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Mr. Cunningham concentrates his practice in the areas of estate planning, business succession planning and elder law. He has experience in all aspects of the planning, administration, settlement and taxation of trusts and estates. He prepares estate planning documents such as wills, living trust agreements, beneficiary designations, and other instruments with respect to the development of estate plans. He counsels clients in a wide range of issues involving individual, fiduciary, income, gift, and estate taxes. Mr. Cunningham has experience in all aspects of Elder Law. He has counseled clients and prepared the necessary instruments for individuals planning for long term care and government assistance. He has represented many clients before the Department of Social Services in regard to Medicaid applications. Associate Tel: 716.853.5100 Fax: 716.853.5199 Education: University of Denver School of Law (LL.M. 1997) West Virginia University College of Law (J.D. 1996) West Virginia University College of Arts & Sciences (B.A. 1993) Admitted To Practice: State of New York State of West Virginia Professional Associations: New York Bar Association Bar Association of Erie County. | 