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.

Female,Mature,Senior,Small,Business,Owner,Using,Mobile,App,Checking

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.

Attorney Louis W. Pierro has spent nearly four decades focusing on legal issues relating to estate planning, trusts, and business plans. This in-depth expertise in corporate law prompted TIME Magazine to reach out for his opinion on the accuracy of the HBO hit Succession. Along with two other corporate attorneys– and fervent fans– Mr. Pierro offered insight and legal advice to the characters of this addictive satirical drama.

Pierro Featured in TIME Magazine

Waystar Royco, a fictional version of the world’s largest media and entertainment conglomerate and a highly dysfunctional dynasty, is at the heart of the show. Succession chronicles a high-profile family’s power struggle to dominate the company when the patriarch’s health begins to decline.

The media mogul’s children go to great lengths to gain an advantage– or personal favor– with their father, Logan Roy. His oldest son contends that his father personally oversaw and condoned the cover-up of decades worth of sexual intimidation and exploitation on their cruise line.

Accuracy of Legal Drama Succession

In the TIME Magazine article, Louis Pierro weighs in on a number of pressing issues with staff writer Andrew Chow.

AC: How common are father and son power struggles in the corporate world?

Pierro: I do see that all the time—and the impact that has on the kids who are waiting around saying, O.K., when is it my turn? But I haven’t seen too many cases where one of the children tried to jump up and pull that business out before the dad was ready to let go.

AC: How do general counsels deal with conflicting loyalties to different members of a family in addition to the company itself?

Pierro: I represent a company that is owned by five siblings. One of them is in the controlling position, but the other four siblings have raised a number of issues. My duty of loyalty, in that case, is to the company, as I am corporate counsel. So, when push came to shove, I had to recommend to the CEO that he get personal counsel to represent him individually in what ended up being a shareholder battle.

AC: How common is it for corporations to refuse to cooperate with federal authorities?

Pierro: It’s a strategy of many corporations to obfuscate, deny and hide. With the feds, it depends on who’s doing the investigation and how much of a pitbull they are. But in the corporate world, evidence is disappeared all the time. That is a common practice, unfortunately.

Expert Business, Estate and Tax Planning Legal Services

Louis Pierro has been recognized for “Trusts and Estates” by Best Lawyers and has maintained an AV preeminent rating from the Martindale-Hubbell since 2001. The legal team of Pierro, Connor & Strauss, LLC offers expert advocacy in business planning, estate and trust litigation, and tax planning for individuals and families from all walks of life. We are proud to offer personalized legal services to clients in ten locations that include the Capital Region, New York City, Long Island, Westchester, Hudson, Utica, Lake Placid, Fort Lee, NJ, Falmouth, MA, and Clearwater, FL. Contact us today for a free consultation

By: Louis W. Pierro, Esq.

The opportunity to make proper use of the present $11,700,000 Federal Gift Tax exemption, and the opportunity to fund and sell to Grantor Trusts, form and fund Grantor Retained Annuity Trusts, fund Qualified Personal Residence Trusts and other planning techniques, may be gone in a matter of days.

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By: Louis W. Pierro, Esq.

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By: Staff

Vermont senator Bernie Sanders has introduced legislation that would require more estates to pay estate tax and that raises the amounts they would pay. Another proposed law would eliminate the step-up in basis that inherited assets currently enjoy.  

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