Underberg & Kessler LLP, a growing mid-sized law firm, is seeking a Litigation Associate Attorney for our Litigation Practice Groups in our Rochester, NY law office.  LITIGATION ASSOCIATE ATTORNEY II This position reports to our Rochester, NY location Salary Range: $120,000–$150,000 Are you a seasoned litigator ready to lead complex cases and mentor junior attorneys? Underberg & Kessler LLP is seeking a Litigation Associate Attorney with 4–7 years of experience to join our Rochester office. In this elevated role, you will take the lead on sophisticated commercial and civil litigation matters while helping grow the litigation practice through client strategy and leadership. Position Overview: Work on a wide range of commercial and general civil litigation matters, representing clients in court, arbitration, and mediation. Drafts motions, manage discovery, and take a hands-on role in developing legal strategies alongside partners and senior attorneys. Client Representation Serve as lead counsel in litigation, arbitration, and mediation for commercial and institutional banking clients Draft and argue complex motions and briefs at all stages of litigation Conduct in-depth legal research and provide strategic litigation counsel Represent clients at court conferences, hearings, settlement discussions, and trials Case Management Independently manage complex caseloads with minimal oversight Lead discovery efforts, including managing document production and deposition preparation Collaborate with clients and partners to shape and execute litigation strategies Coordinate expert witnesses, trial preparation, and multi-party litigation logistics Firm & Practice Development Contribute to the development of litigation best practices and case management tools Mentor junior attorneys and support staff Engage in business development efforts and client relationship management Participate in firm initiatives and leadership opportunities within the practice group Qualifications 4–7 years of experience in litigation with a demonstrated ability to manage cases independently J.D. from an accredited law school and admission to practice in New York State Strong command of litigation strategy, negotiation, and courtroom procedure Excellent written and verbal advocacy skills Experience in appellate, creditors’ rights, family law, or labor & employment law is a plus What We Offer Competitive salary and associate bonus plan 401(k) with 3% profit-sharing + 2% employer contribution Medical, dental, vision, life, short-term, and long-term disability insurance 4 weeks paid time off + paid holidays Hybrid work schedule after onboarding Leadership development, mentorship opportunities, and a collegial team environment About Underberg & Kessler LLP With a long-standing history of excellence, Underberg & Kessler has been proudly serving businesses and individuals across Western New York for over 100 years. As a trusted legal partner, we are known for delivering top-tier legal services while fostering a supportive and collaborative environment where attorneys can grow, thrive, and make a meaningful impact. Underberg & Kessler LLP is an Equal Opportunity Employer. We value diversity and are committed to creating an inclusive environment for all employees. Please submit your cover letter, references and resume to Leslie Helmerci, Legal Operations Manager, at lhelmerci@underbergkessler.com . Apply

Sometimes there comes a point where those that have ownership interests in a business disagree on ideas or business decisions to a point where they simply can't work together anymore. At Underberg & Kessler, we have a team of attorneys experienced in handling these matters. BUSINESS DIVORCE Sometimes there comes a point where those that have ownership interests in a business disagree on ideas or business decisions to a point where they simply can't work together anymore. In other instances, one of the owners tries to take advantage of the others. These scenarios, and others like these have been the catalyst that has brought on a premature demise to an otherwise strong business. The results of a situation like this can significantly reduce the value of each owner's interests and nobody wins. This is not the case for our clients. At Underberg & Kessler, we have a multi-disciplinary team of attorneys experienced in all of the legal competencies which are fundamental to the success of business divorce proceedings, including such as business law, contracts, tax, negotiations, and all aspects of litigation. After reviewing your matter, our attorneys in Rochester, Buffalo, Canandaigua, and Geneseo will determine and implement a plan in pursuit of your goals. You can contact us here and learn more about business divorce matters below: What is a business divorce? A business divorce, in legal terms, is the separation of ownership interests in a business in the pursuit of business owners going their separate ways. This is often a time-sensitive matter that requires the management of issues that relate to the continued operation of the business in the face of legal and personal disagreements. If these issues are not navigated properly during the proceedings, the business' value can stand to be diminished quite a bit. This is why you need a well-versed attorney who has experience navigating these issues and has relevant cross-functional experience. Do business