516-227-0700

Patricia C.
Marcin

Trusts & Estates

Partner

Uniondale

T: 516-227-0611

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About Patricia

Patricia C. Marcin concentrates in estate planning, estate and trust administration, and taxation. Her practice includes the preparation of wills and trusts and other estate planning documents and all phases of the administration of estates, including the analysis and review of estate and fiduciary income tax issues and administrative and legal issues in each estate.

Previously, Tricia was a vice president with U.S. Trust Company of New York. Before that, she was associated with the New York City law firm of Shearman and Sterling for over 10 years.

Tricia has authored articles on various estate planning and trust and estate administration topics, and writes a monthly column on trust and estate issues for Lloyd Harbor Life called Wills, Trusts & Estates: Plain & Simple. She also speaks frequently at conferences about tax and legal issues in estate planning and estate administration, including for the NYSCPA Society and the New York State Bar Association.

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Credentials

Education

  • State University of New York at Stony Brook
  • Touro College Jacob D. Fuchsberg Law Center

Bar Admissions

  • New York

Affiliations & Appointments

  • Nassau Estate Planning Council
  • Suffolk Estate Planning Council
  • New York State Bar Association, Trust and Estate Section
  • Nassau County Bar Association, Surrogate Court Committee
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Articles & Advisories

Wills, Trusts & Estates: Plain and Simple – Estate Planning for Families With Children Who Have Special Needs

Estate planning for families who have children with special needs is similar to general family estate planning. The key, however,…

April 15, 2019

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Wills, Trusts & Estates: Plain and Simple – Changing Your “Home” For State Tax Purposes – Not So Easy

It’s March, the winter has dragged on, and many of us are longing for warmer weather.  Some with second homes…

March 15, 2019

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Wills, Trusts & Estates: Plain and Simple – Is It Time to Make a Large Gift?

Under the federal tax law enacted in 2017, the amount of each person’s federal estate and gift tax exemption was…

February 19, 2019

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Wills, Trusts & Estates: Plain and Simple – What Happens to Social Media and Other Digital Life When You Die?

Over the holidays, it’s likely that you or a loved one received some type of computer or device that connects…

January 17, 2019

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Wills, Trusts & Estates: Plain and Simple – Should I Maximize My Charitable Giving Before Year End?

The standard deduction (i.e., the amount you can deduct from your adjusted gross income without itemizing deductions) under the new…

December 18, 2018

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Wills, Trusts & Estates: Plain and Simple – What Is Probate?

When a last will and testament is admitted to probate, it simply means that the court is satisfied that the…

November 19, 2018

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Wills, Trusts & Estates: Plain and Simple – “Should I Have a Revocable Trust?”

A Revocable Trust, AKA a “Living Trust,” is a trust created by written agreement between you, as grantor, and you…

October 18, 2018

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How can a college parent maintain key legal rights?

Your 18-year-old has headed off to college. Despite what you may feel, she will now be considered an adult in…

October 12, 2018

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Wills, Trusts & Estates: Plain and Simple – “Do I Need a Will?”

A Last Will and Testament directs your Executor how and to whom your assets are to be disposed. If you…

September 20, 2018

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Wills, Trusts & Estates: Plain and Simple – “Do-It-Yourself” Wills: A Note of Caution

There are lots of “do-it-yourself” Will programs floating around on the internet. You may be able to save legal fees…

August 24, 2018

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Will, Trusts & Estates: Plain and Simple – Back to Basics: Wills & Revocable Trusts

Wills and revocable trusts basically do the same thing – each is a document in which you give away your assets…

July 09, 2018

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Your “Baby” is Heading to College

While we may know better, an 18-year-old college student is generally considered an adult under New York law. Your rights…

June 21, 2018

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“Your “Baby” is Heading to College – Any Estate Planning Documents Needed?”

While we may know better, an 18 year old college student is generally considered an adult under New York law.…

August 25, 2017

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Joint Accounts: Who Gets the Account Upon Your Death?

An account that is titled in your name and that of your child “with right of survivorship” passes to your…

July 31, 2017

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Wills, Trusts & Estates: To Gift, Or Not To Gift…

Due to current tax laws, giving assets to loved ones (“gifting”) while you are alive, in order to reduce estate…

May 25, 2017

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Should You Create Trusts for Your Kids?

If your children are under age eighteen, you should have trusts for them in your Wills, in the event you…

March 21, 2017

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What Happens to your “Social Media” and other “Digital” Life when you Die?

Over the holidays, it’s likely that you or a loved one received some type of computer or device that connects…

January 11, 2017

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Year End Gifting

Each December I usually write about year-end gifting, as now is the time that many people think about gifting to…

December 13, 2016

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You’ve Won the Lottery!! Now What??

