Warren K. Racusin Chair, Trusts & Estates Practice

New YorkNew Jersey
T New York: 646.414.6848 New Jersey: 973.597.2446 | F 973.597.2447



To safeguard the assets of individuals and their families, Warren draws on his extensive technical knowledge and familiarity with constantly changing tax laws. Beyond the “dollars and cents part,” he offers a compassionate approach that takes into account the hopes, dreams, and intense emotions his clients experience while working through these highly sensitive matters.

Warren’s compassion has earned him the confidence of a wide range of clients, a number of whom have named him an executor or trustee and many of whom are children or grandchildren of people he has counseled for decades. He also advises on the complex estate and tax planning issues that can attend his clients’ marriages, regularly crafts prenuptial agreements, and assists matrimonial lawyers with the tax and estate planning aspects of divorce.

In addition, as same-sex marriage laws have taken effect around the country, Warren has become increasingly well-versed in the special–and frequently novel–legal issues emerging in the marriage agreements of LGBT couples.

Sometimes disputes arise among family members that cannot be resolved amicably. In these cases, Warren works closely with his colleagues to advise on these matters, bringing empathy and discretion to these challenging situations.

Representative Engagements

Representing a family worth over $100 million, whose wealth derives from the sale of a successful and well-known business. Designed the estate plans for the parents and their children, saving millions of dollars of estate and gift tax in the process.
Representing a family in the transfer of a substantial collection of 20th-century art to their children, free of gift and estate tax. Advising the family with respect to gifts and loans of art to major museums.
Representing several museums and other cultural institutions in designing planned giving programs that enable wealthy individuals to make gifts to the institutions while achieving family goals and saving taxes.
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Other Distinctions

  • Fellow, American College of Trust and Estate Counsel

  • Former Chair, Real Property, Probate and Trust Section, New Jersey State Bar Association

  • Trustee, New Jersey Symphony Orchestra

Publications

Will Trump's Triumph Trim Taxes? What You Should Know Now
Trusts & Estates Client Alert, November 18, 2016
Warren Racusin
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
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Press Mentions

In an interview on NBC’s New York Nightly News, Warren Racusin discusses the state and federal tax implications and other planning issues for same-sex couples marrying in New York. , NBC's Nightly News , July 25, 2011
In a Bloomberg Businessweek article, Warren Racusin comments on the possible effects of the new estate tax law on charitable donations. , Bloomberg Businessweek , December 23, 2010
Warren Racusin comments on the expansion of Lowenstein Sandler's Trusts and Estates practice in light of the upcoming reinstatement of the federal estate tax in 2011. , New Jersey Record , August 12, 2010
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Related Areas

Fiduciary Counseling & Litigation
Trusts & Estates

Education


New York University School of Law ( LL.M. , 1984 ) , Taxation
Columbia University School of Law ( J.D. , 1978 ) , Harlan Fiske Stone Scholar
Princeton University ( B.A. , 1975 ) , magna cum laude

Bar Admissions


New York
New Jersey
Florida

Affiliations


  • Member, New Jersey State Bar Association (Tax and Probate Section, Real Property Section)
  • Member, American Bar Association (Tax and Probate Section, Real Property Section)