DIRECTOR OF CLIENT SERVICES This Position Reports to Our Rochester, NY Law Office We are seeking a Director of Client Services, who will be responsible for assisting in attaining assigned revenue and account development objectives by driving sales initiatives with clients and prospective clients of the Firm, with a focus on developing relationships with them to secure engagements involving legal services. Assist attorneys in their growth and development with respect to business development and client retention efforts. Knowledge of utilization and optimization SEO to increase visibility, as well as tracking, measuring, and reporting on performance metrics and of social media platforms (e.g., monitoring social media, suggesting content for social media platforms and keeping abreast of social media best practices and technologies) required. We are searching for a passionate, energetic, ambitious, and driven leader with an entrepreneurial nature, who subscribes to and promotes business development principles and methodologies and is highly structured and process driven. The ideal candidate will possess a B.S. or B.A. in communications, marketing, or business, as well as three to five years of demonstrated successful professional services marketing and business development; law firm experienced preferred. 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

LITIGATION The Team To Have In Your Court. The word “litigation” conjures up visions of Perry Mason, star witnesses and dramatic cross-examinations in stately courtrooms. In reality, good litigators do all they can to avoid costly trials. Negotiation, legwork and cost-management are just as important as courtroom skills in making sure that a lawsuit doesn’t burden your business and your life. Because litigation can be stressful, costly and time-consuming, it often diverts attention from core business. Underberg & Kessler’s Litigation Practice Group has the experience to handle complex disputes while effectively managing costs. We take the time to carefully assess the overall impact of litigation on your business operations and your bottom line. ​Whether arguing in the courtroom or negotiating a settlement, we are your team and we play to win. We have achieved beneficial outcomes for a variety of public and private clients. We handle general civil litigation matters in all New York State and federal trial and appellate courts, as well as alternative forums such as arbitration and mediation. ​We have considerable litigation experience in: Employment disputes Shareholder, corporate and partnership disputes, and accounting and dissolution proceedings Intellectual property, including trademark and copyright matters Insurance defense Environmental and toxic tort matters Construction disputes Land use and zoning issues Defamation actions Negligence actions Medical malpractice Personal injury actions Commercial contracts Employee fraud, embezzlement and misappropriation Trustee liability Contested wills Class actions, including employment class action defense Divorce and family law Discrimination—race, sex, age, sexual orientation, religion, disability—and sexual harassment Non-competition, non-solicitation and tortious interference claims Tax assessment challenges For more information about litigation, contact Leah Tarantino Cintineo, chair of the practice group. Contact Leah RELEVANT EXPERIENCE FOR OUR INSURANCE COMPANY CLIENTS Defended a construction company in a wrongful death action. The plaintiff claimed that the defendant company negligently maintained heavy construction equipment. The claim was dismissed at conclusion of the trial. Represented a contractor against plaintiff’s claims that Multiple Chemical Sensitivity Syndrome was caused by an HVAC system designed and installed at an industrial plant. The claims were settled for nuisance value. Served as co-lead counsel for heavy-metal manufacturers and their insurers in a complex action brought by 13 plaintiffs who claimed that their Asymptomatic Multiple Sclerosis was aggravated by their exposure to certain metals. Most of the claims were dismissed on appeal. The rest were settled. Secured summary judgment for an insurance company in challenge to viability of an annuity sale. Serve as regional liaison counsel for defendants in hundreds of asbestos-related personal injury and wrongful death actions. Successfully defended a day care facility in a negligence action brought on behalf of an injured infant. Defended an insurance company against allegations of bad faith for its denial of a claim for long-term disability benefits. Defended numerous workplace personal injury claims, including amputation cases, repetitive stress injury claims and "closed-head" injury claims. FOR OUR BUSINESS CLIENTS After obtaining reversal of a $30 million judgment that had been entered prior to our representation, obtained a $1 million judgment against the other party for unpaid royalties due to our client for a proprietary manufacturing process. Successfully obtained dismissal of an assessment challenge at trial for failure to use correct valuation date. Successfully prosecuted a claim for copyright infringement against a real estate developer and his architect associates for copying proprietary architectural