Quincy Cotton works with high net worth individuals and principals of closely held businesses to develop succession and estate plans that identify and address the challenging issues necessary to achieve overall family, business and tax goals. She works with families and family enterprises that hold a wide variety of business and investment assets, structuring insurance trusts, dynasty trusts, defective grantor trusts, grantor retained annuity trusts, qualified personal residence trusts and charitable trusts. She has experience regarding the special rules for retirement assets (IRAs and qualified plans) and her understanding of the income tax aspects of partnerships and LLCs enables her to employ sophisticated planning techniques involving the use of family limited partnerships and entity freezes. She has helped clients create private foundations, establish scholarship programs, and structure gifting to achieve income, gift and estate planning goals. She advises private foundations and their founders and participants on operational issues and has structured complicated arrangements among exempt organizations and their non-exempt affiliates. She counsels clients regarding pre-nuptial agreements, life insurance proposals, special planning for generation-skipping transfers, and post-mortem planning, including tax elections and disclaimers. In connection with estate planning and administration, she has advised clients regarding estate tax deferral for estates with significant closely held business interests. She has also counseled non-U.S. individuals present in the United States, as well as U.S. citizens on assignment abroad on income, gift, and estate tax planning related to changes in residence or citizenship.

She received a B.A. magna cum laude from Boston University and her J.D. magna cum laude from the State University of New York at Buffalo.

A Sea Change in the Valuation Discount Rules: Proposed Regulations under the Special Valuation Rules

by Stuart J. Gross, Mark David Rozen, Quincy Cotton
Published: Estate & Gift Tax Planning Newsletter, August, 2016
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Fractional Interests in Art and Other Valuation Challenges

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, November, 2014
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New York State Estate and Gift Tax -- April 2014 Update

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, April 28, 2014
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Estate and Gift Planning in 2014 and Beyond

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, February 27, 2014
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Interplay of Federal and New York Estate Taxes Proves Tricky

by Stuart J. Gross, Quincy Cotton
Published: New York Law Journal, January 30, 2012
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Estate and Gift Tax Planning in the Whole New World of 2011-2012

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, March 01, 2011
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Carpe Diem! Estate Planning Opportunities in Uncertain Times

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: R&H Estate and Gift Tax Planning Newsletter, December 15, 2008
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Are Your Non-U.S. Executives Prepared for U.S. Estate Tax?

by Sanford H. Goldberg, Quincy Cotton
Published: The Metropolitan Corporate Counsel, December 01, 2005
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Now You See It, Now You Don't: The 2001 Estate Tax Legislation

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Journal of Taxation of Investments, November 15, 2001

Estate Tax Legislation

by Stuart J. Gross, Quincy Cotton, Mark David Rozen
Published: R & H Letter to Clients and Friends, June 07, 2001

Transfers to Foreign Trusts: Treasury Proposes Regulations Under ยงยง679 and 684

by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001

To Vote or Not to Vote, That Is the Question

by Elliot Pisem, Quincy Cotton
Published: New York Law Journal, October 23, 1997
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