Medicaid Planning

Quality nursing home care can cost over $15,000 per month and can potentially deplete your family’s life savings in no time unless you make a plan with an experienced elder law attorney…

Special Needs Planning

A supplemental needs trust is a special type of trust created pursuant to New York State law for a person under the age of 65 with a “severe and chronic or persistent disability”. If the trust is properly created, the assets of the trust will not impact the disabled beneficiary’s eligibility for Medicaid

Elder Law

An elder law attorney can help you plan today for tomorrow. Elder law is a combination of numerous legal practice areas such as trusts, estates, estate administration, long-term care planning, tax, and special needs planning…

Wills, Trusts, and Estate

You work hard all your life to save for your retirement, a rainy day, and to insure that you can pass your savings on to your loved ones. Worrying about estate taxes and ensuring that there is enough money …

Guardianship Protection

A guardianship proceeding is usually commenced if someone can no longer make decisions and needs assistance with personal and/or financial affairs and is incapable of attending to such needs on their own…

New Client Intake Forms

Please download and complete the following forms prior to our first meeting. Bring the forms with you to our first meeting or fax them prior to your appointment so that we may begin the process of protecting you and yours…

Read the latest information on Elder Care Planning with our Elder Law Newsletter


“By failing to plan – you are planning to fail”

– Benjamin Franklin –

Salvatore is a partner in the law firm Maker, Fragale & Di Costanzo, LLP, located in Rye, New York, and Yorktown Heights, New York. Salvatore is an attorney and accountant whose main area of practice is elder law, estate planning, and special needs planning, including  wills, trusts, probate and administration of estates, Medicaid law, asset preservation, nursing home and home care planning, and planning for individuals with special needs.

More Info

For many families, a good portion of their wealth exists through the equity in their…

While most of the new tax law has to do with reducing the corporate tax rate from 35 percent to 21 percent, some provisions relate to individual taxpayers, including changes to the estate tax and 529 accounts.

The legal wing of the AARP is suing a California nursing home that refused to readmit a resident whom the nursing home had sent to the hospital. The nursing home's actions are part of growing trend of resident dumping, according to the AARP.

  • “I give Sal an unqualified endorsement for professionalism, ability to hit key deadlines, and for his humanity as the highest example of what a lawyer can be”

    – Robert W–

    Elder Law Testimonial
  • “I knew my "papers" had to be updated so a friend gave me the name of the best eldercare lawyer in town - Salvatore M. Di Costanzo. He was very patient, helpful and every one of my wishes and needs were executed to my satisfaction. Now I can relax and my children will have no problems when the days come.”

    – Denise S.–

    Estate Planning
  • “As the parent of a child with multiple disabilities there are many days and sleepless nights filled with anxiety and in desperate need of hope for the future. One of the most important challenges of raising our son is to find the best advocate for his needs. Our son needs someone that will go the distance for him, and we are happy to say that we have found Salvatore Di Costanzo to be the most caring and trustworthy attorney in New York. Sal takes a special interest in our family and our son's needs come first. Sal focuses on Special Needs Trusts and we are grateful for his skill in accounting. Sal listens intently to our concerns and guides us to the best decision for our son. We wholeheartedly recommend Sal to parents who need to find peace and confidence in their child's future.”

    -Mary S.-

    Special Needs Planning Testimonial
  • Thank you so much for all your help and advice through a difficult time for me. I can rest easier knowing Ava will be taken care of. With much gratitude.  
    Lisa C.
  • Sal, Thanks for your valued friendship and service all these years.
    Joe M.

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