David Luzon, JD(US)
David is a trust and estate and wealth planning attorney with over 25 years of experience. His clients include individuals and families with domestic and cross-border estate, trust, and business succession planning and administration matters. He also represents large institutional executors and trustees, individual fiduciaries, and sometimes beneficiaries in estate and trust accounting and administration matters, and he provides general fiduciary representation.
David advises on asset-protection planning, dynasty-trust planning, and elder law. He counsels clients in estate, gift, generation-skipping transfer, income-tax, and Medicaid- and retirement-benefits planning; charitable-giving techniques; and guardianship matters.
He has extensive experience preparing estate planning documents, including wills, trusts, powers of attorney, health care proxies, and other documents. He advises on structuring family limited partnerships, LLCs, and corporations for liability protection and transition of ownership. He works with business owners on operating, shareholder, and buy-sell agreements to coordinate with the owner’s business and estate planning goals.
David works closely with individual and institutional fiduciaries on estate and trust administration and settlement matters, including advising them on issues related to exercising proper fiduciary oversight, analyzing beneficiary requests, and protecting against claims against the estate, the trust, and the executor or trustee.
David’s approach with clients is to provide comprehensive analysis and advice on all aspects of a client’s matter and to recommend, craft, and implement strategies to accomplish the client’s goals.
- American Bar Association, Real Property, Probate, and Trust Law and Tax Law Sections
- Bar Association of Erie County, Surrogate’s Court Practice & Procedure Committee
- New York State Bar Association, Trusts and Estates, Tax, Elder Law, and International Sections
Selected Memberships & Affiliations
- Estate Analysts of Western New York
- Financial Planning Counselors of Western New York
- National Academy of Elder Law Attorneys (NAELA)
- Estate Planning Council of Canada
- Estate Planners’ Council of Halton, Canada