Florida, New York Estate Planning Lawyers

Bonnie Kraham
Claimed Lawyer ProfileBlawgsearchSocial Media
Middletown, NY Estate Planning Attorney. 20 years experience
(845) 692-8700 75 Crystal Run Rd
Middletown, NY 10941
Free ConsultationEstate Planning, Elder and Probate
University of Miami School of Law
Richard J. Shapiro Esq.
Claimed Lawyer ProfileSocial Media
Goshen, NY Estate Planning Lawyer. 28 years experience
(845) 291-0011 10 Matthews Street
Goshen, NY 10924
Estate Planning, Business and Elder
Peter Kelly
Claimed Lawyer Profile
Wurtsboro, NY Estate Planning Lawyer. 38 years experience
(845) 644-4059 P.O. Box 276
Wurtsboro, NY 12790
Estate Planning, Appeals, Business and Landlord Tenant
New York Law School
Peter Kelly, Esq., a native of New York State, has been admitted to the New York State Bar since 1978. Our offices are located in historic Wurtsboro, New York within easy access from Sullivan, Orange, Rockland and Ulster counties. We are approximately 65 miles from New York City. We handle General Practice matters with an emphasis on Real Estate and Probate matters. To see all areas of practice, please click on "Practice Areas"on our web site. We can accomodate clients' needs easily with the internet, as well as in person. Our office provides professional, prompt and affordable...
Sonia Burgos Crannage
Claimed Lawyer Profile
Suffern, NY Estate Planning Lawyer. 28 years experience
(845) 357-4422 139 Lafayette Avenue
Suffern, NY 10901
Estate Planning, Elder and Personal Injury
I am a member of the lawfirm SICHOL & HICKS, P.C. The lawfirm handles personal injury, medical malpractice matters, real estate etc.
Goshen, NY Estate Planning Lawyer. 42 years experience
(845) 294-7990 15 Matthews Street
Goshen, NY 10924
Estate Planning, Divorce, Family and Personal Injury
Warwick, NY Estate Planning Attorney. 39 years experience
(845) 986-7400 311 Rte 94 S
Warwick, NY 10990
Estate Planning, Business and Real Estate
Middletown, NY Estate Planning Attorney.
(845) 343-4070 225 Dolson Ave
Middletown, NY 10940
Estate Planning and Real Estate
Montgomery, NY Estate Planning Attorney. 17 years experience
(845) 457-5332 15 Scott's Corners Dr
Montgomery, NY 12549
Estate Planning
Suffern, NY Estate Planning Lawyer. 27 years experience
(845) 368-9797 1 Executive Blvd
Suffern, NY 10901
Estate Planning and Business
Gregory Herman-Giddens
Claimed Lawyer ProfileBlawgsearchSocial Media
New York, NY Estate Planning Lawyer. 28 years experience
(800) 201-0413 61 Broadway
Ste. 2155
New York, NY 10006
Estate Planning, Elder, Probate and Tax
University of Miami School of Law and Tulane University School of Law
TrustCounsel's estate planning, probate and tax law attorneys provide comprehensive wealth planning, protection and management services to North Carolina, Florida, Tennessee and New York. Through careful selection of strategies tailored to our clients' individualized goals and objectives, we help individuals protect family, preserve assets and save taxes. TrustCounsel's experienced estate planning lawyers provide legal assistance with: Wills, IRA trusts, special needs trusts and charitable gift planning. We also advise on elder law matters, including Medicaid and Veterans Affairs planning. Other services include: Asset protection, including development of limited liability companies (LLCs) and establishing domestic and offshore trusts. Planning...
(800) 201-0413 205 Providence Rd
Chapel Hill, NC 27514
(800) 201-0413 201 S. Biscayne Boulevard
Suite 2650
Miami, FL 33133
Regina Kiperman
Claimed Lawyer ProfileQ&ASocial Media
New York, NY Estate Planning Attorney. 6 years experience
(718) 238-6960 Grimaldi & Yeung, LLP
546 5th Avenue
New York, NY 10036
Free ConsultationEstate Planning, Elder and Probate
Benjamin N. Cardozo School of Law and State University of New York - Binghamton
I am a personal planning attorney, practicing in the areas of probate, administration, elder law, estate and tax planning, estate and trust administration, estate litigation (including will contests and kinship hearings), guardianship proceedings, and special needs planning. I develop comprehensive estate plans, including the preparation of wills, irrevocable and revocable trusts, and advance directives. I administer estates and trusts from inception through final distribution, including preparing estate tax returns, receipt and release agreements, accountings, and kinship hearings. In addition, I handle a variety of elder law issues, including Medicaid planning (to remain in the community or...
