Sullivan
Microsoft has discontinued support for Internet Explorer. To access the Sullivan website, please install a modern browser like Microsoft Edge or Google Chrome.

Sullivan’s Private Clients/Trusts & Estates Group provides sophisticated advice and services addressing the full range of estate planning, estate and trust administration, fiduciary litigation and transfer tax issues facing individuals, families, family offices and corporate fiduciaries in today’s complex and global environment. 

We leverage our deep understanding of transfer tax laws and our decades of practical experience to help our clients proactively plan for the future, building estate plans tailored to minimize taxes while achieving clients’ important non-tax objectives. Our attorneys work with high-net-worth individuals and families, and their other advisors, to strategically implement wealth transfer strategies designed to limit the impact of estate, gift and generation-skipping transfer taxes, helping preserve, grow and manage wealth from generation to generation. Many of our clients also turn to us for help achieving their philanthropic goals.

We maintain close, personal relationships with our clients and focus on understanding their unique circumstances and priorities. While this is a hallmark of our practice, our clients also benefit from direct access to Sullivan’s renowned tax department and the cross-disciplinary resources of a full-service international law firm.

Clients
High-net-worth individuals, multigenerational families, corporate fiduciaries, family offices and others rely on our Private Clients/Trusts & Estates Group for a wide range of counsel and representation. Our clients include business owners, entrepreneurs, partners of private equity firms, venture capitalists, real estate developers and other executives and professionals.

Services
Our highly experienced attorneys prepare and implement customized, tax-efficient estate plans, including fundamental documents such as  wills, revocable trusts, durable powers of attorney, healthcare proxies and living wills. In addition, we utilize a broad range of sophisticated lifetime transfer strategies and techniques, such as:

  • Dynastic Trusts
  • Installment sales to intentionally defective grantor trusts
  • Family limited partnerships and limited liability companies
  • Spousal Lifetime Access Trusts (SLATs)
  • Grantor retained annuity trusts (GRATs)
  • Life Insurance Trusts

We also counsel clients on succession planning for family businesses and the ownership and transfer of assets including family vacation residences, valuable works of art and family heirlooms.

Our attorneys provide guidance in structuring and implementing charitable gifts and formulating philanthropic plans, including direct charitable gifts, charitable lead trusts (CLTs), charitable remainder trusts (CRTs), charitable gift annuities, donor advised funds, pooled income funds (PIFs) and bargain sales to charities.

In addition to relying on our attorneys for advice and guidance during their lifetimes, clients frequently choose to appoint them to serve as executor/personal representative of their estates and as trustee of their trusts in order to provide continued counsel to future generations. We also represent corporate and individual fiduciaries who serve as executors and trustees. Our Private Clients/Trusts & Estates Group has significant experience handling all aspects of estate and trust administration, including preparation of federal and state estate and fiduciary income tax returns, post-mortem planning, and representing fiduciaries and beneficiaries in both non-contested and contested probate court proceedings.

We have extensive experience working with clients to draft and negotiate prenuptial and postnuptial agreements. Our clients appreciate our practical approach and our understanding of the sensitive nature of these agreements. 

How our tax strategies help high-net-worth individuals reduce the impact of federal and state income, estate, gift and generation-skipping transfer taxes.

