Corporate & Commercial TransactionsLearn more
Proper legal guidance is essential for all businesses, in every phase of development.
Elder Law & Medicaid PlanningLearn more
Effective planning can preserve family assets while ensuring long term care.
Estate AdministrationLearn more
Navigating the intricate legal and tax requirements after the death of a loved-one can be a daunting task without proper guidance.
Estate PlanningLearn more
Careful planning can maximize the amount of assets passing to loved ones and not taxing authorities.
Landlord / TenantLearn more
If you are considering buying, selling, leasing, or investing in commercial real estate, it’s vital to consult with an experienced attorney who will ensure that your transactions and leases are structured to best represent your interests. CBMS has a full service commercial and residential department that can assist you with a wide range of leasing […]
Commercial LitigationLearn more
Effective advocacy requires meticulous preparation and a deep understanding of the facts and laws at issue.
Matrimonial and FamilyLearn more
When legal action is necessary to resolve family conflicts, it is essential that you entrust your most private matters to compassionate and knowledgeable family law attorneys. At CBMS, our dedicated attorneys serve as good listeners, confidants and zealous advocates for all our clients during their most difficult times. When domestic issues cannot be solved within […]
Real EstateLearn more
Anticipating problems and finding solutions is crucial in every real property transaction.
Religious CorporationsLearn more
Careful planning and proper governance can provide both tax exemption and asset protection.
The myriad of complex tax rules can present both traps for the unwary and opportunities for the well-advised.
Tax ControversyLearn more
Tax issues can lead to serious financial and personal consequences. The tax attorneys at CBMS are familiar with the twists and turns of the intricate government bureaucracies of the New York State Department of Taxation and Finance and the Internal Revenue Service. We work closely with you to determine the best way forward while zealously representing your interests.
Who we are
Capell Barnett Matalon & Schoenfeld LLP is a team of dedicated attorneys and staff who provide comprehensive, cost-effective legal services to individuals, businesses, not-for-profit organizations, and religious corporations.
The distinguished legal career of Howard Capell spans 40+ years and diverse practice areas of the law.
Robert S. Barnett, CPA, Esq., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning.
Gregory Matalon’s practice concentrates in the areas of estate planning, estate administration, elder law and Not-for-Profit and Religious Corporations Law.
Stuart has been a partner at Capell Barnett Matalon & Schoenfeld, LLP since 2005. His areas of concentration include elder law and estate planning, business, corporate and real estate transactions.
Joseph Milano, a former Special Assistant New York State Attorney General, has been successfully representing clients facing complex legal issues in federal and New York State trial and appellate courts and administrative tribunals, for over thirty years. At CBMS, Joe has efficiently and effectively litigated cases for our clients in the areas of commercial and estate matters and church governance.
Since joining the firm in 2009, Renato has primarily focused on the Real Estate, Corporate and Taxation areas of our practice.
Peter joined Capell Barnett Matalon & Schoenfeld LLP (CBMS) as a Partner effective January 1, 2016. He brought with him his team from Sanders Litigation Associates, P.C. (SLA), and a firm which he founded 15 years earlier in 2001.
Yvonne R. Cort is a Partner at Capell Barnett Matalon & Schoenfeld LLP, where she focuses her practice on resolving Federal and New York State tax controversies. Whether audits, collection issues or other tax concerns, Yvonne brings a fresh perspective to tax solutions.
Dolly Hoffman joined the firm in 2015; focusing on Litigation and Corporate. Prior to joining the firm, Dolly worked at several global firms where she worked in various areas of law including; Real Estate, Corporate, Corporate Finance, Bankruptcy and Litigation. Past transactional matters have included: inclusionary air rights; tax credits; creation of religious corporations, housing development fund corporations and not-for-profit organizations. International work has included compliance issues with the U.S. tax treaty; and assisting in investigations involving international fraud.
Justin Levy is Counsel at Capell Barnett Matalon & Schoenfeld LLP. Justin’s practice focuses on general commercial litigation, including bankruptcy and securities litigation matters. He also represents clients, such as cooperative and condominium boards, in real estate-related litigation.
Adam Zabary’s practice includes all aspects of commercial and residential real estate litigation, with an emphasis on landlord-tenant disputes, as well as general commercial litigation. Adam handles matters in all five boroughs of New York City and Nassau and Suffolk counties.
Albert Dumaual’s practice includes Tax and Estate Planning. Albert holds an LL.M. in Taxation from the NYU School of Law. Albert earned his Juris Doctor, cum laude, from Touro College Jacob D. Fuchsberg Law Center, where he was recognized as an Honors Scholar and a Public Interest Law Fellow and received several awards at graduation. Albert is a graduate of Rutgers University with a B.A. in Political Science.
Jodi Warren’s practice primarily includes Real Estate, Corporate and Commercial Transactions, and Religious and Charitable Organizations. Jodi represents and counsels clients in all aspects of the development, construction, finance, acquisition, and divestiture of assets.
Erik Olson practices primarily in the areas of Estate Planning and Administration, as well as Estate Taxation. Erik earned his Juris Doctor from Loyola Law School in Los Angeles, where he received honors in the Corporate Law concentration. Erik received a B.A. in Economics from Boston College, and his Paralegal Certification from Boston University.
David Zandi’s focus at Capell Barnett Matalon & Schoenfeld is on Residential and Commercial Real Estate transactions, as well as the representation of Religious and Charitable Organizations. His practice includes sales, acquisitions, leasing and financing on behalf of corporations and non-profit entities, public companies and individuals.
Monica P. Ruela’s practice primarily includes Elder Law, Medicaid Planning, Guardianships, Trusts and Estates, Estate Planning as well as Trusts and Estates Administration.
Christopher C. Haner practices primarily in the areas of Estate Administration and Litigation. In addition, Christopher has several years of experience practicing in the areas of Elder Law and General Civil Litigation.
Travis has extensive experience guiding individual and business clients to successful outcomes. Travis’s experience entails complex corporate matters involving venture-backed startup companies, contracts and transactions, mergers and acquisitions, corporate governance, regulatory compliance, and day-to-day corporate, employment, and intellectual property matters. Travis is especially experienced with working with clients on securities offerings and other corporate and equity transactions through successive rounds of funding.
- Modification: Consent, Court, Decanting
- Termination: Consent, Court
- Constructive Trusts
Tax Deduction with Trusts
2:50 – 3:45, Robert S. Barnett
- Taxation of Trusts
- Accounting vs. Taxable Income
- Tax Consequences of Distributions
- 3.8% NIIT Surtax
- Accumulation Distribution for Some Complex Trusts
- The 2% Floor on Miscellaneous Itemized Deductions
- Material Participation by Trusts – Recent IRS Changes
- Tax Consequences of Trusts in Estate Administration