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Whitman Breed Abbott & Morgan LLC

Full-Service Law Firm Based in Greenwich, CT

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Larrubia,
Trevor J.

December 28, 2020 by admin

Trevor is an associate in the Firm’s Litigation Department, where he represents clients in a broad range of complex commercial and business litigation matters as well as general civil litigation matters.

Prior to joining Whitman Breed, Trevor served as a law clerk to the Honorable Lubbie Harper Jr., the Honorable Thomas A. Bishop, and the Honorable Stuart D. Bear of the Connecticut Appellate Court.

Trevor received his J.D. from the University of Connecticut School of Law with a certificate in tax studies, where he was the Business & Technology Editor of the Connecticut Law Review and was a member of the Connecticut Moot Court Board.  While in law school, he served as a judicial intern for the Honorable Vanessa L. Bryant of the United States District Court for the District of Connecticut, and worked as a student representative in the University of Connecticut School of Law Tax Clinic representing low-income taxpayers before the Internal Revenue Service.

Prior to his legal career, Trevor worked for a large international insurer handling latent third-party liability claims and managing complex coverage issues.

Professional & Community Affiliation

  • Connecticut Bar Association
  • Fairfield County Bar Association
  • Greenwich Bar Association
  • Oliver Ellsworth Inn of Court

Honors & Recognition

  • Connecticut Super Lawyer® Rising Star, Business Litigation, 2022  See selection information at https://www.superlawyers.com/connecticut/selection_details.html
  • Connecticut Law Review – Business & Technology Editor
  • Connecticut Moot Court Board
  • Alva P. Loiselle Moot Court Competition – Finalist

Publications & Presentations

  • Ethics Potpourri, American College of Trust and Estate Counsel – New England Section (September 2022)
  • Measure Twice, Cut Once – Revisiting Ethical Issues Commonly Encountered by the Trust & Estate Practitioner, Connecticut Bar Association/Federal Tax Institute of New England (April 2022)
  • Preservation of the Estate Plan in the Face of Incapacity, Disruption and Avarice, Connecticut Bar Association (April 2021)
  • Where Angels Fear to Tread – Representing the Impaired Client and Preserving Their Estate Plan in the Face of Incapacity and Avarice, American Law Institute (October 2021)
  • The Hazards of Ethical Lawyering:  Perspectives from a Planner and a Probate Litigator, Connecticut Bar Association/Federal Tax Institute of New England (November 2020)

Thomason,
Michael A. S.

December 28, 2020 by admin

Michael is an associate in the Firm’s Litigation Department.  He represents clients in all aspects of litigation matters pending in state and federal court.  Prior to joining Whitman Breed, Michael was a judicial law clerk for United States Magistrate Judge Thomas O. Farrish.  Before his clerkship, Michael was an associate attorney at a boutique litigation firm in Greenwich.

Professional & Community Affiliation

  • Fairfield County Bar Association
  • Greenwich Bar Association

Douglas,
Nick

February 13, 2020 by admin

Nick is an associate in the Business Law and Intellectual Property Departments and has experience representing clients in the formation, structuring, and financing of business entities. Nick has an educational background in intellectual property law and focuses on developing his practice in the electronic and online entertainment industries.

Prior to joining Whitman Breed, Nick practiced at a firm in Stamford where he represented clients in both corporate transactions and commercial litigation.

Professional & Community Affiliation

  • Connecticut Bar Association (Committee on Cannabis Law 2019-2020)

Publications & Presentations

  • Author, “Non-Practicing Entities & Patent Reform,” 38 Pace L. Rev. 608 May 14, 2018.
  • Author, “Mechanical Timepieces & Intellectual Property Protection,” 8 Pace Intell. Prop. Sports & Ent. L.F. 29 May 1, 2017.

Kliegman,
Eva V.

February 5, 2019 by admin

Eva is an associate in the Firm’s Trusts and Estates Department.  She represents clients in all estate planning matters, including gift, estate and generation-skipping transfer tax planning; the preparation of wills, trusts, powers of attorney, living wills and related documents; estate settlement; and trust administration.  Eva also represents clients in tax controversy and collection matters.

Prior to joining Whitman Breed, Eva practiced at a firm in New Haven where she represented clients in estate planning and administration, commercial litigation, tax controversy, and business matters.

