JOHN H. LAVELLE , an attorney and CPA, is a founding partner of the law firm of Lavelle & Finn, LLP. Mr. Lavelle has a diverse client base of wealthy families, private companies, entrepreneurs, professionals, investors and executives. He concentrates on family business formations and tax advantaged sales, estate planning and tax reduction, drafting of wills, trusts and related documents, income tax matters and charitable planned giving. His practice also includes estate administration and probate, family entity operations and consulting, wealth protection and preservation and taxpayer representation for income tax, estate tax and other tax matters.

Mr. Lavelle is a graduate of Bentley College in Waltham, Massachusetts and holds Bachelor of Science Degrees in Accounting and in Public Administration. He has a Juris Doctor from the University of Georgia School of Law and a Master of Laws (LL.M.) in Taxation from New York University School of Law. An author of numerous tax articles in national and local publications, Mr. Lavelle is a frequent speaker and seminar leader on the topics of estate planning and family business counseling. He is a member of the American, New York State and Massachusetts bar associations; the Estate Planning Council of Eastern New York; the American Institute of CPAs; and the New York State Society of CPAs.

Actively involved in the community, Mr. Lavelle serves as: a member of the Executive Committee and Board of Directors and a founding chairman of the Gift Advisory Committee of WAMC Northeast Public Radio; a member of the Finance Committee and Community Advisory Board of the Salvation Army of Albany County; and an advisor to The Chocolate Thunder Marching and Dance Band Youth Development Program, Inc.

He also served as Treasurer, President and Chairman of the Board of the Albany Symphony Orchestra, Inc. from 1989 to 2002, board member and officer of The Community Foundation for the Capital Region, Inc. from 1995 to 2006, as well as chairman of their professional advisory committee from 1989 to 2000; a former director of the Bethlehem Chamber of Commerce; a current member of the Bethlehem, Albany-Colonie, and Rensselaer Chambers of Commerce; and founder and President of White Collar Cruisers (Bikers with Briefcases), a motorcycle group for Capital Region business owners.

With Martin S. Finn, Mr. Lavelle was a recipient in 1998 of the Excellence in Education Award from Professional Education Systems, Inc., a national professional seminar company, recognizing them as among the company’s top 2% of national presenters.

Publications

Mr. Lavelle and his partner Martin S. Finn are the authors of numerous coursebooks for continuing professional education programs, including:

Cents & Sensibility: The Practical Guide to Money & Aging (iUniverse, 2006)

Estate Planning for Mid-Sized Estates (Eau Claire, WI: Professional Education Systems, Inc., 2000-2005)

The Complete Trust Guide (Eau Claire, WI: Professional Education Systems, Inc., 1997-2006)

Estate Planning for Survivors (Eau Claire, WI: Professional Education Systems, Inc., 1998)

Estate & Long Term Care Planning for Seniors & Their Families (Eau Claire, WI: Professional Education Systems, Inc., 1997, 2002)

Choice of Business Entity: A Nuts & Bolts Approach - New York, with S.Siegel (Eau Claire, WI: Professional Education Systems, Inc., 1998)

The Changing Tax Environment in New York State (Eau Claire, WI: Professional Education Systems, Inc., 1996)

Federal & New York State Estate & Gift Tax Handbook, with Al Secor (Eau Claire, WI: Professional Education Systems, Inc., 1995-2003)

Federal & New York State Fiduciary Income Tax Handbook, with Al  Secor (Eau Claire, WI: Professional Education Systems, Inc., 1995-2003)

