Attorney Celia R. Clark

Attorney Celia R. Clark

Celia R. Clark, Esq., J.D., LL.M

Celia R. Clark is a partner in Clark & Gentry, PLLC, practicing in the areas of taxation and estate planning. She represents individual and closely-held businesses in federal and New York income, estate and gift tax matters. A large part of Ms. Clark’s practice is the formation and maintenance of small insurance companies for closely held businesses located throughout the U.S.

Ms. Clark’s practice also includes sophisticated income and estate planning techniques, such as generation-skipping trusts, private foundation and split-interest charitable gifts. Ms. Clark also handles leveraged gifting programs, insurance trusts, wills and revocable living trusts for many clients, as well as managing the administration of estates of all sizes.

Ms. Clark has a background in corporate law, having been a senior associate in Rogers & Wells’ Corporate Department.

Ms. Clark was graduated from the Law School of the University of Chicago in 1979 and received her LL.M. (in Taxation) from New York University in 1988. As an Adjunct Assistant Professor of Law at Benjamin N. Cardozo School of Law of Yeshiva University, she taught “Closely-Held Businesses,” a course focusing on tax and business law issues of special relevance to closely-held businesses and their owners.

Co-Author of “Guaranties” and Letters of Credit,” Asset-Based Financing, ed. Howard Ruda, Matthew Bender, 1984; “Doctors’ Wealth Protection Guide,” Guardian Pub., 2004; Author of “COD Income: New Opportunities for Insolvency Planning after Merkel,” J. of Taxation, 1988; “Taking the Next Step; Planning for Your Future” and “Deferred Gift Annuities,” New York Arthritis Reporter 2001 and 2002; “A Senior Trust,” Trusts & Estates June 2008, “Physician-Owned Captives: A View of Why and How They Can Work Well,” Leimberg Estate Planning Newsletter #1419 (February 12, 2009) and “Thinking About a Captive Insurance Company for Your Business?” What You Need to Know (Trusts & Estates July 2014).

Ms. Clark has been given the highest rating for legal ability and professional ethics by Martindale-Hubbell National Law Directory. She is listed in Who’s Who in America, Who’s Who in American Law and Who’s Who in American Women. She is a member of the American Bar Association Tax Section. She is Chair of the National Planned Giving Council of the Arthritis Foundation, and Chair of the Foundation’s New York Board of Governors. Ms. Clark is also a member of the Vestry, Christ’s Church, Rye, New York.