Rosemary Harnisher advises clients in all aspects of trust and estate planning and administration.

Rosemary assists clients with creating and implementing sophisticated estate plans designed to fulfill clients’ personal goals and transfer wealth in a tax-efficient manner. She works on analyzing existing estate plans and provides guidance on additional estate planning opportunities including determining whether irrevocable trusts should be decanted.

Rosemary prepares and reviews gift tax returns and frequently works with multigenerational families and their advisors in connection with designing business succession plans. She customizes estate plans for clients through the preparation of wills, trust agreements, advance directives, beneficiary designations and corporate entity documents.

Additionally, Rosemary guides fiduciaries and beneficiaries through all phases of trust and estate administration, including probate, valuation and collection of assets, preparation of federal and state estate tax returns and fiduciary accounting proceedings. She counsels clients with respect to post-mortem tax planning techniques and has represented clients in connection with estate tax audits.

Rosemary is a member of the Bar Associations of New York State and Nassau County. She is also a Fellow of the New York Bar Foundation.