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
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, he is experienced in charitable giving techniques and the formation and operation of private foundations.
Leadership
Mr. Moriwaki maintains, or has held, prominent leadership positions at numerous organizations, including:
- Arthur Miller Foundation (Board Member)
- Asian American Federation (Past Vice Chair),
- Carnegie Hall (Advisory Board),
- Japan Society (Board Member),
- Japanese American Association of New York (Past President),
- Japanese American National Museum (a Governor),
- Japanese Medical Society of America (Board Member), and
- U.S.-Japan Council (Former Director and Past Vice Chair).
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 (2024-2026)
- Chambers and Partners - HNW Guide 2018 - Japan and Abroad
- SuperLawyers New York Metro - Estate Planning & Probate (2015 to 2025)
Newsroom +
- Super Lawyers Announces 2025 New York Metro and Rising Star Lawyers - Oct 30, 2025
- The Best Lawyers Announces 2026 Nominees - 47 Windels Marx Lawyers Recognized - Aug 21, 2025
- Super Lawyers Recognizes 2024 New York Metro and Rising Star Lawyers - Oct 24, 2024
- 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