Atty. Gary S. Moriwaki
Gary S. Moriwaki has more than forty years of experience in estate planning and administration.
Profile Summary
About Gary S. Moriwaki at a glance
Gary S. Moriwaki is a trusts attorney based in New York, New York, practicing at Windels Marx Lane & Mittendorf LLP. Educated at Brooklyn Law School (J.D., 1976). Recognitions include Best Lawyers in America — Trusts and Estates (2026). Serands clients in New York, NY and the surrounding metropolitan area.
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About
- Gary S. Moriwaki has more than forty years of experience in estate planning and administration
- His clients include domestic and foreign business owners, professionals and executives from a spectrum of industries
- Mr. Moriwaki is well-versed in advising clients who have complex, multi-national issues involving ownership of assets in multiple jurisdictions, domestic and foreign estate and inheritance taxes, choice of laws and succession concerns
- As a member of various charitable organizations, Mr. Moriwaki is experienced in charitable giving techniques and the formation and operation of private foundations
- He is a past President of the Japanese American Association of New York, a Governor of the Japanese American National Museum, past Vice Chair of the Asian American Federation, Director and past Vice Chair of the U.S.-Japan Council, a board member of the Japanese Medical Society of America, a board member of the Arthur Miller Foundation and a board member of the Japan Society
- Mr. Moriwaki is very active in the Japanese-American community and has served as general counsel to a major multi-national Japanese corporation, as well as the Games Organizing Committee of the 2005 Special Olympics World Winter Games in Nagano, Japan
Practice Areas Explained
Gary S. Moriwaki's Areas of Practice
Each practice area below reflects the types of cases Gary S. Moriwaki handles, with a brief overview of what that area of law covers.
Gary S. Moriwaki is one of 104,171 trusts attorneys indexed nationally. Browse trusts attorneys in New York →
Jurisdictional Context
Why local counsel matters in New York
Practicing law in New York. Legal matters in New York are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in New York are typically filed in the local municipal court or the appropriate New York state district court, depending on subject matter and amount in controversy. An attorney licensed in New York brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in New York courts without local counsel or pro hac vice admission.
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