SlideShare une entreprise Scribd logo
1  sur  9
Télécharger pour lire hors ligne
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 1
“You probably think of estate planning as an effort to shape
the events that will take place after you pass away. This is
certainly a major part of the process, but a well constructed
estate plan will take things a step further.”
WHAT IS THE DIFFERENCE
BETWEEN A GUARDIANSHIP
AND A POWER OF ATTORNEY?
MARK S. EGHRARI
NEW YORK ESTATE PLANNING ATTORNEY
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 2
You probably think of estate planning as an effort to shape the events that will
take place after you pass away. This is certainly a major part of the process, but a
well constructed estate plan will take things a step further.
People do not typically pass away after having been in good health for the days,
weeks, and months preceding their passing. There is often a period of decline,
and incapacity is not uncommon among people who have reached an advanced
age.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 3
There are those who become unable to communicate because they are suffering
from debilitating physical ailments. In addition to this, a very significant
percentage of elders become unable to make sound decisions due to mental
impairment.
Alzheimer's disease is having a very profound impact on the oldest old during our
current era. The Alzheimer's Association is a good source of information about
the disease, and according to their website, 40 to 45 percent of people who have
reached the age of 85 are suffering from Alzheimer's disease.
Alzheimer's sufferers are afflicted with dementia, and people with dementia are
often unable to handle all of their own affairs.
Given the potential for incapacity late in your life, your estate plan should also
address incapacitation.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 4
GUARDIANSHIP VS. POWER OF ATTORNEY
If you were to become incapacitated without taking any steps in advance to
prepare for the contingency, people around you could petition the state to
appoint a guardian to manage your affairs. You could subsequently become a
ward of the state.
On the one hand, the guardianship proceeding could provide a necessary
solution. However, on the other hand, there are some drawbacks to take into
consideration.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 5
For one, people in your family may not all agree with regard to the appointment
of a guardian. Acrimony can ensue, and this would only make a difficult situation
worse.
Plus, the person that is chosen
to manage your affairs may not
be the person that you would
have chosen yourself when you
were capable of making sound
decisions.
You can prevent a guardianship
proceeding through the creation
of a durable power of attorney.
Take note of the durable
designation. A power of
attorney that is not durable
would not remain in effect if the
grantor of the power was to
become incapacitated. Durable
powers of attorney are used to
account for incapacitation,
because this type of power would remain effective upon the incapacitation of the
grantor.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 6
When a guardian is appointed by the state, someone is empowered to make
legally binding decisions on behalf of an incapacitated adult. The same thing is
true when a durable power of attorney has been created, but there is a major
difference.
If you create a durable power of attorney, you are naming your own hand-picked
decision-maker. Everyone in your family will know that the person who is
empowered to handle your affairs is the person that you personally selected.
Because of this, there
should be no
disagreements among
your loved ones.
More importantly, your
own preference will be
honored in the event of
your incapacitation.
Conversely, if the state makes the decision, you would have no control. This is the
major difference between a guardianship and a durable power of attorney.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 7
SUMMARY
Many people become incapacitated during the end of their lives. If you do
nothing to prepare for incapacity, the state could ultimately appoint a guardian to
act on your behalf. Under these circumstances, you would become a ward of the
state.
There are various drawbacks that go along with guardianship proceedings. You
can take the matter into your own hands if you create an incapacity planning
document called a durable power of attorney.
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 8
When you create a durable power of attorney, you name an agent or attorney-in-
fact. This person would be empowered to act on your behalf if you were to
become incapacitated at some point in time, and a guardianship proceeding
would not be necessary.
If you are currently going through life without an incapacity plan, schedule a
consultation with a licensed estate planning attorney. Your attorney will answer
your questions, gain an understanding of your objectives, and make the
appropriate recommendations.
REFERENCES
New York Bar Association
http://www.nycbar.org/get-legal-help/legal-referral-service/practice-
areas/wills-trusts-and-estates/power-of-attorney
American Bar Association
http://www.americanbar.org/groups/real_property_trust_estate/resources/esta
te_planning/power_of_attorney.html
What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 9
About the Author
Mark S. Eghrari
Mark S. Eghrari is an attorney in private practice in Smithtown, New
York. He has been in practice since 1988. Mark S. Eghrari provides
extensive estate and tax planning services to individuals and
businesses. Mr. Eghrari’s primary focus is helping clients avoid
probate, minimize or eliminate Federal and State Estate taxes and
protect their assets from the high cost of nursing care, if they become
ill. Mr. Eghrari’s expertise is in providing unique and innovative
estate planning solutions that create a secure future for his clients and their loved ones. Mr.
Eghrari is a member of the American Bar Association and New York State Bar Association as
well as the National Academy of Elder Law Attorneys and the American Academy of Estate
Planning Attorneys.
Mr. Eghrari completed his undergraduate work at Lafayette College in Easton, Pennsylvania
and received his MBA in banking and finance from Hofstra University on Long Island. He
earned his Juris Doctorate from the Hofstra University School of Law, where he was a member
of the Law Review. While in law school, Mr. Eghrari gained practical experience in the
corporate tax department of Citicorp in New York city.
Mark S. Eghrari and Associates PLLC
www.myestateplan.com
50 Karl Avenue, Suite 202
Smithtown, NY 11787
Phone: (631) 265-0599
Fax: (631) 265-0754

