Areas of Practice include:

Estates, Trusts & Personal Planning
Wealth Management

Gay M. Pomeroy is a partner at Mackenzie Hughes and chairman of its Estates Department. He concentrates his practice in estate planning, including the drafting of wills, a variety of trusts, living wills and powers of attorney. He has a broad range of experience in estate tax planning as it relates to the use of trusts, such as testamentary trusts, personal residence trusts, life insurance trusts and charitable remainder trusts. He is also counsel to the Central New York Community Foundation and is a trustee of the Flora Bernice Smith Foundation and a trustee of The Richard Mather Fund.

He received his Bachelor of Arts degree in 1963 from Syracuse University and graduated summa cum laude in 1966 from Syracuse University College of Law with a Juris Doctorate. Gay was admitted to the New York Bar in 1966 and the Florida Bar in 1979. While attending SU, he was a member of Phi Kappa Phi, Phi Delta Phi, Order of the Coif and the Justinian Honor Society.

Gay is also a member of the Onondaga County, New York State (Trusts and Estates Section), and American Bar Associations. In addition, he is a Fellow of the American College of Trust and Estate Council. He has served as an instructor at University College of Syracuse University as well. He has been listed in the Trusts and Estates Section of "Best Lawyers in America" for 2007 and the previous ten years.

Gay is secretary of the Syracuse University Varsity Club, a board member of the Syracuse University Hardwood Fund and a board member of the Boys & Girls Clubs of Syracuse.

In his spare time, he enjoys golfing, bowling, traveling, and operating the time clock at SU basketball and lacrosse games.