Michael H. Friedman

Mr. Friedman is a partner of Kurzman Eisenberg Corbin & Lever, LLP. Mr. Friedman concentrates his practice in the areas of estate and trust litigation, estate and tax planning and estate and trust administration. In particular, Mr. Friedman practices estate and trust litigation, including Contested Accounting Proceedings, Will Contests, Property Turnover Proceedings, Fiduciary Removal Proceedings, Spousal Rights Proceedings, Kinship Proceedings, Reformation and Construction Proceedings, and Mental Hygiene Law Article 81 Guardianship Proceedings. His experience and practice also includes the preparation of wills, trusts, and other estate planning documents, all phases of estate and trust administration, the probate of wills, the preparation of Federal and State Estate Tax returns, estate tax audits, and the preparation and prosecution of accountings for fiduciaries, including executors, administrators, trustees, and guardians.

Prior to joining Kurzman Eisenberg Corbin & Lever LLP, Mr. Friedman served as a Court Attorney-Referee to the Honorable Lee L. Holzman, Judge of the Surrogate' s Court in Bronx County, New York. Mr. Friedman is the former Co-Chair of the Trusts and Estates Section of the Westchester County Bar Association and is an active participant in the Trusts and Estates sections of the New York State Bar Association, and the Bronx County Bar Associations. Mr. Friedman lectures on various topics relating to Surrogate' s Court practice and estate litigation.


  • New York University School of Law, LLM in Taxation, 1999
  • Benjamin N. Cardozo School of Law, JD, 1990
  • American University, BA, 1987


  • Appellate Division of the State of New York, First Judicial Department, 1991
  • Southern District of the State of New York, Second Circuit, 1991


  • New York State Bar Association, Trusts and Estates Section, Estate Litigation Committee
  • Westchester County Bar Association, a former Co-chair and current member of the Executive Committee of the Trusts and Estates section
  • Bronx County Bar Association


  • Speaker, "Will Contests From Pre-SCPA 1404 Discovery to Trial-Alpha to Omega" WCBA (2016)
  • Panelist, "Guardians Ad Litem in Surrogate’s Court Proceedings" WCBA (2016)
  • Panelist, "Revocable Trusts" The Will Substitution, Park II Litigation." WCBA (2013)
  • Panelist, "Probate & Administration of Estates." NYSBA (2012)
  • Panelist, "What Every Trusts & Estates & Guardianship Attorney Should Know About Applications for Legal Fees." WCBA (2011)
  • Panelist, "Everything You Wanted to Know About Turnover Proceedings in the Surrogate's Court." WCBA (2011)
  • Panelist, "Ethical Considerations for the Estate Practitioner When Dealing with Incapacitated Persons - a Multiple Disciplinary Approach," Calvary Hospital's Seventh Annual Trusts and Estates Conference, NY, NY (2010)
  • Moderator, "Select Issues in Fiduciary Liability." WCBA (2010)
  • Panelist, "Contested Accounting Proceedings in Surrogate's Court: The Law and Techniques You Should Know." NYSBA (2009)
  • Panelist, "Successfully Handling an Examination under SCPA 1404." NYSBA (2008)
  • Panelist, "How to Win in Surrogate's Court through CPLR Pre-Hearing Discovery." WCBA (2008)
  • Panelist, "Basics of Estate Planning and Will Drafting." Pace Law School (2008)

Reported Cases of Note

  • Matter of Smathers, 19 Misc. 3d 337; 852 N.Y.S.2d 718 (Surrogate' s Court, Westchester County, 2008)

Publications of Note

  • Troubles Times for Trustees, Westchester County Business Journal (2010)
  • Who Constitutes the "Natural Objects of One' s Bounty"? NYSBA Trusts & Estates Law Section Newsletter/Fall 2006/Vol. 39/No.3/Pg 8