Contenu connexe

En vedette

En vedette (6)

In-house or Outsource? Evaluating the Make vs. Buy Decision
In-house or Outsource? Evaluating the Make vs. Buy DecisionIn-house or Outsource? Evaluating the Make vs. Buy Decision
In-house or Outsource? Evaluating the Make vs. Buy Decision
 
Slide Make or buy
Slide Make or buySlide Make or buy
Slide Make or buy
 
Jean-Paul Edwards, omd: AI, Marketing and Creativity, applications and implic...
Jean-Paul Edwards, omd: AI, Marketing and Creativity, applications and implic...Jean-Paul Edwards, omd: AI, Marketing and Creativity, applications and implic...
Jean-Paul Edwards, omd: AI, Marketing and Creativity, applications and implic...
 
Five Digital Marketing ingredients for 2016
Five Digital Marketing ingredients for 2016Five Digital Marketing ingredients for 2016
Five Digital Marketing ingredients for 2016
 
How Can I Qualify for Maryland Medicaid
How Can I Qualify for Maryland MedicaidHow Can I Qualify for Maryland Medicaid
How Can I Qualify for Maryland Medicaid
 
What Is a Living Will
What Is a Living WillWhat Is a Living Will
What Is a Living Will
 

Plus de Mark Eghrari

Plus de Mark Eghrari (20)

Medicare and Medicaid: What Are the Differences
Medicare and Medicaid: What Are the DifferencesMedicare and Medicaid: What Are the Differences
Medicare and Medicaid: What Are the Differences
 
Is Probate Always Required
Is Probate Always RequiredIs Probate Always Required
Is Probate Always Required
 
What Is a Qualified Domestic Trust
What Is a Qualified Domestic TrustWhat Is a Qualified Domestic Trust
What Is a Qualified Domestic Trust
 
Can A Living Trust Include Spendthrift Protection
Can A Living Trust Include Spendthrift ProtectionCan A Living Trust Include Spendthrift Protection
Can A Living Trust Include Spendthrift Protection
 
Will Medicare Cover All of My Medical Expenses
Will Medicare Cover All of My Medical ExpensesWill Medicare Cover All of My Medical Expenses
Will Medicare Cover All of My Medical Expenses
 
Is There a New York State Estate Tax
Is There a New York State Estate TaxIs There a New York State Estate Tax
Is There a New York State Estate Tax
 
Will My Heirs Receive Their Inheritances
Will My Heirs Receive Their InheritancesWill My Heirs Receive Their Inheritances
Will My Heirs Receive Their Inheritances
 
What Is An Irrevocable Trust
What Is An Irrevocable TrustWhat Is An Irrevocable Trust
What Is An Irrevocable Trust
 
