SALVATORE M.  DI COSTANZO
     Larchmont, NY    (914) 834-3500   Fax (914) 834-0620       Yorktown Heights, NY    (914) 245-2440    Email: smd@mcmplaw.com

  • BAR ADMISSIONS
  • New York,   Connecticut
  • U.S. Supreme Court
  • U.S. District Court Southern District of New York
  • U.S. Tax Court
  •  

Salvatore M. Di Costanzo is a partner with the firm of McMillan, Constabile, Maker & Perone, LLP.
Mr. Di Costanzo is an attorney and accountant whose main areas of practice include  Elder Law, Trusts and Estates, and Tax Law. Prior to being a partner with McMillan, Constabile, Maker & Perone, LLP, Mr. Di Costanzo was an attorney with Ernst & Young, LLP in its estate and business succession planning group, where he provided estate planning and income tax services for individuals, corporate executives, and closely-held business owners, as well as estate and trust taxation and administration services. Prior to practicing law, Mr. Di Costanzo was an auditor with Deloitte & Touche, LLP in Stamford, CT. He earned a B.B.A. in accounting from Siena College and a J.D. from Pace University School of Law. Mr. Di Costanzo is a member of the National Academy of Elder Law Attorneys and American Bar Association while also being a member in the elder law section of the New York State Bar Association (“NYSBA”) and Westchester County Bar Association (“WCBA”). He is the immediate past chair of the elder law committee of the WCBA, past co-vice chair of the estate planning and tax committee of the NYSBA elder law section and a current member of the executive committee of the NYSBA elder law section. Mr. Di Costanzo serves on the Board of Directors of the WCBA. He is licensed to practice law in New York, Connecticut, the United States Supreme Court, United States District Court for the Southern District of New York, and the United States Tax Court. Mr. Di Costanzo is a frequent author and lecturer on current elder law and tax topics. He can be reached at (914) 834-3500 or via e-mail at smd@mcmplaw.com or smd@plantodayfortomorrow.com.

Positions

National Academy of Elder Law Attorneys
New York Chapter of National Academy of Elder Law Attorneys
Board of Directors, Westchester County Bar Association
Immediate Past Chair of the Westchester County Bar Association Elder Law Committee
Executive Committee Member of the New York State Bar Association Elder Law Section
Westchester Women’s Bar Association
Past Chair of the Westchester County Bar Association New Lawyers Section
2010 NYS High School Mock Trial Judge, Westchester County
Westchester Alliance of Legal and Financial Professionals
Executive Committee Member of the Arthritis Foundation Planned Giving Committee
Advocate and Tax Consultant for Families of World Trade Center Victims
Teacher for Junior Achievement Business Consultants Volunteer Program
Teacher of Legal Research and Writing, Manhattanville College

Lectures

Pace Law School, June 2, 2010
Obtaining Immediate Medicaid Eligibility for Nursing Home Care

Lorman Education Services, September 23, 2008
Surrogate Decision Making in New York

New York State Bar Association Elder Law Section Summer 2009 Meeting, Ritz Carlton – Washington, D.C., Pearls and Gems – Income Tax Consequences of Purchasing a Life Estate

New York State Bar Association Elder Law Section, Basics of Elder Law – Advance Directives

Antonio Meucci Lodge, Planning for Long-Term Care, January 2007

Gilman and Ciocia Tax and Financial Planning Seminars on Estate and Long-Term Care Planning

Chicago Title Insurance Company, Title Issues When Reserving a Limited Power of Appointment

Rockland County Columbian Lawyers Association, Tax and Elder Law, November 2003

Cancer Cares, Estate and Financial Planning for Professionals with Young Children, November 2002

National Association of Asian Americans, Year-End Financial Planning and Tax Tips, December 2001

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AREAS OF PRACTICE

  Elder Law
  Estate Planning

  Trust & Estate Administration

  Medicaid Planning

  Tax Law

  Accounting


EDUCATION

  Pace University School of Law
    White Plains, NY    J.D.
  Siena College

    Loudonville, NY  B.B.A