Cona Elder Law


Sarah B. Rebosa

Senior Counsel

Sarah B. Rebosa is Senior Counsel at Cona Elder Law, focusing on estate planning and estate and trust administration. Sarah has over 20 years of experience working with clients of varied net worth to implement their estate planning, whether the primary focus is estate tax planning or simply ensuring that property passes in the manner intended. Sarah regularly advises on gifting strategies through the use of SLATs, ILITs and other lifetime trusts, succession planning for family-owned real estate and closely-held businesses, and charitable giving, and creates and implements the overall estate plan to accomplish her clients’ objectives. With every client, she evaluates their overall estate plan and guides them accordingly. Sarah’s extensive experience with tax planning also extends to the preparation of estate and gift tax returns and fiduciary income tax returns. With respect to estate administration, Sarah regularly handles all aspects of administration from inception to settlement of estates, which includes probate, administration and miscellaneous court proceedings, preparation of informal and judicial estate accountings, as well as consulting with the firm’s litigation team on contested Surrogate’s Court matters, including compulsory accountings, contested accountings and Will contests.


  • Master of Laws (LL.M.), Taxation, New York University School of Law
  • Juris Doctor, Benjamin N. Cardozo School of Law
  • Bachelor of Arts, Binghamton University, School of Management


  • United States Tax Court
  • New York State Bar


  • Court Rostered Mediator for the Suffolk County Surrogate’s Court

Professional Organizations

  • Nassau County Bar Association, Member
  • New York State Bar Association, Member

Charitable Activities/Community Initiatives

  • Long Island Cares, Inc., Volunteer

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