Sharon Kovacs Gruer, Esq. focuses her practice in the areas of estate planning, elder law, asset protection, probate, disability law, special needs planning, trusts, guardianships, probate, public benefits, Veterans Benefits, Social Security Disability, special education law, pet trusts, tax law and real estate. Ms. Gruer holds a Masters of Law in Taxation (LL.M.) from New York University, is immediate past Chairperson of the New York State Bar Association Elder Law Section, an elected position, and is certified as an elder law attorney by the American Bar Association's accredited National Elder Law Foundation*. Ms. Gruer is a member of the Board of Directors and of the Council of Advanced Practitioners of the National Academy of Elder Law Attorneys, is the Immediate Past President of the Great Neck Lawyers Association, Past Chairperson of the Nassau County Bar Association Taxation Committee, Past Chairperson of the Trust Section of the National Academy of Elder Law Attorneys and Past Chairperson of the Mental Health Committee of the New York State Bar Association Elder Law Section. Ms. Gruer has practiced law for over twenty five years, is accredited by the Department of Veterans Affairs, is certified as a mediator by the New York State Supreme Court Commercial Division and is a volunteer arbitrator in the 10th Judicial District Administrative Judge's Office, Nassau County Attorney Client Fee Dispute Resolution Program. She has also been a volunteer panel member of the Surrogate Decision Making Committee of the New York State Commission on Quality of Care for the Mentally Disabled for over a decade and is a member of the New York State Bar Committee on Issues Affecting People with Disabilities.
Recent Presentations
Nassau County Bar Association, New York StateNew Estate Recovery Regulations (2011)
National Academy of Elder Law Attorneys, Medicare, The Elder Law Certification Review Course, New York (2011)
Financial Planning Association of Long Island, Special Needs Trusts, New York (2011)
National Academy of Elder Law Attorneys, 2010 Advanced Fall Institute, Taxation of Special Needs Trusts and MIDGTs, San Diego, California (2010)
National Academy of Elder Law Attorneys, Introduction to Elder and Special Needs Law, Basic Estate Tax Planning, San Diego, California (2010)
Council of Advanced Practitioners, National Academy of Elder Law Attorneys, Law Practice Management, Chicago, Illinois (2010)
National Academy of Elder Law Attorneys, Medicare, The Elder Law Certification Review Course (2010)
National Academy of Elder Law Attorneys, Telephonic Continuing Legal Education, New Basis Rules (2010)
New York State Bar Association, 2010 Advanced Document Drafting for the Elder Law Practitioner Drafting Irrevocable Medicaid Trusts and Elder Law Issues In Drafting Wills and Revocable Trusts (2010)
National Academy of Elder Law Attorneys, Taxation of Supplemental Needs Trusts, Jersey City, New Jersey (2009)
National Academy of Elder Law Attorneys, Trust Section’s Roundtable Discussion on Naming a Trust as Beneficiary of an IRA, Washington, D.C. (2009)
AHA – Asperger Syndrome and High Functioning Autism Association, Legal Forms Are Not Enough – Asking The Deeper Questions (2009)
Geriatric Mental Health Alliance of New York, Elder Law Workshop For Long Term Care (2009)
National Academy of Elder Law Attorneys, Trust Section’s Roundtable Discussion on Ethical Wills and Incentive Trusts, Maui, Hawaii (2008)
Suffolk County Bar Association, Tax Issues with Real Estate (2008)
YAI - National Institute for People with Disabilities, Paving The Road To Your Child’s Future If You Are No Longer There, Legal Documents and Person Centered Planning (2008, 2009)
DDI - Developmental Disabilities Institute, Planning for Children with Special Need (2008)
New York State Bar Association, Drafting Documents In Elder Law – Old and New (2007)
National Academy of Elder Law Attorneys 2007 Advanced Elder Law Institute, Tax SIG, Home Ownership Options for Seniors (2007)
Nassau County Bar Association, The Surrogate’s Court: Where There’s a Will, There are Questions (2006)
New York State Bar Association, The New Medicaid Law – Home Sweet Home (2006)
National Academy of Elder Law Attorneys, Estate Planning, The Elder Law Certification Review Course, Salt Lake City, Utah (2006)
New York State Bar Association - Elder Law Section, Summer Institute in Portsmouth, New Hampshire, Meat and Potatoes, Hold the Medicaid: Non-Medicaid Elder Law Updates (2006)
