Merrick, New York Estate Planning Lawyers

Christine Thea Rubinstein Esq.
(800) 200-1529Free Consultation
Melville, NY Estate Planning Lawyer
14 years experience
Stephen Bilkis
(800) 696-9529Free Consultation
Baldwin, NY Estate Planning Lawyer
20 years experience
Brian Andrew Tully
(631) 424-2800
Melville, NY Estate Planning Lawyer
19 years experience
Suzanne A. Ettinger
(516) 327-8880Free Consultation
New Hyde Park, NY Estate Planning Lawyer
25 years experience
Ellen A. Victor
Claimed Lawyer Profile
Merrick, NY Estate Planning Attorney. 10 years experience
(516) 223-4800 25 Merrick Avenue
Merrick, NY 11566
Estate Planning, Business and Real Estate
Maurice A. Deane School of Law at Hofstra University
Merrick, NY Estate Planning Attorney. 36 years experience
(516) 378-1110 2163 Merrick Ave
Merrick, NY 11566
Estate Planning
Michael Lawrence Pfeifer
Claimed Lawyer ProfileSocial Media
East Meadow, NY Estate Planning Lawyer. 30 years experience
(516) 222-1773 90 Merrick Ave.
Suite 106
East Meadow, NY 11554
Estate Planning, Elder and Probate
Pace Law School
As the founder of The Law Firm of Michael L. Pfeifer, P.C., Nassau County attorney Michael L. Pfeifer Esq. offers legal services in estate planning and elder law issues. Since 1987, he has been in the legal field. Attorney Pfeifer was recognized by the New York Law Journal as one of the top rated lawyers in the New York area. He is a graduate of the Stony Brook University and the Pace University School of Law. Mr. Pfeifer is an instructor at the Nassau Academy of Law and a member of the National Academy of Elder Law Attorneys.
Scott Steinberg
Claimed Lawyer ProfileBlawgsearchSocial Media
Baldwin, NY Estate Planning Lawyer. 30 years experience
(800) 696-9529 805 Smith St
Baldwin, NY 11510
Free ConsultationEstate Planning, Family, Medical Malpractice and Probate
Stephen Bilkis
Claimed Lawyer ProfileQ&ALII GoldBlawgsearchSocial Media
Baldwin, NY Estate Planning Lawyer. 20 years experience
(800) 696-9529 805 Smith St
Baldwin, NY 11510
Free ConsultationEstate Planning, Criminal, Divorce and Probate
Touro Law School
Tae Ethan Choi
Claimed Lawyer Profile
East Meadow, NY Estate Planning Attorney. 11 years experience
(212) 696-1200 CLK Building
90 Merrick Avenue, Suite 106
East Meadow, NY 11554
Estate Planning, Elder and Probate
Brooklyn Law School
Lori Nevias
Claimed Lawyer Profile
Rockville Centre, NY Estate Planning Attorney. 22 years experience
(516) 724-0314 24 Princeton Street
Rockville Centre, NY 11570
Estate Planning, Elder, Personal Injury and Probate
Cardozo Law School
Lori Nevias is a Long Island based lawyer who practices in courts all over New York, and takes on clients in and out of New York state. A skilled practitioner and compassionate advocate, she has successfully litigated personal injury, malpractice, real estate, civil rights, family law and estate law cases for over 20 years. An insightful counselor with a wide and deep range of experience, she has also successfully advocated for clients in real estate and business transactions, and areas of law ranging from copyright infringement to adoption.
Shane S. Hassin
Claimed Lawyer Profile
Rockville Centre, NY Estate Planning Lawyer.
(516) 536-6067 330 Sunrise Highway
Suite 200
Rockville Centre, NY 11570
Free ConsultationEstate Planning, Personal Injury and Real Estate
Maurice A. Deane School of Law at Hofstra University
William Thomas Toohey
Claimed Lawyer Profile
Baldwin, NY Estate Planning Lawyer. 16 years experience
(800) 696-9529 805 Smith St
Baldwin, NY 11510
Free ConsultationEstate Planning, DWI, Divorce and Probate
New York Law School
Joseph P. Donlon
Claimed Lawyer Profile
Uniondale, NY Estate Planning Attorney. 15 years experience
(516) 522-8900 626 RXR Plaza
Uniondale, NY 11556
Estate Planning and Elder
Fordham Univ. School Of Law
New York estate planning attorney Joseph P. Donlon is the founder of Donlon & Associates, PC. Joe's practice is dedicated to helping clients prevent family strife, reduce taxes, and protect their assets and legacies from lawsuits, creditors, and nursing home costs. He has worked with a wide range of clients during his professional career, from those of modest means with basic needs, to those possessing tens of millions of dollars in assets and requiring sophisticated planning. He is a frequent lecturer and presenter on estate planning topics and is routinely invited to speak before financial institutions, civic groups, and business...
