Elizabeth L. Perry


Buffalo — 716.853.5100 x1366
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Practice Areas:


As Trusts and Estates Practice Team co-leader, Ms. Perry works with clients to create estate plans tailored to meet personal goals and objectives with a focus on income, estate, gift, and generation-skipping transfer tax issues.  She drafts wills and a variety of trusts to implement these plans, including revocable “living” trusts, irrevocable life insurance trusts, supplemental needs trusts, asset protection trusts, and dynasty trusts.  Additionally, Ms. Perry focuses on succession planning for family and closely-held businesses.

She is well-versed in elder law issues such as planning for lifetime incapacity, including the designation of a health care proxy and agent/power of attorney.  She advises clients on gifting strategies and asset protection planning opportunities.  She has significant experience in guardianship and related proceedings under Article 81 of New York’s Mental Hygiene Law. 

Ms. Perry has extensive experience in trust and estate litigation, having represented fiduciaries and individuals in matters ranging from will contests to contested accounting proceedings.   She has counseled trustees of private and charitable trusts in the areas of trust administration and fiduciary duties.

Ms. Perry also represents fiduciaries in the area of estate administration, including the preparation of federal and state estate tax returns, federal and state fiduciary income tax returns, and federal gift tax returns.

Prior to joining Lippes Mathias Wexler Friedman, Ms. Perry was affiliated with two prominent law firms, one based in Syracuse, New York, and the other in Buffalo, New York.

While attending law school, she served as the Head Note and Comment Editor for the Buffalo Law Review.

Ms. Perry is a frequent speaker on topics related to Trusts and Estates at New York State Bar Association Continuing Legal Education events, as well as other local seminars.


SUNY Buffalo Law School, J.D., magna cum laude
Union College, B.A., summa cum laude, Phi Beta Kappa

Admitted to Practice

  • New York
  • U.S. District Court, Northern District of New York

Professional Associations

  • Bar Association of Erie County
  • New York State Bar Association

Community Involvement 

  • Child Care Resource Network, Board of Directors

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