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Sarah B. Rebosa is a partner in the firm’s Trusts and Estates department. She focuses her practice on complex estate and tax planning. Her experience ranges from preparing simple wills to making effective use of advanced wealth transfer techniques involving trusts and other closely held entities, and she works closely with her clients to determine the estate and gift tax, generation-skipping transfer (GST) tax, and individual income tax consequences of various estate planning alternatives.

Sarah also has extensive experience in all phases of trust and estate administration. As with estate planning, she analyzes the tax effects on beneficiaries of the trust and estate distributions and settlements.

Areas of Concentration:

  • Draft wills and trust agreements
  • Lifetime gifts, charitable giving and preparation of gift tax returns
  • Succession planning for closely-held businesses and real estate ownership
  • Post-mortem estate and tax planning
  • Probate and Administration proceedings, including estate administration, accountings and informal settlements of estates
  • Preparation of estate tax returns and estate tax audits
  • Surrogate’s Court practice, including contested trust and estate accountings
  • Represent fiduciaries and beneficiaries in disputes relating to estates or trusts and settlements thereof

Practice Areas



  • New York
  • U.S. Tax Court


  • L.L.M., NYU School of Law, 2008
  • J.D., Cardozo School of Law, 2003
  • B.S., Binghamton University, 2000

Professional and Community Activities

  • Member, New York State Bar Association, Trust and Estates, and the Elder Law and Special Needs Section
  • Member, Nassau County Bar Association

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