Gay Perotto
Gay Perotto graduated from the University of Buffalo in 1983 (magna cum laude and Phi Beta Kappa) and the University of Buffalo School of Law in 1986. She has practiced law in Rochester, New York since graduating from law school. She is admitted to practice law in New York, North Carolina and Georgia. She specializes in trust and estate planning, estate administration, business law and elder law.
Michael P. Perotto
Michael P. Perotto graduated from Binghamton University (B.A.) in 2019 and the University at Buffalo School of Law (J.D., cum laude) in 2022 where he was a recipient of the Alden-Baldy Scholarship. Michael has developed a passion for business and corporate law and represents professionals, entrepreneurial start-ups, and small to mid-sized businesses across different industries. His primary practice areas are business and corporate law, contract law, estate planning, estate administration, probate, and trusts.
Eugene Parrs, Of Counsel
Eugene Parrs graduated from Brown University in 1967 and the Syracuse University College of Law in 1973 (magna cum laude). He has practiced law in Rochester, N.Y. since 1974. He is admitted to practice law in New York, North Carolina, South Carolina, Georgia and Florida. He also practices law in Beaufort, South Carolina. He was a Captain in the USAF.
Jan M. Smolak
Jan graduated from the University at Buffalo (B.A., cum laude) in 1983 and the University at Buffalo School of Law (J.D.) in 1986 where he was a recipient of the Robert J. Connolly Award for excellence in trial practice. He is admitted to practice law in New York, U.S. District Court for the Northern and Western Districts and the Second Circuit Court of Appeals. Jan has been named a “Super Lawyer” since 2008. This honor recognizes the top 5% of attorneys in the field of personal injury. He is listed in “Best Lawyers in America'' and a member of the “Multi-Million Dollar Advocates Forum." He is a member of the NYSBA and NYS Academy of Trial Lawyers. He was formerly a partner with Michaels & Smolak, P.C., a renowned personal injury law firm serving Upstate NY.
Kathy Fouquet
Kathy has a Bachelor of Science degree in Organizational Management from Roberts Wesleyan College. She also attended RIT and SUNY Brockport. She has been a paralegal at Parrs & Perotto LLP since 1998 and has received designation of Enrolled Retirement Plan agent (ERPA). This designation allows Kathy to act under the client's Power of Attorney and deal directly with the IRS.
Karen Mandarano
Karen graduated from SUNY Geneseo with a Bachelor’s Degree and from the Institute for Paralegal Training in Philadelphia. She has completed coursework in income taxation and attended numerous seminars on fiduciary income taxation and fiduciary tax planning, estate tax return preparation and planning, and estate & trust administration. Karen has worked as an estates & trusts paralegal at the firm for 25 years and has over 30 years of experience in the area of estate and trust taxation and administration.
Brenda Morris
Brenda has a Bachelor of Science degree in Business and Legal Studies. She has been employed in the Rochester legal field for 30 years with experience in tax, estate planning and real estate, and is currently a member of the Paralegal Association of Rochester. Brenda works directly with our clients to help ensure that the client's goals are met in an efficient and effective manner.