Does Medicare Pay for Long-Term Care in New York
Does Medicare Pay for Long-Term Care in New YorkDoes Medicare Pay for Long-Term Care in New York
Does Medicare Pay for Long-Term Care in New York
 
When Would I Use a Special Needs Trust
When Would I Use a Special Needs TrustWhen Would I Use a Special Needs Trust
When Would I Use a Special Needs Trust
 
What Is the Difference Between a Guardianship And a Power of Attorney
What Is the Difference Between a Guardianship And a Power of AttorneyWhat Is the Difference Between a Guardianship And a Power of Attorney
What Is the Difference Between a Guardianship And a Power of Attorney
 
When Does a Power of Attorney Terminate
When Does a Power of Attorney TerminateWhen Does a Power of Attorney Terminate
When Does a Power of Attorney Terminate
 
What Is a New York Special Needs Trust
What Is a New York Special Needs TrustWhat Is a New York Special Needs Trust
What Is a New York Special Needs Trust
 
What is an ILIT
What is an ILITWhat is an ILIT
What is an ILIT
 
What Is the Five Year Medicaid Look-Back
What Is the Five Year Medicaid Look-BackWhat Is the Five Year Medicaid Look-Back
What Is the Five Year Medicaid Look-Back
 
Is Medicaid Strictly For the Poor
Is Medicaid Strictly For the PoorIs Medicaid Strictly For the Poor
Is Medicaid Strictly For the Poor
 
What Is The Unlimited Marital Estate Tax Deduction
What Is The Unlimited Marital Estate Tax DeductionWhat Is The Unlimited Marital Estate Tax Deduction
What Is The Unlimited Marital Estate Tax Deduction
 
New York Probate: Can It be Avoided
New York Probate: Can It be AvoidedNew York Probate: Can It be Avoided
New York Probate: Can It be Avoided
 
Why Would I Want a Revocable Living Trust
Why Would I Want a Revocable Living TrustWhy Would I Want a Revocable Living Trust
Why Would I Want a Revocable Living Trust
 
What Is A Living Will in New York
What Is A Living Will in New YorkWhat Is A Living Will in New York
What Is A Living Will in New York
 

Dernier

一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
ss
 
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSSASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
CssSpamx
 
一比一原版伦敦南岸大学毕业证如何办理
一比一原版伦敦南岸大学毕业证如何办理一比一原版伦敦南岸大学毕业证如何办理
一比一原版伦敦南岸大学毕业证如何办理
Airst S
 
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
irst
 
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
ss
 
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
Airst S
 
一比一原版(Warwick毕业证书)华威大学毕业证如何办理
一比一原版(Warwick毕业证书)华威大学毕业证如何办理一比一原版(Warwick毕业证书)华威大学毕业证如何办理
一比一原版(Warwick毕业证书)华威大学毕业证如何办理
Fir La
 
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
e9733fc35af6
 
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
F La
 
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
A AA
 
一比一原版(UWA毕业证书)西澳大学毕业证如何办理
一比一原版(UWA毕业证书)西澳大学毕业证如何办理一比一原版(UWA毕业证书)西澳大学毕业证如何办理
一比一原版(UWA毕业证书)西澳大学毕业证如何办理
bd2c5966a56d
 

Dernier (20)

ARTICLE 370 PDF about the indian constitution.
ARTICLE 370 PDF about the  indian constitution.ARTICLE 370 PDF about the  indian constitution.
ARTICLE 370 PDF about the indian constitution.
 