(718) 238-6960 80 Maiden Lane
Suite 304
New York, NY 10038
(718) 238-6960 9201 4th Avenue
Brooklyn, NY 11209
Michael Ettinger
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Middletown, NY Estate Planning Lawyer. 36 years experience
(800) 500-2525 75 Crystal Run Rd
Middletown, NY 10941
Free ConsultationEstate Planning, Elder and Probate
Mcgill Law School
Anthony Nigro
Claimed Lawyer ProfileQ&ASocial Media
Valhalla, NY Estate Planning Attorney. 6 years experience
(914) 595-6527 115 E. Stevens Ave.
Suite 100
Valhalla, NY 10595
Free ConsultationEstate Planning and Probate
Pace Law School
Anthony Nigro is a member of both the New York State bar and the New Jersey State bar. He focuses on trusts and estates law: estate litigation, probate, administration, wills, trusts, guardianships,powers of attorney and health care proxies. He also enjoys helping small businesses reach their full potential from company formation to trademark guidance. His regional focus is limited to Westchester County, Rockland County, Orange County, Dutchess County, and all of NYC including the Bronx, Queens, Manhattan, Brooklyn, and Long Island. Anthony is a graduate of Fordham University and Pace Law School, cum laude. While in law...
Jennifer Lynne Alexander
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Lawyer. 21 years experience
60 East 42nd Street Suite 1735
New York, NY 10165
Estate Planning, Landlord Tenant, Municipal and Real Estate
The University of Toledo College of Law
Jennifer L. Alexander is a Partner of the firm who concentrates a majority of her practice on matters involving New Jersey Landlord-Tenant Law, Community Association Law, and Collections Law. She also handles Real Estate Transactions, Land Use, and Municipal Court matters. She begins most days appearing in Landlord-Tenant Court or appearing on behalf of community associations in litigation matters and ends most of her days representing communities in board meetings. Ms. Alexander oversees the firm’s Landlord-Tenant Department. Under Ms. Alexander’s leadership, the firm represents local and national corporate and individual landlords. Representation includes non-payment cases, "for-cause” cases, lease drafting,...
(973) 366-1188 415 Route 10 Suites 6-8
Randolph, NJ 07869
Jessica Kiely
Claimed Lawyer ProfileBlawgsearchSocial Media
Middletown, NY Estate Planning Lawyer. 10 years experience
(800) 500-2525 75 Crystal Run Rd
Middletown, NY 10941
Free ConsultationEstate Planning, Elder and Probate
The City University of New York School of Law
Louis Lepore
Claimed Lawyer ProfileSocial Media
New York , NY Estate Planning Lawyer. 24 years experience
40 Wall Sttreet
28th Floor
New York , NY 10005
Estate Planning, Elder, Probate and Tax
Georgetown University Law Center, Touro College Jacob D. Fuchsberg Law Center and St. John's University School of Law
My firm is dedicated to helping you and your loved ones achieve your estate planning objectives in a caring and compassionate manner. He fully recognizes the emotional challenges of preparing for the time when you will pass on your assets, values and family legacy to your heirs and loved ones. My approach to practice is dedicated to caring for you, the ones that you love and the things that you care about most. The focus is building solid, trusting and lasting relationships that you and your family can count on now and in the future. We work hard...