Professional & Community Affiliation

  • Connecticut Bar Association (Co-Chair of Commercial Law & Bankruptcy Young Lawyers Section 2016-2019)
  • Fairfield County Bar Association
  • American Bar Association

Publications & Presentations

  • Speaker, “Commercial Law and Bankruptcy: Year in Review,” Connecticut Legal Conference, June 12, 2017.
  • Personal Goodwill in Asset Sale of “C” Corporations, The Practical Tax Lawyer, Volume 31, Number 3, Spring 2017.  Co-authored with Mark G. Sklarz, Jeffrey M. Dirmann, and William P. Prescott.

Tashjian,
Luke T.

August 11, 2017 by admin

Luke is a partner in the Firm’s Trusts & Estates, Business Law, and Tax Departments. Luke’s estate planning and administration practice includes probating estates and designing estate plans.  In connection with his estate planning practice he prepares: wills, revocable trusts, domestic asset protection trusts, and irrevocable trusts; including spousal limited access trusts (SLATs), irrevocable life insurance trusts (ILITs), grantor trusts, and complex trusts.  Luke also advises clients on the transfer of assets to trusts including life insurance policies, private equity fund interests, and business interests. The types of tax controversy and collection matters that Luke represents clients in include domicile and residency audits, income tax audits, sales tax audits, requests for innocent spouse relief, and offers in compromise.  Luke also represents clients in forming tax efficient business vehicles, the admission of new owners and equity compensation, and the purchase, sale, and merger of businesses.

Luke represents clients before various courts, including the Connecticut Probate Courts and the Connecticut Superior Court in probate matters such as conservatorship proceedings, will contests, and probate disputes.  He also represents clients before the U.S. Tax Court and the U.S.  District Court in tax matters.

Professional & Community Affiliation

  • Fellow, The American College of Trust & Estate Counsel
  • Member of the Executive Committee of the Connecticut Bar Association’s Tax Section and Past Chair
  • Past Chair of the Fairfield County Bar Association’s Tax Committee
  • Member of Connecticut Department of Revenue Services External Advisory Committee
  • Member, New Canaan Exchange Club
  • Member, New Canaan Zoning Board of Appeals

Honors & Recognition

  • Recognized as one of The Best Lawyers in America for the practice areas of Tax Law and Trusts & Estates, 2022.  See selection methodology at https://www.bestlawyers.com/Methodology
  • Connecticut Super Lawyer® 2015-2020 (Rising Star – Estate Planning & Administration). See selection information at http://www.superlawyers.com/connecticut/selection_details.html
  • Recognized in Greenwich Magazine’s Top Lawyers in Fairfield County for Wills, 2021