plans for luxury homes. Negotiated a multimillion-dollar assessment reduction for a manufacturing facility. Obtained summary judgment dismissing plaintiff’s specific performance claim. Successfully defended a local TV station against a substantial claim for libel. The station has been a client for more than 20 years. Successfully defended a commercial roofing system manufacturer against a claim for $500,000 in compensatory damages and $1 million in punitive damages for misrepresentation and fraud arising out of the sale and application of the system. We defended the same client in a class action suit brought by homeowners who used our client’s shingles and sheathing. Stopped a former employee of a high-tech company from disclosing the company's valuable manufacturing trade secrets. Successfully prosecuted a corporation's claim against an independent contractor for royalties and copyright infringement. The claim arose from the contractor’s unauthorized usage and sale of proprietary computer software. Negotiated a settlement for plaintiff wrongly denied a promotion based on age. Represent individuals in all aspects of family law, with particular emphasis on complex divorce litigation involving the valuation and equitable distribution of businesses and professional degrees, licenses and practices. Experienced in litigating corporate, partnership and limited partnership disputes, including dissolution proceedings and actions alleging shareholder oppression, fraud and breach of fiduciary duty. Obtained a preliminary injunction on behalf of client funeral home business against competitor funeral home business’ use of client’s trade name after competitor misappropriated client’s trade name. Successfully litigated contract disputes involving the commercial sale of goods. Obtained a $400,000 settlement from a major national health insurer on behalf of a physician whose claims for reimbursement for services had been wrongfully denied. Successfully litigated disputes involving distributorship and sales representative agreements. On behalf of a magazine publisher, obtained an order dismissing the complaint (which was upheld on appeal) in a class action lawsuit seeking recovery of subscription payments, brought by the subscribers to a magazine after the magazine ceased publication. FOR OUR MUNICIPAL CLIENTS Represented Monroe County in an action against design engineers and manufacturers of a sophisticated waste reclamation system. The result: We collected approximately $12 million in damages for the county. Prevailed in a highly contentious Civil Service Hearing justifying the termination of a police officer. Represented a consortium of three towns—Geneseo, Leicester and York—in all phases of the towns’ review of AKZO’s proposal to backfill one of the largest salt mines in the world with municipal solid waste ash. Defended a municipality against a former real estate developer who claimed that our client’s refusal to approve various projects and proposals constituted a conspiracy to deny him his civil rights. Persuaded Supreme Court and Appellate Division to overturn a Civil Service Hearing Officer’s decision, merely suspending an employee. Defended a town involved in a professional malpractice action where the plaintiff claimed our client obtained insufficient insurance for a public building later damaged by fire. Represented a county in a Superfund action related to its landfill, which is a designated hazardous waste. Successfully defended the Town of Orchard Park in a lawsuit brought by a major billboard developer, which alleged that the sign regulations in the town’s zoning ordinance violated its right to free speech under the First Amendment. The representation included the drafting of amendments of the town’s zoning ordinance to comply with the developing case law on sign regulation, as well as an appeal to the 2nd Circuit Court of Appeals. After the court issued a favorable decision on the town’s summary judgment motion, the billboard developer agreed to dismiss the case with prejudice. On behalf of the Buffalo Water Board and Sewer Authority, secured an order dismissing the complaint (which was upheld on appeal) in a class action challenging the agencies’ statutory authority to impose surcharges on delinquent ratepayers. On the eve of the 2008 elections, obtained a preliminary injunction in District Court (upheld by the 2nd Circuit Court of Appeals) on behalf of a major political party barring the New York State Board of Elections from changing the ballot for the 26th Congressional District of New York. FOR OUR BANKING AND FINANCIAL INSTITUTION CLIENTS Successfully represented a bank regarding alleged age discrimination in its discharge of long-term employees during “downsizing.” Successfully defended a bank trustee against claims brought by trust beneficiaries and the Resolution Trust Corporation regarding administration of a trust. Successfully defended a bank against charges of libel, slander, fraud and other liability claims. Successfully defended a local company against claims of alleged sexual harassment. Defended a bank-trustee against charges of mismanagement brought by beneficiaries of a multi-million-dollar trust. OUR LITIGATION ATTORNEYS: Ryan T. Biesenbach Rochester, NY Paul F. Keneally Rochester, NY Jennifer A. Shoemaker Rochester, NY Leah Tarantino Cintineo Rochester, NY Thomas F. Knab Buffalo, NY Margaret E. Somerset Canandaigua, NY Ericka B. Elliott Rochester, NY Renee Segina Moore Rochester, NY David M. Tang Rochester, NY David H. Fitch Rochester, NY Colin D. Ramsey Buffalo, NY George S. Van Nest Buffalo, NY

