Pierro, Connor & Strauss, LLC is proud to have seven attorneys recognized in the 2027 editions of The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America.
Several Pierro, Connor & Strauss attorneys earned recognition on the 2026 Super Lawyers and Rising Stars lists, honoring top attorneys for excellence and peer recognition.
If you own assets- a home, Retirement Accounts, savings, investments, a business- and you plan to pass assets to loved ones, the 2026 federal and New York State estate and gift tax rules could directly affect you.
New Simplified Rules for 2026 IRA Treatment Under Medicaid: What New York Applicants Need to Know
Recognition for Estate & Trust Planning, Elder Law, Litigation and Tax Law
New York – Pierro, Connor & Strauss, LLC is proud to have six attorneys recognized in the 2026 editions of The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America.
The awards were announced August 21 by Best Lawyers®, regarded since 1983 as the most credible measure of legal integrity and distinction in the United States. Best Lawyers® lists are compiled based on an exhaustive peer-review evaluation for specific practice areas. Approximately 5% of lawyers in the United States are chosen, reflecting the selectivity and credibility of the results.

2026 Best Lawyers in America® – Capital Region, NY
Louis W. Pierro, Founding Partner is honored for the 19th year in four practice areas: Elder Law, Litigation- Trusts and Estates; Trusts and Estates and Tax Law.
Aaron E. Connor, Managing Partner, is honored in the practice areas of Elder Law, and Litigation -Trusts and Estates. It is Mr. Connor’s 2nd year of recognition by Best Lawyers®.
Arkley L. Mastro, Jr., Senior Counsel, is honored for the 2nd year for his practice in Trusts and Estates.
2026 Best Lawyers in America® – New York, NY
Peter J. Strauss, Senior Counsel, is honored for the 19th year in the practice areas of Elder Law, Litigation- Trusts and Estates; Trusts and Estates.
Anthony K. Khatchoui, Counsel, for Trusts and Estates, and Elder Law.

2026 Best Lawyers: Ones to Watch in America® -practicing fewer than 10 years
Patricia T. Whelan, Associate Attorney, is recognized for the first time by Best Lawyers® as Ones to Watch in America, 2026 Edition, in the fields of Elder Law, and Trusts and Estates. She practices in the Capital Region office.
“This honor reflects not only the commitment of our individual attorneys, but the strength of our entire team in helping families protect what matters most: their loved ones, their legacies, and their futures,” said Pierro.
“This recognition underscores our firm’s unwavering dedication to guiding families through life’s most important transitions with skill, compassion, and integrity,” said Connor.
In 2025, Pierro, Connor & Strauss was recognized for the third consecutive year by Best Lawyers® as National Tier I Law Firm for Elder Law in New York City and the Capital Region.
Pierro, Connor & Strauss, LLC provides trusted counsel to clients in locations that include Albany and the Capital Region, New York City, Garden City, Ronkonkoma, Hudson, and Lake Placid, and also serves clients in New Jersey, Massachusetts, Florida and Hawaii.
For more information or to view awards letters:
Beth Wurtmann
(866)951-PLAN
[email protected]
At Pierro, Connor & Strauss, we stay closely attuned to developments in Washington, including the extension of the Trump-era tax cuts through the newly enacted One Big Beautiful Bill Act (OBBBA). These sweeping federal tax changes present significant opportunities—but only for those who plan ahead. With the right legal and financial strategies, you can reduce your tax burden, safeguard your legacy, and keep more of your wealth working for the people and causes you care about. As laws and policies shift at the federal, state, and local levels, having a trusted team to guide you through the complexity can make all the difference.
By: Richard S. Rothberg, Esq.
For wealthy families who wish to transfer assets from one generation to the next while achieving significant tax savings, an intentionally defective grantor trust may be an excellent solution.
Although inflation is generally nothing to be pleased about, the IRS recently announced inflation-adjusted changes to the annual gift tax annual and estate tax exclusions for 2023. If you are considering wealth transfer tax planning, these are welcome increases.
Running a small business can keep you busy, but it should not keep you from creating an estate plan. Having a valid, legally enforceable and well thought out plan in place is important for everyone to make a priority, especially small business owners. Not having a plan in place can cause problems for your business and your family after you are gone.
The amount you can gift to any one person without filing a gift tax form is increasing from $15,000 to $16,000 in 2022, the first increase since 2018. Many people remember the $10,000 per person limit, which has increased over the years to $16,000. Remember – tax law and Medicaid law are like oil and water – there are NO free gifts for Medicaid.









