Susan C. Frunzi is a member of the firms Executive Committee. Sue 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 or institutionalization, 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 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 the Trusts, Estates & Surrogates Courts Committee, a member of the New York Historical Societys Planned Giving Advisory Council, 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 member of the Harold & Mimi Steinberg Charitable Trusts Board of Trustees, 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. Sue 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] doesnt miss a thing and is always on top of matters. She has a high degree of knowledge in complex wealth management matters.”

Publications

“How Naming Rights Can Go Wrong,” The Wall Street Journal, Sept. 21, 2014 (quoted)

Profiled in “Voice of Experience: Susan C. Frunzi, Partner, Schulte Roth & Zabel LLP,” The Glass Hammer, July 21, 2014

Trusts and Estates Practice in New York (Westlaw) 2011-2013

Speaking Engagements

“Pitfalls of Charitable Giving,” NY State Society of CPAs Family Office Committee Meeting, New York, June 2018

New York City Ballet Serenade Society, New York, September 2017

“Estate Planning, Charitable Giving and Other Considerations,” SRZ 24th Annual Private Investment Funds Seminar, New York, January 2015

“Management Company Structuring and Operations,” SRZ 23rd Annual Private Investment Funds Seminar, New York, January 2014

SRZ and The New-York Historical Society Good Practices for Great Collections: Ethics, Gifts, Museums and Libraries, New York, November 2013

“Philanthropy and Future Generations,” Morgan Stanley Smith Barney Conference, New York, April 2012

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 & Surrogates 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
  • Harold & Mimi Steinberg Charitable Trust
    • Board of Trustees

Distinctions

  • Crain’s Notable Women in Law
  • The Best Lawyers in America
  • Chambers High Net Worth
  • New York Super Lawyers
    • Top Women Attorneys in the New York Metro Area