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Kerry O'Rourke Perri is a New York-based partner in the Private Clients Group who practices in New York and Florida.
Kerry counsels domestic and international individuals and families on all aspects of estate planning and collaborates with her clients' other professional advisors to design and implement tailored strategies that accomplish traditional tax optimization, charitable giving and asset protection objectives, as well as other customized goals.
Clients benefit from Kerry's distinctive experience acquired while on secondment to the trust division of one of the world's largest financial institutions. She regularly advises financial institutions on wealth management issues and has a particular focus on advising corporate and individual fiduciaries on all aspects of estate and trust administration, including complex probate, tax, investment, valuation, capacity, construction, decanting, fiduciary succession and liability issues. She serves as a trusted advisor, working to achieve practical resolutions to her clients' challenges.
In addition, Kerry represents corporate and individual fiduciaries and beneficiaries in will and trust contests and construction proceedings, disputes involving the administration of estates and trusts and capacity determinations, including multi-jurisdictional litigation. In appropriate circumstances, she also helps her clients make creative use of alternative dispute resolution procedures and judicial and non-judicial settlement agreements to avoid or minimize court proceedings.
As part of her comprehensive practice, Kerry also counsels clients on issues involving special assets such as art and closely-held businesses, handles personal tax matters including the procurement of private letter rulings, audits, appeals and US Tax Court proceedings, and provides advice on the formation and administration of private foundations and public charities. Considered a "rising star" in tax, Kerry has been shortlisted for Euromoney Legal Group’s Women in Business Law Awards and has been quoted in The Wall Street Journal on the implications of recent changes to the federal tax laws.
Prior to attending law school, Kerry worked as an investment banker at Morgan Stanley, where she focused on the health care industry, and at Accenture in the Office of the CFO, where she evaluated and executed strategic corporate projects.
Kerry is a current member and the immediate past Secretary of the Trusts, Estates and Surrogate's Courts Committee of the New York City Bar Association and a member of Real Property, Trust and Estate Law Section of the American Bar Association.
Panelist, "Smart Women Plan Ahead," April 19, 2018, New York, NY
Panelist, "Estate Planning Update on US Tax Reform," February 7, 2018, New York, NY
"Private Trust Company Formation," October 27, 2017, NYU 76th Institute on Federal Taxation, San Francisco, CA
Panelist, "Planning for a Rising Interest Rate Environment," April 21, 2017, ABA Real Property, Trusts and Estates Committee Spring Symposia, Denver, CO
Estate Planning for Art Collectors and Artists, December 2018/January 2019, Practical Law The Journal
Estate Planning in a Rising Interest Rate Environment: Part II, Trusts & Estates, June 2018, Co-author
Estate Planning in a Rising Interest Rate Environment: Part I, Trusts & Estates, June 2018, Co-author
Expert Q&A: The Impact of Tax Reform on Estate Planning, Practical Law The Journal, April 2018
Understanding Grantor Retained Annuity Trusts, Practice Note, Practical Law Trusts & Estates, first published 2017 (maintained source)