Elder Law News
From Enea, Scanlan & Sirignano, LLP January 2026
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New York's Elder Law Team
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Enea, Scanlan & Sirignano, LLP Welcomes Three Attorneys
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The law firm of Enea, Scanlan & Sirignano, LLP is pleased to announce the expansion of its legal team with the return of Samantha A. Lyons, Esq. as a partner, as well as the addition of senior associate Gianna O. Corona, Esq. and associate Alyssa C. Calabrese, Esq. Together, these strategic new hires reflect the firm’s continued growth and longstanding commitment to delivering compassionate, client-centered counsel in elder law, Medicaid planning, and trusts and estates to individuals and families throughout the region.
Samantha A. Lyons, Esq., a partner in the firm’s Somers office, concentrates her practice on elder law with a focus on Medicaid applications (nursing home and home care), Medicaid planning, estate planning, and guardianships. Ms. Lyons has been named a Rising Star in the New York Metro edition of Super Lawyers for the past five years.
An active leader within the elder law community, Ms. Lyons is a member of the New York State Bar Association’s Elder Law and Special Needs Section, where she serves as Co-Chair of the Medicaid Committee, and a member of the Westchester County Bar Association, where she is a co-mentor for a Mentor Circle. She also serves as Sponsorship Chair of the Senior Law Day Collaborative in Westchester County and is a member of the Friends of Gail Advisory Board of the Pace Women’s Justice Center. Ms. Lyons earned her B.S. in Criminal Justice from Pace University and her J.D. from Pace University School of Law and is admitted to practice in New York and New Jersey.
Gianna O. Corona, Esq., who built her expertise over more than a decade at boutique trusts and estates law firms, joins Enea, Scanlan & Sirignano as a senior associate with a focus on estate administration, probate and trust administration. She advises clients across all wealth levels, providing comprehensive guidance to fiduciaries in the process of administering a loved one’s estate, complex distributions and estate tax ramifications and payment. Ms. Corona also assists clients in the preparation of estate planning documents.
Ms. Corona has devoted her legal career to trusts and estates law. She earned her B.S. in Business Administration, magna cum laude, from Concordia College, and her J.D., cum laude, from the Elisabeth Haub School of Law at Pace University. Ms. Corona is a member of the New York State Bar Association and the Westchester County Bar Association and is admitted to practice in New York and Connecticut.
Alyssa C. Calabrese, Esq. is a newly admitted associate attorney at Enea, Scanlan & Sirignano, focusing her practice on elder law, Medicaid planning, and estate planning. Ms. Calabrese began working at the firm as a student, where she gained hands-on experience supporting individuals and families navigating long-term care planning and asset protection, with particular emphasis on Medicaid eligibility, applications, and planning strategies designed to preserve assets while securing necessary care.
Ms. Calabrese earned her B.A. in Criminal Justice from the State University of New York at Oswego and her J.D., cum laude, from the Elisabeth Haub School of Law at Pace University. She is a member of the New York State Bar Association and the Westchester County Bar Association and is admitted to practice law in New York.
“Each of these attorneys brings a strong commitment to client service and deep expertise in areas that are central to our firm’s mission,” said Anthony J. Enea, Esq., managing partner of Enea, Scanlan & Sirignano, LLP. “Samantha, Gianna, and Alyssa enhance our ability to serve seniors, individuals with disabilities, and their families with thoughtful, sophisticated planning and advocacy. We are proud to welcome them to the firm.”
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Lauren Enea Appointed to Elisabeth Haub School of Law at Pace University's Board of Visitors
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Enea, Scanlan & Sirignano, LLP is proud to share that partner Lauren C. Enea, Esq. has been appointed to the Board of Visitors of the Elisabeth Haub School of Law at Pace University. A distinguished alumna and 2025 Haub Law Shining Star Award recipient, Ms. Enea brings her deep experience in trusts and estates, elder law, and firm leadership to this advisory role, where she will help advance the school’s mission of educating and mentoring the next generation of legal professionals. For further details, visit: https://tinyurl.com/5juee8w2.
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Five Estate Planning & Elder Law Resolutions for 2026
By: Anthony J. Enea, Esq.
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Every year, millions of Americans resolve to exercise more, eat less, and lose weight. As the proprietors of fitness centers will tell you, at least fifty percent (50%) of new members stop attending by February 15th of the New Year. However, unlike losing weight and exercising more, the following Estate Planning and Elder Law resolutions can easily be accomplished with one or two meetings with an estate and elder law planning attorney, preferably a Certified Elder Law Attorney.
Execute the following advance directives as soon as possible:
General Durable Power of Attorney (POA) – This document allows you to appoint someone to handle your financial affairs when you are no longer able to do so. You may appoint one or more agents (with successor agents); however, it is generally preferable not to have more than two co-agents. The agent can be granted broad financial authority, including the authority to make gifts to themselves or others, if necessary for Medicaid eligibility or estate tax planning purposes, and if it is in the best interests of the principal.
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Remember The Alamo! (And The New York Estate Tax)
By: Stella King, Esq.
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The passage of the One Big Beautiful Bill Act in July 2025 permanently increased the federal estate and gift tax (FEGT) exemption to $15M per person beginning on January 1, 2026. Consequently, an individual can transfer up to $15M ($30M for married couples) during life and upon death without incurring a FEGT. Yet, New Yorkers would be remiss not to be cognizant of NY’s own estate tax: One can transfer only up to $7.16M to others without incurring a NY estate tax at death, and while there’s no gift tax in NY, transfers made within three years of death are clawed back. Additionally, if your estate is more than 5% greater than NY’s exemption, and your spouse is not the beneficiary of your estate, you fall off NY’s estate tax “cliff” and the entire estate (not just the excess) is taxed back to Dollar #1. How can a person of mid-range wealth avoid the NY estate tax?
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New York Medicaid Eligibility Updates
As of January 1, 2026, the following updated Medicaid amounts are used to determine eligibility.
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Upcoming Speaking Engagements
Featuring the Attorneys of Enea, Scanlan & Sirignano, LLP
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Tuesday, January 27, 2026 from 1:00-2:00pm Sara Meyers, Esq. will be speaking on “Protecting Your Assets and Identity” Hosted by: Yonkers NNORC Webinar For more information or to register, visit: https://tinyurl.com/4nb7d4by
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Tuesday, February 10, 2026 from 7:00-8:00pm Stella King, Esq. will be speaking on “Accountable Aging: Preparing for the Elder Years” Hosted by: The Warner Library Webinar For more information, visit: https://tinyurl.com/vpb78vyx
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Thursday, March 12, 2026 from 1:00-2:00pm Lauren C. Enea, Esq. will be speaking on “Planning Options for the Transfer of a Primary Residence” Hosted by: Judicial Title Insurance Agency Webinar This program is appropriate for legal professionals. For more information or to register, visit: https://tinyurl.com/bdd42t9k
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Monday, March 16, 2026 from 3:00-4:00pm Lauren C. Enea, Esq. will be speaking on “Utilizing a Trust for Your Elder Law and Estate Planning Needs” Hosted by: Bronxville Public Library In Person: 201 Pondfield Rd, Bronxville, NY 10708 For more information or to register, visit: https://tinyurl.com/bde8wap8
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