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Professional Biography |
Gail
is principally involved in all aspects of trusts and estates work, including estate planning, estate and trust
administration, estate, gift and fiduciary taxes and trusts
and estates litigation. Prior to becoming an attorney, Ms.
Boggio practiced as a Certified Public Accountant for national
and regional accounting firms, where her Practice Areas included
SEC reporting, banking, manufacturing and not-for-profit organizations.
Ms. Boggio continues to practice as a Certified Public Accountant.
Click Speaking Engagements for a partial list of some of Gail’s speaking engagements before various professional groups. Click at Attorney News for items of news for Gail published on our web site.
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Areas of Experience: |
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Estate Planning
and Drafting of Wills and Trust Agreement |
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Preparation of
Estate, Gift and Fiduciary Tax Returns |
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Surrogate’s
Court Practice and Procedure, including litigation
in trusts and estates matters |
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Forensic accounting
in estate and trust matters |
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Exempt organization
work, including preparation of documents incident
to obtaining and maintaining tax-exempt status for
private foundations and public charities
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Significant Matters and Cases: |
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Invalidation of Trust Amendment
In Matter of Goetz, 8 Misc. 3d 200 ( Surr. Ct., Westchester 2005), the Surrogate's Court faced the fairly novel issue of whether an attorney-in-fact could use the authority conferred on her in a power of attorney form to amend a trust created by another person to grant to herself a limited power of appointment over the trust remainder. Pursuant to the terms of the trust in question, the grantor reserved to himself the right to amend or revoke its terms during his lifetime. Representing a client that was adversely affected by the trust amendment, Gail and a firm partners, Robert M. Redis, successfully argued that the attorney-in-fact had no authority to make the trust amendment and that the trust amendment was invalid. The Surrogate held, among other things, that although the terms of the subject trust gave the grantor himself the right to revoke the trust or amend its terms, it did not confer the same authority upon the grantor's agent or upon any other person. |
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Professional and Community Involvement: |
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Member, New York Estate Planning Council |
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Education: |
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Admitted to Practice: |
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New
York |
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U.S. District Court,
Southern District of New York |
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U.S. District Court, Eastern District of New York |
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United States Supreme Court |
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