Martin O’Toole is a member of the Trusts & Estates Group of Harter Secrest & Emery LLP, a law firm with its principal office in Rochester, New York. Mr. O’Toole provides estate, succession, and transition planning services for individuals and owners of closely held businesses and represents individuals and fiduciaries in trust litigation and clients before the Internal Revenue Service on transfer tax controversies. Following his graduation from Cornell University School of Law, he clerked for the Hon. Richard J. Cardamone of the U.S. Court of Appeals for the Second Circuit. Mr. O’Toole is a Fellow, American College of Trust and Estate Counsel, and the 2007 recipient of the Raymond Pauley Award for Legal Education Excellence, awarded by the Monroe County Bar Association. Mr. O’Toole previously taught a seminar in advanced estate planning at the Law School. He lectures extensively to professional groups; he is a co-author, fifth edition of the Harris New York Estate Planning Guide, and is at work on the sixth edition of the practice guide.