He is active in, among other things, the Ancient Order of Hibernians and the Suffolk County Police Reserves.

In a complex fraudulent conveyance and alter ego action case in Bankruptcy Court, Tom's client received 100% of compensatory damages, attorneys' fees and a multimillion dollar punitive damage award.

Areas of Practice:
-Bankrupcy/Creditors' Rights

-Hofstra University, B.A. in Social Sciences, magna cum laude with honors
-Georgetown University Law Center, Juris Doctor

Admitted to the New York State Bar
  • Georgetown University Law Center
    Juris Doctorate

Gary M. Meltzer

Equity Partner of the Firm

Represents lenders and borrowers in all aspects of real estate loan transactions.
Represents sellers, buyers, landlords and tenants in all aspects of commercial and residential real estate.

Represents not-for-profit corporations.

Gary Meltzer is a partner at Meltzer Lippe and is chair of the Real Estate Group.

Gary's practice is a national commercial transactional practice with an emphasis on selling, buying, leasing and finance. Gary's practice includes all aspects of commercial real estate acquisitions and dispositions, including 1031 exchanges, loan assumptions and defeasances. He has prepared tenancy in common agreements, partnership and operating agreements and created complex organizational structures and has experience in representing owners of shopping centers, multi-family developments, office buildings, golf course and residential communities and industrial and warehouse developments. He also represents landlords and tenants in drafting and negotiating commercial leases.

Gary represents lenders and borrowers in all facets of real estate lending and borrowing, including multi-state portfolio financings on the lending and borrowing sides, originating CMBS, life insurance company, mezzanine and bank loans as well as drafting and negotiating participation and intercreditor agreements between lenders and drafting and negotiating forbearance agreements between lenders and borrowers.

Gary also represents sellers and purchasers of real estate loans including performing due diligence, drafting and negotiating sale-purchase agreements and handling all aspects of closing loan sale and / or purchase transactions.

Prior to joining Meltzer Lippe, Gary was associated with Weil, Gotshal & Manges LLP and Baer Marks & Upham LLP. Gary is a 1991 graduate of Benjamin N. Cardozo School of Law and was selected to and served as editor on the Moot Court Board. He is admitted to the New York and Connecticut bars.

His most satisfying personal athletic achievements have been winning the State University of New York tennis singles championship in consecutive years, running the 2007 Long Island Marathon, and the 2007 and 2008 New York City Marathons.

Gary is experienced in representing lenders and borrowers in loan transactions, landlords and tenants in drafting and negotiating commercial leases as well as sellers and buyers in real estate acquisitions and dispositions.

Areas of Practice:
-Real Estate

-Binghamton University, B.A. in Political Science
-Benjamin N. Cardozo School of Law, Juris Doctor

Admitted to the New York and Connecticut State Bars
  • Benjamin N. Cardozo School of Law
    Juris Doctorate

Lewis S. Meltzer

Equity Partner of the Firm

Seeks out, structures and acquires real estate investments for clients.
Active in public service, community organizations, and national and international politics.

Founder, Chairman and President of Long Island Foreign Affairs Forum.

Developer of residential country club featuring a Gary Player signature golf course, marina and tennis complex.

When Lew began his law practice in 1965 in Mineola, he spent at least half his time working on real estate matters for Roosevelt Field Mall, including store leasing, shopping center finances and culminating with the leasing and operating agreements for the J.C. Penney Department Store. The other half of Lew's time was spent practicing tax and corporate law. Thus by 1970, when he founded what is now Meltzer, Lippe, Goldstein & Breitstone, LLP, Lew had become an accomplished real estate practitioner as well as tax lawyer experienced in such sophisticated areas as corporate and real estate taxation, partnerships, estate planning and qualified pension and profit sharing plans.

During the early 1970s, Lew's tax and real estate practices expanded to evaluations of real estate investments for clients. Finally, after many requests from clients, Lew began to use his natural business abilities and sharply honed skills to seek out, structure, and acquire real estate investments for clients and the firm's partners. Today Lew is the general partner in numerous real estate partnerships and a principal officer of an active real estate development business.