(212) 242-8300 18 E. 48th Street, Ste. 1001
New York, NY 10017
Michael Ettinger
(516) 327-8880Free Consultation
New Hyde Park, NY Estate Planning Lawyer
37 years experience
Andrew J. Gilbride
(631) 591-2227Free Consultation
Riverhead, NY Estate Planning Lawyer
Steven Zalewski
Claimed Lawyer Profile
Baldwin, NY Estate Planning Attorney. 30 years experience
(800) 696-9529 805 Smith St
Baldwin, NY 11510
Free ConsultationEstate Planning, Divorce, Family and Probate
Elliot S. Schlissel
Claimed Lawyer ProfileLII GoldSocial Media
Lynbrook, NY Estate Planning Lawyer. 38 years experience
(800) 344-6431 479 Merrick Road
Lynbrook, NY 11563
Free ConsultationEstate Planning, Criminal, Divorce and Family
SUNY Buffalo Law School
Established in 1978, The Law Office of Elliot S. Schlissel is a multi-service firm of five lawyers committed to client-focused, cost-effective legal services in the Five Boroughs of New York City, Nassau and Suffolk Counties. Our law office provides high quality, personalized legal services regarding divorce, family law, foreclosure defense, criminal cases, real estate, personal injury, elder law, bankruptcy, and wills, trusts and estates. Mr. Schlissel graduated from SUNY Oswego in 1972 and attended the Hofstra and Buffalo law schools.
(718) 350-2802 80-30 164th St.
Jamaica, NY 11432
(631) 319-8262 105 Maxess Rd.
Melville, NY 11747
Steven M Adler Esq.
Claimed Lawyer ProfileSocial Media
Jericho, NY Estate Planning Lawyer. 28 years experience
(516) 876-1105 390 North Broadway
Suite 200
Jericho, NY 11753
Estate Planning, Business, Elder and Probate
Brooklyn Law School
Attorney Adler is a Long Island estate planning lawyer who has the dedication and experience you are looking for in your representative. When you come to the Law Offices of Steven M. Adler, you can have confidence in the help you can receive. Attorney Adler has dealt with all kinds of complications and hardships, and he is ready to stand beside you and assist you at this time. He obtained his Bachelor of Arts degree at the State University of New York at Albany. He later received his Juris Doctorate at Brooklyn Law School. When you come to this law...
Michael A. Markowitz
Claimed Lawyer ProfileSocial Media
Hewlett, NY Estate Planning Attorney. 27 years experience
1553 Broadway
Hewlett, NY 11557
Estate Planning, Business, Divorce and Landlord Tenant
Touro College Jacob D. Fuchsberg Law Center and Washington University School of Law
Many of my clients operate large companies. Normally they need a personalized approach that they cannot receive in a large law practice. I listen. I give options. I try to give realistic expectations. I believe success is proper execution after a client makes an informed decision. Examples of reported decisions: Hill v. Estate of Avnet, 13 Misc.3d 1210(A), 824 N.Y.S.2d 754 (Defeated partners' claim against deceased client's estate), Archdeacon v. Town of Oyster Bay, 12 Misc.3d 438, 813 N.Y.S.2d 289 (Suffolk Sup. Ct. 2006) (Reversed town on Article 78), Glazer v. AA Premier...
Elisha Wellerstein
Claimed Lawyer ProfileSocial Media
West Hempstead, NY Estate Planning Attorney. 4 years experience
(718) 473-0699 791 Bradley St
West Hempstead, NY 11552
Free ConsultationEstate Planning, Elder and Probate
Touro College
I am the founding principal of Wellerstein Law Group, P.C. With my years of experience as an accountant and business consultant, I am able to offer the most sound advice when it comes to your legal needs. My focus is on Estate Planning and Elder Law. My knowledge in law and tax matters come together to offer you and your family the best advice while you are planning for your future. I also heads the firm's Seminar Division. I am available for seminar/presentations to educate you and your groups in the basics of ElderLaw and Estate Planning. I can...
