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