Gail E. Cohen

E. Cohen
Vice Chairman and General Trust Counsel,
Fiduciary Trust International

Ms. Cohen joined Fiduciary Trust in 1994 and currently serves as vice chairman and general trust counsel.  She is responsible for Fiduciary Trust’s client relationships, trust and estate services, and regional offices.  Ms. Cohen is a member of Fiduciary Trust’s Board of Directors, as well as a member of the Management and Executive Committees. Before joining Fiduciary Trust in 1994, she was a trusts and estates associate at the law firm of Debevoise & Plimpton. Previously, she was an associate at the law offices of Edward S. Schlesinger, P.C.  In addition to her new appointment at the NYBA, she is also a member of the Trust Management Association of the American Bankers Association and former chair of the Trust and Investment Executive Committee of the New York Bankers Association. 


Ms. Cohen currently sits on the Investment Committee of the New York City Bar Association, is a former member of that Bar Association’s Committee on Estate and Gift Tax, which she chaired from 1998-2001. For 2010, she was named one of the Top 50 Women in Wealth, selected by Wealth Manager Magazine.  Ms. Cohen is a member of the New York City Ballet Advisory Board, The Rockefeller University Committee on Trust and Estate Gift Plans, and the Planned Giving Committee of the Anti-Defamation League.  She also serves as an adjunct professor of law at Brooklyn Law School.  Ms. Cohen received a B.A. from Mount Holyoke College and a J.D., summa cum laude, from Brooklyn Law School.   She is admitted to the bar in New York and New Jersey.

A Higher Calling 
Gail E. Cohen reflects on new rules and regulations affecting fiduciaries and a development that helps trustees comply with their most important duties
That’s Not Fair!
Estate planning decisions are often fraught with family dynamics that breed anxiety, jealousy and resentment and can sometimes have lasting detrimental effects on sibling relationships.
A Quiet Year—But Change is on the Horizon 
Gail E. Cohen discusses how 2014 prepared trustees for two significant regulatory changes: implementation of the Foreign Account Tax Compliance Act (FATCA)3 and “unbundling”
A Trustee’s Guide to the Uniform Principal and Income Act 
Gail E. Cohen & Erin Gilmore Smith offer an overview of the scant guidance provided by courts on the various fiduciary issues raised by this act
It’s a Blizzard Out There 
Gail E. Cohen reflects on the developments relevant to fiduciaries in the past year
Being a Fiduciary in the Age of Uncertainty 
The interplay among tax laws, investment performance and a beneficiary's wellbeing shapes a fiduciary's responsibilities. When a trustee distributes assets
No Rest for the Weary 
The year 2010 may be remembered fondly by some as The Year Without Taxes because on Jan. 1, 2010, all federal estate taxes and generation-skipping transfer
The 2010 Landscape for Fiduciaries 
Since Jan. 1, 2010, trustees and personal representatives have faced a new transfer tax landscape one filled with questions but very few answers. For
Is the IRS Turning Gift Planning on Its Head?
Given the Service’s interpretation of IRC Section 2511, the answer seems to be ‘”yes”
What Estate Tax Reform?
The landscape in which all wealth advisors manage trusts and create estate plans is about to be altered dramatically. But those changes may not be the ones everybody is expecting.
What Estate Tax Reform?
Don’t bet on any. Congress just might do nothing and send us back to the 2001 scenario—permanently. Advisors should consider taking immediate action to plan properly for that, and other possible scenarios
For at least two years, fiduciaries have been chewing on three major issues that threaten to choke them: the courts' misinterpretation of the Uniform
A Tense Time For Trust Administration 
In 2006, courts spoke to two important issues in trust administration. The Dumont case was overturned,1 providing a brief respite for trustees that own
Tough Times 
Trustees face many challenges as we begin the year 2006. First, trust institutions are grappling with the anti-money laundering (AML) and bank secrecy
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