divorce matters have to be resolved in court? It is preferable for the parties to find a negotiated resolution. However, in order to get there your opponent(s) need to know that you have skilled and experienced counsel who are not afraid to litigate if necessary. What happens to a corporation in a divorce? The process typically starts with a discussion of the facts and circumstances followed by a demand letter from your attorney to the opposing party. If another business attorney has fired the first salvo, then we analyze the facts and circumstances from your perspective and prepare a reply. Meanwhile, the owners have to do their best to continue to operate the business. In some cases, there will be a need to start a court proceeding so that a receiver can be appointed to operate the business instead of the owners. How does an LLC work in a divorce? In New York, the LLC statute provides more limited opportunities for a member to commence dissolution litigation than is available under the corporation laws. It is imperative to carefully examine the operating agreement of the LLC to see what contractual provisions might apply. Can I sell my share of the business during a business divorce? There is nothing in New York law that precludes such a sale. However, there may be provisions in the governance documents of the entity that preclude that from happening. From a practical perspective, it may be difficult to find a buyer willing to step into the middle of the dispute. Under New York corporate law, there might be the ability to buy out the disgruntled shareholder once a dissolution proceeding has begun. Business Divorce Experience Our Experience in Western, NY and Beyond •Experienced in litigating corporate, partnership and limited partnership disputes, including dissolution proceedings and actions alleging shareholder oppression, fraud and breach of fiduciary duty. •Experienced in separating assets and interests of business owners, taking care to assure the continual viability of business operations OUR BUSINESS DIVORCE ATTORNEYS: To learn more about our individual attorneys, please click on their picture to view their biography: Steven R. Gersz Rochester, NY Thomas F. Knab Buffalo, NY David M. Tang Rochester, NY https://www.underbergkessler.com/contact

Underberg & Kessler LLP is dedicated to giving back and supporting the communities in which we live and work. Whether it's supporting fundraisers, galas, golf tournaments, designating jeans day at work for donations, or mentoring a group of aspiring young individuals, U&K understands and values the importance of community outreach. U&K Cares Underberg & Kessler LLP is committed to supporting the communities in which we live and work. Whether through fundraisers, galas, golf tournaments, designating jeans day at work for donations, or mentoring a group of aspiring young individuals, U&K cares and believes it is important to support our communities. United Way Day of Caring May 2025 We were honored to once again support the United Way of Greater Rochester and the Finger Lakes during their annual Day of Caring. This year, our team spent the day volunteering at Nativity Preparatory Academy, a truly inspiring school in the heart of Rochester. We rolled up our sleeves to help beautify their outdoor spaces — pulling weeds, gardening, and spreading mulch to help create a welcoming environment for students, staff, and the surrounding neighborhood. It was such a meaningful experience — not only did we get to give back to our community, but we also had the chance to meet some of the incredible staff and students who make Nativity Prep so special. As a bonus, we were treated to a special performance by the school’s choir, which made the day even more memorable. Thank you to United Way and Nativity Prep for the opportunity to serve and connect. United Way Day of Caring May 2024 We had a great time helping The Arc of Monroe last week for United Way’s Day of Caring. Our Diversity, Equity, Inclusion & Belonging (DEIB) Committee coordinated the raking, mulching, and clean-up efforts to spruce up the organization’s Norran Dr. and Homewood Lane locations. It was a beautiful day and our team worked hard to help a wonderful organization. Thanks to U&K's Leah Tarantino Cintineo , Melissa Henderson , Alex Wezelis, Roman Martyniv, Pamela Litto, and Hannah Prescott for volunteering. Casual for a Cause 2023 Since 2019, Underberg & Kessler has participated in a program called “Casual for a Cause,” where individuals dress casually on Fridays and provide donations to a designated charity. This year we raised over $1875 for these important organizations below: A Horse’s Friend Just Cause HUGS Foundation Center for Disability Rights/Regional Center for Independent Living The Father’s Heart Ministry Brain Injury Associate of New York State Breast Cancer Coalition Small Business Council Annual Thanksgiving Appeal MS Society Bravo U&K team! Annual Thanksgiving Appeal Support November 2023 We were happy to support the Small Business Council’s (a Greater Rochester Chamber of Commerce affiliate) Thanksgiving Appeal again. This year, we doubled our goal and donated 10 boxes filled with Thanksgiving food items and gift cards. Cheers to our fantastic U&K team! Happy Thanksgiving - wishing you a harvest of blessings, good health, and good times! United Way Day of Caring May 2023 We had a