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 Banking Banking Banking Legal Services hkdbfd Construction Construction Construction Legal Services dasdsa Corporate & Business Corporate & Business Corporate & Business Legal Services Business Formations Joint Ventures & Strategic Alliances Venture Capital Financing Megers & Acquisitions Business Divorce Business Succession Planning Contracts & Agreements Not-For-Profit Formation & Governance Executive Compensation & Employment Agreements Creditors' Rights Creditors' Rights Creditors' Rights Legal Services sd Environmental Environmental Environmental Legal Services sdas Estates & Trusts Estates & Trusts Estates & Trusts Legal Services Drafting of Wills & Trusts Administration of Estates & Trusts General Estate Planning Tax Planning Business Succession Planning Retirement Planning Charitable Giving Medicaid Planning Elder Care Planning Wealth Preservation Planning Family Law Family Law Family Law Legal Services asdsad Health Care Health Care Health Care Legal Services dsfdffsd Intellectual Property Intellectual Property Intellectual Property Legal Services sds Labor & Employment Labor & Employment Labor & Employment Legal Services Litigation Litigation Litigation Services Municipal Municipal Municipal Real Estate Real Estate Real Estate Tax Law Tax Law Tax Law Legal Services 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 Underberg & Kessler Underberg & Kessler Names Leah Tarantino Cintineo as Litigation Department Chair We are pleased to announce that Leah Tarantino Cintineo has been appointed as chair of the Litigation department. Cintineo, who is the... Underberg & Kessler Two U&K Attorneys Named to 2023 Power 20 Family Law List Congratulations to Leah Tarantino Cintineo and Jennifer A. Shoemaker for being selected to The Daily Record's Power 20 Family Law 2023 list. Underberg & Kessler Cintineo & Shoemaker Recognized as a Power 20 - Family Law Partners, Leah Tarantino Cintineo & Jennifer Shoemaker, were chosen to be on The Daily Record’s Power 20 Family Law list for 2022! Back to Top

Kimberly W. Sayoc Senior Counsel Buffalo, NY (585) 258-2867 (716) 847-6004 ksayoc@underbergkessler.com View Kimberly's LinkedIn Send Kimberly a Message Leveraging her years of experience as a corporate attorney in private practice and as in-house counsel at global corporations, Kim provides real-world, client-focused guidance to corporations, LLCs, partnerships, and individuals. She has a deep understanding of the areas of corporate and finance law and the challenges that businesses encounter daily. She prides herself on collaborating, providing practical advice, problem-solving, and efficiency. Kim focuses her practice on general corporate and secured transactional matters and has significant experience representing clients in a range of industries, including hospitality, manufacturing, real estate development, and financial services. Prior to joining Underberg & Kessler, Kim served as Counsel at Delaware North Companies, Inc. and at PCB Piezotronics, Inc. handling transactional work, contract review and negotiation, mergers and acquisitions, guidance on compliance with contractual requirements, reporting requirements, licenses and regulations of the Federal Aviation Administration and other government agencies. During her accomplished career at prior law firms, Kim excelled at negotiating and finalizing contracts and agreements, developing formation documents, and assisting public and private companies with complex transactions. Download a printer-friendly version of Kimberly's bio: PRACTICE AREAS Corporate & Busine ss Commercial Lending ​ EDUCATION University at Buffalo School of Law, J.D., (cum laude) State University of New York at Buffalo, B.A., (cum laude) ADMISSIONS New York State KIMBERLY'S ARTICLES & POSTS Kimberly W. Sayoc Joins Underberg & Kessler LLP View All of Kimberly's Articles & Posts

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

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

ESTATES & TRUSTS LAW Advice. For A Lifetime. Keeping your business safe for the future. Preserving your legacy through succession. Protecting your family for generations. Estate & Trusts planning creates enduring legacies that last lifetimes. Whether through drafting wills, succession planning or estate settlements, Underberg & Kessler has been providing a full range of estate and trust services since we were founded more than 80 years ago. We will assist you with a sensitivity and thoroughness that ensures that your estate planning goals and objectives are achieved. Our Estates & Trusts Group has experience in private practice, in Corporate Trust Departments and the Estate and Gift Tax Bureau of the Internal Revenue Service. We represent corporate trust departments, individuals, families, businesses and charitable organizations. We assist in the administration and settlement of estates, trusts and