The Pollio Law Group LLP is engaged in a more sophisticated General Practice, offering many specialized professional services, with emphasis in Estate, Gift, Corporate & Business Succession Tax Planning; Estate & Trust Administration, Elder Care; Taxation & Audit, Tax Appeals & Litigation; Corporate, General Business, Acquisitions & S.E.C.; Banking & Finance; Real Estate; Pension, Executive Benefits & Employment Practices; Litigation; Health Care, and  Not-for-Profit.




Estate, Gift, Corporate & Business Succession, Tax Planning

Our substantial General and Tax planning  practice, often quite sophisticated, comprehensive and integrated, involves  tax, estates, trusts, corporate, business, management control and succession, not-for-profit, foundations, charitable, executive compensation, benefits, pension, real estate and tax shelters; this includes a range of documents including Wills and Trusts, (such as QPRT’s, QTIP’s, CRT’s GRAT’s, Rabbi, Crummey, Insurance, Revocable Living Trusts, etc.) and accompanying corporate/business documents. It frequently employs a range of Gift Tax Discount Techniques, to minimize Gift Taxes while effectuating the substantial exclusions and appreciation from a taxable Estate. 

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Estate & Trust Administration, Elder Care

Estate and Trust Administration is a major part of the Firm’s practice, handling many estates and trusts of all sizes and complexities.  It counsels fiduciaries, bankers and other clients in Probate & Ancillary Probate; identifying and safeguarding assets, debts and expenses; estate/trust administration, estate and gift taxation (coordinating income tax issues); sales of assets (and businesses), distributions; final disposition of estate/trust assets under Will/Trust; trust funding; the preparation of all Estate Tax Returns (coordinating Gift Tax Returns) and conduct of Estate and Gift Tax audits (and appeals) (see Taxation); and  the winding-up and accounting in an estate/trust. 

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Taxation & Audit, Tax Appeals & Litigation

The foregoing planning in the Estate, Gift and Corporate Business Succession areas is supported by a substantial taxation practice, advising many individuals, fiduciaries, Banks and numerous other referring professionals.  The practice includes ordinary as well as very complex and substantial Gift and Estate Tax Returns (both Federal, New York, and other states) and audits, appeals and litigation (as well as numerous other types of audits).  It also counsels on New York, Florida and other state residency issues.  It has successfully conducted and negotiated tax audits, appeals and tax litigation including Estate, Gift and Trust Fund with highly acceptable results and as a result receives referrals from many other professionals. 

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Corporate, General Business, Acquisitions & S.E.C.

It has an ongoing and complimentary practice in Corporate (LLC & Partnership), General Business and Acquisitions; from ordinary day-to-day organizational, governance operation and administration; and shareholders, operating, partnership, executive compensation and many other agreements; financing and lending; to the realignment, reorganization and recapitalization of business interests for tax, management, control succession, disposition and other purposes; as well as handling the tax accounting, finance, real estate and other regulatory matters.  

The Firm also has a large group of Small/Mid-Sized Businesses.   We assist clients in entity choice and formation (corporation, LLC, partnerships, S-Corp) and prepare Shareholder, Operating and Partnership Agreements; as well as ongoing governance, management, employment agreements, compensation and benefits.  The capitalization is frequently Voting and Non-Voting interests, the latter for Gift and deep Gift Tax Discount Gifting and Business Succession Planning.  We also counsel in a wide array of business contracts, vendor-vendee, real estate, leasing, financing, acquisitions & tax planning, including owner Estate and Tax Planning, Wills & Trusts, etc.

It has a considerable experience in Acquisitions, Securities Regulations and Environmental matters as well.  

In the Acquisition Area, it has handled both large and small acquisitions in the public and private arena from gas utilities, refineries, exploration and development rights, terminals, to ongoing businesses in numerous industrial and service sectors.  It is quite familiar with Letters of Intent, Security, Environmental, Real Estate, FTC and other regulatory matters.  It conducts a comprehensive Due Diligence and negotiates Definitive Agreements and many of the finance accounting and other legal related issues (viz., stub period earnings, interest, capital expenses, taxability of transaction, allocation of values, reporting, required corporate consents and indemnities of numerous kinds including contingent liabilities, environmental and existing liabilities; as well as all of the accompanying documents.

In the Environmental Area, it has advised on Phase I and II, remediation, negotiating environmental indemnities and warranties and negotiating with the New York State DEC involving both remediation, repayments and reserves.

