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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Underberg & Kessler LLP is seeking an Accounting Specialist for our Rochester, NY office. Ideal candidates should have a minimum of three years of experience performing accounting tasks associated with the efficient maintenance and processing of accounts payable and receivable transactions, can accomplish accounting-related projects and results as needed, and the ability to work in an accurate, detail-oriented, and highly productive manner. ACCOUNTING SPECIALIST This Position Reports to our Rochester, NY location We are seeking an Accounting Specialist in its Rochester, NY office. Our Firm provides legal services for clients that include municipalities, businesses, national retailers, financial institutions, and individuals. Qualified candidates must have a strong working knowledge of general accounting procedures, be proficient in data entry, and familiar with Microsoft Excel. Ideal candidates should have a minimum of three years of experience performing accounting tasks associated with the efficient maintenance and processing of accounts payable and receivable transactions, can accomplish accounting-related projects and results as needed, and the ability to work in an accurate, detail-oriented, and highly productive manner. We look to hire bright individuals who are team players with a strong work ethic, sound judgment, and who take ownership of their projects. The Firm is an Equal Opportunity Employer. We offer a collaborative and collegial environment, and a competitive salary and benefits package. The annual salary range for this position is $50,000-$55,000 and will be determined based on prior relevant experience. Please submit your cover letter and resume to Karen Marr, Operations Manager, at kmarr@underbergkessler.com. Apply

Our Geneseo, NY law office is located right at the corner of Main Street and University Drive. Parking is available directly in front of the building on Main Street and also to the side of the building on Univeristy Drive. Our office is located in a former house which is yellow GENESEO, 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'd like to get in touch with, you can find their contact information on their page. You can find all of our attorney pages here: attorneys . 32 Main Street Geneseo, NY 14454 Reception Hours: Monday - Friday 9:00AM - 5:00PM info@underbergkessler.com Phone: (585) 258-2856 Fax: (585) 243-0420 Contact Us Now

Acerca de Qualified Domestic Relations Orders (QDRO) How retirement assets are distributed in a divorce. Our team will prepare the court documents needed to transfer pension plans and retirement accounts between the spouses. We have experience in all types of retirement accounts and pensions including, but not limited to profit sharing plans, 401(k), IRAs, and more. 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 Q. How do retirement assets get divided when spouses get divorced? A. Qualified Domestic Relations Order (“QDRO”) is a judgment, decree, or court order that grants a person a right to a portion of the retirement benefits his or her former spouse has earned through participation in an employer-sponsored retirement plan. QDROs are typically prepared during divorce proceedings, though they can be filed years after divorce. Q. Who is responsible for completing the QDRO? Typically, the person receiving the funds is responsible for hiring an attorney to prepare the QDRO. Once the QDRO is drafted, your attorney will submit it to the retirement plan administrator for approval and then to the Court for signature. Q. Will I have to pay taxes or penalties when the funds are disbursed? There is no early withdrawal penalty by the IRS for transferring funds to a former spouse pursuant to a QDRO. Moreover, the individual paying out the funds does not pay any taxes on the distribution. Likewise, if the funds are put into another retirement account, there are no taxes to the beneficiary. However, if the funds are distributed rather than put into another retirement account, income taxes will be levied and there can be an additional pre-payment penalty if the recipient is under the age of 59 1/2. 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. Let’s Work Together Click HERE to get in touch. 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

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. CAREERS The Best and the Brightest At Underberg & Kessler, we look for those whom are among the best at what they do, while maintaining a high level of compassion. We foster an environment of positivity, excitement, compassion and excellence. Our employees strive for excellence and are empowered to do so. Our employees listen to each other because they care for one another. The Firm is an Equal Opportunity Employer and offers a collaborative and collegial environment and a competitive salary and benefits package. If this sounds like the type of environment you'd like to foster a career in, please click the appropriate link below to view openings: ATTORNEY CAREERS See Openings PROFESSIONAL STAFF CAREERS See Openings

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Sign up for the Underberg & Kessler blog where our attorneys post about legal developments that affect WNY. Our attorneys are the partner you can count on. Our law firm has offices in Rochester, NY Buffalo, NY, & Canandaigua, Geneseo, and Webster. ENTER YOUR EMAIL BELOW TO RECEIVE OUR UPDATES IN YOUR INBOX: Subscribe to Our Email List By clicking the submit button below*, you acknowledge you have read and agree to the terms & conditions and privacy policy. View privacy policy Submit Thanks for subscribing to our email list!

