Attorneys

William D. Brick
Partner
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5250
F: (212) 554-5251
E: wbrick@brickpatel.com
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Bill Brick focuses his practice on estate planning, estate and trust administration, fiduciary and tax controversies and charitable planning. He regularly advises individuals on sophisticated estate planning strategies. Mr. Brick is well versed with federal, state and local tax laws, as well as the state and local rules that impact the disposition of property. Mr. Brick’s planning advice is guided by his extensive experience in administering estates and trusts of all sizes and complexities. He has successfully represented fiduciaries and beneficiaries of estates and trusts in a variety of situations, including alleged breaches of fiduciary duties, contested judicial accountings and the administration of international estates. In representing fiduciaries and beneficiaries, Mr. Brick has handled complex IRS audits involving income taxes, estate and gift taxes, foreign bank account reporting and charitable planning. Finally, Mr. Brick routinely advises charitable organizations on best practices and compliance with tax rules and fiduciary duties.

Mr. Brick serves individuals, fiduciaries, beneficiaries, family offices and charitable organizations. Whatever the issue, Mr. Brick provides seasoned, thoughtful and practical advice. In keeping with the Brick & Patel philosophy, he views his role first and foremost as a problem solver for his clients.

Professional Experience:
2011-presentPartner at Brick & Patel LLP
2006-2011Partner and Counsel at Riker, Danzig, Scherer, Hyland & Perretti LLP
1999-2006Associate at Dewey Ballantine LLP
1998-1999Associate at Greenbaum, Rowe, Smith & Davis LLP
1996-1997Law Clerk to the Hon. Peter D. Pizzuto, Tax Court of New Jersey

Education:
1998LL.M in TaxationNew York University School of Law
1996J.D.The College of William and Mary - Marshall Wythe Law School
1991B.A.Trinity College

Bar Admissions:
New York1997
New Jersey1996
Pennsylvania1996

Dilip B. Patel
Partner
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5220
F: (212) 554-5221
E: dpatel@brickpatel.com
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Dilip B. Patel focuses his practice on estate planning and related tax advice, estate and trust administration, asset protection planning, succession planning for businesses and charitable planning. Mr. Patel also serves as general counsel to many of his clients where he advises them on a broad range of areas including corporate, tax, employment and family law, with a particular emphasis in the investment management area.

Mr. Patel is a seasoned problem solver who works with a variety of clients including entrepreneurs, executives, artists, philanthropists, charities and family offices. In every engagement, Mr. Patel’s goal is to identify the client’s objective and develop a solution that effectively and efficiently meets that objective. Mr. Patel recognizes that clients do not have infinite time or resources and that, first and foremost, they are looking for a practical, not convoluted, legal solution. With his years of experience, Mr. Patel draws on a wide breadth of knowledge to identify issues effectively and design creative and straightforward solutions for his clients.

Mr. Patel has offered advice in a variety of matters including:

  • Advising principals of investment funds (hedge and private equity) on estate planning, corporate and tax issues

  • Representing individuals, families and their trusts and businesses on complex multi-jurisdictional estate and tax planning, including pre-immigration planning, expatriation planning and global tax minimization

  • Advising charities on formation, operation and compliance issues, including resolution of issues related to overseas operations

  • Planning with special assets such as artwork, carried interests, real estate, and domestic and foreign operating businesses

  • Representing fiduciaries and beneficiaries in the administration of estates and trusts, including judicial settlement of accounts, family controversies and IRS audits

  • Representing families and their fiduciaries in the formation and operation of their family offices



While a large portion of Mr. Patel’s practice involves estate and tax advice, some of Mr. Patel’s more memorable matters in recent years have included development of a sophisticated estate plan for a multinational family to deal with family businesses and vast holdings in hedge fund and private equity fund interests effectively, providing general counsel services in the launch of several successful hedge fund businesses, securing 175 lbs. of pure platinum bars from London for a client event and overseeing the development and construction of a community center.

Professional Experience:
2011-presentPartner at Brick & Patel LLP
2008-2011Partner and Counsel at Riker Danzig Scherer Hyland & Perretti LLP
1999-2008Associate at Willkie Farr & Gallagher LLP
1997-1999Associate at Greenbaum, Rowe, Smith & Davis LLP

Education:
1996J.D. with HonorsUniversity of Texas at Austin
1993B.S.M.E. with HonorsUniversity of Texas at Austin

Bar Admissions:
New Jersey1996
New York1997
Connecticut2014

Joseph Bergman
Partner
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5280
F: (212) 554-5281
E: jbergman@brickpatel.com
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Joseph Bergman primarily represents private investment funds, investment advisers, and investors in connection with securities law issues, regulatory compliance and investment transactions.   He has extensive experience structuring a broad range of private investment funds.  Mr. Bergman also represents investment advisers and fund managers in connection with their day-to-day legal and compliance functions, including review of marketing materials, drafting compliance policies and procedures, negotiation of managed account agreements, compliance with Regulation D, filings under Sections 13 and 16 of the Securities Exchange Act, and negotiation of marketing, administration, prime brokerage, futures and derivative agreements.  Mr. Bergman has represented investment managers and investors in reviewing, structuring and negotiating a broad range of investments, including seed capital arrangements, secondary sales of private investment fund interests, the sale of investment advisory businesses and joint venture arrangements.   Mr. Bergman’s prior experience includes serving as the general counsel and chief compliance officer of a registered investment adviser.


