Sharon Kovacs Gruer
Member
Email: skglaw@optonline.net

Practice Areas: Elder Law; Elder Care; Elder Rights; Estate Planning; Guardianship Litigation; Guardianship Administration; Incompetency Proceedings; Medicaid; Wills; Trusts and Estates; Probate; Living Trusts; Trust Administration; Surrogate; Tax Law; Estate and Gift Tax; Inheritance Tax; Transfer Tax; Tax Controversies; Tax Appeals; Tax Litigation; Tax Fraud; IRS Negotiations; Asset Protection; Corporate Law; Real Estate; Special Needs Trusts; Special Education Law; Taxation; Estate and Gift Taxation; Federal Estate and Gift Taxation; Medicare and Medicaid; Medicaid Planning; Medicaid Hearings; Probate Taxation; Probate Litigation; Probate Administration; Ancillary Probate; International Probate; Contested Trusts and Estates; Decedents Estates; Estate Administration; Estate Litigation; Estate Planning for Parents of Handicapped Children; Estate Planning for the Disabled; Contested Wills; Inheritance; Living Wills; Missing Heir Searches; Successions; Guardianships.

Admitted: 1986, New York; 1987, U.S. District Court, Southern and Eastern Districts of New York and U.S. Tax Court; 1994, U.S. Supreme Court

Law School: Yeshiva University, Benjamin N. Cardozo School of Law, J.D., 1985; New York University, LL.M., Taxation, 1989

College: Hebrew University, Jerusalem, Israel, B.S., 1983

Member: Nassau County (Member: Taxation, Surrogate's Court, Elder Law, Social Services and Health Advocacy Committees; Past Chairperson, Taxation Committee, 2002-2004), Suffolk County (Member: Elder Law, Surrogate's Court and Taxation Law Committees), New York State (Member: Elder Law, Trusts and Estates and Tax Law Sections; Chairperson, Mental Health Committee, Elder Law Section; Member, Board of Directors, Elder Law Section; Chair Elect, Elder Law Section, 2009) and American (Member: Tax, Real Property, Trusts and Probate Sections) Bar Associations; National Academy of Elder Law Attorneys (Member: Tax Section Steering Committee, 2002-2008; Chairperson, Trust and Special Needs Trust Section (2007-2009); Council of Advanced Practitioners (2006-2008); Great Neck Lawyers Association (Immediate Past President, 2004-2006). Panel Member, Surrogate Decision Making Committee Program of the New York State Commission on Quality of Care for the Mentally Disabled, 1999-2009. Member, Estate Planning Council of Nassau County, Inc.

Biography: Professional Awards: Yashar Hadassah's Woman of the Year (2003); Certificates of Recognition, Nassau County Bar Association for volunteer service at the senior citizen law clinic (2001-2005); Volunteer Recognition, Long Island Stroke Association (1995). Author: "The Home Sales Exclusion - Not A Delusion," Nassau County Bar Association, Nassau Lawyer (November 2008); "Drafting Irrevocable Medicaid Trusts," New York State Bar Association (Spring 2007); "Irrevocable Income Only Trusts," New York State Bar Association Trusts and Estates (Spring 2007); "Charitable Deduction Denied for a Split Interest Trust," NAELA Trust SIG News (October 2006); "Medicaid Planning Under The Deficit Reduction Act," Suffolk County Bar Association (September 2006); "Estate Planning-Elder Law Certification Review Course," National Academy of Elder Law Attorneys (2006); "Non-Medicaid Elder Law Updates," New York State Bar Association Elder Law Section, Summer Meeting in Portsmouth, New Hampshire (August 2006); Estate Planning In Light of the New Basis Rules-Section 1022," Suffolk County Estate Planning Council (April 2006); "Planning for Medicaid, Use of Trusts," Suffolk County Bar Association, Suffolk Academy of Law (March 2006); "The Home Sale Exclusion - Let's End The Confusion," National Academy of Elder Law Attorneys 2005 Symposium (December 2005); "Tax Considerations For Caregiver Children," National Academy of Elder Law Attorneys, NAELA News (December 2005); "Changing Trust Situs for Income Tax Savings," National Academy of Elder Law Attorneys, NAELA News (2005); "Income Only Medicaid Trusts," New York State Bar Association, Advanced Document Drafting for the Elder Law Practitioner (2005);"Tax Basis Rules and Planning for the Changes in Year 2010," New York State Bar Association, Elder Law Section, Spring Advanced Institute (2005); "Tax Issues In The Planning and Administration of Special Needs Trust for Disabled Individuals Under 65," National Academy of Elder Law Attorneys 2004 Symposium (May 2004); "Basis In Inheritance After EGTRRA," Marquette Elder's Advisor (Fall 2003). Certifications: Certified Elder Law Attorney by the American Bar Association's accredited National Elder Law Foundation; Mediator, New York State Supreme Court Commercial Division.

Languages: Hebrew.

ISLN: 906835652