Private Client, Trusts and Estates

Recent News:

Cozen O’Connor Promotes 23 Attorneys to Member

“This is a group of terrific lawyers across many offices and practices areas and we look forward to following their achievements,” said Executive Chairman and Chief Executive Officer Michael J. Heller.

More

Our Private Client, Trusts and Estates Group is dedicated to the personal and sophisticated legal needs of high net worth individuals and families. Effective tax planning is just one step in addressing the management and transmission of family wealth. But successful planning also requires intelligent design based on sound experience and a focus on execution. Our attorneys have unparalleled experience in this area and play the critical role of listener, often confidante, and always advisor, in addressing the unique family issues that relate to a successful estate plan. They are legal counsel, but also personal counsel, with the experience to access the cross-disciplinary resources of a full-service law firm or to recognize, where needed, specialized outside resources for high net worth families.

Planning

For high net worth individuals with myriad holdings, effective transfer and tax planning requires more than mastery of the ever-changing legal, tax, and regulatory rules — it requires true finesse. Our team of seasoned attorneys have successfully developed and implemented sophisticated estate plans for some of the country’s most affluent individuals and families. Drawing on our deep experience, combined with intellectual rigor on the cutting edge of wealth transfer techniques, we deliver forward-looking planning focused on each client’s unique circumstances, goals, and needs. We work hard to ensure that what you build today will benefit generations to come.

Estate & Trust Administration

We represent executors, trustees, and beneficiaries in the full range of estate and trust administration matters, from the settlement of estates, to tax return preparation and audits, to ongoing trust accounting and implementation. We have unsurpassed experience in the administration of estates and trusts and have a dedicated team of paralegals, trust administrators, and other bookkeeping and support staff. In all matters, we take a practical and personalized approach made possible by our commitment to individualized client service.    

Family Office

Cozen O’Connor’s Family Office Practice works with high net worth individuals and families to, first, assess whether an independent family office is the recommended approach and, second, to develop family office structures and operations that efficiently meet client needs and priorities.

The Family Office Practice draws on the knowledge and experience of lawyers throughout the firm to create tax-efficient structures for our family office clients and advise on regulatory compliance, tax planning, estate and trust planning, structuring of pooled investment vehicles, asset protection, risk management, privacy and data security, and charitable organizations and structures. Working in concert with this multidisciplinary team of attorneys, we provide comprehensive counsel to our family office clients. Most importantly, we immerse ourselves in and act in concert with each family’s priorities, challenges, and aspirations.

A unique extension of our practice, HomeBase, the Family Office @ Cozen O’Connor, provides clients with an independent, non-investment advisory, multifamily office platform. Supported by state-of-the-art technology and a dedicated staff, HomeBase provides family office services such as data aggregation, financial reporting, bill pay, payroll, alternative investment tracking and reporting, foundation and trust administration, data privacy and cybersecurity, and other back-office operations.

Estate and Trust Litigation

When it comes to successfully resolving trust and estate controversies, experience, creativity, and tenacity are key. Our team offers each of these attributes in spades. We have been representing fiduciaries and other parties in will and trust contests, will and trust construction and reformation disputes, and other fiduciary litigation for decades. Whether sitting on the plaintiff’s or defendant’s side of the table, we identify the critical issues at hand and on the horizon, and cut a path to a timely and favorable resolution.

Philanthropy

Philanthropy is a significant priority for many of our high net worth clients, and we recognize that effectively implementing a philanthropic plan requires a multidimensional approach. We represent individuals, families, and family offices in connection with their most significant philanthropic and charitable giving campaigns. Our services in this area include the creation of foundations, planned giving, issues involving public charity board service, and advice regarding tax compliance and governance.

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Publications

Realty Transfer Tax Regulation Invalidated by Commonwealth Court [Alert]

July 15, 2024

Dan Schulder and Heidi Schwartz discuss the Pennsylvania Commonwealth Court's ruling that the exemption for transfers of real estate from a trust to a beneficiary for no or nominal consideration also applies to transfers of interests in real estate companies.

Estate Planning Gone Afoul – What Is Needed to Raise the Presumption of Undue Influence? [Daily Business Review]

November 23, 2022

Jason Domark and Janet Rayo co-authored “Estate Planning Gone Afoul – What Is Needed to Raise the Presumption of Undue Influence?” for the Daily Business Review.

US Supreme Court: Medicaid State Agency Can Wipe Out Tort Recoveries

June 28, 2022

The Supreme Court delivered a blow to tort victims that will expand the ability of states to recoup health care costs from accident victims.

New Planning Opportunity for Florida SLATs [Alert]

June 14, 2022

A new Florida law will allow a Grantor Spouse of a SLAT to be a beneficiary of the SLAT following the death of the Beneficiary Spouse.