(718) 473-0699 60-45 Eliot Ave
Maspeth, NY 11378
(718) 473-0699 551 Madison Ave
Suite 1101
New York, NY 10022
(718) 473-0699 160 Remington Blvd
Ronkonkoma, NY 11779
Rudolf Karvay
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Garden City, NY Estate Planning Lawyer. 25 years experience
(800) 939-0235 100 Garden City Plaza
Garden City, NY 11530
Free ConsultationEstate Planning, Elder, Probate and Tax
Brooklyn Law School
Rudolf is a frequent lecturer on estate and trust topics and is a member of the Nassau County Bar Association where he serves on the Surrogate’s Court Committee. He is also a member of the Estate Planning Council of Nassau County. COMMUNITY WORK He is active in his community and currently serves as the President of the Board of Trustees of Bleuler Psychotherapy Center a not for profit mental health clinic located in Forest Hills, New York. He also serves on the Professional Advisory Committee of the Long Island Community Foundation and is a volunteer attorney...
Deborah Ellie Kaminetzky
Claimed Lawyer ProfileBlawgsearchSocial Media
Cedarhurst, NY Estate Planning Attorney. 26 years experience
(516) 374-0074 132 Spruce Street
Cedarhurst, NY 11516
Estate Planning, Divorce and Family
New York Law School
Deborah Kaminetzky is the founding member of Kaminetzky & Associates, P.C. Prior to starting the firm Ms. Kaminetzky was an associate at a local litigation firm where she primarily practiced matrimonial and family law. Deborah has also worked at the New York Department of Consumer Affairs where she was responsible for prosecuting unlicensed home improvement contractors and negotiating settlements for consumers. Ms. Kaminetzky is a member of the American Bar Association (General Practice, Solo and Small firm Division and Law Practice Management Sections), New York State Bar Association (Estate, Family Law and General Practice Sections), Nassau County...
David P. Badanes
Claimed Lawyer ProfileSocial Media
Garden City, NY Estate Planning Attorney. 13 years experience
(631) 239-1702 1225 Franklin Avenue
Suite 325
Garden City, NY 11530
Free ConsultationEstate Planning, Criminal, Divorce and Elder
St. John's School of Law
David Badanes Esq. - Experienced Long Island divorce lawyer and family law attorney serving Nassau and Suffolk counties. Concentrating in divorce, contested divorce, uncontested divorce, divorce mediation, matrimonial & family law and criminal defense. The Badanes Law Office is committed to providing optimal representation, while exceeding his clients’ expectations. He represents clients in Suffolk County, Nassau County and the New York City area with offices in Northport, Suffolk County and Garden City, Nassau County.
(631) 239-1702 842 Route 25A
Northport, NY 11768
Arnold M. Bottalico
Claimed Lawyer ProfileSocial Media
Garden City, NY Estate Planning Attorney. 25 years experience
(516) 543-1329 1225 Franklin Avenue
Suite 325
Garden City, NY 11530
Estate Planning, Foreclosure Defense, Insurance Claims and Probate
Maurice A. Deane School of Law at Hofstra University
Over twenty-three years of diversified legal experience. My practice areas include: Foreclosure Defense, Estate Planning, Real Estate, and Personal Injuries. Call for free consultation!
Marc Howard Weissman
Social Media
Garden City, NY Estate Planning Lawyer. 17 years experience
(516) 248-7844 1050 Franklin Avenue Suite 300
Garden City, NY 11530
Free ConsultationEstate Planning, Elder, Personal Injury and Probate
Rutgers School of Law-Newark
Elliot S. Schlissel
(800) 344-6431Free Consultation
Lynbrook, NY Estate Planning Lawyer
38 years experience
Rudolf Karvay
(800) 939-0235Free Consultation
Garden City, NY Estate Planning Lawyer
25 years experience
Ruth Plave
Claimed Lawyer ProfileSocial Media
Mineola, NY Estate Planning Attorney. 22 years experience
(516) 828-8433 168 Latham Road
Mineola, NY 11501
Free ConsultationEstate Planning and Probate
New York Law School
Ruth Z. Plave provides professional estate planning advice with a compassionate and client-centered approach. She also offers seasoned advice and assistance with the probate and administration process to individuals and families who have recently lost a loved one. With over 20 years of experience as a trusts and estates attorney working at large firms in Manhattan, Ms. Plave is uniquely qualified to provide for the estate planning and probate needs of individuals and families throughout the metropolitan New York area.
