Theodore R. Wagner, Partner - Carter Ledyard & Milburn LLP Attorney

Practice Areas

Trusts & Estates, Personal Tax Planning for Individuals

Practice Description

Trusts and Estates- focusing on representing families and individuals since 1969. Handles all facets of estate planning, including the drafting of wills, living trusts, providing advice in connection with gifts, both charitable and non-charitable, drafting charitable lead and charitable remainder trusts, trusts for minors and for incapacitated persons, insurance trusts, generation skipping trusts, GRITs, GRATs and QPRTs, and advice in connection with the use of S corporations, limited liability companies and limited partnerships in family planning. Advises families in connection with assets such as controlling interests in publicly held corporations, real property, tangible personal property, including works of art, and copyrightable materials. He supervises the administration of estates from probate through final distribution, including all dealings with the federal and state tax authorities, and advises on all aspects of trust administration. Mr. Wagner is listed in The Best Lawyers in America.

Education

B.A., 1964 Yale College
LL.B., 1967 Yale Law School

Admissions

1968 New York
1969 U.S. Court of Military Appeals
1975 U.S. Court of Appeals, Second Circuit
1975 U.S. District Courts, Southern and Eastern District of New York
1978 Florida
1981 U.S. Tax Court

Affiliations

Member: The Association of the Bar of the City of New York (Member, Committee on Surrogate’s Courts)
New York State Bar Association
American Bar Association
Florida Bar Association. Fellow: American College of Trust and Estates Counsel
Director and member of the Executive Committee, The New 42nd Street, Inc., New York, New York

Publications

"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