Amy J. Guss is chair of the Private Client Services Practice Group and a member of the firm's governing Partners Board. Ms. Guss practices in the areas of taxation and trusts and estates. She represents individuals in a wide range of matters, including income, gift, estate and generation-skipping transfer tax matters and the drafting of wills and trust agreements, including charitable split-interest trusts, qualified personal residence trusts, qualified annuity trusts and insurance trusts. She is experienced in business succession planning, including planning with carried interests in private equity and hedge funds, retirement planning, and the valuation issues associated with such planning.
Ms. Guss provides counsel on domestic and international estate planning issues to U.S. citizens living abroad and nationals of other countries residing or owning property in the United States. She also represents corporate and individual fiduciaries in connection with the administration of estates and trusts.
Ms. Guss is a 1991 graduate of the City University of New York Law School, where she was senior notes editor of the Journal of the International Law Students Association. She earned an LL.M. in Taxation from New York University Law School and is a graduate of Barnard College.
Areas of Practice
- Trusts and Estates
- Taxation
- Private Client Services
Admissions
- New York
- New Jersey
Education
- New York University School of Law, LL.M. Taxation, 2000
- City University of New York, J.D., 1991
- Senior Notes Editor, Journal of International Law Students Association - Barnard College, B.A., 1985
Experience
- Duane Morris LLP
- Partner, 2020-present - Satterlee Stephens LLP
- Partner, 2003-2020 - Hall Dickler Kent Goldstein & Wood LLP
- Associate, 2000-2003 - Sidley Austin LLP
- Associate, 1995-2000 - Bruce S. Frank & Associates
- Associate, 1991-1994
Professional Activities
- Rockefeller University Committee on Trust and Estate Plans
- New York State Bar Association
- Trusts and Estates Section - American Bar Association
- Real Property, Probate and Trust Law Section
Selected Publications
- Co-author, "Welcome Changes to New York's Power of Attorney, Statutory Gifts Rider Laws," Duane Morris Alert, January 12, 2021
- Inside the Minds, Ethics for Trusts and Estates Practitioners, Aspatore Books, 2013 ed.
- Inside the Minds, Strategies for Trusts and Estates in New York, Aspatore Books, 2011 ed.
Selected Speaking Engagements
- Lecturer, "Art and Taxes," Sotheby’s Institute of Art, New York City, 2010
- Lecturer, “Planning and Defending Asset Protection Trusts,” Practising Law Institute, New York City, September 13, 2010