Amy Erenrich Heller advises clients on a broad range of matters, including income, gift and estate tax planning, trust administration and charitable giving.


Ms. Heller counsels clients on business succession planning, including on issues that arise in connection with M&A and corporate finance transactions. She has experience advising family offices and counseling international families making inbound U.S. investments and U.S. families with holdings abroad.

She is an adjunct professor at the New York University School of Law, where she teaches Income Taxation of Trusts and Estates.

Ms. Heller is a fellow of the American College of Trust and Estate Counsel and an academician of the International Academy of Estate and Trust Law. She has served as vice chair of the International Estate Planning Committee and chair of the Generation Skipping Transfer Tax Committee of the American Bar Association Section of Real Property, Trust and Estate Law. She serves as American Bar Association Advisor to the Uniform Law Commission Trust Decanting Act and to the Uniform Law Commission on Divided Trusteeship. In addition, Ms. Heller has served as a member of executive committee of the Tax Section of the New York State Bar Association and as co-chair of the Tax Section’s Committee on Estates and Trusts.

She is a frequent speaker and author on tax and estate planning topics for domestic and international professional organizations and publications, including the Journal of Taxation, the Journal of Regulatory Economics, the Heckerling Institute on Estate Planning and the American Law Institute.

Ms. Heller has been recognized as a leading lawyer nationally in Chambers USA and Chambers High Net Worth. She also has been named to The Best Lawyers in America and as a Euromoney Leading Woman in Business Law, as well as as a member of the Private Client Global Elite by The American Lawyer and Legal Week.



  • LL.M., Tax Law, New York University School of Law, 2008
  • J.D., Harvard Law School, 2002 (cum laude)
  • B.A. Harvard University, 1997 (magna cum laude in Economics; Phi Beta Kappa)


  • New York

Amy E. Heller

Partner, Private Clients/Trusts and Estates