(888) 347-4212 STE 101
Staten Island, NY 10312
(888) 347-4212 331 Newman Spring Road
Bldg. 1, 4th Floor, Suite 143
Red Bank , NJ 07701
Christopher Jacques Vauthy
Claimed Lawyer ProfileSocial Media
Mount Kisco, NY Estate Planning Lawyer. 18 years experience
(914) 222-1227 100 South Bedford Road
Suite 340
Mount Kisco, NY 10549
Free ConsultationEstate Planning, Arbitration & Mediation, Divorce and Elder
Georgetown University Law Center
Mediator and attorney with extensive experience in prenuptial, separation, divorce, custody, visitation, alimony, elder, business, estate and other family law and adult family issues. Serving mediation clients in Westchester, Putnam & Dutchess Counties in New York and Fairfield, New Haven & Litchfield Counties in Connecticut. Disputes are stressful, and it’s important to make sure you’re comfortable with whatever resolution process you choose. During our 30 minute free consultation, I can answer any questions you might have and let you get a sense of what it would be like to work together.
(914) 861-6781 1511 New York 22
Brewster, NY 10509
(203) 702-1113 Lakeview Road
Brookfield, CT 06804
James K. Riley
Claimed Lawyer ProfileQ&A
Pearl River, NY Estate Planning Attorney. 45 years experience
(845) 735-5050 144 East Central Avenue
Pearl River, NY 10965
Estate Planning, Civil Rights, Elder and Personal Injury
Rutgers University - New Brunswick/Piscataway
James K. Riley is an attorney who provides clients with personal injury and product liability advocacy in New York and New Jersey. He also serves his clients in the complex areas of estate planning, estate administration, elder law business and tax planning in both states. Mr. Riley teaches as an Adjunct Professor in the fields of estate planning, elder law and finanical planning at Pace University in White Plains, New York as well as in the field of education law at Long Island University and Pace University. Mr. Riley is an Accredited Estate Planner and a Certified Financial Planner. He...
Peter Adam Hurwitz
Claimed Lawyer ProfileSocial Media
New City, NY Estate Planning Attorney. 25 years experience
(845) 634-4966 4th Floor
New City, NY 10956
Free ConsultationEstate Planning, Foreclosure Defense, Personal Injury and Real Estate
Pace University
Peter A. Hurwitz began his legal career working with his father, Martin Hurwitz, and became a partner in the Law Firm of Hurwitz and Hurwitz P.C. His father, Martin Hurwitz, established the law firm in 1955. The firm brought decades of experience with a strong commitment of expertise, competence, and the finest legal representation to its clients. Martin Hurwitz practiced law in Rockland County with both a respected and exceptional reputation by his colleagues, clients and courts. Upon retirement, the legacy of his law practice continues today with the Law Office of Peter A. Hurwitz. Peter A. Hurwitz has...
Samuel Berger
Claimed Lawyer ProfileBlawgsearchSocial Media
New York, NY Estate Planning Lawyer. 15 years experience
(212) 380-8117 576 5th Ave
New York, NY 10036
Estate Planning, Business, Immigration and Tax
Seton Hall University
Terrence P. Dwyer
Claimed Lawyer ProfileSocial Media
Briarcliff Manor, NY Estate Planning Attorney. 25 years experience
(845) 707-0963 141 North State Road
Briarcliff Manor, NY 10510
Free ConsultationEstate Planning and Real Estate
Pace Law School
20 years experience in real estate transactional law and litigation, estate planning and administration. University professor teaching law classes in Real Estate Law and Wills, Trusts & Estate Administration. Experience in land and title issues. Serving the Westchester, Putnam, Orange, Dutchess & Columbia County areas. AV Peer Review Rated, Martindale-Hubbell Highest Rating
(845) 707-0963 Post Office Box 1996
Poughkeepsie, NY 12601
(845) 707-0963 277 Main Street
Catskill, NY 12414
Jules Martin Haas
Claimed Lawyer ProfileBlawgsearchSocial Media
New York, NY Estate Planning Lawyer. 37 years experience
(212) 355-2575 845 3rd Ave
New York, NY 10022
Free ConsultationEstate Planning, Business, Landlord Tenant and Probate
New York University School of Law and New England Law | Boston
Michael C. Giordano
Claimed Lawyer ProfileSocial Media
Blauvelt, NY Estate Planning Lawyer. 28 years experience
572 Route 303
Blauvelt, NY 10913
Estate Planning, Elder and Probate
Brooklyn Law School and St. John's University School of Law
I am a solo practice attorney with a business background in finance. I focus mainly in the area of elder law which includes will preparation, estate planning, trusts, power of attorney, medicaid and probate. I am also a Nationally Certified Guardian. I am available to see clients in one of my two office locations in PA or NY and to travel to clients in Pennsylvania and New York.
