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Patrick Roth

Patrick J. Roth, Esq., CPA


145 Chemung Street
Corning, New York 14830
Phone: 607-962-6162
Fax: 607-962-3713
Email: info@twintierslegacy.com

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Estate Planning Estate Planning Estate Planning Estate Planning

The Law Offices of Patrick J. Roth


New York Estate Planning, Elder Law, Estate and Trust Administration, Business Formations

Majoring in Minors

Most Parents expend considerable time and treasure to provide for their minor children. But not all parents live to see their children enter adulthood. Our first article reviews key considerations to provide for your children in a world without you.

Learn more about inheritance planning ...

Our work is focused on designing estate and business succession plans for people who want to be proactive and do everything possible to make things easier for their loved ones. This includes both while they are alive, in case of a disability, and after they have passed away. Dealing with disability is a central part of our planning, unlike typical estate plans that only focus on where property should go after someone passes away. Instead our plans are carefully designed to work in case of a disability, in addition to addressing how to pass on family wealth, the family businesses and family values. Some of our plans even include provisions to provide asset protection for loved ones – protection from creditors, predators and lawsuits – that they are not able to provide for themselves. All this while minimizing taxes and fees.


Attorneys Pat Roth and Ron Klokus with The Law Offices of Patrick J. Roth serve clients in Corning, Elmira, Horseheads, Finger Lakes, Twin Tiers, Bath, Ithaca Corning-Painted Post, Southern Tier, Hornell, Watkins Glen and throughout New York. Please contact the firm if you or a family member need legal assistance with New York Estate Planning, Probate and Estate Administration, Medicaid, Business Succession, Business Formation, Corporate Law, Wills, Trust Planning, Elder Law and Long Term Care Planning

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145 Chemung Street Corning, New York 14830