Lorrie B. Franco has extensive experience in the field of estates and trusts. Her practice encompasses tax, estate planning and administration, and the implementation of trusts, including irrevocable, revocable, insurance, qualified personal residence and charitable trusts. Having practiced law since 1986, Ms. Franco has broad understanding of the technical aspects of sophisticated tax saving vehicles utilized for gifts and estate planning, and she uses her experience to develop plans that balance the minimization of tax with the cares and concerns of the individual clients and their families. Ms. Franco is knowledgeable in gift, estate and generation-skipping transfer taxation, business succession, marital agreements, elder law, the legal aspects of health care and disability, and charitable giving. She administers estates of all sizes, including substantial, complex estates. She represents clients in various proceedings in the Surrogate's Court and before the Internal Revenue Service. Formerly a partner at the firm of Mandel Resnik Kaiser Moskowitz & Greenstein P.C., Ms. Franco is a summa cum laude graduate of the State University of New York at Stony Brook, where she earned her BA in 1982 and was elected to Phi Beta Kappa. She obtained her JD from Fordham University School of Law in 1985. She is a member of the American Bar Association and the New York State Bar Association, where she is a member of the Estates and Trusts Section.