Publications & Presentations

  • Speaker, “Connecticut Tax Update,” New York Society of CPAs, November 30, 2022
  • Speaker, “Representing Clients in State and Federal Tax Collection Matters,” Federal Tax Institute of New England, April 29, 2022
  • Speaker, “Tax Provisions in the CARES Act,” Connecticut Legal Conference, September 14, 2020
  • Speaker, “The Probate Process from Start to Finish,” National Business Institute, May 5, 2020
  • Speaker, “Business Succession Planning,” June 10, 2019
  • Moderator, “Connecticut Tax Update with Commissioner Scott Jackson,” Fairfield County Bar Association and Connecticut Society of CPA’s, October 24, 2018.
  • Moderator, “Tax and Ethics Panel,” Federal Tax Institute of New England, October 18, 2018.
  • Speaker, “Civil Tax Non-Compliance for Decedent’s Estates,” Probate Section of the Connecticut Bar Association, October 1, 2018.
  • Speaker, “Estate Inventories and Satisfying Creditor Claims,” National Business Institute, September 25, 2018.
  • Speaker, “Tax Cuts and Jobs Act of 2017 and State Responses to the Act,” Westchester County Chapter of the New York Society of Independent Accountants, June 14, 2018.
  • Speaker, “Tax Cuts and Jobs Act of 2017,” Connecticut Bar Association’s Annual Conference, June 11, 2018.
  • Speaker, “Income Taxation of Trusts and Structuring Marital Trusts,” National Business Institute, June 7, 2018.
  • Speaker, “Marshaling Assets and Handling Claims Against Estates,” National Business Institute, May 17, 2018.
  • Moderator, “Tax Ethics Panel,” Tax Section of the Connecticut Bar Association, May 9, 2018.
  • Speaker, “Tax Cuts and Jobs Act of 2017,” Fairfield County and Westchester County Chapter of the International Fiscal Association, April 26, 2018.
  • Speaker, “Income Taxation of Trusts,” Halfmoon Education, Inc., December 7, 2017.
  • Moderator, “Ethics Issues for Tax and Estate Planning Attorneys,” Federal Tax Institute of New England, November 10, 2017.
  • Speaker, “Business Succesion Planning,” National Business Institute, June 26, 2017.
  • Moderator, “New Partnership Audit Rules,” Connecticut Bar Association, June 12, 2017.
  • Speaker, “Creditor Claims Against Estates,” National Business Institute, May 15, 2017.
  • Speaker, “Tax Deductions for Donations of Conservation Easements & Donations of Real Property,” May 3, 2017.
  • Speaker, “The Ultimate Guide to Probate,” National Business Institute, December 6, 2016.
  • Speaker, “Connecticut Estate and Income Domicile & Residency Audits,” Federal Tax Institute of New England, November 18, 2016.
  • Speaker, “Internal Revenue Service’s Section 2704 Proposed Regulations,” Tax Section of the Connecticut Bar Association, October 19, 2016.
  • Speaker, “Cancellation of Indebtedness Income,” Annual Meeting of the Connecticut Bar Association, June 13, 2016.
  • Speaker, “Representing Clients in Civil Tax Collection Matters,” New York Society of Indepedent Accountants, June 18, 2015.
  • Speaker, “2014 Connecticut Tax Law Changes,” New York Society of Independent Accountants, January 6, 2015.
  • Speaker, “Everything You Wanted to Know About Choosing a Business Entity and Starting a Business from the IRS/ DRS Perspective,” Fairfield County Bar Association, December 9, 2014.
  • Speaker, “The Connecticut Model Entity Transaction Act,” Connecticut Society of Certified Public Accountants, September 18, 2014.
  • Speaker, “Tax Aspects of Cross Entity Mergers and Conversions,” Connecticut Bar Association, March 21, 2014.
  • Author, “The Use of Beneficiary Defective Trusts in Modern Estate Planning,” 48 A.B.A. REAL PROP. TR. & EST. L.J. 353 (2014).
  • Speaker, “Tax Considerations in Choice of Business Entity,” Connecticut Bar Association November 15, 2013.
  • Speaker, “The Use of Beneficiary Owned Trusts and a Comparison of Such Trusts to Alternate Estate Planning Vehicles,” Connecticut Bar Association’s Tax Section, March 20, 2013.
  • Author, “The Survival of Universal Health Care in Massachusetts,” 32 W. NEW. ENG. L. REV. 141 (2010).

Saggese,
Gerard N. III

August 11, 2017 by admin

Rod is a Partner in the Firm’s Litigation Department and practices in the areas of commercial litigation, general civil litigation and intellectual property litigation. He has represented clients from a variety of industries in a broad range of litigation matters before trial and appellate courts on the state and federal level, as well as before administrative bodies.

Rod’s commercial and general litigation experience includes: commercial disputes based in breach of contract, business torts and fraud; partnership disputes and internal business disputes; construction disputes and mechanic’s liens; commercial and residential landlord-tenant disputes; fiduciary litigation involving corporate officers, trustees and executors; real estate disputes and contested issues involving real property and title claims; plaintiff’s personal injury matters; and employment disputes, including enforcement and defense of restrictive covenants in employment and severance agreements.

Rod’s intellectual property litigation experience includes disputes concerning trademark infringement, unfair competition, copyright infringement, misappropriation of trade secrets, defamation and license agreement disputes. Rod also handles trademark opposition and cancellation proceedings before the Patent and Trademark Office Trademark Trial and Appeal Board.

From his work in the employment area, Rod also has experience drafting and negotiating employment-related agreements, including employment, separation, severance and restrictive covenant agreements.  In similar vein, from his work in the construction area, Rod also has experience drafting and negotiating construction contracts for property owners, contractors and architects.  Rod also provides antitrust counseling to various trade associations, including associations involved in the building materials, distribution, environmental, print and forest and paper products industries.

