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Michael S. Schwartz
Michael S. Schwartz
Partner
New York, NY
| (212) 297-2428
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Overview

Michael Schwartz advises high net worth individuals, fiduciaries and family offices on sophisticated private client matters involving trusts and estates, including tax and succession planning. His practice focuses on domestic and multijurisdictional estate planning for high net worth individuals, extending to all facets of estate, gift and generation-skipping transfer tax planning. Michael also assists clients with succession and governance planning in contemplation of the transition of assets from generation to generation.

In addition, Michael advises fiduciaries and beneficiaries on all phases of estate and trust administration. He also has extensive experience with gift and estate tax audits.

Michael is a leading voice in the field of trusts and estates. He has been a frequent speaker, author and contributor to publications on issues relating to trusts, estates and succession planning. He has been a ranked practitioner in private client law in New York in Chambers HNW* since the inception of its rankings. In 2023, he was elected to serve as Chair of the Trusts and Estates Law Section of the New York State Bar Association, where he has also served as Vice-Chair, Treasurer and Secretary. He was a former member of the Board of Directors of the Estate Planning Council of New York City, where he currently serves as Co-Chair of the International Estate Planning Committee. In addition, Michael is a Fellow of the prestigious American College of Trust and Estate Counsel (ACTEC). He is an Adjunct Professor of Law at Fordham University School of Law in New York City, teaching a class entitled Trusts and Estates Drafting, and is the co-author of the 14th edition of the Practicing Law Institute treatise entitled Stocker on Drawing Wills and Trusts, which is updated annually.

* No aspect of these advertisements has been approved by the highest court of any state. See Awards Methodology.

Education and Credentials

Education

  • New York University School of Law, J.D., 2007
  • University of Illinois, B.A., 2004

Admissions

  • State of New York
  • U.S. District Court, Southern District of New York
  • U.S. Tax Court

Affiliations

  • New York State Bar Association, Trusts and Estates Section, Chair, 2023; Vice-Chair, 2022; Secretary, 2021; Treasurer, 2020; First District Representative, 2019; Chair of the Estate and Trust Administration Committee, 2017-2018
  • Estate Planning Council of New York City, International Estate Planning Committee, Co-Chair, 2022-2023; Board of Directors, 2019-2022
  • American College of Trust and Estate Counsel (ACTEC), Fellow
  • Society of Trust and Estate Practitioners (STEP)

Recognition and Community

No aspect of this advertisement has been approved by the highest court of any state. Prior results do not guarantee a similar outcome. See Awards Methodology.

Recognitions

Chosen for inclusion in The Best Lawyers in America (Woodward/White, Inc.) for Trusts and Estates, 2023-2025

Chosen for inclusion in Chambers HNW Guide (Chambers & Partners) of recognized practitioners for wealthy individuals and families in New York, 2019-2024

Recipient of the Trusts and Estates Distinguished Author Award, 2017

Community Involvement

Fordham University School of Law, Adjunct Professor

News & Insights

Thought Leadership

News

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In The Media

Publications

  • Generational Resilience Through the Integration of Governance into Structure , The International Family Offices Journal , October 19, 2020
  • It Takes A Village… Again , STEP Journal Vol. 28 Issue 4 , September 3, 2020
  • Generational Resilience Though the Integration of Governance into Structure , The International Family Offices Journal , September 2020
  • Family Governance: Generational Continuity Through Risk Mitigation , 32nd Annual RPTE National CLE Conference, American Bar Association's Real Property, Trust and Estate Law Section , May 14, 2020
  • GST Allocations: Often Automatic, but Rarely Straightforward | January 2020 , Tax Notes , January 6, 2020
  • Miscellaneous Thoughts on Miscellaneous Itemized Deductions: Updates on Federal and New York Law , New York State Bar Association Trusts and Estates Law Section Journal , October 1, 2019
  • Generation-Skipping Transfer Tax Exemption Allocation: Often Automatic, But Rarely Straightforward , 34th Annual Spring Fiduciary Tax Day Conference, Committee of Baking Institutions on Taxation , July 17, 2019
  • The Basics of Basis in Estate Planning | 2019 , Tax Conferences in July, New York University School of Professional Studies , July 16, 2019
  • The Anatomy of a Trust , New York State Bar Association, Trusts & Estates Law Section and the Committee on Continuing Legal Education , May 31, 2019
  • The Trump Effect: Practical Drafting Tips for Estate Planners in Uncertain Times , The Current , November 1, 2017
  • Who Needs a Decanting Statute? , NYSBA Trusts and Estates Law Section Journal , October 1, 2017
  • New IRS Release of Estate Tax Lien Requirements , Probate and Property Magazine , March 1, 2017
  • The Chan Zuckerberg Initiative , Trusts & Estates Magazine , May 1, 2016
  • International Estate Planning for the Domestic Lawyer , Estate Planning Magazine , April 1, 2016
  • 14th Edition of Stocker on Drawing Wills and Trusts , Practicing Law Institute , November 1, 2015
  • Fiduciary Exception to the Attorney-Client Privilege , Estate Planning Magazine , February 1, 2015
  • Lost Trusts in New York – The Case for Statutory Intervention , NYSBA Trusts and Estates Law Section Journal , June 1, 2014
  • The Case for Eliminating Crummey Powers , Law360 , May 28, 2014
  • Decanting and Compulsory Accounting Under New York Law , The New York Law Journal , April 1, 2014
  • "Rachal v. Reitz and the Evolution of the Enforceability of Arbitration Clauses in Estate Planning Documents , Probate and Property Magazine , November/December 2013

Media Mentions

Speaking Engagements

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Practices & Industries

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