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Michael I. Frankel

Michael I. Frankel



Michael I. Frankel

Partner
Co-chair, Trusts and Estates Department

2 Wall Street, New York, NY 10005
212-238-8802, Fax: 212-732-3232
frankel@clm.comDownload Vcard

Practice Description

Mr. Frankel’s practice encompasses all aspects of estate planning and estate administration. He specializes in sophisticated planning for entrepreneurs and high-net-worth individuals, both U.S. residents and non-residents. He has significant experience in international estate planning. Mr. Frankel clerked for Judge Arnold Raum on the United States Tax Court, and has extensive experience in trust and estate related litigation, both tax matters (negotiations with the IRS and litigation in US Tax Court and federal district and appellate courts) and disputes in New York and federal courts concerning trust and estate related matters. Mr. Frankel advises non-profit entities, including significant private foundations. Mr. Frankel is listed in The Best Lawyers in America® and Super Lawyers®; he has been recognized as one of the “Top 100 New York Super Lawyers®.” He has chaired the Estate and Gift Taxation Committee of the Association of the Bar of the City of New York, is a fellow of the American College of Trust and Estate Counsel, where he serves on the Business Planning and International Estate Planning Committees and is a member of The Society of Trust and Estate Practitioners (STEP).  Mr. Frankel has been an editor and a contributor to Practical Drafting®, published by U.S. Trust, Bank of America Private Wealth Management, for over 25 years.

Admissions

  • 1973 New York
  • 1973 U.S. Court of Appeals, District of Columbia
  • 1974 U.S. Tax Court
  • 1974 U.S. Court of Claims
  • 1975 U.S. Court of Appeals, Second Circuit
  • 1975 U.S. District Courts, Southern and Eastern Districts of New York
     

Affiliations

  • Fellow, American College of Trust and Estate Counsel (Member of Committees on Business Planning and International Estate Planning)
  • Member, The Association of the Bar of the City of New York (Chair, Estate and Gift Taxation Committee, 2007-2010) and member of the Committee on Trusts, Estates and Surrogates Courts)
  • Member, American Bar Association and New York State Bar Association
  • Member, Society of Trust and Estate Practitioners (STEP)

Prior Experience

  • 1972-1974  Law Clerk, Judge Arnold Raum, United States Tax Court

Education

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

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