Professional Articles

Mr. Lavelle has authored many articles in professional trade journals such as Taxation for Accountants, Taxes - The Tax Magazine, Estate Planning and similar publications.  In addition, Mr. Lavelle has written numerous tax and estate planning articles for business and community newspapers in many locations, including throughout upstate New York, New York City, Buffalo, Los Angeles, Vermont and other areas.  Recent articles appearing in the Capital District (Albany, NY) Business Review, were “Legal Check-up Vital for Businesses” (co-author, Keith M. Goldstein, September 29, 2003), “Tax Decisions Made Early On Will Have Dramatic Impact on New Venture” (co-author, Mary E. Cole, October 17, 2002), “Asset Protection Should Be Important Consideration for Business Owners”, (co-author, Shari Buthfer, April 29, 2002), “Overlooked Tax Breaks Out There for Commercial Real Estate Purchasers”, (November 12, 2001), “LLCs Offer Advantages, But Be Aware of the Drawbacks” (co-author, Rosemary Weaver McKenna, June 4, 2001), “Suggestions for Making a Difference Through Corporate Charity”, (December 25, 2000), and “Charitable Giving Can Be Family Firm’s Winning Strategy” (June 5, 2000).  Mr. Lavelle also edits and publishes a periodic newsletter for his law firm.

MARTIN S. FINN, an attorney and certified public accountant, is a founding partner of the law firm Lavelle and Finn, LLP, in Latham, New York. Mr. Finn counsels clients on estate, financial, tax, business and elder law issues including personal and corporate tax planning, business counseling, structuring of business transactions, estate administration and estate and business succession planning. A major part of his practice involves assisting elderly clients and their families with tax and legal issues such as asset preservation, maximizing wealth and retirement income, governmental programs (e.g., Medicare and Medicaid) and disability planning including the use of durable powers of attorney, supplemental needs trusts, health care proxies and living wills.

Mr. Finn holds a B.B.A. from Siena College (1980), a J.D. from Albany Law School (1983) and an LL.M. in Taxation from New York University (1987). He is a member of the American Bar Association - Tax Section; Real Property, Probate & Trust Law Section; New York State Bar Association - Elder Law Section (Fiscal Officer; District Delegate for the 4th District) and Trust & Estates Section; Albany County Bar Association - Elder Law Committee; Schenectady County Bar Association - Committee on Estate and Elder Law Practice; National Academy of Elder Law Attorneys, Inc.; Estate Planning Council of Eastern New York, Inc. (Member, Board of Directors; Immediate Past Chair, 2006 - 2007); American Institute of Certified Public Accountants (Member, Steering Committee: AICPA Conference on Tax Strategies for the High Income Individual); and the New York State Society of Certified Public Accountants.

Mr. Finn is a frequent lecturer and, with his partner John H. Lavelle, is a co-author of Cents & Sensibility: The Practical Guide to Money & Aging (iUniverse, 2006), The Complete Trust Guide (PESI, 2007) and Estate Planning Techniques for Mid-Sized Estates (PESI, 2005).

Mr. Finn is a Member of the Schenectady County Legislature (Chair, Committee on Code and Judiciary); Immediate Past Chair and current Member of the Board of Directors of The Chamber of Schenectady County; Member, Board of Directors, The Chamber of Schenectady County Foundation; Past Chair and current Member of the Board of Directors of the St. Clare’s Hospital Foundation; Member, Board of Directors, Schenectady Industrial Development Agency; Member, Siena College Board of Associate Trustees (Planned Giving Advisory Committee); Member, Planned Giving Advisory Committee, WMHT; Member, Development Committee, The Community Hospice; Past Chair of the Board of Directors and current Member, Board of Trustees - Northeastern New York Chapter of the Alzheimer’s Association, Inc. Mr. Finn is also an Adjunct Professor at Siena College, Albany Law School and the University at Albany.

Mr. Finn is the 2005 recipient of the Fr. Benjamin Kuhn Award for his contribution to Siena College, the 2001 recipient of the Schenectady County Bar Association’s Lawyer in Service to the Community Award and the 1998 recipient of Professional Education System, Inc.’s Excellence in Education Award.

