Mr. Wittes has for more than thirty years specialized in all phases of estate and trust planning, including the preparation of complex wills and trusts, and has used a variety of planning devices to reduce estate and gift taxes. He also has maintained an active estate administration practice, including litigated probate and accounting proceedings in Surrogate's Courts, estate, gift and fiduciary income tax returns, audits, protests and tax litigation.

Mr. Wittes is a graduate of Columbia College and Harvard Law School, and is admitted to practice in New York, Florida and California. Mr. Wittes is a member of the New York State Bar Association and its Trusts and Estates Section.