Patrick L. Emmerling is a Partner in the Firm's Estates and Trusts and Tax practice groups. He concentrates his practice in the area of estates and trusts, federal gift and estate taxation and elder law.
Canisius College (B.S., summa cum laude, 1984); University of Notre Dame (J.D., magna cum laude, 1993)
New York State, 1994; Florida, 2003
Principal Area(s) of Practice:
Estates & Trusts; Federal Gift and Estate Taxation Law; Elder Law
Prior to joining the Firm, Mr. Emmerling practiced as a partner at the law firm of Cohen Swados Wright Hanifin Bradford & Brett, LLP. He is also a certified public accountant.
Memberships & Offices:
Erie County Bar Association; New York State Bar Association; Member, Niagara Business Associates
Awards & Recognition:
Listed, Best Lawyers in America
Listed, New York Super Lawyers
Past President, Financial Planning Counselors of Western New York, Inc.; Past Treasurer, WNY Planned Giving Consortium, Inc.
New NYS Power of Attorney Law Effective September 1, 2009
Aug-27-2009 — On January 27, 2009, Governor Paterson signed into law a revision to Title 15 of Article 5 of New York's General Obligations Law. The new law is effective September 1, 2009 and omits all but nominal gifting power from the basic statutory power of attorney form, requiring that any such donative powers be set forth on a new statutory major gifts rider to the power of attorney form.
Patrick Emmerling and Christopher Ollinick to Present at 60th Annual Tax Institute
Oct-17-2013 — Patrick L. Emmerling and Christopher N. Ollinick will serve as presenters at the 60th anniversary of the Institute on Taxation, offered by the University at Buffalo School of Management on November 6 and 7, 2013.
Twenty-Two Jaeckle Fleischmann Attorneys Named "Super Lawyers"
Aug-16-2013 — Jaeckle Fleischmann announces that twenty-two of the Firm's attorneys have been named to the Super Lawyers list for 2013. Published annually by Thomson Reuters, Super Lawyers is a rating service of attorneys from more than 70 practice areas
Twenty-Six Jaeckle Attorneys Named As "Best Lawyers In America" By Peer Review
Aug-15-2013 — Jaeckle Fleischmann announces that 26 lawyers from the Firm were recently selected by their peers for inclusion in The Best Lawyers in America® 2014 (Copyright 2013 by Woodward/White, Inc., of Aiken, SC).
Selling or Transitioning Your Company Briefing Scheduled Tuesday, November 15, 2011
Oct-12-2011 — Executive leaders of local companies are invited to attend a briefing scheduled to take place on Tuesday, November 15th from 3:30 p.m. to 5:15 p.m. The program entitled “Selling or Transitioning Your Company,” is being presented through the collaborative efforts of Jaeckle Fleischmann & Mugel, Summer Street Capital Partners, The McClean Group, The Walsh Group and Tronconi Segarra & Associates LLP.
Three Jaeckle Fleischmann Partners to Present at Tax Institute
Nov-01-2010 — Three Jaeckle Fleischmann Partners to Present at Tax Institute BUFFALO, NEW YORK — Jaeckle Fleischmann & Mugel, LLP, a full service corporate law firm announces that Patrick L. Emmerling, Raymond P. Reichert and Nicole R. Tzetzo will serve as presenters at the 57th anniversary of the Institute on Taxation, offered by the University at Buffalo School of Management on November 2 and 3, 2010.