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DavidLuzon

He | Him | His

Partner

"I enjoy helping clients navigate the complexities of trust and estate planning and administration. I particularly like the challenges presented by cross-border planning."

Overview

Biography

David is a trust and estate and wealth planning attorney with over 25 years of experience. His clients include individuals and families with domestic and cross-border estate, trust, and business succession planning and administration matters. He also represents large institutional executors and trustees, individual fiduciaries, and sometimes beneficiaries in estate and trust accounting and administration matters, and he provides general fiduciary representation. 

David advises on asset-protection planning, dynasty-trust planning, and elder law. He counsels clients in estate, gift, generation-skipping transfer, income-tax, and Medicaid- and retirement-benefits planning; charitable-giving techniques; and guardianship matters.

He has extensive experience preparing estate planning documents, including wills, trusts, powers of attorney, health care proxies, and other documents. He advises on structuring family limited partnerships, LLCs, and corporations for liability protection and transition of ownership. He works with business owners on operating, shareholder, and buy-sell agreements to coordinate with the owner’s business and estate planning goals.

David works closely with individual and institutional fiduciaries on estate and trust administration and settlement matters, including advising them on issues related to exercising proper fiduciary oversight, analyzing beneficiary requests, and protecting against claims against the estate, the trust, and the executor or trustee. 

David’s approach with clients is to provide comprehensive analysis and advice on all aspects of a client’s matter and to recommend, craft, and implement strategies to accomplish the client’s goals. 

Bar Associations

  • American Bar Association, Real Property, Probate, and Trust Law and Tax Law Sections
  • Bar Association of Erie County, Surrogate’s Court Practice & Procedure Committee
  • New York State Bar Association, Trusts and Estates, Tax, Elder Law, and International Sections

Selected Memberships & Affiliations

  • Estate Analysts of Western New York
  • Financial Planning Counselors of Western New York
  • National Academy of Elder Law Attorneys (NAELA)
  • Estate Planning Council of Canada
  • Estate Planners' Council of Halton, Canada
Experience

Prior Experience

  • Phillips Lytle, LLP, Partner

Selected Community Activities

  • Community Foundation for Greater Buffalo, Professional Advisory Council, Former Chair and Member
  • Child and Family Services of Buffalo, Former Board Member

Selected Honors

  • The Best Lawyers in America®: Tax Law, 2023; Trusts and Estates, 2021–2025
  • Community Foundation for Greater Buffalo, Gordon R. Gross, Esq. Award, 2024
  • New York State Bar Association, Empire State Counsel, 2018
Knowledge

Selected Speaking Engagements

  • Estate Planners' Council of Halton Meeting, "US-Canada Cross-Border Update"
  • New York State Bar Association, “Probate and Administration of Estates” CLE
  • Medical Society County of Erie Legal Liability & You Program, “Asset Protection”

Selected Media

Selected Alerts & Blog Posts

Featured Media

Alerts

Second Circuit Upholds New York State's Ivory Law, but Holds Display Restriction Unconstitutional

Alerts

$175 Million of Federal Funds Available for Electric Vehicle Chargers in New York State

Alerts

USFWS Issues Final Guidance on Northern Long-Eared Bat and Tricolored Bat

Alerts

IRS Guidance Excludes VA Service-Connected Disability Benefits From Certain Income Determinations for Qualified Residential Rental Projects

Alerts

Second Department: Objective Evidence Required to Establish Trivial Defect Defense

Alerts

NYS Department of Health Issues Consumer Protection Guidance on Payments for Health Care Services

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