102640553Allan R. Lipman   Retired

Allan R. Lipman has advised hundreds of New Yorkers on Florida domicile change and has participated in dozens of domicile audits since 1977. He is a Phi Beta Kappa graduate of Syracuse University and a graduate of the Harvard Law School where he was an editor of the Harvard Law Review. He served as research counsel to the New York State Commission on the Revision of the Law of Estates and authored several of the practice commentaries in McKinney’s annotated New York Surrogate’s Court Procedure Act. He has written articles and lectured extensively on estate planning. Lipman authored a 370 page change of  domicile guide from New York to Florida which is now out of print. He was a member of both the New York and Florida Bar and a former Florida resident partner  of the law firm of Brenon, Lipman and Zarcone LLP focusing on Florida domicile issues.



Kelly ZarconeKelly V. Zarcone

Admitted to practice law in both new York and Florida, Kelly Zarcone has served as an adjunct lecturer at the University at Buffalo Law School teaching estate planning to law students and coauthored the New York State Bar Association Course book entitled “Income Taxation of Decedents, Their Estates and Their Trusts” and the 2007 version of the course book for “A Comprehensive Review of Trust Planning and Drafting Techniques.” She lectures regularly on various tax and estate issues for Erie County Bar Association, New York Bar Association, and private continuing legal education providers.

Kelly Zarcone is involved in her community. She serves on the Advisory Board of the Buffalo Music Hall of Fame and Museum and is chair of the Membership Committee. She has served on the Board of the Women’s Bar Association of the State of New York, as a local director (2007-8) and on the Women Lawyers of Western New York Board (2004-5). In 2004, she was elected to the Starpoint Central School District Board of Education and was reelected in 2007.

Before law school, Ms. Zarcone served active duty in the United States Army as a German linguist in Military Intelligence. She witnessed the the fall of communism in the late 1980s while stationed in Europe. In 1991, she earned the Kuwait Liberation Medal for Army combat service in the first Persian Gulf War, Operation Desert Storm.

As an undergraduate, Ms. Zarcone studied at Oxford University (Hertford College), England (concentrating on tax as a barrier to trade). She continued her studies at Braunschwieg University in Germany and the University at Buffalo through her undergraduate career, graduating in just two and a half years with a 3.9 grade point average.

On graduating law school with honors in 1997, Ms. Zarcone assisted Allan Lipman in defending snowbirds and updating his guide books. She has continued to hone her legal skills and gain experience practicing in estate, tax, and corporate law. She is a partner of the law firm of Brenon, Lipman & Zarcone LLP.


John G. BrenonJohn G. Brenon

John Brenon’s practice has focused on the full range of estate planning, estate administration, and elder law issues for more than 35 years. He has extensive experience designing estate plans for clients ranging from those with only modest means to those with significant wealth, and is skilled in estate planning utilizing simple and complex wills, revocable and irrevocable living trusts, irrevocable life insurance trusts, supplemental needs trusts, charitable remainder trusts, and limited liability companies.

He has also overseen the probate and administration of hundreds of estates and trusts ranging from uncontested matters through complex, contested matters, and has extensive expertise in the preparation of federal and state estate tax returns and fiduciary income tax returns.

He is admitted before all of the courts of the State of New York, the United States District Court for the Western District of New York, the Supreme Court of the United States, and the United States Tax Court.

He is a member of the Trusts and Estates Law and Elder Law Sections of the New York State Bar Association, and the Practice and Procedure in Surrogate’s Court Committee and Elder Law Committees of the Erie County (New York) Bar Associations, and has lectured extensively on estate planning, estate administration, elder law, and other topics in continuing legal education programs sponsored by the New York State and other bar associations, and private continuing legal education providers. He is a partner of the law firm of Brenon, Lipman & Zarcone LLP.

CONTACT INFORMATION        kelly@blzattorneys.com

Brenon, Lipman & Zarcone, LLP

5500 Main Street, Suite 201                         2255 Glades Road, Suite 324A

Williamsville, NY 1422                                  Boca Raton, Florida 33431

716-633-7860                                                  561-367-5028