Christopher J.L. Deziel, a Partner in the Trusts and Estates Practice Group at Capell Vishnick LLP, practices strictly in the areas of trust and estate law and Surrogate’s Court practice. Mr. Deziel’s practices in the areas of estate and trust administration, fiduciary accounting, estate and gift taxation, post-mortem estate planning and estate and gift tax audit representation.

Mr. Deziel provides counsel to executors, trustees and beneficiaries regarding a myriad of issues ranging from the entitlements of income and principal beneficiaries to the complex interrelationships between tax accounting, business entity accounting and estate and trust accounting. He advises executors and trustees of their fiduciary obligations under the New Uniform Principal and Income Act and their investment responsibilities under the Prudent Investor Rule. Mr. Deziel has successfully litigated matters involving estate tax apportionment, calculation of marital elective shares, trust terminations, abuses of trustee’s discretion as well as fixing and determining deferred annuities of testamentary charitable remainder trusts.

Mr. Deziel is a member of the New York State Bar Association, where he serves on the Trust and Estate Section, and is a member of the Probate and Real Property and Taxation sections of the American Bar Association as well as the Nassau County Bar Association and Queens County Bar Association. Mr. Deziel has written numerous articles and has extensively lectured on a variety of estate, trust and fiduciary accounting topics and was a featured speaker at the 2004 Long Island Tax Practitioners Symposium sponsored by the Internal Revenue Service and the National Conference of CPA Practitioners. Mr. Deziel is the chairman of the firm’s education committee of which its primary efforts are devoted to providing continuing professional educational credits to accountants.

In addition, Mr. Deziel has been the Managing Partner of Capell Vishnick LLP since 2000.

Mr. Deziel received his Juris Doctor in 1986 from Vermont Law School. He received his Bachelors Degree in social sciences from Hofstra University in 1982.

Mr. Deziel is admitted to practice law in the State of New York.

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