Carter Ledyard is pleased to announce the elections of Jennifer MacDonald to partner and Preston Demouchet, Rocco Sainato, Jeremy Steckel and Madelyn White to counsel, effective January 1, 2021. Jennifer MacDonald focuses on tax and tax-exempt organizations, and advises clients on domestic and international tax matters including fund formation, business acquisitions and dispositions, partnerships, consequences to non-US individuals of US residency and expatriation, and state and local issues. Preston Demouchet focuses on tax and estate planning and administration of estates and trusts. His experience includes working with high-net-worth individuals, families, and corporate fiduciaries. Rocco Sainato works on a comprehensive range of real estate transactions including mortgage financing, refinancing, and the acquisition, disposition and development of commercial and residential properties. Jeremy Steckel counsels not-for-profit organizations on corporate and compliance matters including formation, obtaining and maintaining tax-exempt status, corporate governance, board fiduciary duties, charitable solicitation, and international grantmaking. Madelyn White represents clients in complex litigation matters, including general commercial litigation, employment disputes, and white-collar criminal defense.