New York City State and New York City Tax Update with an Update on New York Trusts and Estates (Currently Unavailable)

Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.

We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.

Mark is Chairman of the Firm and concentrates his practice in New York State and New York City tax matters. He has more than 35 years of experience with federal, multistate, state and local taxation -- and may be best known for his public speaking on tax topics. Mark splits his time between the Firm's New York City and Buffalo offices.

Mark has represented numerous Fortune 500 companies in connection with corporate, withholding and sales tax audits as well as dozens of individuals who appear on the Forbes 400 list of wealthiest individuals in the United States. He has also been quoted in dozens of newspapers and periodicals, including The New York Times, The Wall Street Journal, Newsday, The Boston Globe and the Associated Press. Mark has appeared as a state tax expert on CNBC, CNN and other news outlets.

Mark taught courses in the Tax Certificate Program in the School of Management at the University of Buffalo on state taxation and tax practice and procedure. He is a member of The CPA Journal editorial review board and has written numerous books, articles and treatises on the subject of multistate taxation. Mark is the general editor of LexisNexis Tax Practice Insights: New York; the editor of New York Tax Highlights and the contributing editor of CCH's Annual Guidebook to New York Taxes. He is the co-author of the ABA Sales & Use Tax Desk Book, CCH's New York Residency and Allocation Audit Handbook; New York Sales and Use Tax Answer Book, the New York State Bar Association's Contesting New York State Tax Assessments, 4th Edition; and CCH's New York

Andrew focuses his practice on state and local tax matters. In particular, Andrew manages many different types of tax matters before the New York State Department of Taxation and Finance and New York City Department of Finance from audit through appeal, with a particular focus on New York residency audits. Andrew handles personal income tax, sales tax, and corporate franchise tax matters, including successful appeals regarding qualification for Empire Zone tax credits. Andrew also handles multistate tax matters for New York businesses, including state-level voluntary disclosure projects and audits of New York businesses doing business in other states.

Andrew has significant experience in 548-day rule audits and tax planning. He has successfully helped many clients plan for, execute, and defend on audit, 548-day rule strategies which resulted in nonresident status in New York. Clients he assists include: US expatriates living abroad for employment, those wishing to change their residency to a foreign country, and New Yorkers wishing to minimize State and/or City tax on discrete liquidity events.

Finally, Andrew is heavily involved in the area of multistate tax compliance for cross-border businesses. In conjunction with appropriate federal and international tax planning, Andrew advises on U.S. state and local tax compliance issues to identify tax liability and risk concerns for cross-border businesses. Once the compliance issues are identified, Andrew works with these businesses to resolve past compliance issues and ensure compliance on a go-forward basis.

Kathy concentrates her practice in all aspects of tax and estate planning and administration, wealth preservation and charitable giving, trust administration, Canada/U.S. cross-border tax and estate planning, and business succession planning.

Using her 20 years of experience working with high net worth individuals and complex assets, Kathy crafts client-specific plans designed to maximize tax efficiency without sacrificing legacy objectives like family harmony, philanthropy and stewardship of family assets across multiple generations. Kathy favors a collaborative approach, working with the family’s other advisors, accountants and wealth planners to develop a comprehensive estate roadmap.

Kathy counsels clients with ties to multiple jurisdictions. Whether her clients want to change their domicile or preserve the family cottage, or they have children and grandchildren across the river, Kathy helps them navigate the tax complexities and jurisdictional “peculiarities” that can be a trap for the unwary.

Kathy helps her clients adapt existing, inflexible plans by using statutes in trust-friendly jurisdictions that permit non-judicial trust modifications, mergers and “decanting”. Further, using a combination of sophisticated planning techniques, she enables clients to push significant value and future growth to the next generation while maintaining control over investments and closely-held assets.

Kathy provides clients with expert and sound advice regarding the legal and tax issues associated with charitable giving. She provides guidance as to the structure and distribution of the charitable gift so that it comports with the donor’s intent and maximizes the tax and gift aspects of the donation.

Family businesses present unique legal needs. Legal expertise is needed to maintain stability and unity among family members so as to assure the ongoing vitality of the family as well as the continued viability of the business entity.

Kathy develops applicable succession strategies, manages execution of the plan and devises methods to address changes effectively. She reviews tax and estate planning strategies in order to minimize the income tax and estate tax consequences of the transfer.

Due to the depth of her expertise, Kathy is a frequent speaker on trusts and estates topics at our firm’s annual Florida Residency Series. Throughout her career, she has also given presentations and seminars at the request of other professional organizations.

Kathy exclusively practices U.S. law and is admitted to practice in New York.

Ariele is a senior associate in the State & Local Tax or practice group of Hodgson Russ LLP. Her practice is focused on state and local tax matters, including civil and criminal tax controversies, with an emphasis on New York State tax litigation. Ariele’s experience includes personal income, franchise, sales and use, and fuel taxes. She has successfully represented clients before state agencies and in state and federal court actions and appeals. Ariele also advises clients on tax planning, residency planning and other administrative law matters. Prior to joining Hodgson Russ, Ariele was a law clerk at the New York State Division of Tax Appeals and Tax Appeals Tribunal.