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Ray, J. Thomas

Name:Ray, J. Thomas
Practice In: Bankruptcy & Debt ,Collection ,Business Law ,Contract ,Corporate ,Employment ,Government ,Government Contract ,Lawsuit & Dispute ,Litigation
Location:500 West Capitol, Room D144
Little Rock, AR 72201
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Fax: (501) 604-5321
 

Salvatore M. Di Costanzo is a partner with the firm of McMillian, Constabile, Maker & Perone, LLP. Mr. Di Costanzo is an attorney and accountant whose main areas of practice include Elder Law, Trusts and Estates, and Tax Law. Prior to being a partner with McMillian, Constabile, Maker & Perone, LLP, Mr. Di Costanzo was an attorney with Ernst & Young, LLP in its estate and business succession planning group, where he provided estate planning and income tax services for individuals, corporate executives, and closely-held business owners, as well as estate and trust taxation and administration services. Prior to practicing law, Mr. Di Costanzo was an auditor with Deloitte & Touche, LLP in Stamford, CT. He earned a B.B.A. in accounting from Siena College and a J.D. from Pace University School of Law. Mr. Di Costanzo is a member of the National Academy of Elder Law Attorneys and American Bar Association while also being a member of in the elder law section of the New York State Bar Association ("NYSBA") and Westchester County Bar Association ("WCBA"). He is the immediate past chair of the elder law committee of the WCBA, past co-vice chair of the estate planning and tax committee and a current member of the executive committee of the NYSBA elder law section. Mr Di Costanzo serves on the Board of Directors of the WCBA. He is licensed to practice law in New York, Connecticut, the United States Supreme Court, the United States Tax Court and the United States District Court for the Southern District of New York. Mr. Di Costanzo is a frequent author and lecturer on current elder law and tax topics. He can be reached at (914) 834-3500 or via email @ smd@mcmplaw.com.

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