Prior to joining the firm in 2004, Rod was associated with the international law firm of White & Case LLP, where he worked in the Intellectual Property Group of the Litigation Department in New York City. Thereafter, Rod was associated with Entwistle & Cappucci LLP, where he worked in the Commercial Litigation Department in its New York City office.

Rod grew up in Greenwich and resides there now with his wife and children.

Professional & Community Affiliation

  • Fairfield County Bar Association (President, 2016-17; Executive Committee, 2013-2018; Board of Directors, 2010-2018; Member of Bar since 2006)
  • Greenwich Bar Association (President, 2009-2010; Executive Committee, 2004-2010; Member of Bar since 2004)
  • Connecticut Council of Bar Presidents (Member, 2009-2010, 2016-2017)
  • Connecticut Bar Association (Member since 2000)
  • Greenwich Emergency Medical Service, Inc. (“GEMS”) (Chairman of the Board, 2022; Executive Committee, 2018-2022; Board of Directors since 2014)
  • The Old Timers Athletic Association of Greenwich (President, 2021-2022; Executive Committee, 2015-2022; Board of Directors since 2012)
  • Greenwich Point Conservancy (Board of Directors since 2015; Advisory Board 2012-2014)
  • Greenwich Chamber of Commerce (Board of Directors since 2017)
  • Silver Shield Association Education Fund (Board of Directors since 2017)
  • Town of Greenwich Community and Police Partnership, East Side Sector (Member since 2008)
  • Harpoon Club (Member since 2020)

Honors & Recognition

  • Connecticut Super Lawyer®, General Litigation, 2016 & 2019-2022. See selection information at http://www.superlawyers.com/connecticut/selection_details.html
  • Recognized in Greenwich Magazine’s Top Lawyers in Fairfield County for Civil Litigation, 2021
  • New England Super Lawyer®, Rising Star, General Litigation, 2011-2014. See selection information at http://www.superlawyers.com/connecticut/selection_details.html
  • Connecticut Super Lawyer®, Rising Star, General Litigation 2011-2014. See selection information at http://www.superlawyers.com/connecticut/selection_details.html
  • Syracuse University College of Law, Alumni Career Spotlight Program, 2010-2011
  • Law Review, Syracuse University College of Law, 1997-1999
  • Moot Court Honor Society, Syracuse University College of Law, 1997-1999

Sample Reported Decisions

  • SR Holdings I, LLC v. Cannavo, 2018 WL 2727390 (Conn. Super. May 15, 2018).
  • Altenergy Cyber, LLC v. Blackridge Tech. Holdings, Inc., 2017 WL 4653054 (Conn. Super. Sept. 5, 2017).
  • Carpets Plus, Inc. v. New Rochelle Carpet, Inc., 90 Mass. App. Ct. 1103 (2016).
  • Benedetto v. Dietze & Assocs. LLC, 159 Conn. App. 874 (2015).
  • Law Offices of Frank N. Peluso, P.C. v. Estate of Zanette, 2014 WL 1345246 (Conn. Super. March 11, 2014).
  • Benedetto v. Dietze & Assocs. LLC, 2014 WL 1814284 (Conn. Super. Apr. 10, 2014).
  • Lee v. AIG Casualty Co., 919 F. Supp. 2d 219 (D. Conn. 2013).
  • Caires v. Bueti Development Corp., 2012 WL 3007487 (Conn. Super. June 21, 2012).
  • Stuart v. Snyder, 125 Conn. App. 506 (2010), cert. denied, 300 Conn. 921 (2011).
  • Wells Fargo Bank v. Treglia, 2011 WL 3672037 (Conn. Super. July 25, 2011).
  • Gatto v. Town of Greenwich Planning & Zoning Comm’n, 2008 WL 5650849 (Conn. Super. Nov. 19, 2008).
  • Harmon v. Pearson, 2007 WL 1321680 (Conn. Super. April 24, 2007).
  • Bridgeport Capital Services, Inc. v. Ruby Tuesday, Inc., 6 Misc.3d 50, 790 N.Y.S.2d 809 (Sup. Ct. App. Term 2004).
  • Discovery Communications, Inc. v. Animal Planet, Inc., 172 F. Supp. 2d 1282 (C.D. Cal. 2001).
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