Roy P. Kozupsky

Roy P. Kozupsky is a partner and the head of the Trusts & Estates department in the New York City office of Smith, Gambrell & Russell.

Since being admitted to practice in 1985, Mr. Kozupsky has worked almost exclusively as a trusts & estate practitioner. His practice primarily encompasses private wealth planning for clients and their families and includes the following areas: (1) intergenerational wealth transfer planning for families and business owners, (2) philanthropic planning utilizing private family foundations and charitable trusts, (3) complex trust and estate litigation involving will and trust contests and judicial accounting disputes and (4) decedent administration including complex federal and state estate and income tax planning for estates. Mr. Kozupsky also has extensive experience in complex gift and estate tax audit proceedings.

An additional significant component to Mr. Kozupsky’s practice is family legacy wealth planning. Family legacy wealth planning provides for strategic planning, consulting, management and administration for wealth creators and their families. Mr. Kozupsky’s work includes working with clients to enjoy their wealth today while perpetuating their success and family values for future generations. This ideal is achieved through tailored and comprehensive long-range plans which includes mentoring, education and training of family members on how their wealth can both be effectively protected and deployed. Mr. Kozupsky’s guiding philosophy in family legacy wealth planning is that an estate plan that encourages financial competency, personal effort, a willingness to accept appropriate risk and strong ethics in the younger generations, is one which will develop new wealth by capitalizing on the financial, human and intellectual capital provided by prior generations.

Mr. Kozupsky received his B.A. degree from University of Colorado in 1978. In 1985, he received his J.D. degree from the Antioch School of Law. He is a member of the State Bar of New York (Member: Trusts and Estates Section; Committee on Estate Litigation).

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