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Jesse Frost is an Associate in the Firm’s Taxation and Wills, Trusts & Estates Groups.  He focuses his practice in the areas of taxation, estate planning, business succession planning and estate and trust administration.  Jesse creates comprehensive estate plans tailored to each individual client, including wills, trusts, and advanced directives.  He also advises executors and trustees through all stages of estate and trust administration.  Jesse delivers clear and practical guidance to protect what matters most, minimize risk and maintain flexibility.

Prior to joining Twomey, Latham, Shea, Kelley, Dubin & Quartararo LLP, Jesse was an associate at a New York law firm where he specialized in the areas of taxation, estate planning and estate and trust administration.

 

Experience

  • Counsels clients on a broad range of complex estate planning and tax matters.
  • Designs and drafts sophisticated wills, a variety of trusts (both revocable and irrevocable) and advanced directives.
  • Crafts personalized strategies for the preservation and transfer of high-value assets, including real estate, artwork, and other collections.
  • Advises individuals and families throughout the estate planning process to ensure that their wishes are honored and that the people and causes they care about are provided for.

 

Admissions

  • New York
  • Florida

Areas of Practice

Education

Maurice A. Deane School of Law, J.D.
Stony Brook University, B.A., Cum Laude

Professional and Civic Associations

  • Member, New York State Bar Association
  • Member, Suffolk County Bar Association
  • Member, Florida Bar Association

News And Insights

Estate and Tax Planning Considerations in Light of the One Big Beautiful Bill Act

Overview The One Big Beautiful Bill Act (the “Act”) was signed into law on July 4, 2025. This sweeping tax law extends several provisions introduced in the 2017 Tax Cuts and Jobs Act (the “TCJA”) and provides several new measures with far-reaching effects. This article provides an overview of the Act’s key provisions, with a […]

Federal Estate and Gift Tax Exemption and Annual Gift Tax Exclusion Will Rise to Highest Recorded Levels in 2025 due to Inflation

Summary: The IRS has announced that in 2025, the Lifetime Estate and Gift Tax Exemption (the “Lifetime Exemption”) will rise to $13,990,000 (from $13,610,000); the Annual Gift Exclusion will rise to $19,000 (from $18,000) and the Annual Gift Exemption for gifts to non-U.S. citizen spouses will rise to $190,000 (from $185,000). Impact: These increases will […]

IRS issues Final Regulations for Required Minimum Distributions from Retirement Accounts

At a Glance: On July 18, 2024, the IRS issued final regulations regarding required minimum distributions (RMDs) from retirement accounts and proposed regulations that provide additional guidance under the SECURE 2.0 Act. Final Regulations: Beneficiaries generally must continue to take annual distributions if the plan participant died on or after the required beginning date. A […]

Jesse Frost Joins Twomey Latham as Associate Attorney

The law firm of Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP has announced that Jesse Frost has joined the Firm as Associate Attorney. He concentrates his practice in trusts and estates, counseling individuals and their families throughout the process of estate planning and estate administration. Prior to joining the Firm, Mr. Frost was an […]

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