The New York—Florida Connection: Key Developments and Differences in the States’ Long-Term Care Planning Environment [Elder Law and Special Needs Law Journal]

December 29, 2021

Howard S. Krooks contributed an article to the Elder Law and Special Needs Law Journal, a publication of the Elder Law and Special Needs Law Section of the New York State Bar Association.

The Clock Is Ticking on Estate and Gift Planning [Alert]

August 31, 2020

Lexie Fishman and Melissa Grossman outline how a Biden-Harris administration could impact your estate plan and what actions you should take now.

SECURE ACT — Notable Changes to Retirement Plan Benefits [Alert]

January 23, 2020

Dan Levine and Michael Corgan discuss how the SECURE Act may impact your estate plan.

Tax Update: The Impact of Newly Published Regulations on the Estate and Gift Tax Laws [Alert]

December 16, 2019

Alexia Fishman discusses recently published regulations impacting estate planning in 2019 and beyond.

Events & Seminars

Past Events

Case Law Update

May 13, 2022 -

New York-Florida Snowbirds

November 08, 2021 - Webinar

Wills

September 21, 2021 - Webinar

In The News

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

Cozen O’Connor Announces Eight New Shareholders

September 23, 2024

Alexandra Campau, Nathan Dooley, Kyle Farnam, Paul Ferland, Matthew Glavin, Aaron Lukas, Dana Meyers, and Judd Serotta were all promoted to shareholder.

Jason Domark and Ellen Morris Named to Legal Elite Notable Managing Partners List by Florida Trend

August 27, 2024

Jason Domark and Ellen Morris have been named to Florida Trend’s 2024 Legal Elite Notable Managing Partners list.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys in its Best Lawyers in America 2025 Edition

August 15, 2024

Best Lawyers selected 242 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2025 edition of The Best Lawyers in America and Best Lawyers: Ones to Watch in America.

Ray Console on Decluttering 55+ Podcast: Estate Planning

July 30, 2024

Ray Console led a conversation designed to take the confusion and worry out of writing a will on a new video podcast, Decluttering 55+ with Michelle Passoff.

Four Attorneys, Two Practice Areas Recognized in the Chambers 2024 High Net Worth Guide

July 23, 2024

The firm's Private Wealth Law and Family/Matrimonial: High Net Worth were both ranked in the Chambers 2024 High Net Worth Guide for Pennsylvania, as well as Jennifer Brandt, Lester Lipschutz, Matthew Kamens, and Robert Friedman.

Super Lawyers Names 15 Cozen O’Connor Attorneys to its 2024 Florida List

July 03, 2024

Eight Cozen O’Connor attorneys have been recognized as Super Lawyers, including Susan N. Eisenberg, James A. Gale, Howard S. Krooks, Samuel A. Lewis, Ellen S. Morris, Stuart R. Morris, Ralf R. Rodriguez, and Martin T. Schrier. The seven Cozen O’Connor attorneys recognized as Rising Stars are Heather Beale, Tiffany Bustamante, J. Kent Crocker, Arielle Eisenberg, Alexandra J. Schultz, Natasha Shaikh, and Paul Souferis.

31 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 11, 2024

Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5 percent of attorneys are named Super Lawyers; only 2.5 percent of attorneys are listed as Rising Stars.

Cozen O’Connor Promotes 23 Attorneys to Member

March 15, 2024

“This is a group of terrific lawyers across many offices and practices areas and we look forward to following their achievements,” said Executive Chairman and Chief Executive Officer Michael J. Heller.

Cozen O’Connor Announces New Group Chairs, Office Managing Partners, Other Promotions

February 15, 2024

The firm announced several new practice group chairs, office managing partners, and leaders of firm committees and initiatives

Ellen Morris Named to Women Leaders in Law List by Florida Trend

January 09, 2024

BOCA RATON, January 8, 2024 – Ellen Morris has been named to Florida Trend’s 2024 Women Leaders in Law List.

Super Lawyers Recognizes 27 Cozen O’Connor Attorneys in New York

September 22, 2023

Thirteen attorneys were recognized as Super Lawyers and 14 were named “Rising Stars.”

Cozen O’Connor Announces Seven New Shareholders

September 07, 2023

Cozen O’Connor is pleased to announce Wendy Enerson, Melissa Grossman, Susan Grueneberg, Suzanne Radcliff, Laura Reinhart, John Sullivan, and Cheryl Upham have been promoted to shareholder.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

Cozen O’Connor and Two Attorneys Recognized in the Chambers 2023 High Net Worth Guide

July 24, 2023

The firm has been ranked Band 1 in the Chambers 2023 High Net Worth Guide under the category “Private Wealth Law.”