great time helping Heritage Christian Services last week for the United Way’s Day of Caring. Our Diversity, Equity, Inclusion & Belonging Committee (DEIB) Committee coordinated the raking, mulching, weeding, planting, and cleaning efforts of U&K colleagues to spruce up the organization’s Baird Road location. Our team had lots of fun and worked hard to help a wonderful organization. Thanks to U&K's Leah Cintineo, Debbie Christiano, David Craig, Kate Karl, Paul Keneally, Robert LaPlaca, Kaitlyn Pierce, Tyler Stark and Alex Wezelis for volunteering. St. John's Living 33rd Annual Golf Tournament July, 2022 U&K Partner David Tang with Will Hall, Bryan Smith, and Shawn Burr recently participated in St. John's 33rd Annual Golf Tournament. This year’s tournament helped to raise funds which will provide St. John’s residents with meaningful programs and enjoyable activities over the next year. Casual for a Cause February, 2022 In February, we supported the Jewish Senior Life which is a Continuing Care Retirement Community (CCRC), offering all levels of senior care from independent living to skilled nursing care. Jewish Senior Life offers best-in-class programs and services to older adults in our community that ensure the quality of life, health, and well-being of every individual they serve. Click here if you would like to learn more about Jewish Senior Life. Casual for a Cause January, 2022 January’s Casual for a Cause is The Kevin Guest House . Their campus is comprised of four buildings in the heart of the Buffalo Niagara Medical Campus and provides a comfortable and supportive home away from home for patients and their families traveling for medical care. No one is turned away because they’re unable to afford the modest donation—donations received makes this possible. It is a piece of solace, comfort, and compassion serving thousands of families and patients during their most challenging times. For more information and additional ways to donate, please click here . Casual for a Cause November, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. In November, we supported the Victor Farmington Library which promotes and nurtures a sense of community by offering the space and resources for educational, recreational, and cultural enrichment for patrons of all ages. Click the link if you would like to learn more about the Victor Farmington Library. https://lnkd.in/e7J9RdC6 Casual for a Cause October, 2021 In October, we supported the Monroe County American Legion Honor Guard. This organization’s purpose is to raise awareness of the military honor funeral services that are available to veterans and to provide those funeral services. Often times, veterans do not receive the military honors they have earned because their families are unaware of the services available or that they exist. The “Final Salute” consists of prayer, the firing of the rifles, the sounding of taps, and the folding and presenting of the American Flag under which the veteran served. Click the link to learn more. https://bit.ly/32bOJ9z Casual for a Cause September, 2021 In September, we supported the Brain Injury Association of New York State (BIANYS). This organization supports brain injury survivors, caregivers, and professionals throughout New York State. Each year, BIANYS raises funds through its March On for Brain Injury Walk. Click here if you would like to learn more about BIANYS. Casual for a Cause August, 2021 This month, 13thirty Cancer Connect , a not-for-profit organization with a mission to help adolescents and young adults with cancer live their very best lives by building a peer community of those who understand in a way no one else can. If you would like to learn more about 13thirty Cancer Connect, click here . St. John's Living 32nd Annual Golf Tournament July, 2021 Cory Pettinella of Five Star Bank, U&K’s partner Ed Russell, and Jon Pecora of Keller Williams recently participated in St. John's 32nd Annual Golf Tournament. This year’s tournament helped to raise funds which will provide St. John’s residents with meaningful programs and enjoyable activities over the next year. WOC Group / Cheryl Speranza Leadership Institute June, 2021 Members of GRAWA’s Women Of Color (WOC) Group led a program for the Cheryl Speranza Leadership Institute at Our Lady of Mercy School for Young Women in Rochesterof GRAWA’s Women Of Color (WOC) Group led a program for the Cheryl Speranza Leadership Institute at Our Lady of Mercy School for Young Women in Rochester. Read More > Groundbreaking of the Hubbard Springs Apartments June, 2021 Bishop Sheen Ecumenical Housing Foundation and Rochester's Cornerstone Group on the groundbreaking of the Hubbard Springs Apartments that will provide 72 households, including some with disabilities, with much-needed affordable homes housing in Chili. Read More > Casual for a Cause June, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. Seniorsfirst, a not-for-profit organization that raises funds to help support Kirkhaven 's Transitional & Long Care residents with companionship, community, purpose, and solutions to meet seniors’ needs, was designated this month. If you would like to learn more about Seniorsfirst Communities and Services, click the link HERE . "Hope Builds" Virtual Gala May, 2021 U&K was proud to support the Flower City Habitat for Humanity's 20th Annual “Hope Builds” Virtual Gala. Two of our