The firm has an active trusts and estates practice. This includes both domestic and international estate planning and will preparation, the domestic administration of estates and trusts and the ancillary administration of foreign estates with domestic assets. The firm has extensive experience in the probate courts, and has participated in the trial and appeal of many New York based contested probate cases involving as well as those foreign estates or domestic estates with foreign beneficiaries. Here again, the firm's taxation expertise melds with another area of practice. The firm has dealt with many complex matters involving estate taxation (death taxes) and income taxation of estates, and in particular estate taxation and income taxation of estates with foreign connections.