Leslie Levin: Estate Attorney New York - Inheritance Tax Lawyer - Estate Administration Attorney NY

Leslie Levin

llevin@cuddyfeder.com 914 761 1300

"In the absence of a mensch, be a mensch." - Barry J. Effron

Overview
Overview
Awards + Recognitions
Professional Associations
Presentations + Publications
Community Service
Extracurricular
Leslie is Special Counsel to the firm and Vice-Chair of the Trusts, Estates & Elder Law group. She practices in estate planning, probate, estate administration, trust administration, gift and generation-skipping tax transfer planning, asset protection, charitable planning, special needs planning, guardianships, Medicaid planning and elder law. Leslie assists clients in reducing the tax impact on wealth, helps preserve family-owned businesses and offers her vast estate-planning experience in the area of non-U.S. persons. She has experience in transferring real estate, partnership interests and other assets. She also creates and dissolves not-for-profit organizations.

Leslie’s clients are diverse, ranging from entrepreneurs, professionals and retirees to new parents, grandparents and domestic partners, as well as directors and officers of charitable entities. She also represents executors and trustees in connection with the administration of trusts and estates, including informal and judicial accountings. Leslie serves as executor for client’s estates and as a trustee for a number of trusts.

As part of her estate planning, special needs planning and elder law practice she prepares:

  • Wills, simple and complex
  • Health Care Forms
  • Powers of Attorney
  • Family Limited Partnership Agreements (“FLPs”)
  • Limited Liability Company Agreements (“LLCs”)
  • Revocable or “Living” Trusts
  • Generation Skipping Transfer (“GST”) Tax Exemption Trusts
  • 2503(c) Trusts (trusts for minors)
  • Life Insurance Trusts (“ILITs”)
  • Pet Trusts
  • Grantor Retained Annuity Trusts (“GRATs”)
  • Qualified Personal Residence Trusts (“QPRTs”)
  • Intentionally “Defective” Grantor Trusts (“IDGTs”)
  • Martial Trusts (“QTIPs” and “QDOTs”)
  • Private Letter Rulings
  • Federal Gift-Tax Returns
  • Special/Supplemental Needs Trusts (“SNTs”)
  • Irrevocable Lifetime Trusts
  • Guardianship proceedings
  • Medicaid Applications
  • Pooled Income Trust Applications
  • Promissory Notes

As part of her estate administration practice she prepares:

  • Probate Proceedings
  • Accountings
  • Accountings Contests
  • Fiduciary Appointments and Resignations
  • Inventories
  • Disclaimers
  • Federal and State Estate Tax Returns

As part of her charitable planning practice she prepares:

  • Charitable Trusts
  • Federal and State Tax-Exempt Applications and dissolutions
  • Certificates of Incorporation
  • By-laws
  • Minutes

Additional services she provides are:

  • Estate Administration
  • Will Contests
  • Surrogate’s Court Litigation
  • Asset Disposition
  • Post-mortem Planning
  • Fair Hearings

Education

  • University of Pennsylvania Law School, J.D.; 1997
  • Brandeis University, B.A., summa cum laude, Phi Beta Kappa, High Honors; 1994

Admissions/Courts

  • New York
  • Connecticut

Awards + Recognitions

  • New York Metro – Top Women Super Lawyers; 2015 – 2021
  • Metro Edition of New York Super Lawyers; 2014 – 2022
  • UJA-Federation of New York Women’s Leadership Institute, selected as participant; 2006-2007
  • United Jewish Communities Women’s National Young Leadership Cabinet Acharai Mentorship Program, selected as participant; 2006
  • Brandeis University Alumni Association 2004 Young Leadership Award; 2004
  • UJA-Federation of New York: The Leadership Institute, selected as participant; 2003
  • Binyan Award, UJA-Federation of New York; 2002
  • Dor L’Dor Award, Shaare Zedek Medical Center, Jerusalem; 1997