Professional Experience:
2014-presentPartner at Brick & Patel LLP
2012-2014General Counsel and Chief Compliance Officer at HedgeMark Advisors, LLC
2011-2012Managing Director and Senior Counsel at HedgeMark Advisors, LLC
2010-2011Partner at Bergman & Rothstein LLP
2004-2010Associate at Willkie Farr & Gallagher
1999-2004Associate at Kane Kessler PC
1997-1999Associate at Serchuk & Zelermyer LLP

Education:
1997J.D.Columbia Law School
1994B.S.(Accounting) Touro College

Bar Admissions:

New York

1997


Meryl G. Finkelstein
Partner
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY 10020
T: (212) 554-5230
F: (212) 554-5231
E: mfinkelstein@brickpatel.com
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Meryl G. Finkelstein is a partner at Brick & Patel LLP.  She focuses her practice on trusts and estates matters, with an emphasis on estate planning for individuals and their families.  For over 25 years Ms. Finkelstein has developed and implemented innovative and sophisticated estate, wealth transfer and business succession plans for her clients.  Her broad-based practice extends not only to advising U.S. citizens, but also includes advising resident and non-resident aliens. Ms. Finkelstein also has extensive experience in the administration of estates and trusts of all sizes and level of complexity, the preparation and settlement of fiduciary accountings, and the modification and termination of trusts.  Ms. Finkelstein has helped clients develop and implement charitable gifting programs, is well-versed in the issues relating to the formation and governance of private foundations and has also counseled public charities with respect to their activities.  Ms. Finkelstein’s practice also includes the preparation of federal estate, gift and fiduciary income tax returns, the handling of estate, gift and generation-skipping transfer tax audits, and the representation of clients in proceedings before the United States Tax Court, including a precedent-setting decision holding that transfers of interests in a single member LLC should be recognized for federal gift tax purposes.


Ms. Finkelstein recognizes that no two clients or family situations are the same.  In counseling her clients, Ms. Finkelstein’s primary goal is to provide her clients with innovative strategies and solutions that not only meet her clients’ needs but also allow sufficient flexibility to address the needs of future generations.


Ms. Finkelstein is currently an active member of the Estate and Gift Tax Committee of the Association of the Bar of the City of New York and a former member of the Surrogate’s Court Committee.    She was a co-author of the Association report that resulted in the enactment of the 2011 amendments to the New York decanting statute.  She is also a member of the Tax Section of the American Bar Association and a member of the New York State Bar Association.


Ms. Finkelstein frequently lectures on the subjects of trust decanting and the modification of irrevocable trusts and has developed several well-regarding CLE programs on these topics.


Professional Experience:
2016-PresentPartner at Brick & Patel LLP
1990-2016Norton Rose Fulbright US LLP

Education:
1990J.D. cum laudeFordham University School of Law
1983B.A. with honorsState University of New York at Binghamton

Bar Admissions:
United States Tax Court2005
New York1991

Lindsay H. Brown
Counsel
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5240
F: (212) 554-5241
E: lbrown@brickpatel.com
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Lindsay Brown is counsel at Brick & Patel LLP concentrating in the areas of estate planning, estate administration, trust administration and charitable planning. Ms. Brown advises individuals and families on the preservation, transfer and management of wealth. She assists non-profit organizations in formation and counsels them in their administration and day-to-day operations, including compliance with corporate and tax requirements.

Ms. Brown is a member of the Trusts and Estates Law Section of the New York State Bar Association, is a member of the Association of the Bar of the City of New York where she has served on the Estate and Gift Taxation Committee. She has co-authored various publications for the New Jersey Law Journal, Trusts & Estates Magazine, the NYSBA Trusts and Estates Law Section Newsletter and the New York State Bar Association Journal. Her most recent article, "The New York Marriage Equality Act: Navigating the Estate Planning Landscape," was published in the NYSBA Trusts and Estates Law Section Newsletter in Summer 2012.

Professional Experience:
2012-presentCounsel at Brick & Patel LLP
2008-2012Associate and Senior Associate at Fulbright & Jaworski LLP
2007-2008Associate at Lowenstein Sandler LLP
2004-2007Associate at Fulbright & Jaworski LLP

Education:
2004J.D. magna cum laudeFordham University School of Law
2000B.A. magna cum laudeBoston College

Bar Admissions:
United States Tax Court2007
New York2005
New Jersey2004

Heather W. Kenny
Counsel
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5260
F: (212) 554-5201
E: hkenny@brickpatel.com
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Heather Kenny is counsel at Brick & Patel LLP concentrating in the areas of estate planning, estate and trust administration and charitable planning. Ms. Kenny’s practice focuses on the structuring and implementation of sophisticated estate, gift and generation-skipping tax planning techniques for wealthy individuals and families. She advises clients on complex tax issues, investment concerns and personal/intra-family dynamics involved in the transfer of wealth from one generation to the next. She assists clients in achieving a creative, personally-tailored plan for the preservation and transfer of their assets in a tax-efficient manner.

