Catherine B. Eberl

Catherine is the firm's Trusts & Estates Practice Group Leader. She blends her deep knowledge of estate tax and trust income tax to develop creative plans and solutions for her clients. Catherine works with a broad range of clients, including business owners, high net worth families, and families with U.S.-Canadian cross-border complexities, to address their individual needs. She is a Fellow in the prestigious American College of Trust and Estate Counsel, a peer-elected organization that recognizes excellence in the trusts and estates field. 

Unique Estate Plan Issues

Catherine is fluent in the techniques used to minimize estate tax and maximize the legacy that clients can leave to their intended beneficiaries. But estate planning is more than just tax planning, and frequently the most challenging and complex plans are driven not by estate taxes, but by family dynamics. Catherine works with each client to customize their will, trusts, and estate plan to the client’s unique family circumstances. Catherine advises clients on how to navigate estate planning for second marriages and mixed families, how to maximize protecting a child’s inheritance from a potential divorce, and how to preserve assets in “dynasty trusts” for generations to come.

Family Business Succession Planning

In addition, having grown up in a family business that is now in its third generation, Catherine understands the rewards and challenges of family businesses, and the planning and foresight it takes to transition the business down to the next generation.

Charitable Giving Planning

For clients who wish to incorporate charitable intent into their estate plans, Catherine provides advice with respect to the numerous options available, including private foundations, donor advised funds, and charitable trusts. As a member of the Exempt Organizations Practice team, Catherine advises private foundations and public charities on best practices for effective governance and IRS compliance.      

State Income Tax Planning for Trusts

Catherine has developed deep expertise in the area of state level income tax planning for trusts. She counsels clients and their accountants on how to use trusts to minimize state level taxes, and how to employ multi-state plans. Catherine is frequently asked to present continuing professional education classes on this topic, and she has published numerous articles on fiduciary income tax planning.

Surrogate’s Court Controversies

From time to time, factors including family discord, a poorly prepared estate plan, or an inept or criminal Executor or Trustee, can prevent an estate plan from being administered in the manner it was intended. When this occurs, Catherine leverages her many years of experience in Surrogate’s Court controversies to represent her clients in trust and estate litigation. Catherine has been successful in petitioning the court to remove Trustees, fighting contested accounting proceedings, and in one of her proudest professional moments, recovering assets that a Trustee had embezzled from a trust so that the funds could be paid to the intended charitable beneficiaries.

Services

Education

College of the Holy Cross, B.A., cum laude

Boston College Law School, J.D., cum laude

Admissions

• New York
• Massachusetts
• U.S. Tax Court
• Foreign Legal Consultant, Law Society of Upper Canada

Bar Associations

• Bar Association of Erie County
• New York State Bar Association
• Ontario Bar Association