Michael R. Suprunowicz

Michael R. Suprunowicz

Schenectady, New York

Areas of Practice

  • Estates and Trusts (Estate Administration and Estate Planning)
  • Elder Law
  • Tax Law
  • Business Law
  • Real Property Law

Litigation Percentage

  • 3% of Practice Devoted to Litigation

Bar Admissions

  • New York, 1982
  • U.S. Tax Court, 1982
  • U.S. District Court Northern District of New York, 1982


  • Albany Law School Union University, Albany, New York - 1981
  • State University of New York at Albany - 1977

Published Works

  • Probate and Administration of New York Estates, Chapter 9, New York State Bar Association; New York Tax Service, Chapter, "Estate Tax Procedure,"
  • New York State Bar Association Textbook – Administration of Estates, Chapter entitled, “Federal Estate Taxation and Preparation of Federal Form 706 – , United States Estate (and Generation Skipping Transfer) Tax Return." Copyright 1990.
  • New York State Bar Association, "Practical Application Issues Involving the New Trustee Power of Adjustment and Unitrust Provisions as They Apply to Traditional Notions of Principal and Income”. Copyright 2002.
  • New York State Bar Association, Spring 2003 Issue of Trusts and Estates Law Section Newsletter, “Tax Apportionment Traps”. Copyright 2003.


  • SUNY at Albany
  • Union College, 1990 - 2004
  • The Albany Law School of Union University, 1993 - 1997
  • Lecturer for the West Bar Review, (CO, PA, NY), 1996 - 1998

Honors and Awards

  • Fellow, American College of Trust and Estate Counsel
  • Named one of "The Best Lawyers in America”, published by Woodward/White, Inc., each year, 1991 - Present
  • Fellow, The New York Bar Foundation
  • AV Rated by Martindale-Hubbell Law Directory

Professional Associations and Memberships

  • Schenectady County Bar Association
  • New York State Bar Association, Trusts and Estates Law Section, Member of Executive Committee and Representative from Fourth Judicial District, 1991 - 2000
  • American Bar Association, Real Property, Probate and Trust Law Section
  • Estate Planning Council of Eastern New York
  • Board of Directors, SI Group, Inc. , Advisory Member , 2001 - Present