You’ve won the $60 million lottery! What should you do?  Absolutely scream and celebrate quietly with your very immediate family,…

November 21, 2016

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Lifetime Gifting of Family-Owned Businesses – Move Quickly to Avoid Higher Taxes

Many family businesses are held in family limited partnerships (“FLPs”) or limited liability companies (“LLCs”). A parent typically transfers ownership…

November 09, 2016

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The New York State Estate Tax Cliff and the “Santa Clause” Fix

The current per person NYS estate tax exemption is $4,187,500, which means that if you have no spouse (ex. Widowed,…

September 09, 2016

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What Does An Executor Do?

An Executor (technically, Executrix if a woman) is the person you appoint to carry out your wishes as expressed in…

June 20, 2016

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What is Probate?

When a Last Will and Testament is admitted to “probate”, it simply means that the court is satisfied that the…

May 24, 2016

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Inheriting Contaminated Property: What Are The Options?

Mom and Dad owned valuable commercial real property that they rented to various tenants, including a dry cleaner and a…

May 06, 2016

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Changing Your “Home” For State Tax Purposes – Not So Easy

Reprinted with permission from Cold Spring Harbor Living, February 2016. It’s February, the middle of winter, and many of us…

February 23, 2016

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The Easy Way To Charitable Giving, and Even Get Your Kids Involved

One of the easiest ways to give to charity, and one of the best kept “secrets”, is to open a…

February 03, 2016

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Legally Speaking – Year End Gifting

Posted with permission from Cold Spring Harbor Living, December Issue. Each December I usually write about year-end gifting, as now…

December 17, 2015

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Legally Speaking: Joint Accounts – Who Gets the Account Upon Your Death?

Reprinted with permission from Cold Spring Harbor Living | November 2015 issue. An account that is titled in your name…

November 17, 2015

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Legally Speaking: Irrevocable Life Insurance Trusts (ILITs) Can Help You Save Estate Tax

Reprinted with permission from Cold Spring Harbor Life, October 2015 issue. When a loved one dies, the family and the…

November 05, 2015

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Estate Planning For The Second Marriage: “Protecting the Kids”

Reprinted with permission from Cold Spring Harbor Living, September 2015 issue. What is one of the things that kids from…

September 22, 2015

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Advance Directives: Living Wills, Health Care Proxies and Powers of Attorney

Reprinted with permission from Cold Spring Harbor, August issue. We’re in the midst of the summer and no one wants…

August 26, 2015

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Estate Planning Mistakes In Celebrity Estates

Reprinted with permission from Cold Spring Harbor Living, May 2015 issue. Estate planning mistakes by celebrities are no different than…

May 26, 2015

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Tales From the Crypt: Who Decides What Happens to Your Remains?

Reprinted with permission from Cold Spring Harbor Living and Lloyd Harbor Life, March, 2015 issues. Sometimes family members cannot agree…

March 18, 2015

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Wills, Trusts & Estates: What Happens to Your “Digital” Life When You Die?

Reprinted with permission from Cold Spring Harbor Living, February 2015 issue. Over the holidays, it’s likely that you or a…

March 09, 2015

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Wills, Trusts & Estates: Year End Gifting

Reprinted with permission from Cold Spring Harbor Living, December 2014 issue. As year-end approaches, many people think about gifting to…

December 24, 2014

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Wills, Trusts & Estates: Trusts – What Are They?

Reprinted with permission from Cold Spring Harbor Living, November 2014 issue. Trusts and Estates lawyers talk about trusts as if…

November 15, 2014

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Wills, Trusts & Estates: What Does An Executor Do?:

Reprinted with permission from Cold Spring Harbor Living, October 2014 issue. An Executor (technically, Executrix if a woman) is the person…

October 15, 2014

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Back to Basics: Wills & Revocable Trusts

September 23, 2014

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The “New” New York State Estate Tax Law

Reprinted with permission from Cold Spring Harbor Living. Not really. The top New York estate tax rate remains at 16%…

July 11, 2014

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Estate Planning for Families with Children Who Have Special Needs

Reprinted with permission from Cold spring Harbor Living. Estate planning for families who have children with special needs is similar…

June 26, 2014

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Estate Planning for the Second Marriage: “Protecting” the Kids

Reprinted with permission from Lloyd Harbor Life. What is one of the things that kids from a first marriage worry…

May 29, 2014

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“Do-It-Yourself” Wills – A Note of Caution

April 11, 2014

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Is New York State Estate Tax Reform on the Horizon?