guardianships. And we advise clients on charitable giving, Medicaid planning, business continuation and life insurance. Our Estates & Trusts services include: Drafting of wills and trusts Administration of estates and trusts General estate planning Tax planning Business succession planning Retirement planning Charitable giving Medicaid planning Elder care planning Wealth Preservation Planning For more information about trusts & estates law, contact Josh Beisker, chair of the practice group. Contact Josh RELEVANT EXPERIENCE Underberg & Kessler’s Estates & Trusts Group has considerable experience in counseling clients and implementing a broad range of estate planning vehicles, including: ​ Wills containing non-tax planning testamentary trusts Wills containing tax planning testamentary trusts Powers of attorney, health care proxies and living wills Revocable living trusts, both with and without estate tax planning provisions Irrevocable life insurance trusts Qualified personal residence trusts Charitable remainder and lead trusts Grantor retained annuity or unitrusts Defective grantor trusts Dynasty trusts Family limited partnerships and limited liability companies ​ In addition we provide assistance and planning guidance with respect to: ​ Medicaid planning Elder care planning Gifting programs Educational trust planning OUR ESTATES & TRUSTS ATTORNEYS: Joshua B. Beisker Rochester, NY

INTELLECTUAL PROPERTY LAW Bold New Solutions For A Brave New World. What do you do when you have a legal problem in an area of law so evolving, it is almost without precedent? You call the attorneys in our Intellectual Property Group. The field is still in its infancy, but the legal challenges surrounding computer and Internet usage, intellectual property and information technology, privacy, patents and illegal downloading are here to stay. Resolving legal challenges in this rapidly evolving technological landscape requires multidisciplinary experience. Our intellectual property lawyers are trained in traditional legal fields such as corporate law, intellectual property and litigation. We then apply this experience to the new legal disciplines of e-commerce, information technology and the life sciences, including biotechnology and bioinformatics. Besides resolving legal issues, we help businesses with the strategic development, cultivation and policing of intellectual property, so that they can bolster the value of their assets and achieve real dollar savings. ​Our Intellectual Property Practice Group's areas of experience include: Strategic alliance structures Venture capital financing Trademark law Copyright protection Domain name disputes Internet rights Litigation Alternative dispute resolution Trade secrets, non-competition and non-disclosure agreements Licensing agreements Employment issues Intellectual property transfers Internet and e-commerce issues For more information about intellectual property law, contact Steve Gersz, chair of the practice group. Contact Steve RELEVANT EXPERIENCE STRATEGIC ALLIANCES We negotiate, structure and draft alliance structures, from simple to complex, on behalf of clients, some of which include a strategic investment component. Using the tool of a well-structured strategic alliance, our clients are able to accelerate their marketing, supply, and research and development efforts. ​ VENTURE CAPITAL FINANCING We represent angels, institutional venture capitalists, and both start-up and later-stage companies in structuring and documenting investments. This representation requires that we draw on our broad range of legal experience and knowledge, including corporate structure and finance, tax, ERISA and securities. We also utilize our contacts with local and regional venture capital firms to assist our clients in finding capital. ​ TRADEMARK Whether it be in traditional or new media, from the earliest stages of development to branding, litigation and licensing, our attorneys are well-versed in the strategies and tactics necessary to create and protect this valuable asset. Trademark law is an ever-expanding and changing field with new pitfalls and opportunities opening up every day, and our attorneys have the experience to assist you in creating, maintaining and policing your marks. ​ COPYRIGHT Copyright protection isn’t just for music and books anymore. With today’s technology, copyright protection extends to software code, Internet content and database formation. Our attorneys have dealt with a variety of technologies and creative works that manifest copyright issues. PATENTS As new fields of science are formed by combining traditional hard sciences, such as biology and chemistry with computer science, new opportunities are also created. Our attorneys are well-equipped to counsel you on how best to secure your rights in these new arenas, as well as how to maximize your profits when it comes to licensing or assigning these rights. ​ DOMAIN NAME DISPUTES As the Internet frenzy calms and new regulations and practices develop in what was once uncharted waters, our attorneys are on the forefront of making sense of this new medium. In line with our trademark expertise, our attorneys are well-equipped to preserve our clients’ rights on the Internet. ​ LITIGATION Whether it is any of the