221 W Main Street
Mechanicsburg, PA 17055
Robert Adler
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Lawyer. 34 years experience
(212) 843-4059 1180 Avenue of the Americas
8th Floor
New York, NY 10036
Free ConsultationEstate Planning, Probate and Tax
American University
Robert Adler has over 25 years of experience helping clients define their personal estate planning goals and then preparing legal documents that protect them from taxes, expenses, and postmortem chaos. His practice focuses on wills & trusts, estate planning, estate tax planning, estate administration and probate. Robert has created numerous technical advances in estate planning, including the development and operation of onlineAUS (the Advanced Underwriting Service), a subscription based estate and financial planning encyclopedia. Subscribed to by thousands of financial advisers AUS was acquired by the National Underwriter Company in 2008. Robert has written hundreds of...
Matthew Lenza
Claimed Lawyer ProfileSocial Media
Staten Island, NY Estate Planning Attorney. 12 years experience
(347) 273-1280 1110 South Avenue
Suite 54
Staten Island, NY 10314
Free ConsultationEstate Planning, Elder, Probate and Real Estate
St. John's University School of Law
Whether you are looking to prepare for the future or need help with a current legal issue, you can find comfort in knowing that Matthew will be protecting your interests no matter how big or small. While many estate planning and elder law issues can be very complicated, Matthew can explain all available options in an easy to understand manner. Lenza Law, PLLC was founded with the goal to bring a new approach to estate planning and elder law. We strive to keep clients informed and prepared, thus making the estate planning and administration process as stress-free as possible.
David Goldfarb
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Lawyer. 43 years experience
(212) 387-8400 350 5th Ave
Suite 4310
New York, NY 10118
Estate Planning, Elder and Probate
New York University School of Law
David Goldfarb is the managing partner of the law firm of Goldfarb Abrandt Salzman & Kutzin LLP. David is a nationally recognized authority in the field of elder law, Medicare, Medicaid and the use of trusts in health care planning. He is the co-author of the legal treatise New York Elder Law (formerly New York Guide to Tax, Estate & Financial Planning for the Elderly), (Lexis-Matthew Bender, 1999-2016). David was formerly an attorney and supervisor for the Civil Division of the Legal Aid Society in New York City. He is listed in New York Super Lawyers since 2008. He has...
George Howard Dippel
Claimed Lawyer ProfileSocial Media
Queens, NY Estate Planning Lawyer. 35 years experience
(718) 229-1505 42-40 Bell Blvd
Suite 300
Queens, NY 11361
Free ConsultationEstate Planning, Business, Probate and Real Estate
Cornell University
The Law Office of George H. Dippel provides high quality legal services in the areas of wills, probate, trusts and estates, real estate closings (house, co-op, condo), business sales and purchases, incorporation of businesses, health care proxies and power of attorney. We are committed to providing the highest level of one-on-one personalized service to every client. Each matter is of the utmost importance to us and receives individual attention and expert care. Utilizing his extensive knowledge and decades of experience, Mr. Dippel has provided thousands of clients throughout Queens, Brooklyn, Bronx, Manhattan, Staten Island, Long Island and...
Gregory J. Tarone
Claimed Lawyer ProfileQ&ASocial Media
Newburgh, NY Estate Planning Lawyer. 37 years experience
(845) 527-5424 5020 Route 9W, Suite 104
Newburgh, NY 12550
Free ConsultationEstate Planning, Business, Entertainment & Sports and Real Estate
Georgetown University Law Center
More than 27 years of sports law background, having been a certified NCAA, NBA and NFL agent, and manger of a dozen LPGA golfers, and advised Olympic athletes, Mr. Tarone had been in the arena as a writer, a lecturer and attendee at symposia on amateur and professional sports law as well. A founding member of the Entertainment, Arts a& Sports Law Section of the Florida Bar, now a New York State Bar Association member Entertainment, Arts & Sports Law Section. Mr. Tarone also has Extensive experience in residential and commercial real estate, insurance, estate planning,...