Professional Associations

  • New York State Bar Association
  • National Association of Professional Women
  • Westchester Women’s Bar Association
  • Women’s Bar Association of the State of New York

Presentations + Publications

“Estate Planning in New York: Financial and Medical Decision-Making, Guardianships”
NBI National Business Institute
October, 2022
Lecturer

“Estate Planning in New York: From A to Z Essential Tax Tactics”
NBI National Business Institute
October, 2022
Lecturer

“Estate Planning in New York: From A to Z: Gifts, Joint Accounts, Intervivos Transfers, LLCs, IRAs and Annuities”
NBI National Business Institute
October, 2022
Lecturer

“Estate and Trust Administration: Key Tasks, Forms, Procedures and More”
NBI National Business Institute
October, 2022
Lecturer

“Medicaid Rules Update 2022: Qualifying Clients for Nursing Home Care”
NBI National Business Institute
June, 2022
Lecturer and Author

“Planned Giving for Your Family and the Charities You Care About”
Mercy College
March 2, 2021
Lecturer

“20 for 20 in 2020 on Estate Planning”
Norton Advisory Group
December 2020
Lecturer

“Mastering Flexible Irrevocable Trusts & Trust Planning CLE“
The Rossdale Group
December 9, 2020
CLE Lecturer and Author

“Norton Advisory Group Webinar: 20 for 20 in 2020 on Estate Planning“
Norton Advisory Group
October 27, 2020

“Probate Boot Camp – Handling Debts and Creditor Claims and Spouse’s Elective Share vs Second Probate” 
NBI National Business Institute,
June 13, 2019; Lecturer and Author

“Who Can Make Medical Decisions for You?”
Cuddy & Feder Insights
Blog
March 28, 2019
Author

“Estate Planning: Top 7 Tools to Know – Advance Directive Tips: Making Healthcare Wishes Explicit and Tax Minimization Tactics: Portability, Step-Up Basics And More”
NBI National Business Institute
December 13, 2018
Lecturer and Author

“The Probate Process from Start to Finish: Handling Claims Against the Estate, Tax Reporting and Post Mortem Tax Matters and Ethics”
NBI National Business Institute
August 6, 2018
Lecturer and Author

“The IRS 501(c)(3) Application: A Step-by-Step Guide”
NBI National Business Institute, December 5, 2017; Lecturer and Author

“Trusts From A to Z – Generation Skipping/Dynasty Trusts and Charitable Trusts”
NBI National Business Institute, September 25, 2017; Author

“Estate Administration From Start to Finish: Handling Estate Administration Tax Issues and Complex Issues In Estate Administration”
NBI National Business Institute, July 25, 2017; Lecturer and Author

“Estate Planning and Administration: The Complete Guide – Common Trust Structures and Their Tax Consequences, Marshalling Assets and Dealing with Creditors and Probate Process Overview”
NBI National Business Institute
May 15, 2017
Lecturer and Author

“Probate Boot Camp – First Steps, Educating the Personal Representative and Spouse’s Elective Share vs. Second Probate”
NBI National Business Institute, December 8, 2016; Lecturer and Author

“Trusts 101 – Trusts Used for Tax Reduction and Estate Planning for the Disabled”
NBI National Business Institute
May 23, 2016
Lecturer and Author

“Dealing with Family Dynamics: Past, Present and Future”
Cuddy & Feder Blog
April 18, 2016

“Estate Planning Checklist”
Cuddy & Feder Insights
April 04, 2016
Author

“Key Membership Provisions for By-Laws of Not-for-Profit Entities”
Cuddy & Feder Blog
April 04, 2016
Author

“Estate Planning Check Up”
Cuddy & Feder Blog
February 5, 2016
Author

“Estate Planning from A to Z – Trusts Used for Tax Reduction, Who is the Fiduciary?, Key Elements of Effective Wills, Client Screening and Intake, and Business Succession Planning” 
NBI National Business Institute
December 11, 2015
Lecturer and Author