partners, Kate Karl and Patrick Cusato were in attendance to help support Habitat for Humanity’s efforts to raise awareness and funds that provide families with a place to live and thrive in Rochester. If you like to learn how you can help support Flower City Habitat for Humanity, please click HERE . Casual for a Cause May, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. Underberg & Kessler LLP selected the Center for Disability Rights , a non-profit organization that assists those with disabilities with how to live independently and advocate for themselves, as the organization to support through our UK Cares program. If you would like to learn more about CDR, feel free to contact our partner and member of CDR’s Board of Directors, Justin Alexander, or click HERE . Below are the other organizations that we have supported through our Casual for a Cause Jeans' Day initiative since May 2019: ARC of Monroe Bishop Sheen Ecumenical Housing Foundation Brain Injury Association of New York State Danny Did Foundation (Epilepsy/Sudden Unexpected Death) Flower City Habitat for Humanity Lifespan of Greater Rochester Monroe County American Legion Honor Guard Mortgage Bankers Association/Rochester City School District Drive Rochester Area Interfaith Housing Foundation Rochester Housing Charities Rochester Housing Development Fund Small Business Council Thanksgiving Appeal Society for the Protection of Children St. Ann’s Foundation St. John’s Foundation The Landmark Society of Western New York The Leukemia & Lymphoma Society Us Too/Prostate Cancer Veterans Outreach Center Victor Farmington Library Volunteer Legal Services/Art of Lawyering

Underberg & Kessler LLP, a growing mid-sized law firm, is seeking a Corporate Associate Attorney for our Rochester, NY law office.  CORPORATE ASSOCIATE ATTORNEY This Position Reports to Our Rochester, NY Law Office Salary Range: $120,000–$150,000 Underberg & Kessler is a full-service law firm known for delivering exceptional legal counsel across a wide range of industries. Our Corporate Practice Group is a dynamic and highly collaborative team serving clients in mergers and acquisitions, financial/securities offerings, governance and compliance issues and other business transactions. Underberg & Kessler is seeking a talented and motivated Corporate Associate Attorney with 4 to 7 years of experience to join our Corporate Practice Group. The ideal candidate will have significant experience in handling complex corporate transactions and providing strategic advice to business clients. Position Overview: This position will be responsible for handling general corporate legal matters including but not limited to mergers and acquisitions, commercial negotiation, banking, shareholder concerns, corporate technology matters, and entity formations. Responsibilities: Represent clients in mergers and acquisitions and other corporate transactions. Draft, review and negotiate a wide range of business agreements and transactional documents Advise clients on corporate governance, entity formation and compliance matters Work closely with partners, clients and cross-practice teams on sophisticated legal matters Conduct legal research and provide strategic risk assessments and recommendations Qualifications 4-7 years of corporate law experience at a law firm J.D. from an accredited law school and admission to practice in New York State Experience with mergers and acquisitions, financial/securities offerings, governance and compliance issues and other business transactions Ability to manage multiple priorities and thrive in a fast-paced environment Excellent communication and interpersonal skills Experience with private equity or venture capital transactions is a plus What We Offer Competitive salary and associate bonus plan 401(k) with 3% profit-sharing + 2% employer contribution Medical, dental, vision, life, short-term, and long-term disability insurance 4 weeks paid time off + paid holidays Hybrid work schedule after onboarding Professional mentorship and career development support About Underberg & Kessler LLP With a long-standing history of excellence, Underberg & Kessler has been proudly serving businesses and individuals across Western New York for over 100 years. As a trusted legal partner, we are known for delivering top-tier legal services while fostering a supportive and collaborative environment where attorneys can grow, thrive, and make a meaningful impact. Underberg & Kessler LLP is an Equal Opportunity Employer. We value diversity and are committed to creating an inclusive environment for all employees. Please submit your cover letter, references and resume to Leslie Helmerci, Legal Operations Manager, at lhelmerci@underbergkessler.com . Apply

