Associate

Martin Daniels focuses his practice in the areas of estate, tax and charitable planning for individual clients including corporate executives and closely held business owners, estate and trust administration, non-profit institutions, and real estate.

Martin has extensive experience counseling individuals and families in the estate planning area in the use of sophisticated techniques to minimize (or in some cases eliminate) federal and state estate and gift tax obligations while accomplishing the orderly and tax efficient transfer of family wealth to the next generation.

In his practice, Martin also regularly counsels individual and corporate clients in connection with their rights and responsibilities as fiduciaries in the settlement and administration of estates and trusts, including the use of various post-mortem techniques to minimize federal and state estate and gift transfer taxes.

Martin also is involved in supervising various probate administration matters in the New York Surrogate's Court and the Connecticut Probate Courts, from the initial probate petitions to final distributions and preparation of the fiduciary's account. Martin also represents fiduciaries in contested estate tax proceedings before the Internal Revenue Service, the New York Department of Taxation and Finance and the Connecticut Department of Revenue Services.

Martin also has significant experience counseling individual clients, closely held business owners and fiduciaries in the transactional and tax aspects of commercial and residential real estate acquisitions, dispositions and leasing transactions.

Martin has lectured on matters related to estate planning and estate administration.