“The Probate Process from Start to Finish – Administering the Estate Effectively and Determining if Spouse’s Elective Share is a Reasonable Option” 
NBI National Business Institute
September 18, 2015
Lecturer and Author

“The Paralegal’s Guide to Drafting Nonprofit Documents – Articles of Incorporation and Corporate Bylaws”
IPE Institute for Paralegal Education
June 16, 2015
Lecturer and Author

“Medicaid Update 2015 – Medicaid Estate Recovery” 
NBI National Business Institute
February 12, 2015
Lecturer and Author

“Creative Tax and Estate Planning Ideas – Case Studies”
The New York NAPFA Study Group
September 17, 2014
Lecturer and Author

“Estate Planning for Families with Special Needs“
Grandparents’ Support Group for the Autism Center
Westchester Jewish Community Services (WJCS)
May 14, 2014
Lecturer and Author

“Estate Planning for Families with Special Needs”
Building Communities, JCC on the Hudson
April 1, 2014
Lecturer and Author

“The Probate Process from Start to Finish – Administering the Estate Effectively, Determining if Spouse’s Elective Share is a Reasonable Option, and Understanding the Laws of Intestacy and How They May Apply” 
NBI National Business Institute
December 5, 2013
Lecturer and Author

“Creative Tax and Estate Planning Ideas – A Case Study” 
UJA-Federation of New York 23rd Annual Westchester Estate, Tax & Financial Planning Conference
May 23, 2013
Lecturer and Author

“Trusts 101 – Trusts Used for Tax Reduction”
NBI National Business Institute
May 13, 2013
Lecturer and Author

“Estate Administration Procedures: Why Each Step is Important – Foundations of Estate Administration Defined and Preparing to Begin the Administration Process” 
NBI National Business Institute
December 4, 2012
Lecturer and Author

“Top 10 Estate Planning Techniques – Annual Exclusion Gifting and Wills”
NBI National Business Institute
June 26, 2012
Lecturer and Author

“Planning for Clients with $5 Million or Less “
UJA-Federation of New York 22nd Annual Westchester Estate, Tax & Financial Planning Conference
May 24, 2012
Lecturer and Author

“The Probate Process From Start to Finish – Administering the Estate Effectively and Determining if Spouse’s Elective Share is a Reasonable Option”
NBI National Business Institute
September 20, 2011
Lecturer and Author

“Divorce and Estate Planning: An Unholy Marriage”
UJA-Federation of New York 21st Annual Westchester Estate, Tax & Financial Planning Conference
May 19, 2011
Lecturer and Author

“Estate Planning Basics: Wills and Trusts and Charitable Planning ”
NBI National Business Institute
May 16, 2011
Lecturer and Author

“Probate Practice: The Essential Basics – Initiating the Probate Process and Common Probate Problems and How to Solve Them”
NBI National Business Institute
August 24, 2010
Lecturer and Author

“Gift Planning”
UJA-Federation of New York Westchester Business and Professional Division Board Meeting June 8, 2010
Lecturer

“Nuts and Bolts of Forming and Administering Charitable Entities”
UJA-Federation of New York 20th Annual Westchester Estate, Tax & Financial Planning Conference
May 27, 2010
Lecturer and Author

“Avoiding Ethical Minefields”
UJA-Federation of New York 19th Annual Westchester Estate, Tax & Financial Planning Conference
May 21, 2009
Lecturer and Author

“Top 10 Estate Planning Techniques:  Wills and Annual Exclusion Gifting”
NBI National Business Institute
May 20, 2009
Lecturer and Author

“Failure to File”
Women’s Bar News of the State of New York
October November 2008
Volume 21, Number 1
Author

“What Will Your Legacy Be?”
Purchase College, State University of New York
2008
Lecturer and Author

“Fetching Farewell”
New York Dog Magazine
November 2005
Quoted

“Charitable Trusts”
Brandeis University Alumni Association
2002
Lecturer and Author

