Skip to Main Content
Services Talent Knowledge
Site Search


He | Him | His


"Nothing is more gratifying than developing a plan to accomplish an objective that a client did not think was possible."



Tim primarily concentrates his practice on developing thorough estate planning, tax, and business- succession strategies that achieve clients’ personal and business objectives. He provides guidance on a broad range of estate- and business-planning matters, including estate, gift, and income tax planning; prepares wills, revocable trusts, irrevocable trusts, powers of attorney, health care proxies, and beneficiary designations; and forms and structures corporations, limited liability companies, partnerships, and other entities. Tim’s clients range from business owners with complex estate plans looking to minimize tax liabilities through trusts and other estate-planning techniques to individuals seeking to protect assets from the cost of long-term care.

Tim partners with clients to accomplish their objectives while also addressing emotional, legal, tax, and technical considerations. He works closely with fiduciaries on estate and trust administration matters to implement strategies allowing beneficiaries to avoid paying unnecessary estate and income taxes. As a former tax practitioner, Tim also represents clients being audited by federal or state tax departments in connection with estate, gift, income, and other tax matters.

Tim has extensive experience counseling business owners as part of business succession planning, including transitioning ownership among family members, negotiating exit strategies involving key employees, and selling businesses to third parties. He strives to understand the emotional, financial, and operational needs of the owner and the business before developing strategies to implement succession plans, including the formation of entities and preparing agreements with executive or key employees. Tim also routinely addresses business and taxation concerns through the development of owner agreements such as shareholder, operating, and buy-sell agreements.

Bar Associations

  • Monroe County Bar Association, Business Law Council, Former Chair
  • New York State Bar Association, Taxation and Trusts and Estates Sections

Selected Memberships & Affiliations

  • Estate Planning Council of Rochester

Representative Experience

  • Represented a manufacturing company and its family owners in connection with a partial sale of the company to an ESOP.
  • Successfully negotiated the settlement of an IRS estate-tax audit with a minimal payment, where the IRS initially sought to assess more than $400,000 of additional estate taxes.
  • Represented executives of publicly traded companies in designing and implementing gifting strategies using trusts to optimize asset transfers for estate- and gift-tax purposes.
  • Represented third-generation owners of a family business in negotiating and formulating a business-succession plan allowing a second-generation owner to retire.
  • Represented an agricultural family business in crafting and implementing a business-succession plan with a complex management structure and assisted in the transition of ownership to a successor family member.

Prior Experience

  • Lacy Katzen LLP, Partner

Selected Community Activities

  • Big Brothers Big Sisters of Greater Rochester, Board Member and Former Treasurer
  • American Cancer Society, Planned Giving Advisory Council Member

Selected Honors

  • The Best Lawyers in America®: Closely Held Companies and Family Businesses Law, 2021–2024; Corporate Law, 2022–2024; Rochester "Lawyer of the Year": Closely Held Companies and Family Businesses Law, 2023
  • Selected to Super Lawyers Upstate New York Rising Stars, 2013–2015 and 2017

Selected Speaking Engagements

  • Monroe County Bar Association, “Litigating a Buy-Sell Agreement” CLE, Chair
  • Monroe County Bar Association, “Executive Compensation & Section 409A” CLE, Chair
  • Monroe County Bar Association “Partnership Accounting Concepts for Business Lawyers” CLE, Chair

Selected Media

Selected Alerts & Blog Posts

Featured Media


OMIG's Abbreviated Self-Disclosure Process: What Providers Need to Know


Massachusetts High Court Ruling Raises Standard of Care, Stakes for Broker-Dealers


New York State Passes Law Barring Employers From Mandating Employee Attendance at Captive Audience Meetings


Second Department Declines to Expand Scope of Arons


NYS DOH Issues New Notice Requirement for Facility Fees


Massachusetts Proposes Adoption of 2022 UCC Amendments for Hybrid Transactions

This site uses cookies to give you the best experience possible on our site and in some cases direct advertisements to you based upon your use of our site.

By clicking [I agree], you are agreeing to our use of cookies. For information on what cookies we use and how to manage our use of cookies, please visit our Privacy Statement.

I AgreeOpt-Out