Executive compensation and employment agreements are legally complex. The manner in which these agreements are structured can carry major business and tax implications for both the employer and the executive employee. At Underberg & Kessler, we have a team of attorneys in Rochester, Buffalo, Canandaigua, Webster & Geneseo who are experienced in these executive compensation and agreement matters. EXECUTIVE COMPENSATION & EMPLOYMENT AGREEMENTS Executive compensation and employment agreements are legally complex. The manner in which these agreements are structured can carry major business and tax implications for both the employer and the executive employee. At Underberg & Kessler, we have a team of attorneys in Rochester, Buffalo, Canandaigua, and Geneseo who are experienced in these executive compensation and agreement matters. We have experience assisting both executives and employers in these matters. Our attorneys will guide you throughout the process, drafting agreements for the employer, or reviewing them for the executive. Considerations For The Employer: What Do I Need to Know? When structuring and drafting these agreements, our attorneys will align the agreements with the employer’s goals. We have the capabilities of assisting the process by offering the following legal services: Drafting compensation plans for executives Drafting of employment agreements for executives and other employees Structuring of severance clauses including golden parachute considerations Structuring of bonus clauses and deferred compensation Structuring equity incentives including incentive stock options, non-qualified options, and restricted stock Tax compliance matters Contact us here to speak to our attorneys regarding structuring an employment agreement. Considerations For The Executive Employee: What Do I Need to Know? It is wise to have agreements of such importance reviewed by an attorney well versed in these matters. Legal services our experienced team of attorneys offer include: Section 83 tax planning Review and negotiation of executive employment and compensation agreements Explaining stock compensation issues Negotiation of covenant not to compete and severance arrangements Tax compliance matters Contact us here to speak to our attorneys about an executive agreement matter. Executive Compensation & Employment Agreements Experience Our Experience in Western, NY and Beyond •Represented the CEO of a private equity backed company in negotiating new compensation and severance terms and documenting those terms in a new employment agreement. •Represented the CIO of a technology company in negotiating the terms of a severance plan that would come into effect if there was ever a change in control transaction involving the employer. •Represented numerous companies in structuring and documenting employee stock incentive plans, including incentive stock options, nonqualified stock options and restricted stock. •Represented companies in drafting and implementing phantom stock plans to provide equity like incentives to key employees. •We have assisted both executives and employers in negotiating separation agreements upon termination of the employment relationship, that balance severance payments with confidentiality obligations, covenants not to compete or non-solicitation and non-disparagement provision. OUR EXECUTIVE COMPENSATION & EMPLOYMENT AGREEMENT ATTORNEYS: To learn more about our individual attorneys, please click on their picture to view their biography: Steven R. Gersz Rochester, NY Paul F. Keneally Rochester, NY Helen A. Zamboni Rochester, NY https://www.underbergkessler.com/contact

Underberg & Kessler LLP, a growing mid-sized law firm, is seeking a Paralegal for its Residential Real Estate Mortgage Lending Practice Group in Rochester, NY. MORTGAGE LENDING PARALEGAL This Position Reports to Our Rochester, NY Law Office We are a growing mid-sized law firm, and we are seeking a Paralegal for our Residential Real Estate Mortgage Lending Practice Group in Rochester, NY. Our ideal candidate must be detail-oriented with a minimum of three years of experience working on residential mortgage transactions with the demonstrated ability to work independently in a fast-paced environment. Working knowledge of residential document generation programs and/or title report preparation is a plus. We look to hire bright individuals who are motivated self-starters and team players with a strong work ethic, enthusiasm for providing excellent client service, and the ability to thrive in a fast-paced environment. Some firms look for employees who live and breathe the law. But at Underberg & Kessler, we look for people with a variety of interests and a rich knowledge base. We believe that well-rounded individuals are of greater benefit to our clients because they bring more depth and understanding to the job. In a familial, yet professional, atmosphere, our commitment to clients extends from the partnership, to the associates, to the support staff. The Firm is an Equal Opportunity Employer. The Firm offers a collaborative and collegial environment, a competitive salary, and benefits package that includes, but is not limited to, medical, dental and vision plans, 401K, disability and life insurance, and paid vacation. To learn more about our Firm, please visit other pages of our website. If you are unable to submit your application due to a disability, please contact Karen Marr, Operations Manager, at kmarr@underbergkessler.com to ask for an accommodation or an alternative application process. Apply