Publications

Martin S. Finn and his partner, John H. Lavelle are the authors of numerous coursebooks for continuing professional education programs, including:

Cents & Sensibility: The Practical Guide to Money & Aging (iUniverse, 2006)

Estate Planning Techniques for Mid-Sized Estates (Eau Claire, WI: Professional Education Systems, Inc., 1997, 1998, 1999, 2000, 2001, 2002, 2003)

The Complete Trust Guide (Eau Claire, WI: Professional Education Systems, Inc., 1997, 1998, 1999, 2000, 2002, 2003)

Estate & Long Term Care Planning for Seniors & Their Families (Eau Claire, WI: Professional Education Systems, Inc., 1997, 2000)

Estate Planning for Survivors (Eau Claire, WI: Professional Education Systems, Inc., 1998)

Choice of Business Entity: A Nuts & Bolts Approach - New York, with S.Siegel (Eau Claire, WI: Professional Education Systems, Inc., 1998)

The Changing Tax Environment in New York State (Eau Claire, WI: Professional Education Systems, Inc., 1996)

Federal & New York State Estate & Gift Tax Handbook, with Al Secor (Eau Claire, WI: Professional Education Systems, Inc., 1995-2000)

Federal & New York State Fiduciary Income Tax Handbook, with Al Secor (Eau Claire, WI: Professional Education Systems, Inc., 1995-2000)

WILLIAM M. HARRIS, Senior Counsel and Consulting Attorney, serves as Of Counsel at the firm of Lavelle & Finn, LLP, concentrating in the areas of estate administration, estate planning, real estate and corporate law. Mr. Harris is a 1965 graduate of Colgate University and a 1972 graduate of Albany Law School of Union University. He is an Army veteran who served in Vietnam from 1967 to 1968 and was recommended for The Bronze Star.

Before joining Lavelle & Finn, LLP, Mr. Harris was a partner in the Albany law firm of Roach & Harris and prior to that was a self-employed attorney for many years.

A true gourmand, Mr. Harris is Bailli (President) of the Albany chapter of the Chaine des Rotisseurs, a prestigious international food and wine society and is a Director of the Fort Orange Wine Society. Also a lover of the arts, Mr. Harris is a current member of the Board of Directors of Albany Center Galleries, Inc., a not-for-profit corporation which promotes and showcases the works of regional contemporary artists, after having served as the organization’s President for the last three years. In June 2008, Mr. Harris was elected to the Board of Capital Repertory Theater.

Mr. Harris is a member of the American Bar Association, New York State Bar Association (Trusts and Estates, Elder Law and Real Property Sections), the Albany County Bar Association and the Estate Planning Council of Eastern New York.

ARKLEY L. MASTRO, JR., serves as Of Counsel at the law firm of Lavelle & Finn, LLP. Prior to joining Lavelle & Finn, LLP, Mr. Mastro was a partner at a large Albany, New York law firm. Currently he practices law with an emphasis on real estate transactions, business and corporate matters, wills and estate planning along with probate and estate administration. He is admitted to practice in New York State and Massachusetts.

Mr. Mastro earned a Bachelor of Science Degree in Engineering and Business Administration at Clarkson University in Potsdam, New York. He holds a Juris Doctorate from Boston University School of Law and attended the National Institute for Trial Advocacy at Harvard Law School.

Mr. Mastro previously served as a Councilman and Town Attorney for the Town of Glenville. He served as Village Attorney for the Village of Scotia, New York for 22 years and was an Assistant District Attorney for Schenectady County for 4 years, Assistant Attorney General for the Commonwealth of Massachusetts and Staff Attorney for a large computer systems company in Boston. He is a frequent lecturer on estate planning, elder law and real estate matters. Active in the community, he is a longtime supporter of the Capital District YMCA, the Rotary Club of Scotia, New York, and numerous other community organizations.

