David Choi
Partner
- Phone: (914) 286-6363
- Fax: (914) 285-9855
- Email: dchoi@kelaw.com
- Download vCard
- LinkedIn Profile
Practice Areas
Mr. Choi's practice focuses on trusts and estates, advising a broad range of clients with respect to issues of asset management, business succession planning, and the transmission of wealth to subsequent generations. He has extensive experience in estate and gift planning, including gift, estate and generation-skipping transfer tax matters, business tax and choice of entity issues and insurance planning.
Mr. Choi is experienced in drafting a wide range of estate planning documents, and is also experienced in estate and trust administration, having litigated in various Surrogates' Courts in New York and Probate Courts in Connecticut. In addition, Mr. Choi advises clients with respect to individual and business income tax issues, as well as in the preparation and filing of various Federal and State tax returns.
Education
- Cornell University School of Law, JD, 1999
- Harvard University, BA, 1995
Admissions
- New York
- Connecticut
Memberships
- Connecticut Bar Association
- New York State Bar Associations
- Westchester County Bar Association - Trusts and Estates Section
- Fairfield County Young Lawyers Section
Publications
- Celebrity Estate Planning: Misfires of the Rich and Famous III (Probate & Property Magazine, September/October 2020)
- Celebrity Estate Planning: Misfires of the Rich and Famous II (Probate & Property Magazine, May/June 2019)
- The Perils and Pitfalls of Section 674: Avoiding Grantor Trust Triggers (Wealth Management Magazine, June 2018)
- Income Tax Planning for Divorced Spouses: A New Landscape Under the Tax Cuts and Jobs Act (Wealth Management Magazine, May 2018)
- How to Administer a Section 6166 Estate: Help Preserve the Family Business (Trusts & Estates Magazine, May 2017)
- Saving the Store: Lifetime Planning for Business Owners Using IRC Section 6166 (Trusts & Estates Magazine, April 2017)
- Ease the estate tax bite on hedge fund investments, (Westchester County Business Journal, March 22, 2014)
- "Five Tips For Preparing a Will"
- American Legal Institute, American Bar Association (2002) - Fiduciary Representation and Keeping Clients Happy
Seminars
- Two-part American Bar Association (ABA), Real Property, Trust and Estate Law Section CLE lectures
- Wills and Trust Drafting (February 2016), and
- Fiduciary Issues and Ethics (June 2016).