Robbie L Vaughn
Claimed Lawyer ProfileQ&ASocial Media
Mineola, NY Estate Planning Lawyer. 9 years experience
(516) 858-2620 393 Jericho Turnpike, Suite 208
Mineola, NY 11501
Free ConsultationEstate Planning, Bankruptcy, Business and Consumer
Touro College
Call The Law Firm of Vaughn & Weber, Pllc, at 516-858-2820 for help with your specific legal issue. Robbie and John are caring and dedicated New York lawyers. They provide their clients with fine legal service at a reasonable fee. They assist Suffolk County, Nassau County, Queens and Brooklyn residents with their Family Law Matters, Real Estate Closings, Real Estate Litigation, Collection Matters, Uncontested and Contested Divorces, Landlord-Tenant Matters, Foreclosure Defense, Loan Modifications, Foreclosure Settlement Conferences, General Civil Litigation and Bankruptcy Filings. They look forward to providing you with answers to your specific legal questions. You can call Robbie L. Vaughn...
Lori Somekh
Claimed Lawyer ProfileSocial Media
Bellerose, NY Estate Planning Lawyer. 22 years experience
(718) 740-3300 247-67 Jericho Tpke.
Bellerose, NY 11426
Estate Planning, Elder and Probate
St. John's University School of Law
Ms. Somekh enjoys serving her clients’ elder law needs especially those affecting their health and wealth. She has served in guardianship cases as court evaluator, court-appointed counsel, temporary guardian and guardian-ad-litem. She has served as a Judicial Hearing Officer for the State of New York, where hearing appeals of real property tax reductions cases. Prior to building a successful elder advocacy firm, Ms. Somekh was assistant vice president of First Northern Mortgagee Corp., and an associate of Cullen & Dykman, one of New York City’s oldest and largest law firms.

Ms. Somekh graduated from Pennsylvania State University in 1981 and received...
(718) 740-3300 247-67 Jericho Tpke.
Bellerose, NY 11426
David Bythewood
Claimed Lawyer ProfileSocial Media
Mineola, NY Estate Planning Attorney. 33 years experience
(516) 741-0066 85 Willis Avenue,Suite J
Mineola, NY 11501
Free ConsultationEstate Planning, Appeals, Business and Civil Rights
Maurice A. Deane School of Law at Hofstra University
Adam C Neal
Claimed Lawyer ProfileSocial Media
Mineola, NY Estate Planning Lawyer. 4 years experience
(347) 598-3990 170 Old Country Road
Suite 600
Mineola, NY 11501
Free ConsultationEstate Planning, Criminal, DWI and Traffic Tickets
Fordham University School of Law
"Finding the right attorney can be stressful and confusing, and lawyers are often only needed when something unexpected or tragic has happened. Whatever problem you face, whether you or someone you know was arrested, received a traffic ticket, was injured in an accident, or something else, Adam C. Neal Law is here to handle the problem so you don't have to." Adam C. Neal, Esq. is a graduate of both Fordham Law School and Columbia University and spent many years as a prosecutor for the Nassau County District Attorney's office. He has handled thousands of criminal cases, appearing in...
(347) 598-3990 106 West 32nd Street
New York, NY 10001
(347) 598-3990 106-15 Queens Blvd
Forest Hills, NY 11375
Suzanne A. Ettinger
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
New Hyde Park, NY Estate Planning Lawyer. 25 years experience
(516) 327-8880 3000 Marcus Ave
#1E7
New Hyde Park, NY 11042
Free ConsultationEstate Planning, Elder and Probate
Touro College
Aaron Elliot Futterman
Claimed Lawyer ProfileSocial Media
Valley Stream, NY Estate Planning Attorney. 18 years experience
(516) 323-8559 70 East Sunrise Highway
Suite 513
Valley Stream, NY 11581
Free ConsultationEstate Planning, Elder and Probate
Hofstra Univeristy School of Law
Mr. Futterman established the law firm of Futterman & Lanza in Smithtown, New York after working for several years at a premier Long Island Elder Law and Estate Planning firm and after establishing a successful solo practice located in Commack, New York. An adjunct professor at a Long Island based College, Mr. Futterman’s work experience as a Certified Public Accountant with two of the world’s largest public accounting firms enhances his ability to resolve the complex legal issues that arise in his Estate Planning, Tax, and Elder Law practice. The legal and tax experience Mr. Futterman has acquired...
