T. Sandra Fung

Senior Associate | New York

Sandra is an associate in the private client and tax team.

Her practice focuses on private wealth matters with an emphasis on transfer tax, trust and estate planning. Sandra’s practice has a particular emphasis on the development and implementation of sophisticated lifetime planning strategies and the evaluation of existing trust structures. Additionally, Sandra advises on the use of trust structures for circumstances beyond traditional estate and tax planning considerations, including trust structuring for assets subject to regulatory oversight, individuals subject to conflict of interest policies in both the public and private sectors, and unified governance for voting control of publicly traded corporations.

Secretary Sunshine Paculor





State of New York, 2016

State of Connecticut, 2016

State of New Jersey, 2016

New Final Regs Issued on Trust/Estate Administrative Expenses,’ WealthManagement.com - September 30, 2020, co-author

Proposed Regs Clarify Deductibility of Estate/Trust Administrative Expenses,’ WealthManagement.com - May 13, 2020, co-author

‘Tax Court Accepts Tax-affecting, Taxpayer Prevails in Jones,’ Bloomberg BNA Estates, Gifts & Trusts Journal - January 2020, co-author__

Trusts, Estates and Surrogate’s Court Committee of the New York City Bar Association, 2021-Present

American Bar Association, Real Property, Trust and Estate Law (RPTE) Fellows Program, Trust & Estate Fellow 2020-2022

New York City Bar Association, Estate and Gift Taxation Committee, 2018-2021

‘Can Flexible Drafting Go Too Far? And Your Annual Non-Tax Hot Topics’ ABA RPTE Conference - April 23, 2021, speaker

Withers talks: families and family office | Ep 4 - Moving trusts,’ Withersworldwide podcast - September 17, 2020, speaker

‘Probate Strategies When Non-Resident/Non-Citizen Decedents Own US Assets: Legal, Tax, and Practical Issues,’ Strafford Webinar - April 28, 2020



  • English




New York

430 Park Avenue,

10th Floor,

NY 10022-3505

View Office