New York State Bar Association, Long Term Care Insurance In Connection with the New Regime In Medicaid Planning – Changes Wrought by the Deficit Reduction Act of 2005 (2006)
Nassau County Bar Association, Tax Law (2006)
Suffolk County Bar Association, Medicaid Planning Under The Deficit Reduction Act (2006)
Suffolk County Estate Planning Council, Estate Planning in Light of the New Basis Rules – Section 1022 (2006)
Suffolk County Bar Association, Understanding Medicaid-Medicaid Planning (2006)
National Academy of Elder Law Attorneys 2005 Symposium in Tucson, Arizona, The Home Sale Exclusion – Let’s End The Confusion (2005)
St. John’s Law School, Estate Planning In Uncertain Times (2005)
Nassau County Bar Association, Elder Law, What You Need to Know (2005)
New York State Bar Association, Advanced Document Drafting For The Elder Law Practitioner, Income Only Medicaid Trusts (2005)
Nassau County Bar Association, Elder Law and Tax Law Committees, Tax Considerations for Caregiver Children (2005)
New York State Bar Association, Elder Law Section Spring Advanced Institute, Tax Basis Issues (2005)
St. John’s School of Law, Continuing Legal Education, Advanced Elder Law (2004)
New York Bar Association, Elder Law Committee Fall 2004 Symposium, Estate Planning and Tax Issues (2004)
Nassau County Bar Association, Elder Law Committee, Tax Issues in Retirement Planning (2004)
Nassau County Bar Association, Tax Committee, Tax Issues in Elder Law (2004)
National Academy of Elder Law Attorneys 2004 Symposium in Hilton Head, South Carolina, Tax Issues in the Planning and Administration of Special Needs Trusts for Disabled Individuals Under 65 (2004)
New York State Bar Association Continuing Legal Education Program, Document Drafting for the Elder Law Practitioner (2003)
Queens County Bar Association Matrimonial Committee, Applications for Innocent Spouse Relief (2003)
National Academy of Elder Law Attorneys 2002 Advanced Elder Law Institute in Albuquerque, New Mexico, Tax Basis Rules (2002)
National Academy of Elder Law Attorneys 2002 Symposium in Baltimore, Maryland, Update on Individual Retirement Account Rules (2002)
New York State Bar Association Continuing Legal Education Program, Intermediate Elder Law, Beyond the Basics for the Elder Law Practitioner (2002 and 2001)
Nassau County Bar Association Matrimonial Committee, Innocent Spouse Rules (2002)
Great Neck Lawyers Association, Elder Law (2002)
Recent Publications
Taxation of Special Needs Trusts and MIDGTs, Solving the Puzzle (co-author), National Academy of Elder Law Attorneys, 2010 Advanced Fall Institute, San Diego, California (November 2010)
Basic Estate Tax Planning, National Academy of Elder Law Attorneys, 2010 Introduction to Elder and Special Needs Law, San Diego, California (November 2010)
Drafting the Irrevocable Trust, New York State Bar Association Advanced Documents Drafting for the Elder Law Practitioner (June 2010)
Taxation of Supplemental Needs Trusts, National Academy of Elder Law Attorneys, Introduction to Special Needs and Elder Law, Jersey City, New Jersey (November 2009)
The Home Sales Exclusion – Not A Delusion, Nassau County Bar Association, Nassau Lawyer (November 2008)
Drafting Irrevocable Medicaid Trusts, New York State Bar Association (Spring 2007)
Irrevocable Income Only Trusts, New York State Bar Association Trusts and Estates (Spring 2007)
Charitable Deduction Denied for a Split Interest Trust, NAELA Trust SIG News (October 2006)
Medicaid Planning Under The Deficit Reduction Act, Suffolk County Bar Association (September 2006)
Estate Planning, National Academy of Elder Law Attorneys, Elder Law Certification Review Course (2006)
Non-Medicaid Elder Law Updates, New York State Bar Association Elder Law Section, Summer Meeting in Portsmouth, New Hampshire (August 2006)
Estate Planning In Light of the New Basis Rules – Section 1022, Suffolk County Estate Planning Council (April 2006)
Planning for Medicaid, Use of Trusts, Suffolk County Bar Association, Suffolk Academy of Law (March 2006)
The Home Sale Exclusion – Let’s End The Confusion, National Academy of Elder Law Attorneys, 2005 Symposium (December 2005)
Tax Considerations for Caregiver Children, National Academy of Elder Law Attorneys, NAELA News (December 2005)
Changing Trust Situs For Income Tax Savings, National Academy of Elder Law Attorneys, NAELA News (August 2005)
Income Only Medicaid Trusts, New York State Bar Association, Advanced Document Drafting For The Elder Law Practitioner (2005)
Tax Basis Rules and Planning for the Changes in Year 2010, New York State Bar Association, Elder Law Section, Spring Advanced Institute (2005)