Super Lawyers Names 12 Cozen O’Connor Attorneys to its 2023 Florida List

June 30, 2023

Selection to Super Lawyers is based on peer nominations and evaluations, combined with independent research. Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5% of attorneys are named Super Lawyers; only 2.5% of attorneys are listed as Rising Stars.

42 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers & Rising Stars

May 24, 2023

Super Lawyers has selected 42 Cozen O'Connor attorneys to the 2023 Pennsylvania Super Lawyers and Rising Stars lists.

Four Cozen O'Connor Attorneys Recognized by Legal Intelligencer Awards

April 28, 2023

Four Cozen O'Connor attorneys have been recognized by The Legal Intelligencer's 2023 Professional Excellence Awards.

How to Use Tech to Create an Ethical Will

December 15, 2022

Lester Lipschutz is quoted in a WIRED Magazine article that discusses the importance of having an ethical will and how to use technology to create one. While financial wills are typically read after death, ethical wills can be shared while you’re still living. The article provides a step-by-step process on how to start drafting one today.

Cozen O’Connor Recognized as a “Best Law Firm” in 30 Practice Areas Nationwide, 115 Practice Areas Regionally

November 30, 2022

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 30 practice areas nationwide and 115 practice areas regionally.

21 Cozen O’Connor Attorneys Recognized as New York Super Lawyers and Rising Stars

October 03, 2022

Super Lawyers has named 21 Cozen O'Connor attorneys to its 2022 New York Metro Super Lawyers and Rising Stars lists.

More Than 200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch

August 22, 2022

210 Cozen O’Connor lawyers from 24 of the firm’s nationwide offices for inclusion in the 2023 edition of The Best Lawyers in America.

Cozen O’Connor and Two Attorneys Recognized in the Chambers 2022 High Net Worth Guide

July 25, 2022

The firm has been ranked Band 1 in the Chambers High Net Worth Guide along with two members of the firm’s Private Client, Trusts and Estates Practice Group.

Cozen O’Connor and Two Attorneys Recognized in the Chambers 2022 High Net Worth Guide

July 21, 2022

PHILADELPHIA, July 21, 2022 — Cozen O’Connor is pleased to announce that the firm has been ranked as Band 1 in the Chambers 2023 High Net Worth Guide for Pennsylvania in the "Private Wealth Law" and "Private Wealth Disputes" categories.

Super Lawyers Names 10 Cozen O’Connor Attorneys to its 2022 Florida List

July 11, 2022

Super Lawyers has named 10 Cozen O’Connor attorneys to its 2022 Florida Super Lawyers list.

Cozen O’Connor Continues to Build Its Private Client, Trusts and Estates Group, Adding Benjamin A. Friedman to Its New York Office

June 13, 2022

Friedman brings to the firm more than a decade of experience guiding domestic and international high-net-worth individuals, families, and family offices through the complex process of managing and transferring family wealth.

Ellen Morris Selected as an Honoree for Daily Business Review’s Florida Legal Awards

March 25, 2022

Ellen Morris has been selected as an honoree for the Daily Business Review’s annual Florida Legal Awards in the Innovator category.

Ellen Morris Selected as an Honoree in South Florida Business & Wealth’s 2022 Prestigious Women Awards

March 01, 2022

Cozen O’Connor is pleased to announce that Ellen Morris, member of the firm’s Elder Law Group, has been selected as an honoree in South Florida Business & Wealth’s 2022 Prestigious Women Awards.

The Estate Tax Increase Looms Amid Shortage of Qualified Lawyers

September 23, 2021

Stuart Morris discusses the need to recruit and retain trusts and estates attorneys in Florida with the influx of Americans relocating to the state and the Biden administration’s anticipated tax exemption looming in a Daily Business Review article.

Cozen O’Connor Expands Private Client, Trusts and Estates Group with Six New Attorneys; Opens New South Florida Office in Boca Raton

September 02, 2021

The attorneys, from the boutique firms Morris Law Group and Elder Law Associates PA, are Stuart R. Morris, Ellen S. Morris, Howard S. Krooks, Gregory S. Bloshinsky, Michael S. Gross, and Cassandra Jelincic.

Cozen O’Connor and Three Attorneys Recognized in the Chambers 2021 High Net Worth Guide

August 30, 2021

Cozen O’Connor is pleased to announce that the firm has been ranked Band 1 in the Chambers 2021 High Net Worth Guide under the category “Private Wealth Law.”

Helene Jaron and Calli Padilla chosen as Philadelphia Business Journal 2020 Women of Distinction Honorees

October 19, 2020

Cozen O’Connor is pleased to announce that Helene Jaron, co-chair of the firm’s Private Client Services Group, was chosen as a Philadelphia Business Journal 2020 Women of Distinction honoree and Calli Padilla, member of the firm’s Commercial Litigation Department, was named a Philadelphia Business Journal 2020 Women of Distinction Rising Star honoree.

