Gary S. Moriwaki
Partner
New York, NY156 West 56th Street
New York, NY 10019
P 212.237.1068 P 212.237.1068 | F 212.262.1215
![](https://www.windelsmarx.com/storage/moriwaki_gary.jpg)
Experience
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.
Memberships
- New York State Bar Association
- New York City Bar Association
- Society of Trust and Estate Practitioners (STEP)
Authored
- Dramatic Changes to New York State Estate and Gift Tax Laws - Private Client, Estates & Trusts Legal Update (September 2014)
Recognition
- The Best Lawyers in America - Trusts and Estates (2024-2025)
- Chambers and Partners - HNW Guide 2018 - Japan and Abroad
- SuperLawyers New York Metro 2015 to 2023 - Estate Planning & Probate
Newsroom +
- The Best Lawyers Announces 2025 Nominees - 43 Windels Marx Lawyers Recognized - Aug 15, 2024
- For 2023, Super Lawyers Recognizes 13 Lawyers in New York Metro Edition and 6 Rising Stars - Oct 16, 2023
- Best Lawyers in America 2024 Recognizes 30 Windels Marx Lawyers, 14 "Ones to Watch", 3 "Lawyers of the Year" - Aug 17, 2023
- For 2022, Super Lawyers Recognizes 12 Lawyers in New York Metro Edition and 2 Rising Stars - Oct 11, 2022
- For 2021, Super Lawyers Recognizes 18 Lawyers in New York Metro and Rising Stars Editions - Sep 30, 2021
- For 2020, Super Lawyers Recognizes 17 Lawyers in New York Metro and Rising Stars Editions - Oct 28, 2020
- Super Lawyers Recognizes 15 Windels Marx Lawyers on New York Metro, Rising Stars Lists - Sep 12, 2019
- New York Metro Edition of Super Lawyers Recognizes 14 Lawyers - Sep 13, 2018
- Chambers and Partners Acknowledges Gary Moriwaki and Reiko Takikawa - Aug 29, 2018
- Super Lawyers New York Metro 2016 Roster Announced - Sep 21, 2016
- Super Lawyers New York Metro 2015 Roster Announced - Sep 16, 2015
- Gary Moriwaki Honored By Ministry of Foreign Affairs of Japan - Aug 12, 2014
- Gary S. Moriwaki and Reiko Takikawa Join Windels Marx As Partners - May 7, 2014
Publications +
- COVID-19 - Private Client Services, Estates & Trusts - Workarounds for Emergent Planning - Apr 2, 2020
- 2016 Estate Planning Update - Dec 28, 2016
- Dramatic Changes to New York State Estate and Gift Tax Laws - Aug 26, 2014
Practices
Education
- J.D., Brooklyn Law School, 1976
- B.A., Columbia University, 1973
Admissions
- New York