3 Formation of Company.www.seribangash.com.ppt
3 Formation of Company.www.seribangash.com.ppt3 Formation of Company.www.seribangash.com.ppt
3 Formation of Company.www.seribangash.com.ppt
 
一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
一比一原版(KPU毕业证书)昆特兰理工大学毕业证如何办理
 
Navigating Employment Law - Term Project.pptx
Navigating Employment Law - Term Project.pptxNavigating Employment Law - Term Project.pptx
Navigating Employment Law - Term Project.pptx
 
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSSASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
ASMA JILANI EXPLAINED CASE PLD 1972 FOR CSS
 
一比一原版伦敦南岸大学毕业证如何办理
一比一原版伦敦南岸大学毕业证如何办理一比一原版伦敦南岸大学毕业证如何办理
一比一原版伦敦南岸大学毕业证如何办理
 
5-6-24 David Kennedy Article Law 360.pdf
5-6-24 David Kennedy Article Law 360.pdf5-6-24 David Kennedy Article Law 360.pdf
5-6-24 David Kennedy Article Law 360.pdf
 
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
一比一原版(MelbourneU毕业证书)墨尔本大学毕业证学位证书
 
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
一比一原版(RMIT毕业证书)皇家墨尔本理工大学毕业证如何办理
 
Sangyun Lee, Duplicate Powers in the Criminal Referral Process and the Overla...
Sangyun Lee, Duplicate Powers in the Criminal Referral Process and the Overla...Sangyun Lee, Duplicate Powers in the Criminal Referral Process and the Overla...
Sangyun Lee, Duplicate Powers in the Criminal Referral Process and the Overla...
 
Cyber Laws : National and International Perspective.
Cyber Laws : National and International Perspective.Cyber Laws : National and International Perspective.
Cyber Laws : National and International Perspective.
 
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
一比一原版(JCU毕业证书)詹姆斯库克大学毕业证如何办理
 
一比一原版(Warwick毕业证书)华威大学毕业证如何办理
一比一原版(Warwick毕业证书)华威大学毕业证如何办理一比一原版(Warwick毕业证书)华威大学毕业证如何办理
一比一原版(Warwick毕业证书)华威大学毕业证如何办理
 
Career As Legal Reporters for Law Students
Career As Legal Reporters for Law StudentsCareer As Legal Reporters for Law Students
Career As Legal Reporters for Law Students
 
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
一比一原版(OhioStateU毕业证书)美国俄亥俄州立大学毕业证如何办理
 
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
一比一原版(Monash毕业证书)澳洲莫纳什大学毕业证如何办理
 
Chambers Global Practice Guide - Canada M&A
Chambers Global Practice Guide - Canada M&AChambers Global Practice Guide - Canada M&A
Chambers Global Practice Guide - Canada M&A
 
Elective Course on Forensic Science in Law
Elective Course on Forensic Science  in LawElective Course on Forensic Science  in Law
Elective Course on Forensic Science in Law
 
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
一比一原版(UM毕业证书)美国密歇根大学安娜堡分校毕业证如何办理
 
一比一原版(UWA毕业证书)西澳大学毕业证如何办理
一比一原版(UWA毕业证书)西澳大学毕业证如何办理一比一原版(UWA毕业证书)西澳大学毕业证如何办理
一比一原版(UWA毕业证书)西澳大学毕业证如何办理
 