MICHAEL P. MULLANEY, serves as Of Counsel for the law firm of Lavelle & Finn, LLP. Prior to joining Lavelle & Finn, LLP, Mr. Mullaney was a principal attorney at a large Albany, New York law firm. His practice of law emphasizes estate planning and administration including wills, trusts, probate and elder law, residential and commercial real estate transactions and business and corporate matters. He is admitted to practice in New York State and the U.S. District Court Northern District of New York.

Mr. Mullaney holds a B.S. from Georgetown University in Washington, D.C. (1971) where he majored in Business and Accounting. He received his Juris Doctorate (1974) from Albany Law School. He is a member of the Schenectady County Bar Association and served as its’ Director for two years. Additionally, he is a member of the Albany County Bar Association (Trusts and Estate and Elder Law Committee), New York State Bar Association (Trusts and Estate Section), American Bar Association (Probate and Property Section), and the Estate Planning Council of Eastern New York.

He has served on the Board of Directors for the Parkhurst Parent & Child Center, Inc., the Northeast Parent & Child Society, Inc., and Girls, Inc. He is currently President of the Board of Governors of the Mohawk Golf Club. He is the former Fire Commissioner of the Town of Niskayuna, the former Vice President and Board Member for the Niskayuna Junior Warrior Basketball organization and is a current member of the Board of Directors as well as Treasurer of the Niskayuna Community Foundation.

KEITH M. GOLDSTEIN is a Principal Attorney at Lavelle & Finn, LLP and Director of the firm’s Private Equity and Strategic Business Counseling practice. Mr. Goldstein concentrates in counseling institutional and angel investors, wealthy family groups, issuers, founders and senior management in investment transactions, mergers and acquisitions, pre-event planning, strategic business development, joint ventures, buy-sell arrangements, executive compensation and stock option planning.

Mr. Goldstein’s practice includes biotech, manufacturing, software and technology companies located in the Capital District, New York City and beyond. Clients range from early stage, venture capital backed start-ups to mature, multi-generation brick and mortar businesses.

Mr. Goldstein is a member of the adjunct faculty of Albany Law School and teaches corporate transactional practice with Attorney Steven Thomas.

Mr. Goldstein has authored several articles on topics of business law which have been published in the Business Review and has lectured to the New York State Society of Certified Public Accountants, Schenectady County Business Incubator and other groups on legal matters.

Mr. Goldstein graduated from the State University of New York at Binghamton, cum laude, in Political Science in 1995 and graduated cum laude from Pace University School of Law, with a Juris Doctor, in 1998.

Mr. Goldstein is a member of the board of directors of The Arts Center of the Capital Region, The Rensselaer Gateway Development Corporation and The Pace Law School Alumni Association, as well as the investment committee of the Rensselaer County Regional Chamber of Commerce, Economic Development Partnership.

Mr. Goldstein is a member of the American Bar Association and New York State Bar Associations.

STEVEN G. THOMAS is a principal attorney at Lavelle & Finn, LLP. Mr.
Thomas has extensive experience in domestic and international tax
matters, corporate mergers and acquisitions and general business and
tax law. He is admitted to practice law in New York and Massachusetts.

A cum laude graduate of The University at Albany with a B.S. in
Accounting and a minor in Business Administration, Mr. Thomas earned his
Juris Doctor from Albany Law School of Union University where he
graduated magna cum laude in 1995 and was a member of the Albany Law
Review. He earned his LL.M. in Taxation from New York University School
of Law in 1999.

Before joining Lavelle & Finn, LLP, Mr. Thomas served as a tax
associate for several large New York City law firms.

AMY L. EARING is an associate attorney at the firm of Lavelle & Finn, LLP.

Ms. Earing is a 2004 magna cum laude graduate of Siena College with a Bachelor of Business Administration in Accounting. Ms. Earing received her Juris Doctor from Albany Law School where she graduated magna cum laude in 2007 and was a member of the Albany Law Review.

Ms. Earing joined Lavelle & Finn, LLP after interning there since 2006. She is admitted to practice in New York, Massachusetts and Florida.