Non-Grantor Trusts in Elder Law Planning: Specific Trust Strategies and Key Tax Considerations

Ms. Burner, Esq. is Managing Partner at Burner Prudenti Law, P.C., a women-owned law firm concentrating in the areas of Elder Law, Estate Planning, Trusts and Estates, and Real Estate. Serving clients from New York City to the East End, she has distinguished herself as a leading elder law and estate planning attorney, most recently being recognized as the 2026 “Lawyer of the Year” for Elder Law in New York City by Best Lawyers. Ms. Burner is an active leader in the legal community, as immediate past Chair of the Elder Law and Special Needs section of the New York State Bar Association. She also serves as a Charter member of the Advisory Council of the Katz Institute for Women’s Health at Northwell and a member of the Northwell Health Board of Advisors Steering Committee.

Mr. Nolfo is the founding partner of Matthew J. Nolfo & Associates. He practices in the areas of Estate Planning and Elder Law and works with clients on their estate planning needs, assists clients with the institutional and community Medicaid process, and advocates on behalf of clients whose loved ones are in need of guardianship. Mr. Nolfo began his career as a litigator and maintains a litigation practice involving contested guardianship and estate matters. Over the course of his career, he has held a number of prestigious positions. Mr. Nolfo has served as Chair of the Committee on the Problems of the Aging at the Association of the Bar of the City of New York. He is a noted speaker on Estate Planning and Elder Law and has chaired and lectured on his practice areas at various symposiums including: the Association of the Bar of the City of New York, the New York State Bar Association, the New York County Lawyers’ Association, the Jewish Lawyers Guild, the Metropolitan Women’s Bar Association, the Columbian Lawyers Association, the Suffolk County Bar Association, the National Kidney Foundation, the Archdiocese of New York and The Practicing Law Institute, as well as various other civic and community organizations. Mr. Nolfo is a past president of his local Rotary International Club and served as an adjunct professor at New York University’s School of Continuing Education and Professional Studies, where he taught courses in Estate Planning and Asset Protection Planning.