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, Mr. Moriwaki is experienced in charitable giving techniques and the formation and operation of private foundations. He is the immediate 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, and a member of the Japan Society, in addition to numerous other non-profit organizations.
Mr. Moriwaki began his career as an author writing on complex estate planning and administration issues for Prentice Hall Publications, and co-authored Estate Planning, published by the New York Institute of Finance, and Probate and Estate Administration with Matthew Bender in 1985.
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
- Chambers and Partners - HNW Guide 2018 - Japan and Abroad
- SuperLawyers New York Metro 2015 to 2020 - Estate Planning & Probate
Newsroom +
- 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