Thinking about acquiring a company or going through a merger? Our attorneys are ready to provide strategic guidance to help you accomplish your goals. MERGERS & ACQUISITIONS Merger & acquisition transactions often require a keen attention to detail and nuanced decisions to be made. At Underberg & Kessler, we have a team of attorneys in Rochester, Buffalo, Canandaigua, and Geneseo whom are experienced in mergers and acquisitions representing both purchasers and sellers. Our attorneys will guide you throughout the entire process, taking action to pursue your goals for the transaction. Considerations For The Purchaser: What Do I Need to Know? After determining what the goals of the acquisition are for your business, we have the capability to provide the following legal services: Due diligence of the target Assistance in determining the best deal structure Drafting and negotiating the letter of intent and acquisition agreement Advising on regulatory matters required for the purchase and operation of the target business Organizing financing (whether through a bank or private equity sources) Preparing ancillary documents for the purchase of assets or stock Executing closing and any matters that arise after closing Contact us here to speak to our attorneys about a merger or acquisition. Considerations For The Seller: What Do I Need to Know? If you are looking to sell, or have been approached and want guidance making the best decision for your business, we have the capabilities of offering the following services: Due diligence production Assistance of determining the best deal structure Drafting and negotiating the letter of intent and acquisition agreement Advising on regulatory matters required for the sale of the target business Preparing ancillary documents for the purchase of assets or stock Executing closing and any matters that arise after closing Contact us here to speak to our attorneys about a merger or acquisition. Merger & Acquisition Experience Our Experience in Western, NY and Beyond •Represented a private company in a three-part transaction that involved a $5 million acquisition of all of the stock in a corporation that operated a complementary line of business, a $3.5 million sale of convertible preferred stock to a consortium of institutional venture capital investors and a $2 million bank credit facility. The legal work included drafting and negotiating the acquisition agreement, investment agreement, credit agreement, and all related instruments and agreements, assistance with our client’s due diligence investigation and response, and completion of the simultaneous three-way closing. •Represented a privately held company in an $88 million acquisition by merger with a publicly held company. The legal work in the transaction involved coordination with investment bankers, assistance with due diligence, drafting and negotiating the merger agreement, advice to our client’s board of directors regarding its duties and obligations, tax advice and opinions to client shareholders, environmental review and completion of the closing. •Represented a privately held company in the sale a line of business to a publicly held company in an approximately $15 million transaction, including negotiation and drafting of the asset purchase agreement along with ancillary closing documents. •Represented a privately held purchaser in the acquisition of a competitor, that had operations domestically and in Asia. Our legal work involved drafting, negotiations, and closing the acquisition agreement, an employment agreement with one of the principals of the seller and coordination with special counsel handling the legal aspects of the Asian operations. •Represented a corporation and its majority shareholder in connection with a $19,000,000 sale by all shareholders (of which one was an ESOP) of a portion of their stock to a private equity firm, resulting in the buyer acquiring a majority of the stock and termination of the ESOP. Our work included assistance with the due diligence process, negotiation of the letter of intent and drafting, negotiating and closing the definitive agreement and ancillary agreements. OUR MERGER & ACQUISITION ATTORNEYS: To learn more about our individual attorneys, please click on their picture to view their biography: James A. Coniglio Geneseo, NY Steven R. Gersz Rochester, NY Anna E. Lynch Rochester, NY Helen A. Zamboni Rochester, NY https://www.underbergkessler.com/contact

Do you have a will, trust or other estate planning document in place? Our estate planning attorneys will help you select the appropriate document to meet your estate planning goals. DRAFTING OF WILLS, TRUSTS & OTHER ESTATE PLANNING DOCUMENTS At Underberg & Kessler, we have a dedicated team of attorneys with the experience and specialized skill set to assist our clients with all of their estate planning needs. Our attorneys work together with our clients to formulate the best estate planning strategy for each client in an effort to meet their estate planning goals. Our attorneys offer assistance and guidance in all stages of the estate planning process to make sure that each client’s estate planning goals are being met. Read below to learn more about Estates & Trusts and the legal services our attorneys offer. You can contact us here to engage our attorneys in regards to drafting a will or trust. What is a Last Will and Testament? The Last Will and Testament is typically the primary estate planning document which, among other things, memorializes the client’s estate planning goals, appoints a fiduciary to administer the decedent’s estate and direct the disposition of a client’s assets at death, and directs who will obtain custody of any minor children the decedent left behind. Contact us here to engage our attorneys in regards to drafting a will or trust. What Happens if Someone Dies