Reprinted with permission from Lloyd Harbor Life. Currently, when you die, New York State imposes an estate tax on your…

March 21, 2014

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Wills, Trusts & Estates: Estate and Gift Tax Rates for 2014

February 10, 2014

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Wills, Trusts and Estates – Back to Basics: Wills & Revocable Trusts

January 08, 2014

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Wills, Trusts & Estates: Lifetime Gifting of Discounted Interests – Using FLPs and LLCs

December 12, 2013

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Wills, Trusts & Estates: Using Your IRA to Make Gifts to Charity

November 14, 2013

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Wills, Trusts & Estates: The Easy Way to Charitable Giving, and Even Get Your Kids Involved

Reprinted with permission from Lloyd Harbor Life Community Newsletter. One of the easiest ways to give to charity, and one…

October 08, 2013

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Wills, Trusts & Estates: The Federal Defense of Marriage Act (“DOMA”) and Same Sex Marriage

Reprinted with permission from Lloyd Harbor Life. At the end of June, the U.S. Supreme Court decided the case of…

September 25, 2013

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Will, Trusts & Estates: Plain and Simple: What Does An Executor Do?

July 01, 2013

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WILL, TRUSTS AND ESTATES: “Decanting” Trusts – Sometimes you can change the Terms of an Existing Trust

Reprinted with permission from Lloyd Harbor Life. Sometimes, the terms of an irrevocable trust (one that cannot be amended or…

June 01, 2013

Grantor Trusts – What the Heck are They?

May 01, 2013

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20/20 HINDSIGHT

Reprinted with permission from Lloyd Harbor Life. Yes, sometimes your estate plan can be changed AFTER you die to alter…

April 11, 2013

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WAS THE BIG 2012 GIFT I MADE A MISTAKE?

Reprinted with permission from Lloyd Harbor Life. Many folks hurried to make gifts by midnight December 31, 2012. They feared…

March 01, 2013

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Irrevocable Life Insurance Trusts (ILITs) Can Help You Save Estate Tax

Reprinted with permission from Lloyd Harbor Life. When a loved one dies, the family and the attorney go over the…

February 01, 2013

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House Trusts – Using Your House to Transfer Wealth

January 01, 2013

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Trusts – What are they?

December 01, 2012

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Wills, Trusts & Estates: Annual Exclusion Gifts

November 01, 2012

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Gifts and the $5 Million Federal Exemption Amount: What’s All the Hype About?

October 01, 2012

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Joint Accounts – Who Gets the Account Upon Your Death?

September 01, 2012

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Living Wills, Health Care Proxies and Powers of Attorney

July 01, 2012

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Wills, Trusts & Estates: Plain and Simple- “What is Probate”

June 07, 2012

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Do I Need a Will? Wills, Trusts & Estates: Plain & Simple

This is not as simple to answer as you may think. Tricia Marcin explains how various types of assets are…

April 06, 2012

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Should I Have a Revocable Trust?

Tricia Marcin explains what a revocable trust is and some of the circumstances when it is warranted to have one.…

April 06, 2012

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Estate Tax Portability: Do We Still Need Credit Shelter Trusts?

February 01, 2012

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Beware: Bequests to Non-U.S. Citizen Spouses May Not Qualify for the Estate Tax Marital Deduction

Reprinted with permission from the December 2010 Nassau Lawyer. Generally, for purposes of computing the Federal estate tax (as well…

December 01, 2010

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Client Advisory – Recession Presents Opportunities for Estate Planning with Real Estate

As we all know, commercial real estate holdings have been significantly impacted by the recession. Vacancy rates have risen, rents…

October 01, 2010

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Client Advisory – The 2010 Federal Estate Tax “Repeal”

As you may already know, much to the astonishment of the legal community, Congress has failed to pass legislation extending…

February 23, 2010

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Press Releases

The Long Island Community Foundation Has Named Patricia Marcin Chair of its Board of Directors

The Long Island Community Foundation has named Patricia (Tricia) Marcin of Farrell Fritz, Chair of its Board of Directors. Tricia…

March 01, 2019

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30 Farrell Fritz Attorneys Recognized as 2018 Leading Lawyers in Their Respective Areas of Practice

Farrell Fritz had a combined total of 30 attorneys selected to the 2018 New York Metro Super Lawyers and New…

September 13, 2018

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Farrell Fritz Receives Tier 1 Ranking in 2018 U.S. News – Best Lawyers’ “Best Law Firms”

Farrell Fritz is pleased to announce that, for the sixth consecutive year, the firm has received a Tier 1 Ranking…

