Avi Z. Kestenbaum

Equity Partner
Meltzer Lippe

Avi is Co‑Chair of the Trusts and Estates Department, for which the firm is nationally ranked Tier 1 by U.S. News and World Report, and is a Partner in the Tax and Tax Exempt Organiza­tions Departments. Avi provides creative and sophisticated domestic and international tax, estate planning, and asset preserva­tion counsel to CEOs of major corporations, utra‑high‑net‑worth individu­als, multinational businesses, and large charitable organiza­tions. He is often quoted in Forbes, The Wall Street Journal, The Washington Post, USA Today, Investor’s Business Daily, and other major publications, and is a prominent national lecturer and author in leading tax journals.  He is also an Adjunct Professor at Hofstra University School of Law and the Baruch MBA Program and is listed in Super Lawyers “Rising Stars" and "Best Lawyers in America."  Avi is a member of Trusts & Estates Magazine editorial and advisory board, where he is Chair of The Modern Practice committee.  His practice places special emphasis on domestic and international tax and trust planning, “big picture” philosophy, and effectively dealing with estate disputes.  His diverse client base is located in New York City, Long Island and in many other states and countries.

Avi has also published numerous articles in leading national tax, estate planning and tax-exempt organization publica­tions, including, among others, Estate Planning Journal, Trusts and Estates, Leimberg’s Newsletter, Practical Tax Strategies, Journal of Taxation of Exempts, and The New York Law Journal, Special Trusts and Estates Sections (see firm website for some of these articles).  He is a prominent national lecturer for and to prestigious professional organizations including, but not limited to, the “Notre Dame Tax and Estate Planning Institute,” “Ed Slott’s Master Elite Program,” the “American Bar Association,” “Estate Planning Council of New York” and “New York State CPA Society, Annual Estate Planning Conference” and several national insurance companies and nonprofit institutions.

Prior to joining Meltzer Lippe, Avi obtained complex tax and estate planning experience with prestigious law firms in New York City, New Jersey and Florida and as a Trust Administrator for Smith Barney/Citigroup Private Trust Company.  Avi received his Bachelors of Science from Touro College, summa cum laude, Juris Doctor from Brooklyn Law School and Masters of Law in Taxation from the University of Miami School of Law.  Avi received academic scholarships for his high achievement at each of these institutions and is admitted to practice in New York and New Jersey.

Articles by Avi Z. Kestenbaum
estate planning news & trends
Integrating Self-Management With Estate Planning 
Avi Z. Kestenbaum, Christine K. Knox & Doug Kirkpatrick point out the advantages of integrating concepts of self-management into your clients' estate planning process
The Virtual Clone Trustee 
Avi Z. Kestenbaum, Mary P. O’Reilly & Danielle M. Weiner address the future possibility of giving your clients "eternal life"
The Wandry Quandary 
The Tax Court’s March 26, 2012 memorandum decision in Wandry v. Commissioner1 is monumental for defined value clause (DVC) planning. Donors should now be able to rely on the opinion to plan in a manner that substantially reduces the risk of unexpected gift and generation-skipping transfer (GST) taxes when transferring hard-to-value assets.
The Quarterback Dilemma 
Estate plans originate in a number of ways, but in every one, early on in the process, the client interacts with at least one estate planner who may be
The State of Estate Planning
How the new law influences the way we practice now and in the future
The State of Estate Planning 
On Dec. 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the Act). The Act
Risk Assessment 
Financial professionals do it. Insurance professionals do it. Actuaries certainly do it. Yet we, as tax and estate planning professionals, all too often
It's Personal 
As estate-planning attorneys, we often find ourselves forced to act as family counselors for our clients despite our lack of formal training for this role
Know the Differences 
Many tax and estate-planning professionals are aware of the basic tax rules governing deductions for charitable contributions. They know the general distinctions
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