Lew's practice presently employs his tax, corporate and real estate backgrounds to serve corporate clients and individuals as general counsel, as a well rounded business lawyer and as an estate planner for high net worth individuals.

Lew's managerial abilities and organizational vision have been recognized by the law firm and clients as well. He is the firm's Managing Partner, and he serves on the Board of Directors of several clients. He is also the developer of River Run in Maryland, a 408-unit residential country club featuring a Gary Player signature golf course, marina and tennis complex.

Lew is extremely active in public service. He serves as Campaign Finance Chairman for U.S. Representative, Steve Israel.

He is a director of the Association for a Better Long Island (ABLI), Long Island developers who are concerned about the future of the region. Lew is President of the Harvard Law School Association of Long Island, and serves as a member of the Board of Trustees of Huntington Hospital, and is on the Board of Visitors of Touro Law School.

He is Chairman and President of the Long Island Foreign Affairs Forum, an organization he helped found that brings influential national and international leaders to Long Island to discuss the latest political activities around the world. Guests have included Ambassador Richard Holbrooke, former U.S. Senator George Mitchell, Secretary of the Treasury Lawrence Summers and Secretary of Energy, Bill Richardson.

Lew is president of the Bi-County Political Action Committee (BiCPAC), the only federally registered pro-Israel political action committee based and operating in both Nassau and Suffolk Counties. BiCPAC works to strengthen the historic American-Israeli alliance. In his role as President, Lew has met and discussed policy with many of the nation's leaders, including President Bill Clinton, Vice President Al Gore, Vice President Dick Cheney, Bob Dole, Newt Gingrich, Senator Arlen Spector of Pennsylvania, Senator Carl Levin of Michigan, Senator Joseph Lieberman of Connecticut, Senator Barbara Mikulski of Maryland, Senator Richard Shelby of Alabama and numerous members of the House of Representatives. He has also met with Israeli leaders including the late Prime Minister Rabin, Ariel Sharon and former Prime Minister Ehud Barak. Because of Lew's efforts to promote close and enduring ties between Israel and the United States, in 1991 the Long Island Chapter of the American Jewish Committee selected him as the recipient of its Humanitarian Award and in 1993 the Anti-Defamation League presented to him its most prestigious Americanism Award.

The time requirements of the active practice of law and the development of real estate make leisure moments a cherished commodity. Lew's outside interests include participation in most sports including golf, running, tennis and basketball. Lew and his wife, Barbara, live in Huntington. Their grown children are Gary and Sharon. Sharon is assistant to the CFO and office manager of Burberry Limited in New York City. Gary practices real estate law at Meltzer Lippe.

Managing Partner
Lew's practice employs his tax, corporate and real estate backgrounds to serve corporate clients and individuals as general counsel, as a well rounded business lawyer and as an estate planner for high net worth individuals.

Areas of Practice:
-Real Estate
-Tax Law
-Estate Planning
  • Harvard Law School
    Juris Doctorate

David I. Schaffer

David is a member of the Corporate and Real Estate Groups representing public and private companies. He negotiates, drafts and reviews corporate documents for the firm's corporate clients, both public and private, start-up and established, and handles various public and private offerings, acquisitions and franchising matters. He handles venture capital investments for major venture capital funds. He also represents major commercial landlords in New York City and on Long Island. He is a member of the Long Island Software Network (ListNet).

David began his career at the Wall Street firm of Shearman & Sterling, where he concentrated in complex secured and unsecured financing and leasing transactions for Citibank, then the firm's principal client. Prior to joining Meltzer Lippe, David was Senior Vice President and General Counsel of Avis, Inc. for 15 years, then Vice President and General Counsel of U.S. Surgical Corporation. As General Counsel of Avis, David worked on mergers, acquisitions, joint ventures and divestitures. He negotiated and did the legal work for numerous joint ventures, both in the United States and foreign countries. In the area of franchising, David supervised Avis' relationships with its extensive network of licensees within the U.S. and worldwide.

Over his corporate career, David advised six different CEOs. He has also dealt closely with many of the country's major law firms, which enables him to combine a dedication to high quality legal work with an understanding of the cost-benefit considerations important to clients.

