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Warren K. Racusin

Partner
Chair, Trusts & Estates

New York
T: +1 646.414.6848 / +1 973.597.2446 F: +1 973.597.2447 wracusin@lowenstein.com
  • BIO
  • EXPERIENCE
  • HONORS & AWARDS
  • NEWS & INSIGHTS

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To safeguard the assets of individuals and their families, Warren Racusin draws on his extensive technical knowledge and familiarity with constantly changing tax laws. Beyond the "dollars and cents part," he offers a compassionate approach that takes into account the hopes, dreams, and intense emotions his clients experience while working through these highly sensitive matters.

Warren's compassion has earned him the confidence of a wide range of clients, a number of whom have named him an executor or trustee and many of whom are children or grandchildren of people he has counseled for decades. He also advises on the complex estate and tax planning issues that can attend his clients' marriages, regularly crafts prenuptial agreements, and assists matrimonial lawyers with the tax and estate planning aspects of divorce.

In addition, as same-sex marriage laws have taken effect around the country, Warren has become increasingly well-versed in the special—and frequently novel—legal issues emerging in the marriage agreements of LGBTQ couples.

Sometimes disputes arise among family members that cannot be resolved amicably. In these cases, Warren works closely with his colleagues to advise on these matters, bringing empathy and discretion to these challenging situations.

  • Represented a family worth over $100 million, whose wealth derives from the sale of a successful and well-known business. Designed the estate plans for the parents and their children, saving millions of dollars of estate and gift taxes in the process.
  • Represented a family in the transfer of a substantial collection of 20th-century art to their children, free of gift and estate taxes. Advised the family with respect to gifts and loans of art to major museums.
  • Represented several museums and other cultural institutions in designing planned giving programs that enable wealthy individuals to make gifts to the institutions while achieving family goals and saving taxes.
  • Negotiated prenuptial agreements for children of the owners of a valuable business, protecting the business while designing a fair agreement that protects the less wealthy spouses.
  • Represented the estates of more than a dozen World Trade Center victims.

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No aspect of these advertisements has been approved by the highest court of any state.

Education

  • New York University School of Law (LL.M. 1984), Taxation

    Columbia University School of Law (J.D. 1978), Harlan Fiske Stone Scholar

    Princeton University (B.A. 1975), magna cum laude

Affiliations

  • New Jersey State Bar Association (Tax and Probate Section, Real Property Section)
    • Former Chair
  • American College of Trust and Estate Counsel
    • Fellow
  • New Jersey Symphony Orchestra
    • Trustee

Admissions

  • New York
  • New Jersey
  • Florida

Additional Resources

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