Without a Will in Place? When a person dies without a valid Will, his or her estate passes to heirs or certain classes of family members by intestate succession, as prescribed in New York State laws. The purpose of intestate succession statutes is to distribute the Decedent’s property in an organized manner; however, such a distribution scheme may be dramatically different from a decedent’s estate planning goals. It is recommended that each person have a Will that is prepared by an experienced attorney. Contact us here to engage our attorneys in regards to drafting a will or trust. What is a Trust? A trust like a Will, can also be utilized to determine the disposition of a client’s assets at death. A trust is a legal entity a person sets up to manage their assets. As assets are legally placed into the trust, they are managed by a trustee. There are generally two different types of trusts available: Revocable Trust Also often referred to as a living trust, a revocable trust is a trust that can be changed by the Grantor without the consent of the beneficiaries. The Grantor can, for example, add or remove assets to or from the Trust, change Trust beneficiaries, and modify stipulations as to how the assets in the trust are managed. Irrevocable Trust A trust of this type locks in the terms of the trust upon creation, and generally speaking, cannot be amended by the Grantor. Unlike a revocable trust, the owner of the trust loses all rights to ownership of the assets once they are legally placed into the trust, and therefore has those assets removed from the owner’s taxable estate. Contact us here to engage our attorneys in regards to drafting a will or trust. What is better, a Will or a Trust? Both a Last Will and Testament and a Trust are foundational documents of a streamlined estate plan and no one document is better than the other. The attorneys at Underberg & Kessler work with our clients to determine which estate planning vehicle will best allow them to meet their estate planning goals, protect their assets, and transfer their assets to their loved ones in a streamlined and tax efficient manner. Contact us here to engage our attorneys in regards to drafting a will or trust. Drafting of Wills, Trusts, & Other Estate Document Experience Our Experience in Western NY and Beyond •Our experience with wills, trusts, and estates in New York as well as a multitude of other states allows us to effectively advise or clients with all of their estate planning needs. •With over a century of knowledge between and among us, we can be relied upon to provide our clients with the estate planning guidance they need, both now and in the future. OUR ESTATE PLANNING DOCUMENT ATTORNEY: To learn more about our individual attorneys, please click on their picture to view their biography: Joshua B. Beisker Rochester, NY https://www.underbergkessler.com/contact

Between compassion and strength, experience and enthusiasm, a personal relationship and a winning result. These are sometimes in conflict at other firms, but are in harmony here. We have offices in Rochester, Buffalo, Canandaigua, Webster and Geneseo to make meeting convenient for you. ABOUT UNDERBERG & KESSLER Underberg & Kessler LLP is a full-service law firm with offices in Rochester, Buffalo, Canandaigua, and Geneseo, New York. For nearly 100 years, we have been assisting businesses, municipalities, not-for-profit organizations, individuals, and more with a wide range of legal matters. Our attorneys provide a real-world perspective that is practical, creative, knowledgeable, confident, and results oriented. As individuals, our attorneys come from varied backgrounds and bring a diversity to our firm that gives us much of our strength. As a result, we excel in providing full-service legal representation. Since 2013, we have been highly ranked by Best Law Firms® and 15 of our attorneys were recognized in the 2024 edition of The Best Lawyers in America® and Best Lawyers: Ones to Watch® . In addition, 15 of our attorneys were named to the 2024 Upstate New York Super Lawyers and Upstate New York Rising Stars lists. OUR CLIENT TESTIMONIALS OTHER PAGES Articles + Posts Practice Areas Client Portal Careers Attorneys Law Offices

Our Buffalo, NY law office is located downtown in Suite 320 at 50 Fountain Plaza. The building's underground parking ramp can accessed on Pearl Street. Parking validation is provided to clients parking there. BUFFALO, NY LAW OFFICE GET IN TOUCH Thank you for visiting our website. If you’d like to book an introductory meeting with one of our attorneys, or have another reason to connect, please fill out the form on this page. If you know the attorney that you would like to speak with, please view their attorney page here: attorneys . Our office is located at 285 Delaware Avenue in Buffalo's Central Business District, between W. Chippewa and W. Tupper Streets. We are close to Main Street and within walking distance to Buffalo's Theater, Government, and Entertainment Districts, and the Metro Rail Station. When visiting our offices, you may locate available parking directly on Delaware Avenue or at any number of public parking locales nearest to our building. Our offices are located on the first floor in Suite 118. 285 Delaware Avenue, Suite 118 Buffalo, NY 14202 Reception Hours: Mon - Fri: 9:00 AM - 5:00 PM info@underbergkessler.com Phone: (716) 848-9000 Fax: (716) 847-6004 Contact Us Now