Acerca de Child Custody Advocating for your rights, while having the best interests of your children At Underberg & Kessler, we will work to protect your children’s best interests. We understand the intricate and sensitive situations and will focus on you and your child(ren)’s needs. With years of experience, our team will strive to ensure your child(ren)’s best interests are met. 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 General13 Q. What is the difference between sole and joint custody? A. Sole and joint custody are types of “legal” custody. Legal custody refers to which parent makes major decisions regarding the child(ren). Joint custodial parents need to make major decisions regarding the child(ren) together, regardless of who the child(ren) lives with. These include decisions in the areas of religion, education, and non-emergency medical decisions. One parent cannot exclude the other from the decision-making process, except that joint legal custody orders may give one parent final say over some areas of decision making and the other parent final say over other areas of decision making. Sole custody is when one parent has the exclusive right to make all major decisions about the child(ren). The parent without sole custody may still be entitled to receive medical and educational information about the child(ren), but he or she does not make decisions. Q. What is physical custody? A. Physical custody, also known as primary residency or residential custody, refers to whom the child lives with. If parents have joint physical custody, the child spends significant time with both parents. The parent who has primary residency has the child residing with them more than half the time. When both parents have exactly equal time with the child, that is referred to as shared physical custody. Q. I can’t get along with my ex, how can I co-parent? A. Parents are expected to communicate and cooperate with each other to make decisions for their child(ren) without letting their personal differences interfere. If one parent demonstrates an inability to put their child’s best interests before their own, they risk losing joint custody. Courts favor joint custody, and in most situations, it is possible to overcome co-parenting challenges to develop a working relationship with your ex for the well-being of the child(ren). Q. What does the court consider when making custody determinations? A. Courts always look to the “best interests of the child” when making custody determinations. Several factors are evaluated such as the mental and physical health of both parents, whether there has been domestic violence in the home, the child’s relationships with siblings, the wishes of the child, and the ability of the parents to cooperate with one another. Q. Who will look out for my child during a custody dispute? A. When parents are unable to agree on custody and visitation, in many cases, the court may appoint an attorney for the child, or AFC. The AFC’s role is to be an advocate for the child. He or she will typically speak with the child, may speak with one or both parents, with a child’s school, therapist, or anyone else they deem to have the necessary information on behalf of the child. Q. What are some examples of 50/50 custody schedules? A. Many parents choose to have alternating weeks with the child. Another common schedule is the “3-4-4-3” schedule, where the child spends three days with one parent, then four days with the other parent. Then it switches and the child spends four days with the first parent and then three days with the other parent. Another common schedule is the “2-2-5-5” schedule. This has the child spend two days with each parent and then five days with each parent. Q. Can I have my ex evaluated if I don't believe he/she is fit to parent? A. In some cases, a judge may order a custody evaluation. These are usually appropriate when one parent is claiming the other is unfit. The evaluator may use psychological testing for the parents and the child. In addition, evaluators often interview the children, parents, as well as teachers, babysitters, family members, and anyone else deemed to have information that may assist in their evaluation. Q. I want to move out of state with my child, am I able to? Typically, a parent cannot move a child(ren) to another state without prior approval from the other parent or from the court that issued the original custody order. If the custodial parent moves the minor child without court permission and against the noncustodial parent's wishes, a judge may sanction (punish) the custodial parent with a contempt order, including fines and jail time. A judge may even change custody arrangements in favor of the noncustodial parent. 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. Let’s Work Together Click HERE to get in touch. 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