From the Blog

Do Not Name Your Minor Children as Beneficiaries
July 2, 2019
Who Can Make Medical Decisions for You?
March 28, 2019
Dealing with Family Dynamics: Past, Present and Future
April 18, 2016
Key Membership Provisions for By-Laws of Not-for-Profit Entities
April 4, 2016
Estate Planning Check Up
February 5, 2016

Community Service

  • Brandeis University Alumni Association:
    – Nominating Committee; 2019-present
    – Alumni Board of Directors; 2017-present
    – Alumni Club of New York City Lawyers Network, Founder, Past Chair, Past Steering
    Committee and Member; 2000-present
    – Alumni Club of Westchester and Southern Connecticut Co-President; 2017-present; Steering Committee; 2011-2016
    – Class of 1994 Annual Fund Committee, Chair; 2005-present
    – Alumni National Campaign Committee; 2003-present
    – Reunion, Chair; 1998-1999, 2003-2004, 2008-2009, 2013-2014
    – Family Network, Founder, Past Chair and Member; 2004-2008
  • The Jewish Education Project, Westchester Regional Advisory Committee; 2007-2012
  • The Leukemia & Lymphoma Society, Light the Night Walk, Antibodies Team (one of the largest and highest grossing fundraising teams in the country), Member; 2001-2008
  • Solomon Schechter School of Westchester, Alumni Capital Campaign, Co-Chair 1999-2001; 50th Anniversary Class Representative 2015-2016
  • UJA-Federation of New York Westchester Division:
    – Executive Committee; 2014-present
    – Leadership Development Chair; 2015-2020
    – Leadership Cabinet; 2013-2017
    – Westchester Business and Professional Division:
    – Board; 2009-present
    – Campaign Committee Chair; 2020-present
    – Co-Chair of Division Board; 2013-2015
    – Executive Committee; 2010 – present
    – Spring Breakfast Co-Chair; April 7, 2011; March 14, 2013
    – Planned Giving Co-Chair; 2009-2013
    – Nominating Committee; 2011- present
    – Westchester Special Needs Roundtable; 2011-2018
    – Westchester Women’s Business and Professional Division Board; 2007-2009
    – Westchester Business and Professional Mothers Division, Founder and Co-Chair; 2008-
    2009
    – Planning and Grants, Committee on Ethiopian Resettlement; 2003-2008
    – Young Lawyers Division, Steering Committee; 2002-2008
  • United Jewish Communities Women’s National Young Leadership Cabinet: 2002-2008
    – Class Chair; 2007-2008

 

Extracurricular

  • Leslie lives in White Plains with her husband, Jason, Group Director, Data Science at Red Fuse, a large media and communications agency in New York, with their three children, Nathaniel, Audrey and Joshua, and three cats, Car, Mama and Papa.
Practices
Non-Profit Organizations Trusts, Estates + Elder Law

Leslie Levin

Rated by Super Lawyers

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During my first year in law school at my grandfather’s shiva, I overheard the trusts and estates attorney telling my father and uncles not to worry. That was his job. Their job was to take care of my grandmother and the family. He would handle everything else. At that moment I knew what kind of law I wanted to practice. – Leslie

Insights
Mercy College Webinar: Planned Giving for Your Family and the Charities You Care About
On March 2, 2021, Leslie E. Levin, Special Counsel to Cuddy & Feder LLP, presented on a panel titled “Planned Giving for Your Family and the Charities You Care About” hosted by Mercy College.
Learn
News + Events
Eighteen Cuddy & Feder Attorneys Recognized by Super Lawyers in 2022
Cuddy & Feder LLP is pleased to announce that 18 of its attorneys have been selected to the 2022 Super Lawyers list. Each year, no more than five percent of the lawyers in the state are selected by the research team at Super Lawyers to receive this honor.
Find Out
Blog
Do Not Name Your Minor Children as Beneficiaries
How many of you have named your children as the beneficiary of your workplace life insurance policies? Of separate insurance policies? How many of you even gave it one second of thought before filling out the paperwork?
Read