intellectual property disciplines, technology-based agreements or related contracts, our attorneys have litigated these issues on numerous occasions, and can help you either defend or effectively police your rights. Our attorneys are experienced in handling matters before a variety of courts and venues, including mediations and other alternative dispute resolution proceedings on such topics as patents, trademarks, trade secrets, domain name disputes, service agreements, licensing agreements and employment issues particular to technologically enabled companies. ​ LICENSING For many companies today, the licensing of intellectual property is a key component of business development and the growth of revenue. Our attorneys are experienced in drafting and negotiating licensing arrangements that effectively capture our clients' business needs. ​ LEGAL EASE As part of our partnership, we keep up on the latest legal issues and their impact on your industry. The articles and thought leadership here make it easy for you to do the same. OUR INTELLECTUAL PROPERTY ATTORNEYS: Steven R. Gersz Rochester, NY

ABOUT UNDERBERG & KESSLER At Underberg & Kessler, the things that are sometimes in conflict at other firms are in harmony here. We are a different kind of law firm. We listen--we answer your calls, return your emails, and we work to build strong relationships with our clients--we view that as a privilege. We will learn and understand your business or personal situation. Our philosophy is that we can best provide advice and meaningful guidance when your best interests are known. That means suggesting the most cost-effective and efficient means in designing a strategy that will provide the best chance at success. And it means we fight for you-using our collective experience, every tool at our disposal, and every ounce of our energy. Our attorneys and professional staff work in concert with our clients--they possess the legal mind and abilities to pare a complex problem down to its essence, a voluminous knowledge of law and statutes, and the ability to view issues from all angles. When you choose Underberg & Kessler to represent you or your business interests, you get the individual experience and knowledge of each outstanding attorney along with the combined experience and knowledge of a team. As a team, we magnify our ability to fully serve your needs and skillfully direct you toward reduced risk and increased growth and prosperity-now and in the future. Advocates for your interests, supporters of your business, and our most important partner-you. OUR CLIENT TESTIMONIALS OTHER PAGES Articles + Posts Practice Areas Client Portal Careers Attorneys Law Offices

CHARITABLE GIVING We strive to assist our clients so that they can achieve their charitable goals in a manner that will afford them the greatest income and estate tax advantages. We advise our clients with a multitude of charitable recommendations ranging from lifetime gifts or programs to the creation of charitable foundations and other complex trust arrangements. At Underberg & Kessler, we take pride in helping our clients structure their charitable giving in a manner which benefits both the cause they are giving to and their estate. We have a team of attorneys who are experienced in structuring charitable giving in a mutually beneficial manner. Our lawyers stand ready to offer assistance and guidance, navigating you through the implications of charitable giving and the best way to structure it. Contact us here to engage our attorneys about a charitable giving matter. Can a Decedent’s Estate Claim a Charitable Deduction? It depends. The Internal Revenue Code (IRC) allows estates and trusts an income tax deduction for charitable contributions; however, wills or trust agreements must contain specific instructions in the document before the testator’s death in order for the deduction to apply. If an element is omitted, the amount donated to charity is not deductible and the estate, trust, or beneficiary must still pay the resulting income tax on the amount donated. Contact us here to engage our attorneys about a charitable giving matter. Charitable Giving Options There are a number of charitable giving options that can be employed as a part of a well-rounded estate planning plan. Our estate planning attorneys would be happy to discuss these options with you to gauge their viability in your estate planning. They include but are not limited to: Lifetime gifts Each individual can only give up to a predetermined amount in their lifetime. This amount is set by the IRS and is subject to change. Furthermore, gift recipients can only receive gifts up to a IRS-determined amount annually. This amount is also subject to change. Our estate planning attorneys stay up-to-date on all of the details and stand ready to advise you, helping you achieve your estate planning goals. Lifetime Gifting Programs A regular program of lifetime gifting can substantially reduce an individual’s estate tax bill. One gifting program, called the federal annual exclusion gift, allows individuals to make tax-free gifts each year to any number of individuals up to a specified amount. As recently as 2020, this amount was $15,000 per recipient ($30,000 for a married couple). The second gifting