  • We structure plans to reduce the impact of taxes on appreciating family assets, such as real estate, closely held businesses and financial holdings, in order to preserve and grow wealth for the benefit of future generations.
  • We help plan for the use of life insurance to increase estate liquidity upon death while avoiding tax on the insurance proceeds.
  • We analyze the tax consequences of investments in pass-through entities such as Subchapter S corporations, partnerships and LLCs and help our clients maximize the tax benefit of available deductions while minimizing the tax costs associated with various forms of income.
  • Our state tax experts assist clients with all manner of state income tax planning, counseling clients regarding the tax implications of their domicile. Our attorneys have an impressive track record representing clients in state tax controversies.
Viewpoints
All Viewpoints
New York's Medical Aid in Dying Act: Eligibility, Requirements and Planning Considerations
On August 5, 2026, Article 28-F of the New York Public Health Law (the “Medical Aid in Dying Act” or the “Act”) became effective, creating a framework under which, in certain limited circumstances, terminally ill New York residents may request and self-administer medication intended to hasten death.[i] Although narrow in its scope, the Medical Aid in Dying Act serves as a reminder of the importance of advanced healthcare planning and clearly communicating end-of-life preferences to your healthcare agent.  Overview of the Medical Aid in Dying Act  To qualify for medical aid in dying under the Act, an individual must: be at least 18 years old; be a resident of New York (have a New York address that is their place of abode)[ii]; have a terminal illness or condition expected to result in death within six months, as determined by the individual’s attending physician, and confirmed by a consulting physician; possess decision-making capacity, as confirmed by the attending physician, consulting physician and a mental health professional; and be physically capable of self-administering the prescribed medication.[iii] Importantly, the Act requires the individual to personally request and pursue the process. Family members, healthcare agents, agents acting under powers of attorney and other representatives may not request medication on behalf of another person.[iv] Procedural Requirements  The Act establishes a multi-step process for requesting medical aid in dying. First, an individual seeking medication under the Act must make an oral and written request to the attending physician who is primarily responsible for the individual’s care. The written request must be signed and dated by the individual and witnessed by two adults.[v] Relatives, persons who may benefit financially from the individual’s death and agents acting under a healthcare proxy or power of attorney are prohibited from serving as a witness.[vi] The request must be directly submitted to the individual’s attending physician.[vii]The oral request must be recorded by audio or video and provided to the attending physician. It must then be stored in the individual’s medical records. Upon receipt of the request, the physician must discuss the individual's diagnosis and prognosis, the nature of the medication to be prescribed, the potential risks associated with its use, and feasible alternatives, including palliative or hospice care, with the individual. A mental health evaluation is also required to confirm that the individual possesses the requisite decision-making capacity.[viii] Following the required evaluations and approvals, the Act imposes a five-day waiting period before medication may be dispensed. An individual may rescind a request at any point.[ix] The Act does not require physicians to participate in providing medical aid in dying, and a physician may decline to participate. End-of-Life Planning Considerations  The Medical Aid in Dying Act introduces a new end-of-life option for certain terminally ill New Yorkers while incorporating procedural safeguards intended to ensure that decisions are made voluntarily and with informed consent.[x] Although the Act is limited in its application, its enactment highlights broader planning considerations. Individuals may wish to review their existing healthcare and estate planning documents to ensure that they reflect their current wishes and to communicate those preferences to family members, healthcare providers, agents acting under healthcare directives or powers of attorney and other trusted advisors. For More Information If you would like additional information regarding the Medical Aid in Dying Act, its eligibility requirements, the procedural safeguards established by the statute or the planning considerations it may present for you or your family, please contact the Sullivan & Worcester LLP attorney with whom you regularly work or any of the attorneys listed below. This Client Alert has been prepared by Carole M. Bass, Esq., a Partner, Molly E. Depew, an Associate, and Elizabeth Johnson, an Associate, in the Private Client practice group of the international law firm of Sullivan & Worcester LLP. For more information, Ms. Bass may be reached in our New York Office by calling +1 (212) 660-4047 or by email at cbass@sullivanlaw.com; Ms. Depew may be reached at our New York Office by calling +1 (212) 660-3091 or by email at mdepew@sullivanlaw.com; and Ms. Johnson may be reached in our New York office by calling +1 (212) 660-3006 or by email at ejohnson@sullivanlaw.com. This Client Alert is provided for general informational purposes only and does not constitute legal advice. [i] N.Y. Pub. Health Law art. 28-F; 2025 N.Y. Laws ch. 714, as amended by 2026 N.Y. Laws ch. 1.  [ii] New York State Department of Health, Medical Aid in Dying Law Frequently Asked Questions ("The Medical Aid in Dying law does not define the term 'resident.' The patient must have a New York State address that is the address of the patient's place of abode, not merely a mailing address. The patient must live in New York State. Patients are required to attest to their New York State residency."). [iii] N.Y. Pub. Health Law §§ 2899-d(3) (defining “decision-making capacity”), 2899-d(9) (defining “medically confirmed”), 2899-d(17) (defining “terminal illness or condition”), 2899-e(2)(a) (requiring that the attending physician determine that the individual has a terminal illness or condition and that such determination be medically confirmed by a consulting physician), 2899-h (setting forth the consulting physician's responsibilities with respect to confirmation of the individual's diagnosis, decision-making capacity, and informed decision), and 2899-i (requiring evaluation by a mental health professional to determine whether the individual has decision-making capacity to make an informed decision). [iv] N.Y. Pub. Health Law §§ 2899-d, 2899-e; New York State Department of Health, Medical Aid in Dying Law Frequently Asked Questions (explaining that a request must come directly from the patient and may not be made by an agent or surrogate).  [v] § 2899-e(3). [vi] Id. §§ 2899-e, 2899-k.  [vii] N.Y. Pub. Health Law §§ 2899-d(2), 2899-e(1). [viii] Id. §§ 2899-f, 2899-i.  [ix] N.Y. Pub. Health Law §§ 2899-f, 2899-g.  [x] See generally N.Y. Pub. Health Law art. 28-F. 