(631) 979-4300 222 E Main St # 314
Smithtown, NY 11787
Arthur Irving Blutter
Claimed Lawyer ProfileSocial Media
Plainview, NY Estate Planning Lawyer. 37 years experience
(516) 433-7777 497 South Oyster Bay Road
Plainview, NY 11803
Free ConsultationEstate Planning, Bankruptcy, Foreclosure Defense and Tax
Hofstra University
Experienced Foreclosure & Bankruptcy Attorney serving Brooklyn, Queens, Nassau, Suffolk & Kings County. Helping clients with back taxes, tax audits, chapter 7, chapter 11 and chapter 13 bankruptcies.
(718) 529-7777 61-43 186th Street
Queens, NY 11366
George Evangelos Patsis
Claimed Lawyer ProfileSocial Media
Lindenhurst, NY Estate Planning Attorney. 16 years experience
(631) 225-4601 152 North Wellwood Avenue
Suite 1
Lindenhurst, NY 11757
Free ConsultationEstate Planning, Elder, Landlord Tenant and Probate
Hofstra University
After Nearly Two Decades Practicing Law, George E. Patsis Has Served Each & Everyone Of His Clients With The Utmost Dedication, Honorability, Experience & Success. Nothing Is As Important To Mr. Patsis Then His Commitment To Providing The Highest Quality Of Legal Services Within All Areas Of Law. Mr Patsis Is More Than Just An Attorney, He Is Someone You Can Count On. Though Compassionate & Understanding, Mr. Patsis Is Strategic & Expeditious Which Allows Him To Exceed Clients Expectations. At Patsis Law our Long Island Attorneys are always here to help you with your legal...
Reena Gulati
Claimed Lawyer ProfileSocial Media
Lake Success, NY Estate Planning Attorney. 21 years experience
3000 Marcus Avenue
Suite 1E5
Lake Success, NY 11042
Estate Planning, Business and Real Estate
Result oriented attorney. Stratigically guiding clients in their legal matters.
Mark Nathanson
(516) 568-0000
Lynbrook, NY Estate Planning Attorney
50 years experience
Amideo Nicholas Guzzone
(631) 588-5000Free Consultation
Centereach, NY Estate Planning Lawyer
James Andrew Mcglynn
Claimed Lawyer Profile
Bethpage , NY Estate Planning Lawyer. 14 years experience
339 Hicksville Road
# 967
Bethpage , NY 11714
Free ConsultationEstate Planning, Business, Criminal and Elder
New York Law School
Lance Howard Meyer
Claimed Lawyer Profile
Lake Success, NY Estate Planning Lawyer. 11 years experience
(516) 488-2255 Suite 107
Lake Success, NY 11042
Free ConsultationEstate Planning, Business, Criminal and Divorce
Maurice A. Deane School of Law at Hofstra University
I am dedicated to providing quality and affordable legal representation to all of my clients. I care about each and every client's individual needs and goals and work vigorously to allow my clients to realize their goals. I am available to my clients 24/7 should they need me. I treat my client's cases as if they were my own and will never stop fighting on their behalf. I am honest with all of my clients and will always advise my clients as to what is in their best interests.
Elliot D. Samuelson
Claimed Lawyer ProfileSocial Media
Garden City, NY Estate Planning Lawyer. 56 years experience
(516) 584-4685 300 Garden City Plaza
Suite 444
Garden City, NY 11530
Estate Planning, Arbitration & Mediation, Civil Rights and Elder
Since 1961, Attorney Elliot D. Samuelson has represented clients in divorce and family law cases. With more than 50 years of experience in the field, he is a strong advocate capable of reaching fair settlements, as well as winning verdicts when litigation is in the best interests of his clients. More information is available by calling (516) 584-4685 or visiting www.samuelsonhause.net.
