(212) 682-0020


New York

New Jersey


Law School:  New York University School of Law
LL.M., Taxation, 2003

Law School: Seton Hall Law School
J.D., cum laude, 1998

Honors/Activities: Tax Law Society
Recipient of award for Best Oral Argument in 1997 Appellate Advocacy Program

Undergraduate: Drew University
magna cum laude, 1995

Honors/Activities: Recipient of Lisa Marcus Memorial Scholarship for Excellence in Political Science, Member of Phi Sigma Alpha National Honor Society, Varsity Tennis Team


MARIANNE CALABRESE’s practice focuses on estate, gift and charitable tax planning for high net worth individuals, estate administration, and estate and tax controversaries. She has extensive experience in the preparation of complex estate plans and wealth transfer strategies. Ms. Calabrese represents multi-jurisdictional families in domestic and international tax and estate planning matters. She has lectured on numerous estate planning and wealth preservation topics and has co-authored an estate planning strategies primer for a major publication.

Ms. Calabrese also represents fiduciaries in estate administration, litigation, and federal and state estate and inheritance tax audits. She represents individual and corporate fiduciaries before the Surrogate’s Courts in New York and New Jersey, and serves as a court-appointed guardian ad litem in New Jersey Surrogate’s Court matters involving minors and incapacitated persons.

Prior to entering into private practice, Ms. Calabrese served as a law clerk to the Honorable Peter B. Cooper, Chancery Division, Probate Part, Essex County, New Jersey.

Publications and Presentations

New York City Wills for Heroes Program Participant and Lecturer (2018)
“Inside the Minds: Estate Planning Client Strategies,” Aspatore 2012 Ed.

SBLI USA Mutual Life Insurance Company Third Annual Women’s Financial Empowerment Seminar, “Estate Planning Basics” (2007)

Colorado Bar Association Estate Planning Retreat Seminar
“Estate Planning for Primary and Secondary Residences” (2003)