Wayne leads the firms transactional departments including the Estate Planning, Tax, Business Formation and Probate Practice areas. He has extensive experience in Estate Planning for individuals, couples and business owners. Wayne assists individuals in creating both simple and complex estate and succession plans. This includes drafting last will and testaments, trusts, and other estate planning documents which are designed to address the specific needs of each individual client. Wayne has probated and handled the administration of estates in all local Surrogate Courts and many other Surrogate Courts outside the immediate Capital Region. Mr. Smith has considerable experience in tax law and the preparation of tax returns. Wayne focuses his efforts on individual tax returns, multi-state tax returns, small business tax returns, trust tax returns and estate tax returns.
Additionally, Wayne often counsels new business owners in determining which business entity is preferred for their business plan. This process takes into account the tax implications of any business entity designation. In addition, Wayne assists his clients forming corporations, limited liability corporations, partnerships and limited partnerships. In doing so, Wayne has been called upon to draft complex organizational agreements.
Wayne is frequently called to defend individuals accused of crimes or violating administrative regulations. Wayne’s practice also involves the representation of clients in the process of transitional periods in their lives including purchasing a home or ending marital relationship through divorce. In addition to Mr. Smith’s practice, each year Mr. Smith donates a significant amount of time to assisting individuals on a pro bono basis providing services to the Habitat for Humanity.
- New York State (2004)
- United States District Court, Northern District of New York (2004)
- Siena College (B.B.A. 1997)
- Albany Law School of Union University (J.D., 2003)
- Lead Article (Board Member), Albany Law School Journal of Science and Technology
- New York Bar Association
- Member of Trust and Estate Section
- Albany County Bar Association