Private Clients Group : Trusts & Estates
The attorneys in the Diserio Martin Trusts & Estates practice area advise local and national Private Clients on tax and estate planning issues, and provide creative and comprehensive representation in Family Business related matters, including personal estate planning, business succession and tax planning, fiduciary representation, complex trust and estate administration, multigenerational family charitable giving and family office investments and succession planning. Having served generations of distinguished families throughout Connecticut, New York and Florida, we provide our clients with peace of mind knowing they have preserved their personal wealth and investments.


Estate Planning
Diserio Martin Trusts & Estates attorneys engage in sophisticated personal estate and tax planning and related legal services for family and individual clients. Our attorneys develop close relationships with their clients and help them identify and achieve their families’ personal and financial goals. We provide a full range of services from simple wills to sophisticated gift, estate and generation-skipping transfer tax-savings techniques that utilize various types of trusts and charitable-giving vehicles. Our estate planning attorneys can help you plan for your hard earned legacy, including the following areas:
  • Wills
  • Trusts
  • Revocable and irrevocable trusts
  • Advance Directives
  • Planning for Same-Sex Couples
  • Disability Planning
  • Retirement benefit planning
  • Charitable Foundations and Trusts
  • Issues of domicile for multi-state home ownership


Business Succession and Tax Planning
The Business Succession and Tax Planning Lawyers at Diserio Martin counsel small business, closely held corporations, individuals and families throughout Connecticut and New York state to integrate all business interests, family estate planning goals, strategic tax needs and retirement plan objectives into one complete succession plan. Through expertise and attention to detail, our attorneys help you distribute your wealth so that your loved ones will be able to enjoy the gift’s full value while you cover the taxes. Services include:
  • Business succession planning
  • Sale of the business
  • Tax-efficient structuring
  • Estate and gift tax planning


Fiduciary Representation
The attorneys at Diserio Martin provide counsel to executors, trustees, administrators, and guardians in Connecticut and New York to help settle estates and manage trusts. We represent individual fiduciaries and beneficiaries in trust and estate litigation including will contests, trustee surcharge and removal proceedings, contested accountings, claims for breach of fiduciary duty, suits involving lifetime transfers and trust and will construction actions. Our services include:
  • Will contests
  • Guardianships
  • Conservatorships
  • Trustee removal proceedings
  • Accounting proceedings


Trust and Estate Administration
Diserio Martin Trust and Estate Administration Lawyers represent individual and corporate fiduciaries in various probate, estate and trust administration matters, to ensure compliance with complex rules and procedures. Our seasoned probate attorneys have extensive experience in appearing before Probate Courts, Surrogates Courts, the Internal Revenue Service and the State inheritance tax agencies throughout Connecticut and New York. Matters we’ve handled include:
  • Federal estate tax returns
  • State estate, inheritance and succession tax returns
  • Distribution of assets
  • Preparation of accountings and fiduciary income tax returns
  • Mutual distribution agreements
  • Audits of state and federal estate tax returns


Multigenerational Families and Family Offices
Diserio Martin attorney’s provides legal counsel, guidance and expertise to professionals and entrepreneurs, individuals, families, and family offices regarding:
  • Charitable Giving
  • Investment Organizing, Structuring, Acquisition and Sale
  • Succession planning
  • Buy/sell and Restructuring Agreements for closely held corporations
  • Intrafamily transfers of corporate and partnership interests