Salvatore M. Di Costanzo

Salvatore M. Di Costanzois a partner with the firm of Maker, Fragale & Di Costanzo, LLP located in Rye, New York and Yorktown Heights, New York. Mr. Di Costanzo is an attorney and accountant whose main area of practice is elder law and special needs planning which consists of wills, trusts, probate and administration of estates, Medicaid planning, asset preservation, nursing home and home care planning and planning for individuals with special needs. Prior to being a partner with Maker, Fragale & Di Costanzo, LLP, Mr. Di Costanzo was a partner with McMillan, Constabile, Maker & Perone, LLP.  He began his legal career as a tax 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 while also being a member of the elder law section of the New York State Bar Association (NYSBA).  He is a current member of the executive committee of the NYSBA elder law section where he has served as committee chair for several committees including the estate tax planning and estate administration committee, sponsorship committee and membership committee.  He is past chair of the elder law section of the Westchester County Bar Association (WCBA).  Mr. Di Costanzo serves on the Board of Directors of the WCBA in addition to several philanthropic organizations.  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 special needs topics. Since 2013, Mr. Di Costanzo has been selected each year by the rating service,Super Lawyersas aNew York Metroleading elder law attorney.  In 2014, he was the recipient of the Above the Bar Award as the leading attorney in Westchester County under the age of forty.  He can be reached at (914) 925-1010 or via e-mail atsmd@mfd-law.com.  Visit his practice specific website atwww.plantodayfortomorrow.com.