Client Alert Update: Litigation Challenges Implementation of NYC’s Pied-à-Terre Tax
Since the publication of this Client Alert on July 30, 2026, several significant developments have affected the implementation of NYC’s Non-Primary Residence Surcharge (the “Pied-à-Terre Tax”), including the NYC Department of Finance (“NYC DOF”) extending the deadline for property owners to submit exemption applications to September 18, 2026. On August 7, 2026, three NYC homeowners filed a lawsuit challenging the City’s implementation of the surcharge, including the City’s process of identifying properties as potentially subject to the surcharge and requiring owners to establish their eligibility for an exemption. Of note, the lawsuit does not challenge the validity of the surcharge itself. Implementation of the surcharge has been temporarily halted by the issuance on August 10, 2026 of a temporary restraining order by NYS Supreme Court Justice Wayne Ozzi. The City has appealed the order, indicating that it will continue implementing the surcharge while the appeal proceeds. The Non-Primary Residence Surcharge remains part of New York law. Property owners who have received a notice and believe they qualify for an exemption should continue to follow the NYC DOF’s current procedures, including the September 18, 2026 deadline, unless and until the NYC DOF or a court directs otherwise. Sullivan & Worcester LLP will continue to monitor developments concerning the surcharge and the pending litigation and provide further updates as appropriate. For More Information Sullivan & Worcester LLP advises clients on a broad range of private client, estate planning, trust and estate administration, tax, and real property matters. Questions regarding the Non-Primary Residence Surcharge, its application to a particular property or ownership structure, exemption eligibility, valuation issues, or related compliance matters may be directed to your regular Sullivan & Worcester attorney or any member of our Private Client Group. This Client Alert has been prepared by Carole M. Bass, Esq., a Partner, Douglas P. Schneidman, a Partner, Steven M. Cunningham, a Partner, and Molly E. Depew, an Associate, in the Private Client practice group of the international law firm of Sullivan & Worcester LLP. For more information, Ms. Bass may be reached in our New York Office by calling +1 (212) 660-4047 or by email at cbass@sullivanlaw.com; Mr. Schneidman may be reached in our New York Office by calling +1 (212) 660-3086 or by email at dschneidman@sullivanlaw.com; Mr. Cunningham may be reached at our Boston Office by calling +1 (617) 338-2432 or by email at scunningham@sullivanlaw.com; Ms. Depew may be reached at our New York Office by calling +1 (212) 660-3091 or by email at mdepew@sullivanlaw.com. This Client Alert is provided for general informational purposes only and does not constitute legal advice.
IRS Proposed Rules for Trusts Eliminate Reporting Headaches
John Graham was quoted in the article "IRS Proposed Rules for Trusts Eliminate Reporting Headaches," published by Bloomberg Tax [sub. req'd] on August 17, 2026. The article focuses on proposed IRS rules that would ease reporting requirements for trusts with certain charitable deductions, helping them avoid late-filing penalties while simplifying the process for both taxpayers and the IRS. “It’s favorable to taxpayers,” John said, summing up the benefit of the proposed rules.
Sullivan Ranked in 2026 Chambers High Net Worth Guide
Boston, MA – Sullivan & Worcester has announced that the firm and its attorneys have been highly ranked in the 2026 Chambers High Net Worth Guide. In the 2026 Guide, the firm and partner Carole Bass were again ranked in the Private Wealth Law: Mid-Market – New York category, with partner Douglas Schneidman newly ranked. Rankings are based on extensive research and interviews with peers and clients around the country. The qualities assessed include technical legal ability, professional conduct, client service, commercial awareness/astuteness, diligence, commitment and other qualities most valued by the client. Client Comments and Editorial from Chambers Private Wealth Law: Mid-Market – New York “Sullivan & Worcester advises families, fiduciaries and family offices on domestic and international estate planning, administration, and charitable and lifetime gifting.” “The Sullivan & Worcester team were excellent at managing complex issues pertaining to the execution of wills, trusts and estates.” “I found Sullivan & Worcester to be very responsive, professional and smart.” “Sullivan & Worcester's advice is comprehensive, timely and detailed. It takes into account multiple stakeholders and challenges, and they provide clarification for issues that are complex.” “Carole Bass advises affluent clients on their estate and wealth transfer planning.” “Carole Bass offers excellent advice and counsel. I look forward to continuing to work with her.” “I found Carole to be very professional, reasonable and knowledgeable.” “Douglas Schneidman regularly advises high net worth individuals on trust and estate matters.” “I have had only favourable experiences with all clients I've referred to Douglas Schneidman.” “Douglas's abilities and professionalism play well at all levels of net worth and complexity.” About Sullivan Sullivan & Worcester (Sullivan) is a premier, AmLaw 200 international law firm with lawyers in Boston, London, New York, Tel Aviv and Washington, D.C. Sullivan’s clients, including Fortune 500 companies, leading financial services firms and asset managers, boards of directors, real estate companies, and emerging businesses, rely on Sullivan’s ability to navigate complex legal and operational landscapes, the impeccable judgment of its lawyers, and its commitment to best-in-class client service.

Private Clients/Trusts & Estates

Private Clients/Trusts & Estates