Mark Nathanson
Claimed Lawyer ProfileLII GoldSocial Media
Lynbrook, NY Estate Planning Attorney. 50 years experience
(516) 568-0000 81 Hempstead Ave.
Lynbrook, NY 11563
Estate Planning, Business, Landlord Tenant and Real Estate
Brooklyn Law School
Brian Stephan Devery
Claimed Lawyer ProfileSocial Media
Mineola, NY Estate Planning Attorney. 14 years experience
(516) 433-0480 393 Jericho Turnpike
Suite 208
Mineola, NY 11501
Estate Planning, Bankruptcy, Business and Foreclosure Defense
Maurice A. Deane School of Law at Hofstra University
I am an attorney who practices in the areas of Real Estate, Foreclosures, Short Sales, Loan Modifications, Bankruptcy, Wills, Trusts & Estates, Civil Litigation and Small Business matters. My law firm consists of myself and my wife and we have been in practice since 2003. We pride ourselves on treating clients with the respect they deserve and the service they need.
Peter Arcese
Claimed Lawyer ProfileSocial Media
Garden City, NY Estate Planning Attorney. 27 years experience
(516) 742-8735 Of Counsel, Donlon & Harold P.C.
350 Old Country Rd, Ste 101
Garden City, NY 11530
Estate Planning, Arbitration & Mediation and Elder
New York University School of Law and Maurice A. Deane School of Law at Hofstra University
Vanessa Icolari
Claimed Lawyer ProfileSocial Media
Valley Stream, NY Estate Planning Lawyer.
(855) 549-4557 32 W Merrick Road
Valley Stream, NY 11580
Estate Planning, Business, Elder and Family
Columbia Law School
The Law Office of Vanessa Icolari handles a variety of Trusts and Estates Law, Elder Law, Family Law, Business Law and Special Needs Planning matters. Vanessa offers free initial consultations, bilingual Spanish/English assistance, and Notary Public services. Vanessa R. Icolari, Esq. is a graduate of Columbia Law School and a member of the New York State Bar Association. Vanessa has been licensed to practice law in New York since 2010, and has worked in a variety of legal sectors including government, judicial, non-profit, and corporate. In college and law school Vanessa interned for an New York...
Paul King
Claimed Lawyer Profile
Jericho, NY Estate Planning Lawyer. 11 years experience
(646) 406-8334 366 North Broadway
Suite 304
Jericho, NY 11753
Estate Planning, Criminal, Elder and Probate
Touro Law School
Theodore Robinson
Claimed Lawyer Profile
Hempstead, NY Estate Planning Lawyer. 43 years experience
(516) 248-6600 26 St. Paul's Place
Hempstead, NY 11501
Estate Planning, DWI, Personal Injury and Probate
Brooklyn Law School
When you call this law firm, you get Ted Robinson, not an Associate. This is a personalized law firm that after 36 years has enough experience to know about all kinds of cases so they can be reviewed and handled or referred out to the right expert in any particular field. After 36 years Ted has had experiences in most fields of law and met many, mnay great attorneys to refer to - all with 20 or more years of experience. Ted cares about his clients and they know it.
Andrew M Lamkin
Claimed Lawyer Profile
Plainview, NY Estate Planning Attorney. 10 years experience
(516) 605-0625 527 Old Country Rd.
Plainview, NY 11803
Free ConsultationEstate Planning and Elder
Andrew Lamkin is principal in the law firm of Andrew M. Lamkin, P.C., where he focuses his practice in the areas of elder law, estate planning and special needs planning, including Wills and Trusts, Medicaid planning and estate administration. He is admitted to practice law in New York and New Jersey. Andrew is a member of the New York State Bar Association, Nassau County Bar Association, Suffolk County Bar Association and New Jersey State Bar Association. Andrew is also a member of the Elder Law and Trusts and Estates sections of the Nassau County Bar Association, the Elder Law and Probate...
Dennis McCoy
(631) 360-5600
Smithtown, NY Estate Planning Lawyer
10 years experience
George L. Roach
(631) 360-5600
Smithtown, NY Estate Planning Lawyer
40 years experience

Estate Planning Lawyers in Nearby Cities

Estate Planning Lawyers in Nearby Counties