Rachel E. Small is counsel in the Trusts and Estates and Tax Departments at Phillips Nizer LLP where she focuses her practice on estate planning for high net worth individuals.  Ms. Small is experienced in drafting complex wills, trusts and related estate planning agreements in order to achieve effective tax planning for clients.  She is also experienced in estate administration, asset protection planning and the creation and representation of private foundations.

Ms. Small has co-authored two notable international trusts, estates and taxation-related articles: 

• "The New Expatriation Tax Regime: Individuals who sever ties to the United States pay a price," New York Law Journal, January 25, 2010
• "Ties to the U.S. and Canada: Differences in taxation of transfers affect bequests and gifts," New York Law Journal, September 17, 2007

Professional Memberships:

• American Bar Association