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![]() The law offices of Roy P. Kozupsky & Associates, LLP is a well-respected Trusts & Estates firm. Being outside the architecture of large law firms allows us to stay focused on the core areas of our expertise. Since our inception in 1987, our firm has grown by staying primarily focused on delivering an exemplary platform of trust and estate services. Our clients are wealthy families and diversified business owners across the United States and we have become their principal rudder in developing and implementing strategies to enhance their transference of wealth. Our principal offices are in New York City and we also maintain an office in Delray Beach, Florida. Our Florida office is headed up by our Florida partner, Robert M. Arlen, who is a distinguished Board Certified Tax attorney, and includes a support staff of five persons. Our firm has been designed to deliver integrated Trusts & Estates to our clients with concentration in the following areas of law:
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