Susan C. Frunzi

Susan C. Frunzi, a partner in the New York office, concentrates her practice on providing high-net-worth individuals with services in the following areas: estate planning, estate administration, charitable giving and organizations, family law and litigation. In the estate-planning area, Sue creates sophisticated plans, including for possible incapacity or institutionalization, and coordinates inter vivos and testamentary gift-giving with income, gift and estate tax laws. Sue also oversees all aspects of the administration of small and large estates, including representing clients in Internal Revenue Service estate tax audits. Sue develops and implements charitable giving plans, negotiates contributions to charitable organizations and oversees the administration of U.S. and foreign tax-exempt organizations. In the family law area, she negotiates and prepares cohabitation, prenuptial, postnuptial and separation agreements and counsels married couples on income, gift and estate tax planning issues. Sue also represents clients in tax court proceedings and in family law litigation, trust & estate disputes, and other matters.

After graduating summa cum laude and Phi Beta Kappa from Tufts University, Sue obtained her J.D. from Columbia Law School, where she was Editor of the Columbia Law Review and a Harlan Fiske Stone Scholar. She is a Fellow of the American College of Trust and Estate Counsel, a member of the New York City Bar Association and a former member of its Trusts, Estates & Surrogate's Courts Committee, a member of the Museum of Modern Art’s Planned Giving Advisory Committee, a member of The Rockefeller University’s Committee on Trust and Estate Gift Plans, a former David Rockefeller Fellow of the New York City Partnership and Chamber of Commerce, and a former member of the Board of Directors of the Center for Children and Families, Inc.

Selected Publications

Selected Speaking Engagements

Memberships

American College of Trust and Estate Counsel
    Fellow, 2005-present
The Center for Children and Families, Inc. 
    Board of Directors, 1991-95
The JPB Foundation
    Board Member, 2011-present
Museum of Modern Art
    Planned Giving Advisory Committee, 1999-present
New York City Bar Association 
    Trusts, Estates & Surrogate's Courts Committee, 2003-07
New York City Partnership and Chamber of Commerce
    David Rockefeller Fellow, 1998-99
New York State Bar Association
The Rockefeller University
    Committee on Trust and Estate Gift Plans, 2003-present

Other Distinctions

The Best Lawyers in America

Bar Admissions

• New York

Education