program allows individuals to make direct payments of tuition payments on behalf of an individual, free of federal gift tax. These two simple lifetime gifting methods when used as part of a regular annual giving program can be a powerful way to reduce an individual’s taxable estate. Creation of a charitable foundation There are several benefits to starting a charitable foundation from an estate planning perspective. Depending on your estate planning goals and situation, the process of creating a charitable foundation will vary. Our estate planning lawyers are well-versed in the process and would be glad to assist you. Complex trust arrangements Complex Trusts may retain all or part of their current income and, if directed by the trust instrument, may make charitable contributions. Contact us here to engage our attorneys about a charitable giving matter. ​ ​ ​ ​ ​ ​ ​ ​ Charitable Giving Estate Planning Experience Our Experience in Western, NY and Beyond •We discuss our clients’ charitable goals with them and then work to achieve the goals in a tax efficient manner. •We have assisted our clients with charitable giving plans range from lifetime gifting, to the creation of charitable foundations and charitable trust arrangements. •We work directly with our clients and the charitable organizations to prepare and refine charitable giving vehicles that will best achieve income and estate tax savings for our clients. OUR CHARITABLE GIVING PLANNING ATTORNEY: To learn more about our individual attorneys, please click on their picture to view their biography: Justin P. Alexander Rochester, NY Joshua B. Beisker Rochester, NY https://www.underbergkessler.com/contact

JOINT VENTURES & STRATEGIC ALLIANCES As businesses grow, their needs and pursuits expand. Whether pursuing a new business niche or undertaking a specific project with another business, our attorneys are ready to help you make the best decision for your business. At Underberg & Kessler, we have a team of attorneys experienced in joint ventures and strategic alliances. Our attorneys will guide you throughout the entire process starting with selecting the appropriate entity to pursue your goals which will be learned during a consultation and will complete and file the appropriate formation documents and draft organizational documents for your records. Contact our lawyers to learn which entity type if right for your business: Joint Ventures What is a joint venture? A joint venture is a form of business typically created by two parties, but can involve more than two parties. The venture created is of shared governance, ownership, profits and risks. Reasons two or more parties pursue joint ventures include the gain of efficiencies of scale, sharing of risk of a large investment or new project, and to reach a new customer base. A joint venture is operationally independent from it's founding owners. If the correct form of entity is chosen, founders do not have liability exposure, except for any initial capital that was invested during formation. Contact us here to find out if a joint venture is right for your business! Strategic Alliances What is a Strategic Alliance? Strategic Alliances are much like joint ventures. Two or more parties create an agreement with objectives but each party remains separate and independent entities. Each party contributes to the alliance those resources to which each independent entity has access. The goal of a strategic alliance is typically to build the business of one entity using the resources of the other participating entity to achieve mutual benefit in business operations that each entity would not be able to realize independently. Contact us here to find out if a strategic alliance is right for your business! ​ ​ ​ ​ ​ ​ ​ ​ Joint Ventures & Strategic Alliance Experience Our Experience in Western, NY and Beyond •Represented one of the owners of a joint venture established to purchase land and then develop and operate a hotel. Our legal work included the organization of a limited liability corporation (LLC) to serve as a joint venture entity and drafting and negotiating the operating agreement to reflect the joint venture members’ respective roles and responsibilities. •Represented a joint venture established by a group of business and technical experts with the goal of obtaining and monetizing patented technology. •Represented the management team of a real estate development and management company in purchasing a minority interest in that company’s real estate portfolio. •Represented a company in a strategic alliance where an investor provided an injection of capital to the company and the investor obtained an exclusive right to manufacture the company’s products. •Represented a company in a strategic alliance with a key supplier, where the supplier made a capital investment and concurrently obtained an exclusive right to provide certain parts for the company’s products. OUR JOINT VENTURE & STRATEGIC ALLIANCE ATTORNEYS: To learn more about our individual attorneys, please click on their picture to view their biography: Justin P. Alexander Rochester, NY Helen A. Zamboni Rochester, NY James A. Coniglio Geneseo, NY Steven R. Gersz Rochester, NY Anna E. Lynch Rochester, NY https://www.underbergkessler.com/contact