Robert Bichoupan
Claimed Lawyer ProfileSocial Media
Great Neck, NY Estate Planning Attorney. 24 years experience
(516) 482-1186 175 East Shore Road
Ste. 270
Great Neck, NY 11023
Free ConsultationEstate Planning, Business and Real Estate
Boston University School of Law
Matthew Frank Medaglia
Claimed Lawyer ProfileQ&ASocial Media
Staten Island, NY Estate Planning Attorney.
(718) 873-6751 136 Bay Street
Staten Island, NY 10301
Estate Planning, Arbitration & Mediation, Business and Tax
New York University School of Law and New York University School of Law
Matthew Medaglia is an attorney in Staten Island New York. He has received a J.D. as well as a LL.M. in tax law from New York University and a M.B.A. from Baruch University. Before starting his solo law practice, Matthew spent ten years at a fortune 100 company creating risk management solutions. The Law Offices of Matthew F Medaglia were started with the intention of serving clients who are traditionally ignored by the large law firms. Entrepreneurs starting a small family business, working to middle class families approaching retirement, first responders and military personnel who protect us on a daily...
Ronny Buni
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Attorney.
(212) 257-6109 817 Broadway
5th Floor
New York, NY 10003
Free ConsultationEstate Planning, Appeals, Bankruptcy and Tax
Rutgers University - Newark
The Law Offices of Ronny Buni offers boutique services to a select clientele. We formulate unique, tough-minded and practical tax and business solutions. Our work is grounded in a detailed understanding of the facts, thorough legal research, and a critical analysis of the law as it applies to our client's specific facts. Our practice is based on years of experience in tax and business law. In every case we work on, we formulate a methodical approach calculated to deliver the result our client needs. We expect difficulties and know how to work through them. We emphasize tenacity and vision in everything...
Ronald E. Stiskin
Claimed Lawyer ProfileSocial Media
West Nyack, NY Estate Planning Attorney. 25 years experience
(914) 261-9828 2 Crosfield Avenue, Suite 210
West Nyack, NY 10994
Estate Planning, Education, Elder and Probate
Dalhousie Law School, Nova Scotia, Canada
Ronald E. Stiskin is passionate about assisting families and individuals in transition. Whether securing educational services for children with special needs; planning for the future of disabled adults; or helping seniors and their families identify their next steps, Ronald is committed to guiding his clients to their best outcome. Ronald has taken training from the American Bar Association in Advance Directives and Estate Planning for LGBT Adults. He has also been trained in Elder Law mediation. Ronald E. Stiskin graduated from Harvard University in 1986 (B.A. with honors in Sanskrit and Indian Studies) and from Dalhousie Law School, Nova Scotia, Canada in...
(212) 939-7570 295 Madison Avenue, 12th Floor
New York, NY 10017
Mary Frances Kelly
Claimed Lawyer ProfileSocial Media
White Plains, NY Estate Planning Attorney. 44 years experience
(914) 631-2657 399 Knollwood Rd
White Plains, NY 10603
Estate Planning, Divorce, Family and Real Estate
New York University School of Law
Mary F. Kelly, a founding member of Kelly & Knaplund, has practiced family law in Westchester, Putnam, Rockland, Dutchess, and New York counties since 1978. Her achievements in the legal community include service as a charter member of the New York State Permanent Judicial Commission on Justice for Children, which has advocated for court reform in the family law arena since 1988, and she has been a member of the Ninth Judicial District Gender Fairness Committee since 1994. A leader throughout her career, Ms. Kelly has served as President of the Women’s Bar Association of the State of New...
David G. Hardin
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Lawyer. 26 years experience
(212) 742-3390 26 Broadway
21st Floor
New York, NY 10004
Estate Planning, Business, Probate and Tax
Rutgers School of Law-Newark
David Hardin concentrates his practice in the areas of wills, trusts and estates, corporate law and real estate law. His professional practice focuses on advising individual and corporate clients with respect to estate and gift tax planning and estate administration, acquisitions and sales of real estate, and the formation and operation of business enterprises. David is a Fellow of the American College of Trust and Estate Counsel. He served a term as Chair of the Real Property, Probate and Trust Law Section of the New Jersey State Bar Association. Prior to holding that position, he served as a Section...
(908) 273-1212 480 Morris Ave
Summit, NJ 07901
Tejash V. Sanchala
Claimed Lawyer ProfileBlawgsearchSocial Media
Scarsdale, NY Estate Planning Lawyer.
