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David J.
Choyne

Member

Office 646.563.8954
Email dchoyne@coleschotz.com
Heidi DeJoy |Legal Practice Assistant
201.489.3000 ext. 5039
hdejoy@coleschotz.com
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David is a member in the Tax, Trusts and Estates Department.

 

Experience

David advises high-net-worth individuals and families on income, estate and gift tax planning by integrating asset protection, lifetime gifting strategies and business succession planning. He drafts a wide range of documents, including wills and trusts, as well as insurance trusts (ILITs), charitable trusts (CLATs, CRUTs and CRATs), dynasty trusts, grantor retained annuity trusts (GRATs), spousal limited access trusts (SLATs), qualified personal residence trusts (QPRTs), intentionally defective grantor trusts (IDGTs), spousal lifetime access non-grantor trusts (SLANTs), completed gift non-grantor trusts, incomplete gift non-grantor trusts (INGs), and beneficiary defective inheritor’s trusts (BDITs). David has substantial experience working with entrepreneurs and partners in hedge funds, private equity funds and closely-held businesses, as well as implementing tax planning for individuals who own Qualified Small Business Stock (QSBS).

 

Networks & Affiliations

David is a frequent lecturer and writer on income, estate and gift tax planning.  He is an active member of the New York City Bar, having previously served on the Estate & Gift Taxation Committee. David earned his B.A. from the University of Wisconsin – Madison and his J.D. from the University of Miami School of Law. Prior to joining the firm, he worked as a Trusts and Estates Attorney at a mid-sized New York law firm.

 

Areas of focus

    Practices
  • Tax, Trusts & Estates 
  • Estate and Income Tax Planning
  • Estate and Trust Administration
  • Business Succession Planning 
  • Corporate Tax & Reorganization
  • Tax Controversies
  • International Tax
  • Wealth Preservation (NINGs, DINGs, SLATs, GRATs)
  • Special Purpose Trusts
  • International Estate & Tax Planning for Non-Citizen U.S. Residents
  • 1031 Exchange
  • Qualified Opportunity Zone Program
  • QSBS Planning
  • Tax Residency: Snowbird Counsel
  • Trusts & Estates Litigation, Guardianships and Fiduciary Counseling

Education

University of Miami School of Law, J.D.
University of Wisconsin, B.A.

Bar & Court Admissions

New York
New Jersey
Connecticut

Honors & Awards

New York Metro Super Lawyers
  • Blogs
  • Firm News
  • Webinars + Events
  • Awards + Recognitions

Blogs

  1. 01

    IRS Issues Revenue Ruling Holding that Assets Held in an Irrevocable Grantor Trust Do Not Receive a Step-Up in Basis at Death

    April 12, 2023
  2. 02

    New IRS Revenue Procedure Provides Relief for Certain Inadvertent Terminations of S Elections

    November 22, 2022
  3. 03

    2022 Changes to Estate and Gift Tax Exclusions

    December 29, 2021
  4. 04

    Update – New York Power of Attorney Law Goes Into Effect

    June 16, 2021
  5. 05

    New York Modifies Power of Attorney Law to Simplify Form

    March 9, 2021
  6. 06

    Nelson: IRS Prevails in Defined Value Provision Case

    July 16, 2020
  7. 07

    COVID-19 Alert – IRS Provides Further Relief to Taxpayers

    April 10, 2020
  8. 08

    The CARES Act and Effects on Charitable Contributions

    April 8, 2020
  9. 09

    COVID-19 Crisis Highlights Need For Revocable Lifetime Trusts

    March 31, 2020
  10. 10

    Estate Planning in Uncertain Times

    March 30, 2020
News + Insights

Firm News

  1. 01

    Cole Schotz Elevates 9 Attys To Members In NJ, NY, Texas

    January 7, 2022 | Law360
  2. 02

    Cole Schotz names five new members to N.J. office

    January 4, 2022 | ROI-NJ.com
News + Insights

Webinars + Events

  1. 01

    Federal Taxation Interest Group Meeting and Technical Session

    August 9, 2022
News + Insights

Awards + Recognitions

  1. 01

    14 Cole Schotz Attorneys Named 2022 New York Metro Super Lawyers

    September 29, 2022
  2. 02

    Cole Schotz Announces Nine New Members 2022

    January 1, 2022
  3. 03

    14 Cole Schotz Attorneys Named 2021 New York Metro Super Lawyers

    September 30, 2021
News + Insights

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