Ms. Kenny has broad experience in the representation of corporate and individual fiduciaries in the probate and administration of estates and trusts in various New York counties. Her practice also includes the formation of and advice to public charities, private foundations and charitable trusts.

Professional Experience:
2011-presentCounsel at Brick & Patel LLP
2000-2004Vice President at Morgan Stanley (Client Strategy Group)
2000Associate at Kay Collyer & Boose
1996-2000Associate at Dewey Ballantine LLP

Education:
1996J.D. University of Virginia
1992B.A. University of Vermont

Bar Admissions:
New York1997

Christina K. Juhn
Counsel
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5212
F: (212) 554-5213
E: cjuhn@brickpatel.com
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Christina Juhn is counsel at Brick & Patel LLP concentrating in the areas of estate planning, estate and trust administration and charitable planning. Ms. Juhn’s practice focuses on the structuring and implementation of sophisticated estate, gift and generation-skipping tax planning techniques for wealthy individuals and families. She has broad experience advising clients on structuring involving hedge fund and private equity fund interests and real estate.

Professional Experience:
2018-presentCounsel at Brick & Patel LLP
2017-2018Associate at Skadden, Arps, Slate, Meagher & Flom LLP
2014-2017Associate at Norton Rose Fulbright US LLP
2012-2014Associate at Roberts & Holland LLP
2009-2011Associate at Cleary Gottlieb Steen & Hamilton LLP

Education:
2009J.D. New York University School of Law
2006B.A. University of Pennsylvania

Bar Admissions:
New York2010

Lauren L. Morales
Associate
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5270
F: (212) 554-5271
E: lmorales@brickpatel.com
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Lauren Morales is an associate at Brick & Patel LLP concentrating in the areas of estate planning, estate and trust administration and charitable planning. Ms. Morales’s practice focuses on drafting and executing wills and trust instruments. Ms. Morales has broad experience administering decedents’ estates.

Professional Experience:
2018-presentAssociate at Brick & Patel LLP
2013-2017Associate at Fulton Vittoria LLP

Education:
2013LL.M in Taxation New York University School of Law
2012 J.D. summa cum laude Touro College Jacob D. Fuchsberg Law Center
2008 B.S. Boston College

Bar Admissions:
New York2013
New Jersey2012

Jane Tse
Counsel
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5210
F: (212) 554-5201
E: jtse@brickpatel.com
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Jane Tse is counsel at Brick & Patel LLP concentrating in tax-oriented domestic and international and estate planning. Ms. Tse specializes in multi-jurisdictional tax planning for non-U.S. individuals with heirs or investments in the United States, as well as U.S. individuals with foreign interests. She advises domestic financial institutions on estate planning products for private clients (U.S. and foreign), and foreign financial institutions on U.S. compliance. She also assists both individuals and charities in structuring tax-advantaged charitable giving.

Ms. Tse is currently an active member of the Estates and Surrogate’s Courts Committee in the Association of the Bar of the City of New York, and a member of a subcommittee making recommendations for the revision of New York trust law. She has been a member of the Estate and Gift Taxation Committee (2008-2010) in the Association of the Bar of the City of New York. She has also participated in numerous speaking engagements and panels on international and domestic tax planning topics, sponsored by the Practicing Law Institute, Association of the Bar of the City of New York, IBC USA Conferences and Heckerling Institute on Estate Planning, and has been published in Trusts & Estates Magazine.

Professional Experience:
2011-presentCounsel at Brick & Patel LLP
2000-2010Counsel at Cadwalader, Wickersham & Taft LLP
1980-2000Counsel and Associate at Fried, Frank, Harris, Shriver & Jacobson LLP

Education:
1980J.D.Columbia University
1977B.A.Vassar College

Bar Admissions:
New York1981

Dwight W. Ellis III
Of Counsel
Brick & Patel LLP
600 Fifth Avenue, 14th Fl.
New York, NY, 10020
T: (212) 554-5200
F: (212) 554-5201
E: dellis@brickpatel.com
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Dwight Ellis is of counsel at Brick & Patel LLP concentrating in tax issues related to partnerships, hedge funds, financial transactions, corporations, and foreign inbound and outbound transactions and structures.

Mr. Ellis is a member of the Tax Review, the Tax Club (at the Harvard Club), the Association of the Bar of the City of New York and the New York State Bar Association. He has given lectures at the Practicing Law Institute, the Managed Funds Association, New York University, the Municipal Bond Association and the New York State Bar Association on topics ranging from hedge funds to satellites.

Mr. Ellis received his J.D. from Cornell Law School where he also served on the Board of Editors of the Cornell Law Review.

Professional Experience:
2011-presentConsultant and Of Counsel at Brick & Patel
2008-2010Tax Consulting
1968-2008Associate, Partner and Of Counsel at Willkie Farr & Gallagher

Education:
1968J.D.Cornell Law School
1962B.A.Yale University

Bar Admissions:
United States Tax Court1972
New York 1968