Michael P. Vito

Counsel

Washington, D.C.
T +1.202.861.1655
F +1.202.861.1783

Overview

Mike Vito’s deep relationships with high net-worth clients reflect the personable manner in which he guides his private wealth practice. He has significant experience providing hands-on counselling to executors, trustees and beneficiaries, with close attention to the preparation and review of fiduciary accountings, principal and income allocation, concentrated position management, prudent investor act delegation, fiduciary transitions, distribution and wind-up strategies, informal settlement agreements, formal court discharge proceedings and more. Mike provides advice at the helm of high net-worth estate planning as well, with an emphasis on complex wills and trust agreements, exercises of powers of appointment, durable powers of attorney and healthcare directives. He also serves as general counsel to private foundations, offering advice on excise taxes, grant-making procedures and agreements, and non-profit governance.

Mike carefully weighs the customized needs of each client, with a strong personal connection focused on the client’s overall goals to understand their individual thinking and anticipate, frame and guide important decision points. This approach inspires him to design, draft and implement a range of sophisticated techniques that include perpetual GST tax-exempt trusts, annual exclusion trusts, GST grandfathered trust transactions, insurance trusts, grantor trusts, QTIP trusts, spousal access trusts, trust decanting, charitable pledges and complex disclaimers, among others.

Recognitions and Memberships

Recognitions

  • Martindale-Hubbell: AV Preeminent
  • New Jersey "Super Lawyer" (2018)
    • New Jersey Super Lawyers "Rising Star" (2006 to 2014)
  • The Best Lawyers in America© (2015 to Present)
    • Washington, D.C.: Trusts and Estates

Memberships

  • American College of Trust and Estate Counsel (ACTEC) (2013 to present)
    • Fellow
    • Estate & Gift Tax Committee
    • Fiduciary Income Tax Committee
    • Diversity and Inclusivity Committee
    • New Fellows Steering Committee
  • New Jersey State Bar Association: Real Property, Estate and Trust Law Section (2007 to present)
    • Board of Consultors: Permanent ex officio member
    • Past Chair
    • Vice Chair
    • Secretary

Community

  • The Nicholson Foundation: Trustee (2014 to present)
  • Hyacinth AIDS Foundation: Trustee (2012 to 2018)

Admissions

  • U.S. Tax Court
  • U.S. District Court, District of New Jersey
  • New York
  • New Jersey
  • Virginia
  • District of Columbia

Education

  • J.D., Tulane University Law School, 1998, magna cum laude; Order of the Coif; Tulane Law Review, Notes and Comments Editor
  • B.A., Tulane University, 1996, cum laude