Michael P. Vito Partner

New YorkNew JerseyWashington, DC
T New York: 646.414.6944 New Jersey: 973.597.2544 | F 973.597.2545



Mike has significant and wide-ranging experience in tax law, estate planning, and estate administration. Clients routinely seek his advice on preparing wills, insurance trusts, living trusts, grantor retained annuity trusts, and charitable trusts, among other matters. With a deep knowledge of tax issues, Mike advises on complex issues in federal estate, gift, and generation-skipping transfer taxes, and income tax planning for trusts and estates. His practice also includes planning for family investment partnerships and tax-exempt organizations.

Mike also counsels executors and trustees on the fulfillment of their fiduciary duties related to managing an estate or trust. He provides concrete legal advice on complex matters such as probate proceedings, preparing estate and inheritance tax returns, and handling estate and inheritance tax audits.

In addition, Mike frequently shares his extensive knowledge of estate and trust planning in writings and speeches. He has been invited to speak at the New York City Bar Center for CLE and the New Jersey Institute for Continuing Legal Education (NJICLE), and he is co-author of the 2011 edition of Basic Estate Administration, published by the NJICLE.

A fellow of the American College of Trust and Estate Counsel (ACTEC) in 2013, Mike is currently active on two ACTEC committees: the Estate and Gift Tax Committee and the Fiduciary Income Tax Committee. Additionally, he served as chair of the Real Property Trust and Estate Law Section of the New Jersey State Bar Association from May 2013 to May 2014, and now serves as an ex officio member of its board of consultors.


Other Distinctions

  • The Best Lawyers in America (2015–2017)

  • Super Lawyers (2006-2014) - Recognized as a Rising Star

Publications

New Jersey Repeals Its Estate Tax
Trusts & Estates Client Alert, October 17, 2016
John Berger, Michael Gooen, Warren Racusin, Michael Vito
New IRS-Proposed Regulations Put a Damper on Discounts
Trusts & Estates Client Alert, August 15, 2016
Michael Gooen, Warren Racusin, Michael Vito
Defense of Marriage Act Unconstitutional: The Supreme Court’s Ruling in United States v. Windsor
Trusts & Estates Client Alert, June 27, 2013
Michael Vito, Warren Racusin
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Press Mentions

In July 11 and July 16 interviews with NY1 News, Michael P. Vito comments on how the repeal of the Defense of Marriage Act affects taxes and healthcare insurance for same-sex couples. , NY1 , July 2013
In an interview on NY1Michael P. Vito discusses the importance of designating the appropriate beneficiaries for nonprobate assets such as IRAs and life insurance policies. , NY1 , July 27, 2011
In an InvestmentNews article, Michael P. Vito discusses the many financial, tax, and planning implications for same-sex couples considering marriage in New York. , InvestmentNews , July 17, 2011
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Related Areas

Corporate
Fiduciary Counseling & Litigation
Tax
Trusts & Estates

Education


Tulane University Law School ( J.D. , 1998 ) , magna cum laude, Order of the Coif, Notes & Comments Editor, Tulane Law Review
Tulane University ( B.A. , 1996 ) , Paul Tulane College, cum laude, Phi Beta Kappa

Bar Admissions


New York
New Jersey
District of Columbia
Virginia

Court Admissions


1998 , U.S. District Court, District of New Jersey
2002 , U.S. Tax Court

Affiliations


  • American College of Trust and Estate Counsel
    • Fellow
    • Estate and Gift Tax Committee
    • Fiduciary Income Tax Committee
  • New Jersey State Bar Association
    • Past Chair, Real Property, Trust & Estate Law Section
    • Board of Consultors, Real Property, Trust & Estate Law Section 
  • Trustee, Hyacinth AIDS Foundation