What is the Difference Between a Guardianship and a Power of Attorney

  • 1. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 1 “You probably think of estate planning as an effort to shape the events that will take place after you pass away. This is certainly a major part of the process, but a well constructed estate plan will take things a step further.” WHAT IS THE DIFFERENCE BETWEEN A GUARDIANSHIP AND A POWER OF ATTORNEY? MARK S. EGHRARI NEW YORK ESTATE PLANNING ATTORNEY
  • 2. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 2 You probably think of estate planning as an effort to shape the events that will take place after you pass away. This is certainly a major part of the process, but a well constructed estate plan will take things a step further. People do not typically pass away after having been in good health for the days, weeks, and months preceding their passing. There is often a period of decline, and incapacity is not uncommon among people who have reached an advanced age.
  • 3. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 3 There are those who become unable to communicate because they are suffering from debilitating physical ailments. In addition to this, a very significant percentage of elders become unable to make sound decisions due to mental impairment. Alzheimer's disease is having a very profound impact on the oldest old during our current era. The Alzheimer's Association is a good source of information about the disease, and according to their website, 40 to 45 percent of people who have reached the age of 85 are suffering from Alzheimer's disease. Alzheimer's sufferers are afflicted with dementia, and people with dementia are often unable to handle all of their own affairs. Given the potential for incapacity late in your life, your estate plan should also address incapacitation.
  • 4. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 4 GUARDIANSHIP VS. POWER OF ATTORNEY If you were to become incapacitated without taking any steps in advance to prepare for the contingency, people around you could petition the state to appoint a guardian to manage your affairs. You could subsequently become a ward of the state. On the one hand, the guardianship proceeding could provide a necessary solution. However, on the other hand, there are some drawbacks to take into consideration.
  • 5. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 5 For one, people in your family may not all agree with regard to the appointment of a guardian. Acrimony can ensue, and this would only make a difficult situation worse. Plus, the person that is chosen to manage your affairs may not be the person that you would have chosen yourself when you were capable of making sound decisions. You can prevent a guardianship proceeding through the creation of a durable power of attorney. Take note of the durable designation. A power of attorney that is not durable would not remain in effect if the grantor of the power was to become incapacitated. Durable powers of attorney are used to account for incapacitation, because this type of power would remain effective upon the incapacitation of the grantor.
  • 6. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 6 When a guardian is appointed by the state, someone is empowered to make legally binding decisions on behalf of an incapacitated adult. The same thing is true when a durable power of attorney has been created, but there is a major difference. If you create a durable power of attorney, you are naming your own hand-picked decision-maker. Everyone in your family will know that the person who is empowered to handle your affairs is the person that you personally selected. Because of this, there should be no disagreements among your loved ones. More importantly, your own preference will be honored in the event of your incapacitation. Conversely, if the state makes the decision, you would have no control. This is the major difference between a guardianship and a durable power of attorney.
  • 7. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 7 SUMMARY Many people become incapacitated during the end of their lives. If you do nothing to prepare for incapacity, the state could ultimately appoint a guardian to act on your behalf. Under these circumstances, you would become a ward of the state. There are various drawbacks that go along with guardianship proceedings. You can take the matter into your own hands if you create an incapacity planning document called a durable power of attorney.
  • 8. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 8 When you create a durable power of attorney, you name an agent or attorney-in- fact. This person would be empowered to act on your behalf if you were to become incapacitated at some point in time, and a guardianship proceeding would not be necessary. If you are currently going through life without an incapacity plan, schedule a consultation with a licensed estate planning attorney. Your attorney will answer your questions, gain an understanding of your objectives, and make the appropriate recommendations. REFERENCES New York Bar Association http://www.nycbar.org/get-legal-help/legal-referral-service/practice- areas/wills-trusts-and-estates/power-of-attorney American Bar Association http://www.americanbar.org/groups/real_property_trust_estate/resources/esta te_planning/power_of_attorney.html
  • 9. What Is the Difference Between a Guardianship and a Power of Attorney? www.myestateplan.com 9 About the Author Mark S. Eghrari Mark S. Eghrari is an attorney in private practice in Smithtown, New York. He has been in practice since 1988. Mark S. Eghrari provides extensive estate and tax planning services to individuals and businesses. Mr. Eghrari’s primary focus is helping clients avoid probate, minimize or eliminate Federal and State Estate taxes and protect their assets from the high cost of nursing care, if they become ill. Mr. Eghrari’s expertise is in providing unique and innovative estate planning solutions that create a secure future for his clients and their loved ones. Mr. Eghrari is a member of the American Bar Association and New York State Bar Association as well as the National Academy of Elder Law Attorneys and the American Academy of Estate Planning Attorneys. Mr. Eghrari completed his undergraduate work at Lafayette College in Easton, Pennsylvania and received his MBA in banking and finance from Hofstra University on Long Island. He earned his Juris Doctorate from the Hofstra University School of Law, where he was a member of the Law Review. While in law school, Mr. Eghrari gained practical experience in the corporate tax department of Citicorp in New York city. Mark S. Eghrari and Associates PLLC www.myestateplan.com 50 Karl Avenue, Suite 202 Smithtown, NY 11787 Phone: (631) 265-0599 Fax: (631) 265-0754