While in corporate practice, David supervised major governmental antitrust and securities investigations as well as several white collar criminal investigations. He has handled major bank financings, and in the securities field, has prepared '33 and '34 Act filings, participated in public offerings and private placements and advised on Rule 144, insider trading, 16(b) and 13D matters.

David has been a trustee and is past president of the Nassau County Legal Aid Society and a former Director and General Counsel of the Long Island Capital Alliance. He is a member of various bar associations, is listed in Who's Who in America, and lectures before business and bar association groups.

David lives in Great Neck with his wife, Lois, has two children, Susan and Eric, and six grandchildren. He is an avid tennis player and jogger (he has completed four New York Marathons) as well as a rabid New York Giants fan.
  • Harvard Law School
    Juris Doctorate

Thomas J. Bianco

Tom is a Partner in the Firm's Labor and Employment Law Practice Group. Tom is an experienced labor and employment attorney with over 18 years of experience representing management in various employment and labor law matters including union organizing campaigns, collective bargaining negotiations and contract administration, grievances and arbitrations, and unfair labor practices and representation proceedings before the National Labor Relations Board(NLRB); Occupational Safety and Health Administration (OSHA) inspections, violations and litigation before the Occupational Safety and Health Review Commission; Fair Labor Standards Act (F.L.S.A) compliance, investigations and litigation; federal Davis-Bacon and state prevailing wage matters, as well as the defense of charges of discrimination before the EEOC, various state Human Rights agencies, and litigation in federal and state courts. Tom has extensive experience in the fields of building construction, building management and real estate development.

Additionally, Tom is a nationally recognized OSHA expert and a Certified OSHA Instructor, Construction Safety and Health Standards as well as a Certified Instructor for the Building Owners and Management Institute (B.O.M.I.) for the Real Property Administrator (R.P.A.) and Facilities Management Administrator (F.M.A.) certifications. He is also a past recipient of The Award for Teaching Excellence from the New York University School of Continuing and Professional Studies, for his work as an adjunct professor in designing and teaching the course "Labor Relations in the Construction Industry" for the Masters of Science in Construction Program. Tom is admitted to practice before the United States District Court, Southern and Eastern Districts of New York.

He holds a Bachelor of Arts from Queens College of the City University of New York and a Juris Doctor from Fordham University. He is a member of the New York State and American Bar Associations, the Association of Trial Lawyers of America and the Building Owners Managers Association of New York.
  • Fordham University
    Juris Doctorate

Laura R. Blasberg

Laura is a partner in Meltzer Lippe's Tax Group where she is involved in all aspects of tax law, including structuring real estate transactions, business tax planning, estate planning, state and local taxation, and tax controversy matters. Laura has worked with a wide variety of industries, including telecommunications, utilities and financial institutions, and has provided tax counsel to charitable organizations. She has obtained private letter rulings for clients from the Internal Revenue Service and advisory opinions from the New York State Department of Taxation. She is admitted to practice in the State of New York and before the United States Tax Court.
Laura has delivered numerous lectures in the tax field and was the chairperson of the ABA Tax Section Subcommittee on the Taxation of Public Utilities. She also co-authored an article published in the November 2002 issue of the Journal of Taxation entitled "Long-Awaited 469 Final Regs. on Self-Charged Items - IRS Holds the Line on Interest Only."

Laura graduated from the Catholic University of America in 1993 with a Bachelor of Arts in Financial Management and was inducted into Phi Beta Kappa. She received her Juris Doctor from Duke University School of Law in 1996, where she was an Article Editor for the Duke Journal of Gender Law & Policy. After law school, like so many other Meltzer Lippe tax lawyers, she went on to receive her Master of Laws in Taxation from New York University School of Law in 1997.

More recently, Laura worked in the New York office of a major international law firm, where she gained substantial expertise in all aspects of tax law. While there she also provided estate planning assistance to their nationally preeminent private client department.

Laura enjoys spending time with her two sons as well as playing golf, tennis and traveling.
  • Duke University School of Law
    Juris Doctorate

Howard M. Esterces

Howard is a member of the Meltzer Lippe Estate Planning and Administration Group. He is on the Editorial Board of Practical Tax Strategies, has published over two dozen articles which have appeared in Taxation for Lawyers, Taxation for Accountants, The Journal of Taxation, Estate Planning and other national publications and is a fellow of the American College of Trust and Estate Counsel.

