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Michael I. Frankel

Michael I. Frankel

Partner

Wall Street Office
2 Wall Street
New York, NY 10005
frankel@clm.com
phone: 212-238-8802
fax: 212-732-3232 download v-card

Practice Areas

Trusts & Estates, Personal Tax Planning for Individuals, Art Law

Practice Description

Trusts and Estates practice encompasses all aspects of estate planning, including sophisticated planning for entrepreneurs and high-net-worth individuals, both U.S. residents and non-residents.

Education

  • B.A., 1969 University of Pennsylvania
  • J.D., 1972 Columbia Law School
  • LL.M., 1978 New York University School of Law (in Taxation)

Admissions

1973 New York

Affiliations

  • The Association of the Bar of the City of New York (Chair, Estate and Gift Taxation Committee, 2007) 
  • New York State Bar Association
  • American Bar Association
  • American College of Trust and Estates Counsel (Fellow)

Publications

"Life Settlements: Sale Of Life Insurance Policies In The Open Market," Chapter Nine, 39th Annual Heckerling Institute On Estate Planning, 2005; "Annual Exclusion Amount Increased to $11,000/New York Changes its Principal and Income Act," Client Advisory, January 14, 2002; "The Economic Growth and Tax Relief Reconciliation Act of 2001," Client Advisory, June 7, 2001

Presentations

Charitable Lead Trusts, Museum of Modern Art, March 13, 2000 (with Anthony Marshall)