George Gray is a partner in the law firm of Gray & Feldman LLP, where his practice concentrates in the areas of estate planning, and business and tax law. He has advised clients on the legal and tax aspects of choice of entity and the use of trusts and “pass-through” entities for estate planning purposes. Through his long association with the Norman Howard School Foundation and the Learning Disabilities Association 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. He is a member of the Monroe County and the New York State bar associations and is active in the Tax and Trust and Estate sections of those associations. Mr. Gray is a graduate of Hamilton College and Albany Law School of Union University.