Acerca de Child Support Ensuring your children get the support and quality of life they deserve. Once you and/or your spouse have a plan in place for the custody of your children, the court will consider factors needed to consider how much child support is due from the other parent. We will ensure that all appropriate financial information with respect to income and expenses is taken into account. We've compiled a list of Q&As that one might consider... FAMILY LAW Divorce Child Custody Child Support Modification & Enforcement of Support Qualified Domestic Relations Orders Please contact Leah or Jennifer to set up a one-hour consultation to discuss your case. An analysis of the assets and debts will be performed and you will be advised on how the law would apply to the facts of your case. Knowledge is very important so that you, as the client, know your rights. Click HERE to get in touch. Let’s Work Together General21 Q. What is child support? A. Child support is money paid from the non-custodial parent to the custodial parent for support of unemancipated children. Q. What can child support be used for? A. Basic child support can be used for general expenses such as groceries, clothing, mortgage or rent, utilities, and other incidentals that a parent needs to manage a household and provide for the child(ren). Q. How long is child support paid in New York? A. Child support is paid until the child reaches age 21 (emancipation) unless the child emancipates sooner. There are specific definitions in the law about when a child would be considered emancipated prior to age 21. Q. How is it determined who is the custodial or non-custodial parent? A. Whichever parent has the child a majority of time each week is considered the custodial parent. The courts generally look to which parent has more overnights. In an equally shared (50-50) residency plan, the non-custodial parent is the parent who has the higher income. Q. How is child support calculated? A. The controlling New York State law is the Child Support Standards Act or CSSA. Generally, the parties’ incomes as listed on their tax returns is used for the presumptive calculation, less FICA taxes. The incomes for both parents are then added together as combined parental income. The combined parental income is multiplied by a percentage depending on how many children support is being paid for. Each parents’ pro rata share of the presumptive child support figure is then calculated, with the non-custodial parent owing child support to the custodial parent. Q. Is the Court required to apply the presumptive child support calculation to every case? A. Yes, the Court is required to run the calculation as listed in the statute and apply it to every case, unless the court finds a reason, as listed in the statute, to deviate from the presumptive calculation. Even if the Court deviates and orders a different child support amount, the court is required to run the calculation and then discuss what factors it considered to deviate from the formula. Q. What is a child support “add-on”? A. In addition to the basic child support payment, each parent is required to pay their pro rata share of child support “add-ons” for the children. This includes the children’s cost of any health care premiums, any unreimbursed medical, dental, prescription, vision, therapeutic costs for the children (ie. copays, payments toward deductible), child care costs associated with employment, and educational costs. Q. How is child support paid? A. Child support can be paid directly from one parent to the other by any agreed mutual means (check, bank to bank transfer, etc.) or through the Child Support Collection Unit. The Child Support Collection Unit is run by New York State and payments are typically taken out of the non-custodial parent’s wages by income execution. Our Family Law Attorneys Leah Taranrino Cintineo Leah focuses her practice on divorce and family law. Serving clients in multiple local counties, her insightful interpersonal skills and ability to strongly negotiate has made a positive impact on the lives of many families. Leah practices in both Supreme and Family Courts throughout the Seventh Judicial District. Learn more about Leah Jennifer A. Shoemaker Jennifer represents clients across the spectrum of family law issues, including divorce, custody, support actions, the negotiation of separation agreements and prenuptial agreements. Jennifer is certified as a collaborative divorce attorney and is a member of Collaborative law Association of the Rochester Area (C.L.A.R.A.). Learn more about Jennifer Our Latest Blogs Leah T. Cintineo Named to 2025 Power List for Law We are pleased to announce that Leah Tarantino Cintineo has been named to the 2025 Rochester Business Journal and The Daily Record... Underberg & Kessler Leah T. Cintineo Selected President-Elect of the 2025-2026 GRAWA Board of Directors We are pleased to announce that Leah Tarantino Cintineo, Partner and Chair of the Litigation Department and the Family Law Practice... Underberg & Kessler New York's Prop 1 Solidifies Anti-Discrimination Protections in State Constitution With over 60% of the vote, New York’s Proposal 1 (“Prop 1”), also known as the Amendment to Protect Against Unequal Treatment and the... Underberg & Kessler Back to Top

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