Joseph T. La Ferlita focuses his practice on estate planning and the administration of estates and trusts. Joseph counsels individuals planning their estates, beneficiaries, corporate and noncorporate fiduciaries, and not-for-profit entities (including private foundations and public charities) on a multitude of tax and property law issues. He is actively involved with the Trusts and Estates Section of the New York State Bar Association, most recently having been appointed District Representative, making him responsible for voting on proposed trusts and estates-related legislation and developing Continuing Legal Education seminars for attorneys. He also is a member of a Special Committee charged with reviewing and suggesting revisions to the proposed New York version of the Uniform Trust Code, which, if enacted, would constitute a major development in New York trust law.
On the administration side, I represent beneficiaries, executors, administrators and trustees. Often, it’s in the context of various Surrogate’s Court proceedings, such as those related to probate, accountings, a surviving spouse’s right of election, reformation and construction of wills and trust, and cy-près. It may involve seeking Private Letter Rulings from the IRS on tax issues or defending clients in the context of audits of estate tax returns, gift tax returns and personal New York State income tax returns (the latter insofar as the issue relates to residency and whether New York State can properly tax the client’s income). I also have represented clients in disputes with the IRS in the U.S. Tax Court. So, while I focus on estate planning and administration, I’m very much involved in the litigation process if an issue requires court intervention.
“We work closely with our clients in navigating the legal issues with which they are confronted, helping them achieve their goals in an ethical, efficient and expeditious manner.”