149

Martin W. O'Toole

Partner
  • Rochester
  • 585.231.1103
  •   •     •     •  

Marty is well respected both locally and state-wide as a dean of Trusts and Estates law. He publishes and lectures regularly on Trusts and Estates law. Marty was named the 2011 Trusts & Estates Lawyer of the Year in Rochester by Best Lawyers. He is AV rated by Martindale-Hubbell, included in Super Lawyers® 2007-2013 in the field of Estate Planning Law and Probate. He was also selected by his peers for inclusion in The Best Lawyers in America© in the field of Trusts & Estates. Marty is a magna cum laude and Phi Beta Kappa graduate from Hamilton College. He was also a magna cum laude graduate from Cornell University where he earned his law degree and has taught a seminar on estate planning.

Marty understands that technical knowledge, while important, is not an end in itself. Rather, his aim is to bring the knowledge to bear in crafting a plan that reflects a client's judgment about the client's family and his or her legacy to them. He is a member of the prestigious American College of Trust and Estate Counsel.

Marty provides 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
  • 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
  • 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.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, New York State Bar Association
  • Member, Monroe County Bar Association
  • Board Member, Society for Chamber Music in Rochester
  • Member, Planned Giving Advisory Committee, The Carter Center, Atlanta, GA
  • Former Chair, Executive Council, Trusts and Estates Section, Monroe County Bar Association

HONORS & AWARDS

  • Named as Best Lawyers® 2011 Trusts and Estates “Lawyer of the Year” in Rochester, NY
  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Trusts and Estates
  • Selected to the Upstate New York Super Lawyers list, 2007-2018
  • AV Preeminent® Peer Review Rated by Martindale-Hubbell
  • Member, American College of Trust and Estate Counsel (“ACTEC”)
  • Listed in Who’s Who in American Law, 1994-1995 and 2000-2001
  • Recipient, Monroe County Bar Association, Raymond Pauley Award for Legal Education Excellence, 2007
  • Cornell Law School
    • Order of the Coif
    • Articles Editor, Cornell Law Review, 1985-1986
  • Phi Beta Kappa, Hamilton College

PUBLICATIONS

  • Author, “2017 Federal Estate Tax Reform Prospects,” Rochester Business Journal, March 10, 2017
  • Author, “Significant Changes to New York Estate Tax? Rochester Business Journal, March 14, 2014
  • Co-Author, Fifth Edition of the Harris New York Estate Planning Guide

PRESENTATIONS

  • "Estate Tax Planning After the TCJA," Monroe County Bar Association’s 53rd Annual Tax Institute, November 16, 2018
  • Seminar, Estate Planning, Cornell Law School
  • Annual Update, Monroe County Bar Trusts and Estates Section, 1998-2014

PRACTICE AREAS

ADMISSIONS

  • New York

EDUCATION

  • Cornell University, J.D., magna cum laude
  • Hamilton College, A.B., magna cum laude
HSE Law
149
Martin W. O'Toole
Partner
motoole@hselaw.com
tel: 585.231.1103
fax: 585.232.2152

Marty is well respected both locally and state-wide as a dean of Trusts and Estates law. He publishes and lectures regularly on Trusts and Estates law. Marty was named the 2011 Trusts & Estates Lawyer of the Year in Rochester by Best Lawyers. He is AV rated by Martindale-Hubbell, included in Super Lawyers® 2007-2013 in the field of Estate Planning Law and Probate. He was also selected by his peers for inclusion in The Best Lawyers in America© in the field of Trusts & Estates. Marty is a magna cum laude and Phi Beta Kappa graduate from Hamilton College. He was also a magna cum laude graduate from Cornell University where he earned his law degree and has taught a seminar on estate planning.

Marty understands that technical knowledge, while important, is not an end in itself. Rather, his aim is to bring the knowledge to bear in crafting a plan that reflects a client's judgment about the client's family and his or her legacy to them. He is a member of the prestigious American College of Trust and Estate Counsel.

Marty provides 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
  • 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
  • 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.

Professional & Civic Affiliations

  • Member, New York State Bar Association
  • Member, Monroe County Bar Association
  • Board Member, Society for Chamber Music in Rochester
  • Member, Planned Giving Advisory Committee, The Carter Center, Atlanta, GA
  • Former Chair, Executive Council, Trusts and Estates Section, Monroe County Bar Association

Honors & Awards

  • Named as Best Lawyers® 2011 Trusts and Estates “Lawyer of the Year” in Rochester, NY
  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Trusts and Estates
  • Selected to the Upstate New York Super Lawyers list, 2007-2018
  • AV Preeminent® Peer Review Rated by Martindale-Hubbell
  • Member, American College of Trust and Estate Counsel (“ACTEC”)
  • Listed in Who’s Who in American Law, 1994-1995 and 2000-2001
  • Recipient, Monroe County Bar Association, Raymond Pauley Award for Legal Education Excellence, 2007
  • Cornell Law School
    • Order of the Coif
    • Articles Editor, Cornell Law Review, 1985-1986
  • Phi Beta Kappa, Hamilton College

Publications

  • Author, “2017 Federal Estate Tax Reform Prospects,” Rochester Business Journal, March 10, 2017
  • Author, “Significant Changes to New York Estate Tax? Rochester Business Journal, March 14, 2014
  • Co-Author, Fifth Edition of the Harris New York Estate Planning Guide

Presentations

  • "Estate Tax Planning After the TCJA," Monroe County Bar Association’s 53rd Annual Tax Institute, November 16, 2018
  • Seminar, Estate Planning, Cornell Law School
  • Annual Update, Monroe County Bar Trusts and Estates Section, 1998-2014

Admissions

  • New York

Education

  • Cornell University, J.D., magna cum laude
  • Hamilton College, A.B., magna cum laude

Disclaimer

This website presents only general information not intended as legal advice. Although we encourage calls, letters and emails from prospective clients, please keep in mind that merely contacting Harter Secrest & Emery LLP (HSE) does not establish an attorney-client relationship between us. Confidential information should not be sent to HSE until you have been notified in writing by HSE that a formal attorney-client relationship has been established. Information sent to us before then may not be treated as confidential by HSE or the court.

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