Paul M. Macari




  • Siena College, B.A., cum laude 1983
  • Albany Law School of Union University, J.D. (1987)

Admissions to Practice:

  • 1988, New York
  • 1988, United States District Court Northern District of New York

Practice Areas:

  • Estate Planning
  • Estate Administration
  • Business Law
  • Taxation
  • Real Estate Transactions

Paul M. Macari is a partner in the law firm of Martin, Shudt, Wallace, DiLorenzo & Johnson. He concentrates in the areas of estate planning, estate administration law, business law, taxation, and real estate law. Born and raised in Troy, New York, Paul started with Martin, Shudt in May 1986 as a law clerk and became an associate after graduation from law school in 1987.

He received his B.A. degree cum laude from Siena College and his J.D. degree from Albany Law School. Mr. Macari has participated on panels for the New York State Bar Association Continuing Legal Education programs in the areas of estate planning, forming and advising businesses, professional limited liability companies, fiduciary income taxation, estate tax litigation, advising the not-for-profit corporation, and buying and selling the business. He has also lectured to various professional organizations in the areas of tax aspects of family limited partnerships, charitable tax planning, tax planning for the business executive, estate administration, powers of attorney, health care proxies and living wills, and drafting tax clauses for complex wills. Mr. Macari previously served as Adjunct Faculty Member of the Business Division for Maria College. Mr. Macari currently serves as a board member for numerous charitable, civic and non-profit organizations. He is a member of the New York State Bar Association (Trusts and Estates Committee).

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