Tax Issues in the Planning and Administration of Special Needs Trusts for Disabled Individuals Under 65, National Academy of Elder Law Attorneys 2004 Symposium (May 2004)
Basis In Inheritance After EGTRRA, Marquette Elder’s Advisor (Fall 2003)
How To Appeal A Determination Granting ‘Innocent Spouse’ Relief, New York Law Journal (May 16, 2003)
2003 New Regional Look Back Rates, Nassau County Bar Association “Nassau Lawyer” (April 2003)
Testamentary Substitutes And The Right of Election, Nassau County Bar Association “Nassau Lawyer” (March 2003)
Highlights With Regard To IRAs, National Academy of Elder Law Attorneys 2002 Symposium Materials (Spring 2002)
New Regional Look Back Rates, Nassau County Bar Association “Nassau Lawyer” (September 2001)
Planning With Powers of Attorney, New York State Bar Association Continuing Legal Education Publication, Intermediate Elder Law, Beyond the Basics for the Elder Law Practitioner (December 2000)
Innocent Spouse Relief, National Academy of Elder Law Attorneys Tax SIG Newsletter (Fall 2000)
Taxability of Personal Injury Awards, Nassau County Bar Association Nassau Lawyer (September 2000)
Tolling of Tax Refund Statute of Limitations Due To Financial Disability, Elder Law Section of the New York State Bar Association Elder Law Attorney (September 1999)
Offices and Board Memberships
Chair of the Elder Law Section of the New York State Bar Association (2010-2011)
Member, Board of Directors of the National Academy of Elder Law Attorneys (2009-2011)
Chairperson of the Trust Section of the National Academy of Elder Law Attorneys (2007 to 2010)
President of the Great Neck Lawyers Association (2004 to 2006)
Chairperson of the Nassau County Bar Association Taxation Committee (2002 to 2004)
Member of the Board of Directors of the Elder Law Committee of the New York State Bar Association (2004 to present)
Panel Member of the Surrogate Decision Making Committee Program of the New York State Commission on Quality of Care for the Mentally Disabled (1999 to present)
Member of the Board of Directors of the Nassau County Chapter of the Society of Financial Service Professionals (2004 to 2006)
Professional and Bar Association Memberships
National Academy of Elder Law Attorneys – Council of Advanced Practitioners
American Bar Association Tax, Real Property, Trusts and Probate Sections
New York State Bar Association Elder Law, Trusts and Estates and Tax Law Sections
Nassau County Bar Association Taxation, Surrogate’s Court, Elder Law, Social Services and Health Advocacy Committees
Estate Planning Council of Nassau County, Inc.
Great Neck Lawyers Association
Certifications
Certified as an Elder Law Attorney by the National Elder Law Foundation, which is accredited by the American Bar Association*
Certified as a Mediator by the New York State Supreme Court Commercial Division
Accredited by the Veterans Administration
Education
N.Y.U., LL.M. in Taxation (1989)
Yeshiva University’s Benjamin N. Cardozo School of Law, J.D. degree (1985)
Hebrew University in Jerusalem, Israel, B.S. (1983)
Recognition
Member of the Council of Advanced Practitioners of The National Academy of Elder Law Attorneys (2006-present)
Recognized as Yashar Hadassah’s Woman of the Year (2003)
Received certificates of recognition from the Nassau County Bar Association for volunteer service at the senior citizen law clinic (2001-2005)
Recognized by the Long Island Stroke Association for volunteer work (1995)
Bar/Court Admissions
New York, 1986
U.S. Tax Court, 1987
U.S. District Court, Southern and Eastern Districts, 1987
U.S. Supreme Court, 1994
*Certified by the American Bar Association approved National Elder Law Foundation. The National Elder Law Foundation is not affiliated with any governmental authority. Certification is not a requirement for the practice of law in the State of New York and does not necessarily indicate greater competence than other attorneys experienced in this field of law.
This information is designed to provide a general overview with regard to the subject matter covered and is not state specific. The authors, publisher and host are not providing legal, accounting, or specific advice to your situation. *Certified as an Elder Law Attorney by the National Elder Law Foundation, as accredited by the American Bar Association. The National Elder Law Foundation is not affiliated with any governmental authority. Certification is not a requirement for the practice of law in the state of New York and does not necessarily indicate greater competence than other attorneys experienced in this field of law.