Howard is also past Chairman of the Tax Law Committee of the Bar Association of Nassau County, New York, is a recipient of the President's Award of the Bar Association of Nassau County and is past chairman of the District Director's Liaison Committee for the Brooklyn, New York District of the Internal Revenue Service.

After receiving an M.B.A. in Accounting and Finance from Columbia University's Graduate School of Business, Howard began his career in business, rather than law, at Curtiss-Wright Corporation (then the pre-eminent manufacturer of aircraft engines) with a group patterned after the "Whiz Kids" of Ford Motor Corporation. He went on from there to the Treasurer's office of American Standard Corporation. During this period, he also found the time to attend Fordham Law School four nights a week for four years with the goal of enhancing his business career.

After receiving his law degree, Howard changed his plans and joined a prestigious mid-sized law firm in New York City nationally known for estate planning. There, he participated in planning estates for the heads of some of the largest corporations listed on the New York Stock Exchange. Along the way, he also earned an LL.M in Taxation from NYU Graduate Law School.

Today, Howard engages in estate planning for people in every walk of life, including farmers, song-writers, doctors, dentists, retirees, widows and widowers, corporate executives, closely-held business owners, real estate investors and operators, professors, teachers, clergy, heirs, accountants, and fellow lawyers, including the heads of several major law firms.

Howard's expertise also includes planning for pension and IRA distributions, and he has written and lectured extensively on this subject. He also has been involved in business succession planning and has developed unique ways of making estates legally vanish for estate tax purposes.

Howard lives in Great Neck with his wife Joan, who is a high school college advisor. He has a son who lives and works on Long Island, and a daughter who is a partner in a mid-sized law firm in the Washington D.C. area.

He has two granddaughters who are his pride and joy.
  • Fordham Law School

Loretta M. Gastwirth

Loretta, a member of the Litigation Group, is a seasoned litigator primarily involved in commercial, intellectual property, Indian gaming law, trade secrets, construction, securities and employment litigation and arbitration. She has been admitted to the AAA's prestigious Commercial Arbitration Panel and Long Island Business News has honored Loretta as one of Long Island's Top 50 Business Women in 2005.

Loretta served as a Notes and Comments Editor for the Cardozo Law Review and was a member of its Editorial Board while at the Benjamin N. Cardozo School of Law. After graduating from law school, magna cum laude, Loretta clerked for United States District Judge Jerry Buchmeyer in Dallas, Texas. Loretta started her career on Wall Street at Simpson, Thacher & Bartlett, litigating large securities fraud matters and class actions. Loretta moved to a premiere entertainment litigation firm and represented such clients as Mick Jagger, Luther Vandross and Leona Helmsley. Returning to the practice of commercial litigation, Loretta left Manhattan and joined Meltzer Lippe in 1993.

While at Meltzer Lippe, Loretta has developed an expertise in the area of Indian gaming law, representing a developer and manager of an Indian casino in actions against an Indian tribe and a major gaming company. A number of important Indian gaming law decisions were issued in her cases. She has also litigated many cases on behalf of technology companies including telecommunications equipment manufacturers, an airplane parts manufacturer, chip manufacturers, computer software and online trading companies in areas of software copyright infringement, patent infringement, domain name, trademark, trade secret and unfair competition disputes. Her practice has taken her into various federal and state courts and arbitration before domestic and international panels of the American Arbitration Association and the NASD. Her commercial litigation experience is varied, encompassing actions involving breach of contract, trade secrets, construction matters, zoning law, equipment leasing, securities, licensing disputes, partnership and shareholder disputes, petroleum pollution, wetlands issues, employment matters, Indian gaming law and intellectual property litigation.

The firm's clients are often confronted with employment issues and Loretta has counseled and successfully defended them before agencies, courts, arbitration panels and mediators. She is experienced in matters involving defamation claims, trade secrets, covenants not to compete or solicit, discrimination claims and compensation claims, including those of highly compensated employees.

