Laura Twomey is a Partner in the Firm’s Personal Planning Department where she advises individuals and families on the preservation, transfer and management of wealth during life and after death.  Her practice includes estate planning, estate administration, trust administration and charitable planning.  Ms. Twomey works with clients to create a plan for transferring personal wealth that meets both the client’s personal goals and tax objectives.  She helps clients prepare for special family situations, such as providing support for disabled or dependent family members, or children of a prior marriage.  Ms. Twomey’s expertise includes retirement planning, insurance planning, estate freezing techniques, planning with private equity and hedge fund interests, and family business succession planning.  She is experienced in modifying and terminating existing trusts, as well as migrating trusts for tax and non-tax purposes.

Ms. Twomey was recently named a leading lawyer in wealth management by Chambers USA: America’s Leading Lawyers for Business 2011.

Ms. Twomey is a frequent lecturer on topics relating to estate planning, retirement planning, and fiduciary income tax planning.  She has also written extensively on these topics. 

Honors/Associations

•	American College of Trusts and Estates Counsel Fellow
•	American Bar Association, Group Chair of Wealth and Non-Tax Estate Planning Considerations Group of the Real Property, Trusts & Estates Law Section (2010-Present)
•	American Bar Association, Group Vice-Chair of Wealth and Non-Tax Estate Planning Considerations Group of the Real Property, Trusts & Estates Law Section (2008-2010)
•	American Bar Association, Membership Committee of the Real Property, Trusts & Estates Law Section (2007-Present) and Corporate Sponsorship Committee (2010-Present)
•	New York State Bar Association, Co-Chair of the Committee on Estates and Trusts, Tax Law Section
•	Association of the Bar of the City of New York, Member of Estate and Gift Tax Committee
•	New York Women’s Bar Association, Member, Trusts & Estates Committee, Continuing Legal Education Committee; former Board of Directors (2004-2008)
•	American Bar Association, former Chair, Non-Tax Issues Affecting the Planning and Administration of Estates & Trusts Committee of the Real Property, Trusts and Estates Law Section (2004-2008)
•	American Bar Association, Advisor to the NCCUSL Drafting Committee to Amend the Uniform Probate Code (2006-2008)

Publications

•	Super Committee May Target Gift and other Transfer Tax Exclusion Amounts
•	October’s Historically Low Interest Rates Enhance Intra-Family Transfers
•	New Law Creates Estate Planning Opportunities
•	Estate Planning Alert: Opportunities that Expire December 31, 2010
•	Estate Planning Update
•	Estate Planning Update
•	Estate Planning Developments
•	The 2010 Lapse in Federal Estate and GST Taxes: Planning Issues
•	Current and Year-End Estate Planning Issues
•	“Domicile: Estate Planning Issues for the Mobile Client,” New York State Bar Journal, July/August 2006
•	“Estate Planning for Qualified Personal Residence Trusts,” The CPA Journal, December 2005
•	“All in the Family: A How-to Guide on Lending to Family Members,” New York State Bar Journal, February 2005
•	“How, Why and When to Transfer the Situs of a Trust,” Estate Planning Magazine, January 2004
•	“Qualified Personal Residence Trusts Offer Helpful Planning Options For Potentially Large Estates,” New York State Bar Association Journal, November 2003
•	“State Income Tax: Not All Trusts Must Pay,” New York State Bar Association Journal, October 2002

Speaking Engagements

•	Laura Twomey Spoke at the 46th Annual Heckerling Institute on Estate Planning February 2, 2012
•	Laura M. Twomey to Speak at ABA’s Real Property Trust and Estates Section Skills Training for Estate Planners CLE Program June 9, 2011
•	Laura M. Twomey Spoke at ABA’s Real Property Trust and Estates Section Skills Training for Estate Planners CLE Program July 14, 2010
•	Laura M. Twomey to Speak at American Bar Association’s Real Property Trust and Estates Section Spring Symposia April 1, 2010

Admissions

•	New York 1998
•	Massachusetts 1998

Education

•	New York University School of Law, 2003 LL.M. in Taxation
•	Boston College Law School, 1997 J.D. cum laude; Solicitations Editor for The Third World Law Journal
•	Boston College, 1994 B.A. magna cum laude