Overview
Luke is a Principal in the Firm’s Trust & Estates, Business Law, and Tax Departments. Luke’s estate planning and administration practice includes probating estates, designing estate plans and charitable planning, including the preparation of naming rights agreements. 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, offers in compromise, requests for private letter rulings, and requests for Connecticut DRS opinions. Luke also represents clients in forming tax efficient business vehicles, equity compensation, and the purchase, sale, and merger of businesses.
Credentials
Education
University of Connecticut (BA)
University of Connecticut School of Law (JD)
Boston University School of Law (LLM – Tax)
Admissions
- Massachusetts (2006)
- Connecticut (2007)
- New York (2012)
- U.S. Tax Court
- U.S. District Court, District of Massachusetts
- U.S. District Court, District of Connecticut
Honors & Awards
Best Lawyers in America®, Corporate Law, 2025
Best Lawyers in America®, Tax Law, 2022-2025
Best Lawyers in America®, Trusts & Estates, 2022-2025
Connecticut Super Lawyers®, Estate Planning, & Probate, 2022-2024 and Tax Law, 2022
Connecticut Super Lawyers®, "Rising Star", Estate Planning & Administration, 2015-2021
Moffly Media's Top Lawyers in Fairfield County, Tax Law, 2024
Moffly Media's Top Lawyers in Fairfield County, Wills, 2021 and 2023
Newsroom
News
Speaking Engagements
Publications
Professional Affiliations
Fellow, The American College of Trusts & Estate Counsel
Member of the Executive Committee of the Connecticut Bar Association’s Tax Law Section, Current Co-Chair and Past Chair
Past Chair of the Fairfield County Bar Association’s Tax Committee
Member of Connecticut Department of Revenue Services External Advisory Committee
Support Staff
Community Involvement
Chairman, New Canaan Zoning Board of Appeals
Den Leader, New Canaan Cub Scout Pack 7
Member, New Canaan Exchange Club