(800) 893-9645 700 White Plains Rd
Scarsdale, NY 10583
Estate Planning, Business, Civil Rights and Employment
Brooklyn Law School
Amie Gartenberg
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Attorney. 34 years experience
(212) 248-2936 494 8th Avenue
Suite 600
New York, NY 10001
Estate Planning, Business, Elder and Health Care
For over 30 years, Amie has concentrated her practice in estate and succession planning, as well as complex probate and estate administration. Amie advises high net worth (oftenmultigenerational) clients regarding sophisticated estate planning with an emphasis on estate, gift, generation-skipping transfer and income tax planning. Amie is a sought-after speaker on a variety of estate planning topics, and she has spoken to attorneys on ethical issues confronting Trusts and Estate Practitioners at New Jersey Institute for Continuing Legal Education (ICLE) as well as the National Business Institute, as well as to attorneys and accountants at the UJA Federation Endowment Foundation...
(201) 488-4644 2 University Plaza Drive
Suite 400
Hackensack, NJ 07601
Debrina Lynn Washington
Claimed Lawyer ProfileSocial Media
New York, NY Estate Planning Attorney. 10 years experience
(866) 981-5019 244 Fifth Avenue. Suite D-277
New York, NY 10001
Free ConsultationEstate Planning, Employment and Family
University of Pittsburgh School of Law
Debrina received her BA from Skidmore College with a dual major in Business and French and her JD from the University Of Pittsburgh School Of Law. She was admitted to the New York State Bar in 2006. Before admission to the bar, she provided legal services to the modest-income community in Pittsburgh. Her proudest accomplishment to date is being a single mom to a beautiful, energetic toddler. When time permits, she provides pro bono legal services to the New York City community. The focus of DL Washington law is to provide affordable legal services to all New Yorkers, with a...
Christine J. Klein
Claimed Lawyer ProfileSocial Media
Hawthorne, NY Estate Planning Lawyer. 19 years experience
(914) 449-6749 245 Saw Mill River Rd, #106
Hawthorne, NY 10532
Estate Planning, Divorce, Family and Personal Injury
St. John's University School of Law
An experienced litigator, Christine Klein handles family law issues with sensitivity and understanding. Our practice focuses on your family's legal needs. Whether starting a new one by adopting a child or trying to protect the family you have in a custody or divorce proceeding, we'll work with you to help safeguard your family. We work with traditional families as well as with the LGBT community, and single individuals, taking care of your special family's legal needs.
Andrew Merrill Ayers
Claimed Lawyer ProfileSocial Media
Brooklyn, NY Estate Planning Attorney. 13 years experience
(718) 568-0221 540 President Street, 3rd Floor
Brooklyn, NY 11215
Estate Planning, Business, Collections and Family
New York Law School
Prior to founding Andrew M. Ayers, P.C., I spent more than eight years in private practice at New York City based law firms focusing on civil litigation and corporate matters for individuals and small businesses. Since being admitted to practice law, I have represented small businesses and individuals before both the state and federal courts in New York and New Jersey. My business clients have ranged from single person entities to multi-state corporations in such varied business fields as marketing, music and entertainment, graphic design, condominium boards, architects, accountants, financial consultants, restaurants, karate schools and yoga studios. The...
(908) 698-0417 18 Bank Street, Suite 1L
Summit, NJ 07901
Ira Michael Emanuel
Claimed Lawyer Profile
New City, NY Estate Planning Attorney. 35 years experience
4 Laurel Road
New City, NY 10956
Estate Planning, Municipal and Real Estate
Albany Law School
Ira M. Emanuel is an attorney with more than thirty years of experience in real property and land use law, estates and trusts, and mediation. He is a graduate of the University of Rochester and Albany Law School, and holds a certificate in mediation from Harvard Law School. Mr. Emanuel has a private law practice in New City, New York, where he has been involved with some of the most important land use projects in Rockland County, including the redevelopment of the Nanuet Mall in the Town of Clarkstown, a 500 unit active adult community proposed for the former Letchworth...

Estate Planning Lawyers in Nearby Cities

Estate Planning Lawyers in Nearby Counties