Cozen O’Connor’s Helene Jaron Named a 2020 "Woman of Distinction" by the Philadelphia Business Journal

October 06, 2020

Philadelphia, October 6, 2020- Helene Jaron, co-chair of Cozen O’Connor’s Private Client, Trusts and Estates Group, has been selected as a 2020 Woman of Distinction by the Philadelphia Business Journal.

Contacts

Helene S. Jaron

Co-Chair, Private Client, Trusts and Estates

hjaron@cozen.com

(215) 665-4657

Melissa M. Grossman

Co-Chair, Private Client, Trusts and Estates

mgrossman@cozen.com

(215) 665-4641

Alexia M. Fishman

Vice Chair, Private Client, Trusts and Estates

afishman@cozen.com

(215) 665-4743

People

Awards

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

Four Attorneys, Two Practice Areas Recognized in the Chambers 2024 High Net Worth Guide

July 23, 2024

The firm's Private Wealth Law and Family/Matrimonial: High Net Worth were both ranked in the Chambers 2024 High Net Worth Guide for Pennsylvania, as well as Jennifer Brandt, Lester Lipschutz, Matthew Kamens, and Robert Friedman.

31 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 11, 2024

Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5 percent of attorneys are named Super Lawyers; only 2.5 percent of attorneys are listed as Rising Stars.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

Super Lawyers Names 12 Cozen O’Connor Attorneys to its 2023 Florida List

June 30, 2023

Selection to Super Lawyers is based on peer nominations and evaluations, combined with independent research. Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5% of attorneys are named Super Lawyers; only 2.5% of attorneys are listed as Rising Stars.

Four Cozen O'Connor Attorneys Recognized by Legal Intelligencer Awards

April 28, 2023

Four Cozen O'Connor attorneys have been recognized by The Legal Intelligencer's 2023 Professional Excellence Awards.

Cozen O’Connor Recognized as a “Best Law Firm” in 30 Practice Areas Nationwide, 115 Practice Areas Regionally

November 30, 2022

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 30 practice areas nationwide and 115 practice areas regionally.

21 Cozen O’Connor Attorneys Recognized as New York Super Lawyers and Rising Stars

October 03, 2022

Super Lawyers has named 21 Cozen O'Connor attorneys to its 2022 New York Metro Super Lawyers and Rising Stars lists.

Cozen O’Connor and Two Attorneys Recognized in the Chambers 2022 High Net Worth Guide

July 21, 2022

PHILADELPHIA, July 21, 2022 — Cozen O’Connor is pleased to announce that the firm has been ranked as Band 1 in the Chambers 2023 High Net Worth Guide for Pennsylvania in the "Private Wealth Law" and "Private Wealth Disputes" categories.

Ellen Morris Selected as an Honoree for Daily Business Review’s Florida Legal Awards

March 25, 2022

Ellen Morris has been selected as an honoree for the Daily Business Review’s annual Florida Legal Awards in the Innovator category.

Ellen Morris Selected as an Honoree in South Florida Business & Wealth’s 2022 Prestigious Women Awards

March 01, 2022

Cozen O’Connor is pleased to announce that Ellen Morris, member of the firm’s Elder Law Group, has been selected as an honoree in South Florida Business & Wealth’s 2022 Prestigious Women Awards.

Cozen O’Connor and Three Attorneys Recognized in the Chambers 2021 High Net Worth Guide

August 30, 2021

Cozen O’Connor is pleased to announce that the firm has been ranked Band 1 in the Chambers 2021 High Net Worth Guide under the category “Private Wealth Law.”

Helene Jaron and Calli Padilla chosen as Philadelphia Business Journal 2020 Women of Distinction Honorees

October 19, 2020

Cozen O’Connor is pleased to announce that Helene Jaron, co-chair of the firm’s Private Client Services Group, was chosen as a Philadelphia Business Journal 2020 Women of Distinction honoree and Calli Padilla, member of the firm’s Commercial Litigation Department, was named a Philadelphia Business Journal 2020 Women of Distinction Rising Star honoree.

Cozen O’Connor’s Helene Jaron Named a 2020 "Woman of Distinction" by the Philadelphia Business Journal

October 06, 2020

Philadelphia, October 6, 2020- Helene Jaron, co-chair of Cozen O’Connor’s Private Client, Trusts and Estates Group, has been selected as a 2020 Woman of Distinction by the Philadelphia Business Journal.

Cozen O’Connor Recognized As a Best Law Firm in 24 Practice Areas Nationwide, 106 Practice Areas Regionally

November 05, 2019

The U.S. News – Best Lawyers “Best Law Firms” rankings are based on a rigorous evaluation process that includes the collection of client and lawyer evaluations and peer review from leading attorneys in their field.

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