George Gray is a partner in the law firm of Gray & Feldman LLP, where his practice concentrates in the areas of special needs planning, estate planning and administration, business and tax law. He is a member of the Monroe County and New York State Bar Associations and is active in the Tax and Trust and Estates Sections of these associations. He serves as a member of the Executive Committee of the Monroe County Estate Planning Council and is active on its Program Committee. SPECIAL NEEDS PLANNING: Through his long association with the Starbridge (formerly LDA Life and Learning Services) in Rochester, New York, Mr. Gray has develpoed an expertise in advising families of persons with a disability on the establishment and operation of Special Needs Trusts. Mr. Gray has made presentations on a variety of business, tax and estate planning topics throughout western and central New York State. Mr. Gray is the author of two books -- "Special Needs Planning: A Guide to Families in New York with a Loved One with a Disability" and "Estate Planning & Administration: A Simple Guide to New Yorkers." ESTATE PLANNING Mr Gray has advised clients on the legal and tax aspects of "choice-of-entity" in which to conduct a business and the use of "pass through" entities for estate planning purposes. He currently serves on the Executive Council of the Trust & Estates Section of the Monroe County Bar Association. ELDER LAW Mr. Gray is a member of the National Academy of Elder Law Attorneys. Mr.. Gray is a graduate of Hamilton College and Albany Law School of Union University.