MARY DE MARCO LEE PLLC
5 Briarfield Lane
Huntington, New York 11743
MARY DEMARCO LEE
Attorney at Law
Trusts and Estates: Estate planning, Wills, trust agreements, probate, trust and
estate administration, estate and gift taxation, business succession planning, charitable
organizations, elder law.
Member, New York and Connecticut Bars J.D., Columbia University 1990 LL.M. in Taxation,
New York University 1998 B.F.A., Purchase College 1981
Mary DeMarco Lee is the principal of Mary DeMarco Lee PLLC, which she founded in
September 2004. Her main offices are in Huntington, Long Island and she has ancillary
offices in Midtown Manhattan.
Ms. DeMarco Lee designs and implements creative estate plans for clients that enable
them to preserve wealth via tax-favored transfers to family members and charitable
and other beneficiaries.
Prior to establishing her own firm, Ms. DeMarco Lee was a partner in a midtown Manhattan
law firm and chair of its trusts and estates practice group. Prior to that, she was
associated with a major Wall Street firm in its trusts and estates department.
Ms. DeMarco Lee renders strategic advice in connection with gift, estate, and generation-skipping
transfer taxes, as well as fiduciary income taxes. She facilitates transfers of wealth
by preparing Wills and trust agreements, forming family partnerships and foundations,
designing and implementing distribution plans for large balance IRAs and pensions,
and developing other creative structures. She plans for estate liquidity and provides
advice regarding asset protection.
Ms. DeMarco Lee counsels fiduciaries in probate proceedings and the administration
of estates and trusts including large and complex estates and trusts and contested
estate and trust matters.
Through mutual of-counsel relationships with elder law and Medicaid attorneys, Ms.
DeMarco Lee also renders advice in respect of long term care planning and supplemental
While at Columbia University School of Law, Ms. DeMarco Lee was a Harlan Fiske Stone
Scholar (1987-1988; 1988-1999; 1989-1990); she was a staff member of the Journal
of Law and the Arts and an intern for the Child Advocacy Clinic and the Volunteer
Lawyers for the Arts.
Ms. DeMarco Lee is a member of the New York State Bar Association (Trusts and Estates
Law Section) and the American Bar Association (Section of Real Property, Probate
and Trust Law). She lectures extensively and has authored articles for the public
and also other attorneys, accountants, financial advisors, and other professionals
including under the auspices of the American Law Institute-American Bar Association.
New York City Conferences: 345 Seventh Avenue, 21st Floor, New York, New York 10001
Of Counsel: John Newman, Esq.