Lawrence M. Gabe

Lawrence M. Gabe


Lawrence Gabe has built a reputation as a respected adviser in the fields of trusts and estates and tax law, spanning a career of more than 40 years. His considerable success is partly based on his ability to meld business and personal considerations for an optimal outcome. Larry’s individualized approach to estate planning creates a relationship that allows him to structure the affairs of clients to best achieve their wealth preservation and multigenerational planning objectives with particular sensitivity to guardianships, powers of attorney, and the validity of wills, trusts and other estate planning instruments. In addition, Larry maintains a comprehensive estate administration practice, overseeing a carefully considered and executed process that guides the fulfillment of the tax and substantive provisions of a will from probate through distribution of assets.

Having previously worked at the large international firm of Wilson Elser Moskowitz Edelman & Dicker LLP,Larry can generate creative and complex strategies to help preserve domestic and foreign property and yield substantial, long-term benefits.

Larry can be reached by e-mail at

Areas of Focus

Pro Bono / Community Service

More than 20 years ago, Larry was approached by OHEL Children’s Home and Family Services to help with their mission to elevate lives and strengthen individuals and communities in New York City, Long Island, New Jersey, Florida, California and worldwide on the web. Larry took that mission as his own, and today as secretary and trustee of OHEL’s Lifetime Care Foundation for the Jewish Disabled, he uses his considerable skills to help people of all ages avail themselves of OHEL’s supportive services.


  • Tax Planning & Controversies
  • Trusts & Estates
  • Wealth Preservation
  • Admissions


  • New York


  • U.S. District Court, Southern and Eastern Districts of New York
  • United States Tax Court

Memberships & Affiliations

  • New York State Bar Association, Trusts and Estates Section, Elder Law Section
  • Association of the Bar of the City of New York, Estate and Gift Taxation Committee, 1997–2000;
  • Committee on Trusts, Estates and Surrogates Court, 1989–1992; appointee, Subcommittee of the Judiciary Committee for Screening of Surrogates Court Candidates, 1991
  • Lifetime Care Foundation for the Jewish Disabled, Secretary and Trustee

Awards & Distinctions

  • AV® Preeminent™ rated by Martindale-Hubbell


  • Brooklyn Law School, J.D., 1973
  • Yeshiva University, B.A., 1970

Lewis and Garbuz, P.C. represents clients throughout New York City and the surrounding areas, including: Brooklyn, Bronx, Queens, Westchester, Nassau County, New Jersey and Rockland County and Florida.

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