In the Securities Regulation Area, it has conducted public and private offerings, integrated acquisitions with security matters, conducted Annual Meetings, and due diligence investigations.  In representing several public companies, it has advised on a range of securities laws matters including fraud, exemptions, splits, exchange qualification, ADR’s; and has considerable experience under the Securities & Exchange Act of 1934 in periodic reporting, (i.e., Annual Reports, 10K, 10Q, 8K, Proxy Statements) and Exchange Qualification and Reporting.  It has supervised and conducted Annual Meetings and Proxy Contests for public companies. 

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Banking and Finance (Commercial & Other Lending)

It has acted as counsel for many banks in the Commercial Lending area, preparing a wide range of Commercial Lending documents including the preparation and revision of Master Form Documents for several Banks.  In negotiating numerous loan issues, it has advised bankers and commercial clients on terms, security and perfection, document requirements, representations and warranties, a range of covenants including complex financial covenants, compliance issues, real estate and environmental matters.  It has acted as counsel for several Trust (Private Banking) Departments and as General Counsel for a National Bank handling all banking related services including Lending Master Documents, Bank Litigation, Regulatory Compliance, Loans, Trust Litigation, Annual Meetings, Proxy and other Securities and Banking Law matters.  The loans involve local, national and international financing – lending lines, term loans, secured and unsecured, asset based, regulatory agency loans; and often involve complex acquisitions, refineries, terminals, oil and gas production facilities, factories, developments and construction.

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Real Estate, Commercial-Residential

Its real estate practice adds considerable substance to its Business, Banking finance practice, involving Purchase, Sale, Zoning, Financing, Special Use, Conversions, Environmental (Phase I and Phase II and Remediation).  Heavy and Building Construction, Taxation, Titles, Contract Disputes, Foreclosures and Real Estate Litigation.  Frequently its Banking and Finance practice is related directly to mortgaging of real estate as security.  It has a considerable residential real estate practice as well.  It has bought and sold industrial and other commercial buildings, terminals, refineries, gas stations, storage facilities, plants, manufacturing facilities and numerous other commercial sites.  Its environmental experience (see above) is invariably used in Real Estate matters.

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Pension, Executive Benefits & Employment Practices

Numerous Qualified and Non-Qualified Plans, formation, funding, trusts, Tax, ERISA and documents, statutory compliance and administration & audit; executive compensation and Benefit Plans, and integrated Business, Estate Planning.  Collective Bargaining and Employment Agreements and Disputes, and Regulatory Compliance. Employment Disputes & Practices and Benefits, Arbitrations, Trust Funds, Taxation and Litigation thereon.

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Litigation, Commercial – Surrogates

The Firm has had considerable litigation/arbitration experience in all of its practice areas, including Commercial, Banking, Surrogates and other related litigation; as well as Corporate/Annual Meeting-Proxy Contest, Securities, Insurance, Development, Heavy and Building Construction (Municipal & Private), Real Estate, Environmental, Benefits, Employment Practices and Estates & Trusts; Bankruptcy: Creditor and Debtor; (i.e., Petitions, Plans, Stay, Claims, Collateral, Discharge, Fraudulent Conveyance and Reorganization).  

In the Surrogates Litigation Area, it has litigated many Estate and Trust Accountings, Will contests, 1404 Preliminary Disclosure proceedings, Will constructions (interpretations) and petitions for advice, estate and beneficiaries’ claims, heirship proceedings and many other special Surrogates proceedings.

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Health Care

The Firm has represented numerous hospitals and healthcare entities.  It provides services relating to organization, DOH control, Management, Shareholder, Operating, Partnership Agreements, Chair/CEO employment and management agreements, regulatory compliance, contracts and negotiations. In its Healthcare practice, it has an ongoing involvement in many Hospital/Educational Institutional/Department Chair Agreements with a range of complexities, services, title, status, department, personnel, funding, billing, Research and Development, laboratory matters; as well as teaching and other ex officio positions. It has and continues to represent a sizeable range of medical professionals, including Hospital/Educational/Institutional Chairs and entities. 

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Not-For-Profit

The Firm has a long history of representing numerous Not-for-Profit entities including several hospitals, a national religious organization and its instrumentalities, charities and foundations.  It is familiar with Not-for-Profit/Foundation Organization, Administration, Operation, Reporting, Compliance and Tax Qualifications matters.  It has also been involved in advising on trust and investment issues, audits, claims, and re-organizational activities.

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