Loretta is a member of the ABA and Nassau County Bar Associations. She is also a member of the Cardozo Women's Steering Committee, the Red Ground Civic Association and the Executive Women's Golf Association of Long Island. The author of "Despite ADR Consent, IP Cases End Up In Court", "Beware of Ideas", "Preventing Inevitable Disclosure of Internet Company Trade Secrets," many of Loretta's cases have also been featured in the New York Law Journal and Long Island Business News.

Loretta, a native of Brooklyn, and her husband, a native of the Bronx, now live in East Hills, Long Island with their sons, Paul and Brian. Loretta's husband, Leonard Rogofsky, is a tax accountant. While Loretta no longer competes in gymnastics, she is still an avid fan.
  • Benjamin N. Cardozo School of Law
    Juris Doctorate

Carmelo Grimaldi

Carmelo ("Mel") is a Partner in the Firm's Employment Labor and Employment Law Practice Group and has over 22 years of experience concentrating in diverse employment and labor law matters on behalf of management. Among his areas of expertise are: employment discrimination, harassment, and wrongful discharge litigation in federal and state courts and agencies, wage and hour proceedings, National Labor Relations Board proceedings, employment contracts, restrictive covenants, and employee handbooks, family leave, grievances and arbitrations, union organizing campaigns, collective bargaining negotiations, unemployment insurance proceedings, and many other areas. He has also handled numerous cases before federal and state appellate courts.

Mel is also actively involved in training supervisors and managers regarding compliance with various employment laws and regulations. He regularly counsels the firm's clients regarding various human resource issues that routinely arise in the workplace. Additionally, he is a frequent lecturer at New York University on such topics as employment laws including harassment in the workplace and has been a featured speaker for several groups that have offered continuing education credit to lawyers, accountants, and human resources personnel. He is admitted to practice before the Courts of the State of New York, the United States District Courts for the Southern and Eastern Districts of New York, the United States Court of Appeals, Second Circuit, Third Circuit and District of Colombia, and the United States Supreme Court. Mel holds a Bachelor of Arts from Queens College of the City University of New York and received his Juris Doctorate from St. John's University School of Law (Queens, NY).

His professional affiliations include the American Bar Association, Labor and Employment Law Section and the Columbian Lawyers' Association of Nassau County, Inc., for which he has held the position of President.
  • St. John's School of Law
    Juris Doctorate

Richard M. Howard

Richard M. Howard has been representing management in various aspects of the employer-employee relationship for the past 25 years. His expertise extends across a broad range of labor and employment law matters, including: wage and hour disputes, regulatory compliance, employment contracts and restrictive covenants and of employment discrimination and sexual harassment.

A strong and effective litigator, he has successfully defended management against claims in these and other areas of employment law. Mr. Howard serves as a media source for both the print and electronic media on timely news items related to today's workplace and the myriad of regulations governing the employer-employee relationship.

Mr. Howard is admitted to practice before the United States District Court, Southern and Eastern Districts of New York; United States District Court for New Jersey; U.S. Court of Appeals, Second Circuit; and U.S. Court of Appeals, Third Circuit. He received his Bachelor of Arts from Queens College of the City of New York and his Juris Doctor from St. John's University School of Law. He is a member of the New York State, New York City and American Bar Associations.
  • St. John's University School of Law
    Juris Doctorate

Michael H. Masri

Michael is a Partner in the Firm's Employment & Labor and Litigation Practice Groups. Michael has extensive experience counseling and representing employers in employment discrimination and other labor and employment issues before Federal Courts, State Courts, Administrative Agencies and Arbitration Panels. Michael also has extensive litigation experience representing businesses in connection with trade secret, unfair competition, dissolutions and other commercial matters. In addition, Michael has unique knowledge regarding the use of electronic data in modern litigation.

Michael's successes include obtaining an award of compensatory damages, punitive damages, attorneys' fees and costs in an unfair competition litigation where, among other things, Michael persuaded the Court to order electronic discovery of defendants' computers in a case of first impression which resulted in the Court finding an adverse inference ruling.

