Patrick L. Emmerling, '93 J.D.

| By: Susan Good

Patrick L. Emmerling will serve as a presenters at the 60th anniversary of the Institute on Taxation, offered by the University at Buffalo School of Management on November 6 and 7, 2013.

Patrick Emmerling will co-present “Estate & Gift,” an overview of current developments in estate and gift tax planning, including recent legislation and relevant cases. Mr. Emmerling is a Partner in the Firm’s Estates & Trusts and Tax practice groups and he concentrates his practice in the area of estates and trusts, federal gift and estate taxation and elder law.