Thomas F. Hewner Partner (716) 856-3646 thewner@cole-sorrentino.com Partner Wills and Trusts Estate Planning and Administration Corporations and Partnerships Taxation Bankruptcy Buffalo and Niagara Falls

Areas of Practice:
Wills and Trusts, Estate Planning and Administration, Corporations and Partnerships, Taxation, Bankruptcy

Education:
J.D., Albany Law School at Union University, 1979
M.B.A., University at Rochester, 1975

Professional Experience:
Mr. Hewner is experienced in several areas of the Law.  He currently concentrates his practice in Wills and Trusts, Estate Planning, Corporations and Partnerships, Taxation, and Bankruptcy.  He is also counsel to the Public Administrator of Erie County, Acea Mosey.  He has experience in all aspects of the planning, administration, settlement and taxation of estates and trusts. He participates in the drafting of Estate Documents, including Wills, Durable Power of Attorney, living trust agreements, and guardianship designations. Mr. Hewner, a certified public accountant with an M.B.A. from the University of Rochester, has a wealth of experience in corporate matters, including the establishment of corporations and partnerships; reviewing and preparing leases and the sale of businesses.

Professional Associations:
Counsel to the Public Administrator of Erie County; Member, Erie County Bar Association; Past President, Central Referral Services; Past President, Niagara Hospice Inc.; Member, Erie County and New York State Bar Association
 
Admitted to Practice:
New York, U.S. District Court of Western New York; U.S. Bankruptcy Court