In addition to advising clients with respect to commercial, corporate and other matters, Michael regularly counsels clients concerning separation of employment, reductions in force, leave policies, computer policies, personnel practices, wage hour, union representation elections, collective bargaining, strikes, picketing, OSHA and other matters. Michael's clients include technology, communication, healthcare, securities, construction, manufacturing, not for profit, real estate, food service and transportation businesses.

Michael has represented employers in connection with investigations, charges, hearings, complaints and appeals before Federal and State Administrative Agencies including but not limited to the National Labor Relations Board, the Equal Employment Opportunity Commission, the New York State Division of Human Rights, the New York City Commission on Human Rights, the United States Department of Labor, the New York State Department of Labor and the New York State Workers Compensation Board.

Michael drafts employment handbooks, employment agreements and separation agreements affecting thousands of employees throughout the country and provides management training for both large and small companies.

Michael also counsels and represents insureds and insurance companies in connection with employment practice liability matters.

Michael regularly teaches continuing education courses and lectures to professional groups and the business community concerning employment and electronic data issues.

Michael previously worked at the National Labor Relations Board where he investigated unfair labor practice charges and conducted union representation elections. Michael also served as a clerk for the Chief Administrative Law Judge for the Regional Office of the Equal Employment Opportunity Commission.
  • St. John's University School of Law
    Juris Doctorate

John P. Proszak

John joined Meltzer Lippe in July of 2005 as a member of the Estate Planning and Estate Administration Group and has over 20 years of experience in the trusts and estates field. Prior to joining Meltzer Lippe, John practiced law at the New York City law firm of Herrick, Feinstein LLP, where he engaged in estate administration and sophisticated estate planning for high net worth individuals, including chief executives of major corporations. In addition to meeting with clients to formulate their estate plan, John also drafts complex wills, trusts, and other documents in order to achieve their goals.
John is an expert in all phases of estate administration, including probate, the preparation of estate tax and fiduciary income tax returns, and the settlement and accountings of estates, including contested proceedings. John is very adept at counseling families during estate administration, which he knows can be a stressful time for the surviving family members. He also represents clients in complex federal estate and gift tax audits with the Internal Revenue Service.

John obtained his law degree at Brooklyn Law School and then received an LL.M. degree with honors in Taxation from New York University. He has edited and authored several articles on estate planning and administration for Matthew Bender publications. John has also taught estate administration as an adjunct instructor at Adelphi University's paralegal program.

A lifelong Long Islander, John makes his home in Merrick with his wife, Ellen, and children, Laura and Michael. John and Ellen are active in community affairs, especially with respect to special education programs for children with disabilities.
  • New York University School of Law

Mary P. O'Reilly

Mary Pokojny O'Reilly is a partner in the Trusts and Estates Group and the Tax Exempt Organization Group of Meltzer Lippe.

Mary assists individuals and families in the preservation and transfer of wealth. Her clients include family business owners, real estate developers, investment bankers, private equity fund managers, physicians, inventors, entertainers, business professionals, retirees, non-resident aliens, domestic partners and those of inherited wealth.

Understanding that all family situations are different, Mary establishes an estate plan tailored to each client's needs and tax objectives. Her estate planning expertise includes drafting wills and revocable trusts to ensure the client's succession plan and tax goals are maintained beyond the client's life; establishing trusts during the client's life for residences, minor children, disabled children, life insurance and wealth preservation; developing a business succession plan for family businesses; creating family companies to preserve control over family assets; negotiating pre- nuptial, post-nuptial and co-habitation agreements; counseling individuals on charitable giving, including establishing and administering family foundations, donor advised funds, charitable trusts and conservation easements.

Mary's practice includes estate and trust administration. She represents executors in probating wills and administering estates and understands the delicate nature of losing a loved one and its impact on the estate administration process. She handles will contests, prepares and files estate tax returns, and represents fiduciaries in estate tax audits. Mary also advises trustees in their administration of trusts, including amending and decanting existing irrevocable trusts; migrating trusts to more favorable tax jurisdictions; advising trustees on the investment and distribution of assets; and settling accounts of corporate fiduciaries.

Mary has expertise with non-profit organizations. She assists tax-exempt organizations in formation and counsels them in their administration and day-to-day operations, including fundraising, grant making and compliance with corporate and tax requirements.

