Susan C. Frunzi 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, she creates sophisticated plans, including for possible incapacity, and analyzes different inter vivos and testamentary gift-giving options in the context of various 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 and state estate tax audits. Sue develops and implements charitable giving plans, negotiates contributions to charitable organizations and oversees the administration of 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, 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 an 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 former member of the Trusts, Estates & Surrogate’s Courts Committee of the New York City Bar Association, a member of the New-York Historical Society’s Planned Giving Advisory Council, a member of The Rockefeller University’s Committee on Trust and Estate Gift Plans and a former David Rockefeller Fellow of the New York City Partnership and Chamber of Commerce. Sue serves on the boards of the Dune Road Foundation, the Elaine Dannheisser Foundation, the Fred and Donna Nives Foundation, the Harold & Mimi Steinberg Charitable Trust and The JPB Foundation. She has been recognized as a leader in her field by The Best Lawyers in America, Chambers High Net Worth, Crain’s and New York Super Lawyers. According to Chambers, “[Sue] doesn’t miss a thing and is always on top of matters. She has a high degree of knowledge in complex wealth management matters.”
