Martin W. O'Toole
Partner
phone: 585-231-1103
fax: 585-232-2152
location: Rochester
email:
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Practice Areas-
Higher Education
- Trusts and Estates
Bar Admissions
Professional Experience
Marty O’Toole is a member of the firm’s Trusts & Estates Group, which does estate, succession, and transition planning for owners and principals of closely held businesses and high-net-worth individuals, including:
- Estate tax reduction strategies and techniques
- Charitable planning
- Transition planning for closely held businesses, including buy-sell agreements
- Use of trusts to leverage transfer tax credits, deductions, and exclusions
- Estate-planning issues with qualified plan benefits and IRAs
- Life insurance trusts
- Split-dollar arrangements
- Transfers of corporate-owned insurance to fund buy-sell agreements
- Generation-skipping planning
He also represents clients before the Internal Revenue Service on transfer tax controversies. Before entering law school, Marty worked as a systems analyst, and later as a pension analyst, for a large New England insurance company.
Education
- Cornell University, J.D., magna cum laude, 1986, Order of the Coif
- Hamilton College, A.B., magna cum laude, 1980, Phi Beta Kappa
Professional and Civic Activities
- Board Member, Arthritis Foundation-Upstate New York Chapter
- Board Member, SeniorsFirst Development Committee
- Member, New York State Bar Association
- Member, Monroe County Bar Association
- Former Chair, Executive Council, Trusts and Estates Section, Monroe County Bar Association
Honors and Awards
- Listed in Super Lawyers, Estate Planning & Probate Law category
- Recipient, Raymond Pauley Award for Legal Education Excellence, awarded by the Monroe County Bar Association, 2007
- Listed in Best Lawyers in America, Trusts & Estates category
- Listed in Who’s Who in American Law (1994-1995 and 2000-2001)
- AV Rated by Martindale Hubbell
- Order of the Coif, Articles Editor, 1985-1986
- Cornell Law Review
- Phi Beta Kappa
Speaking Engagements
- Seminar, Advanced Estate Planning, Cornell Law School
- Annual Update, Monroe County Bar Trusts and Estates Section (1998-2006)
Publications
- Co-author, fifth edition of the Harris New York Estate Planning Guide
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