JOSEPH P. GAFFNEY, ESQ., a partner at Simon, Eisenberg & Baum, LLP, is a trusts and estates practitioner, concentrating in estate planning and estate administration. He has extensive experience drafting wills, GRATs, QPRTs, insurance and other trust agreements, stockholders' agreements and all other documents necessary to implement an overall estate plan, as well as health care proxies, living wills and powers of attorney. Mr. Gaffney has been involved in planning and administering trusts for several family groups of extensive wealth. In handling trust administration, Mr. Gaffney advises trustees on their obligations to the various beneficiaries and the guidelines to be established for the trust's investments, as well as tax planning opportunities. In handling estate administration, Mr. Gaffney focuses on acquainting executors with respect to their tax, accounting and other fiduciary obligations to assist them in carrying out their duties. Mr. Gaffney has substantial experience in the probate and administrative processes, as well as postmortem tax planning techniques and the preparation of estate tax returns, fiduciary income tax returns and accountings. Mr. Gaffney regularly appears in Surrogate's Court in contested probate, construction and administration proceedings, and he has lectured on the topic of trusts. Prior to joining the firm, Mr. Gaffney worked at Windels Marx Lane & Mittendorf, LLP and Kurzman Eisenberg Corbin & Lever LLP. Mr. Gaffney received his Juris Doctorate, cum laude, in 1989 from St. John's University School of Law, where he was selected for the school's Journal of Legal Commentary. His Article "Can the IRS "White-Out" the Decision of the Surrogate's Court? United States v. White" was published by the St. John's Journal of Legal Commentary. Mr. Gaffney received his undergraduate degree in liberal arts from St. John's University.