A frequent lecturer to other estate planning professionals, Mary has spoken at prominent national legal conferences such as the American Bar Association's Real Property, Trusts and Estates Section's Spring Symposia and Practicing Law Institute's Annual Estate Planning Institute.

Prior to joining Meltzer Lippe in January 2011, Mary practiced for over seven years in the Trusts and Estates Group of the international law firm of Fulbright & Jaworkski, in New York City, where she represented ultra high net worth individuals and families.

Mary received her LL.M. in Taxation from New York University School of Law in 2007. She received her J.D., cum laude, from St. John's University School of Law in 2003, where she attended law school on a full academic scholarship and served as Managing Editor of the St. John's Law Review. She received her BA, cum laude, from SUNY Binghamton in 1998.

Prior to attending law school, Mary lived abroad in Madrid, Spain for two years where she taught English to adults and became fluent in Spanish. Mary is a dual citizen of both the United States and Ireland and spent many summers of her childhood with her extended family in County Donegal, Ireland.

During her free time, Mary enjoys being with her family. She and her husband Brian, who is also an attorney, have two wonderful children-Brian Jr., who is 3 years old, and Brigid, who is 1 year old. They live on Long Island surrounded by their 7 nieces and nephews as well as their parents and siblings, whom they all see and spend time with each week.
  • St. John's University School of Law
    Juris Doctorate

Paul Rubell

Paul is a Partner in the firm's Corporate Law, Social Media, and Cloud Computing Groups. He is a trusted advisor to business owners. He helps entrepreneurs solve the legal, business, tax, and cash flow issues that confront their companies each day. He counsels them about business matters, and at the same time, advises them about legal affairs.
Paul's focus is to help his clients identify and achieve their personal and business objectives. Clients value Paul's advice because of his deep understanding of the law and its impact on their businesses; they value Paul's judgment because of his experience and ethics.

For operating companies, he provides day-to-day legal and business advice, contract review, and strategic planning. Paul also renders sophisticated counsel for extraordinary and liquidity transactions, such as mergers and acquisitions, commercial lending, private placements, angel and venture capital investments, IPO's, regulatory matters, stock options, and executive compensation. For real estate developers, Paul handles acquisitions, sales, leasing, lending, and construction of office buildings, hotels, commercial properties, condominiums, and cooperatives. He has extensive experience with SBA and IDA financing.
For technology companies, Paul advises about software licensing, cloud computing, social media, privacy, technology transfer, intellectual property, and cutting-edge legal and technological innovation. Paul has a special interest in technology, having begun programming computers in 1969 and developing websites in 1993. He authored a white paper about Open Source Software Licensing. His experience with Internet law runs the gamut from domain name disputes to take-down notices.

Paul is a Special Professor of Law at Hofstra University School of Law, where he teaches corporate law and contract writing.

He lectures extensively about business law, corporate governance, and technology law to national trade, professional, and university venues. Paul's writings have been published frequently in the New York Law Journal and other important periodicals. He has been interviewed about legal topics by CBS-TV, National Public Radio, New York Times, Associated Press, Long Island Business News, Newsday, and the national press.

Paul is a founding member of Stony Brook University's Center of Excellence for Wireless and Internet Technologies (CEWIT). He is a founding member of the Executive Committee of Touro Law Center's Institute for Business, Law and Technology. He is an active member of LISTnet (the Long Island Software and Technology Network).
Paul has held important leadership positions in the Nassau County Bar Association, having chaired its Corporation Law Committee, Securities Law Committee, and Unauthorized Practice of Law Committee.
  • Georgetown University Law Center
    Juris Doctorate

Michael J. Schaffer

Michael has been practicing estates and trusts law since 1992. During that time he has amassed a high level of experience in all areas of estates and trusts law, including domestic and foreign estate planning, generation skipping tax planning, estate administration and fiduciary income tax. He has generated significant estate tax savings for his clients using sophisticated estate planning strategies involving family partnerships, grantor trusts, dynasty trusts and various types of wills. He has advised CEO's, executives of Fortune 500 companies and major banking institutions and celebrities.