November 01, 2017

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31 Farrell Fritz Attorneys Recognized as 2017 Leading Lawyers in their Respective Areas of Practice

Farrell Fritz had a combined total of 31 attorneys selected to the 2017 New York Metro Super Lawyers and New…

September 20, 2017

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30 Farrell Fritz Attorneys Recognized as 2016 Leading Lawyers in their Respective Areas of Practice

Farrell Fritz had a combined total of 30 attorneys selected to the 2016 New York Metro Super Lawyers and New…

September 21, 2016

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30 Farrell Fritz Attorneys Recognized as 2015 Leading Lawyers in their Respective Areas of Practice

Farrell Fritz had a combined total of 30 attorneys selected to the 2015 New York Super Lawyers and New York…

September 16, 2015

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Patricia Marcin to Receive Long Island Business News’ “Top 50 Most Influential Women in Business” Award

Farrell Fritz is pleased to announce that partner Patricia (Tricia) Marcin will receive Long Island Business News’ “Top 50 Most…

September 02, 2015

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CCFA Honors Thomas J. Killeen; LICF Appoints Patricia C. Marcin Vice Chair, Board of Advisors

Farrell Fritz is pleased to share the following news regarding two of our partners. Thomas J. Killeen will receive the…

March 11, 2015

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Farrell Fritz Promotes Patricia Marcin to Partner and Three Associates to Counsel

Farrell Fritz is pleased to announce the promotions of Patricia C. Marcin to partner and John C. Armentano, Katherine A.…

January 07, 2015

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30 Farrell Fritz Attorneys Recognized as 2014 Leading Lawyers in their Respective Areas of Practice

Farrell Fritz had a combined total of 30 attorneys named to the 2014 New York Super Lawyers and New York…

September 23, 2014

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Patricia Marcin of Farrell Fritz Earns New Position on North Shore-LIJ Huntington Hospital Board

Farrell Fritz proudly announces that trusts and estates attorney Patricia C. Marcin has recently been appointed chair of the Development…

May 30, 2013

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Robert Creighton, Patricia Marcin and David Curry to Receive “Leadership in Law” Awards

Farrell Fritz congratulates Robert C. Creighton, Patricia C. Marcin and David M. Curry on being selected to receive Long Island…

November 12, 2012

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Patricia C. Marcin Named a Founding Director of Cold Spring Harbor Educational Foundation

Farrell Fritz is pleased to announce that trusts and estates attorney Patricia C. Marcin is a founding executive board member…

October 23, 2012

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Farrell Fritz Attorneys Recognized as Leading Lawyers in their Respective Areas of Practice

Farrell Fritz congratulates ten partners and one counsel on being selected for the 2012 New York Super Lawyers – Metro…

October 11, 2012

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Patricia C. Marcin Elected to North Shore-LIJ Huntington Hospital’s Board of Directors

Farrell Fritz is pleased to announce that trusts and estates attorney Patricia C. Marcin has been elected to Huntington Hospital’s…

April 26, 2012

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Patricia C. Marcin Appointed to the Caumsett Foundation’s Board of Directors

Farrell Fritz, P.C. congratulates trusts and estates attorney, Patricia C. Marcin, on her recent appointment to the Caumsett Foundation’s Board…

January 24, 2011

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Patricia C. Marcin Elected to the Board of Directors for the Long Island Community Foundation

Farrell Fritz trusts and estates attorney, Patricia C. Marcin, has been elected to the Board of Directors for the Long…

June 08, 2010

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Patricia C. Marcin Appointed to the Board of the Huntington Ballet Theatre

February 07, 2008

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Dual Appointments for Patricia C. Marcin

June 05, 2007

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Recognition

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AV Preeminent Martindale-Hubbell

Peer Review Rating

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Super Lawyers

New York—Metro (Estate Planning & Probate) 2012–2018

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Long Island Business News

2015 Top 50 Most Influential Women in Business Award

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Long Island Business News

2012 Leadership in Law Award

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Hofstra Law

2019 Outstanding Woman in Law

Community Work

Tricia was a founding director of the Cold Spring Harbor Educational Foundation (CSHEF) and a past president of the Cold Spring Harbor Special Education Parent Teachers Association (SEPTA).

In 2013, Tricia was appointed chair of the development committee of the board of trustees of Northwell Huntington Hospital. She serves on the board of directors of Northwell Huntington Hospital and is a member of the professional advisory committee for the Northwell Foundation.

She is the chair of the board of advisers for The Long Island Community Foundation. Tricia also serves on the board of advisors for the North Shore Holiday House. She formerly served on the Caumsett Foundation’s board of directors.

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