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


  • Sal, Thanks for your valued friendship and service all these years.
    Joe M.
  • Salvatore, I would like to take the time to thank you. My wife and I are more than pleased with the level of detail that you and your firm have provided over the past years with our Tax Preparations. As to be expected, we were hesitant to switch our previous Tax Preparer after 20+ years of service but, due to small inaccuracies that had potential personal gains, we felt comfortable to bring our business to your firm after the endorsement of our personal Investment Counselor. Our next move with your firm is to start and finalize our Estate Panning. Looking forward to our next meeting. Much Thanks, Michael & Gay
    Michael & Gay
  • I rarely, if ever, spend valuable time reviewing businesses. I am making an exception for Maker, Fragale & Di Costanzo law firm, the elder care attorneys we retained for my parents' financial planning and medicaid applications. They were outstanding in all aspects, but especially in the respect and compassion they showed my parents, as my mother had significant health issues and limited mobility, while my father suffered from Alzheimers. In relation to our legal needs, all the services they were to provide were explained to us in easy-to-understand terms, while detailing any and all possible scenarios throughout the process. There were prompt responses to any questions or concerns we had. Any appointments were scheduled with utmost consideration of my parents. It was an emotionally difficult time for my family and I am grateful to Joanna, Melanie, Salvatore & Bill for the excellent work they did for us.
  • My husband and I had done a Trust a few years ago with Sal Di Costanzo for our Mom. We were so pleased that we kept going to Sal for our own taxes. Then in the beginning stages of this pandemic, we had to get a Trust for our home, a will for both of us and health care proxy. We were in the best hands because Sal did a zoom meeting and we were able to get all the signings done for everything! What we find is that we are always in the best hands with this firm! We learn a lot because they provide ongoing information, talks and newsletters on topics that need to be taken care of. We are so pleased and feel fortunate that we chose to use Sal way back for our Mom… it’s comforting to know this wonderful firm is there for us!
    Debra and Jon S.
  • Sal Di Costanzo, You are the best Elder attorney. I am an only child and you helped me live through the time my Aunt and Uncle both needed nursing home care. They had no planning not even a will. You helped me get power of attorney and a living trust to be able to care for them as they deserved. Unfortunately by the time they both qualified for Medicaid after 2 years of your hard work they passed away in February, when Medicaid was being approved that May. They had a quality life due to your planning efforts, and dealing with my emotional status through it all you kept me on the the right track. It was not even a year later that I came to you with my Dad to do the right thing for him and create an irrevocable trust. We are almost 8 years out from the beginning of that irrevocable trust and Dad is still thriving at 87. I can’t thank you enough, today I called you for some advice for my mother in law again you rose to the occasion. Sal, may God bless you and your team for all the wonderful work and emotional support you have lent me over the years.
    Angela O.
  • My family and I have worked with Mr. DiCostanzo and Joanna Feldman over the past 7 years. We recently needed help with a complicated legal matter. We are most pleased with the professional advice we received as well as the care and reassurance that was given to us.
    Carol D. and Family
  • My experience in working with Salvatore Di Costanzo, both as my attorney, and more recently as my accountant, is very positive. I have felt supported and quickly responded to when I have a legal or financial issue. My trust in Sal and his team are reassuring.
  • After completing the distributions from my late mother’s estate, I want to commend the efforts of Sal DiCostanzo, Joanna Feldman and Costantino Fragale. Each step of the way your professionalism and sensitivity have been a great source of relief and security. While negotiating the path after mother’s passing, I felt confident with the expert support and guidance from you three. Taking a step back now, I appreciate how important your work is during such a vulnerable point in people’s lives.
  • I obtained the DiCostanzo team, specifically Joanna Feldman and Evan Gibson after they were recommended to me by a friend who had used their elder care services. I needed help getting my husband on Community Medicaid after he became ill. The process is long, confusing and stressful. There is no way that I could have completed it on my own even without the added stress of my husband’s condition. The team is knowledgeable, patient, competent. The thing that mattered most to me was that I could trust that they totally knew what they were doing based on my friend’s original recommendation. And, when all was said and done, everything fell into place with the Medicaid insurance without a hitch. I am so pleased and grateful for their help and expertise. They have my highest recommendation.
    Linda W.
  • Rich and I just completed estate-planning, using the services of Sal M. Di Costanzo, Esq., an elder care attorney. You have seen Sal’s ad in our JOC monthly newsletter. We just wanted everyone to know how pleased we were with Sal’s knowledge and expertise in his chosen field. He also has a wonderful group of attorneys and office staff who were always caring, responsive and sensitive to our issues and needs. Sal worked with us through the entire process and we are now perfectly confident and secure in the knowledge that we’ve taken care of a very important matter in the best manner possible. Thank you Sal, associates and office staff for making a normally stressful time a much easier process. We recommend you very highly.
    Rich and Linda S
  • Joanna: Many thanks, as always, for your very able assistance. You've shed real light on a situation that was befuddling prior to your explanation. Our new elder law/estate planning attorney in our new state will have a very tough act to follow. The service you and Salvatore have provided is consistently excellent. Best, Jane.
  • My friend recommended Sal Di Costanzo to me and it was the best recommendation ever. He worked with my mother and I setting up a trust and later a guardianship for my Dad who had dementia. As Mom had to enter a nursing home a few years later, he and Joanna Feldman helped with readjusting her trust and with the Medicaid application. Now 8 years in, Joanna helped with Mom’s Medicaid recertification in a very tight turnaround time. I highly recommend you having a conversation with this fantastic team.
    Diane P.

“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

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