Michael has published articles in the New York CPA Journal and in Tax Hotline. He has also published a treatise on the Protocol (dealing with taxes imposed by reason of death) to the U.S. - Canada Income Tax Treaty. In addition, he lectures throughout the country on various estate and trust topics such as wills, foreign trusts, basic and advanced estate planning and income taxation of estates and trusts and has been a guest lecturer at St. John's University School of Law.

He is a certified public accountant and came to Meltzer Lippe after an extensive career in estate planning as a manager at KPMG Peat Marwick, LLP. Previously, he practiced estates and trusts law for three years at a New York City Law firm.

Michael and his family live in East Rockaway. He is married to Risa and has two sons, Joshua and David. For relaxation, Michael enjoys basketball, fishing and golf.
  • Hofstra University School of Law
    Juris Doctorate

Peter A. Schneider

Peter is a Partner and co-chair of the Firm's Labor and Employment Law Practice Group. Peter has devoted his entire 32 year career to the practice of labor and employment law exclusively on behalf of management. His experience covers a broad spectrum of employer-employee matters, including: the defense of employment discrimination and sexual harassment matters, federal and state wrongful discharge cases, wage and hour investigations and employment contracts and restrictive covenants. In 2003 Peter was named among the 10 Leading Employment practitioners on Long Island.

With a focus on litigation prevention, he assumes a proactive educational role on behalf of his clients, effectively advising senior executives and training supervisors in lawful workplace practices. In addition, he is a frequent lecturer to numerous business associations on various topics regarding employment relationship. A diligent attorney, he manages cases thoroughly and effectively and, in doing so, has earned the respect of his professional peers, the Courts and his clients.

Peter has represented employers in hundreds of union organizing campaigns with great success. He regularly appears before the National Labor Relations Board in representation cases and unfair labor practice proceedings. Peter has conducted collective bargaining negotiations on countless occasions and throughout the country on behalf of management. In the vast majority of cases, negotiations have been successfully completed. Peter is a tough, fair and credible advocate at the negotiating table. Although strikes are always a possibility, they occur rarely when Peter is involved. When strikes do occur, Peter is well versed in protecting employer rights practically, as well as in the courts or federal agencies. For many employers, Peter regularly counsels them on permissible conduct under their collective bargaining agreement. He is a strong employer advocate in arbitration proceedings.

Peter is admitted to practice before the United States District Court, Southern and Eastern Districts of New York; U.S. Court of Appeals, District of Columbia Circuit. He holds a Bachelor of Science from Bucknell University and a Juris Doctor from Fordham University. He is a member of the New York State, Suffolk County and American Bar Associations.
  • Fordham University
    Juris Doctorate

Jason J. Smith

Jason J. Smith is a Partner in the Firm's Trusts & Estates Practice Group.

Jason focuses his practice on estate planning, asset protection, estate and trust administration and probate litigation.

Jason's estate planning practice includes assisting individuals and families with tax-efficient and practical estate and gift planning, including the preparation of wills, revocable living trusts, insurance trusts and qualified personal residence trusts.

He also counsels clients on asset protection strategies, including the preparation of prenuptial agreements. His estate and trust administration practice dovetails with his trusts and estates litigation practice, where he advises clients in contested will and probate proceedings, trust construction cases, contested accounting proceedings, and conservatorships and guardianship matters. Jason's trusts and estates litigation practice is augmented by his prior experience representing clients in complex commercial, class action, intellectual property and medical malpractice cases at the trial and appellate levels in both federal and state courts. He represents and advises a diverse range of clients, including those in the lesbian, gay, bisexual and trans gender (LGBT) community.

Previously Jason practiced as a trusts and estates attorney at the Manhattan office of Katten Muchin Rosenman, LLP.

Some of Jason's recent publications include "Ding Dong, Is DOMA Dead? What Opportunities Exist for Same-Sex Couples as We Enter 2014?".

Jason received his J.D. from Yale University Law School, and his B.S., magna cum laude, from New York University. While in law school Jason served as managing editor of the Yale Journal of Law & Technology.

Jason is admitted to practice in New York and Connecticut, as well as the U.S. District Court, Connecticut District.
  • Yale Law School
    Juris Doctorate