Shifra Herzberg is a Special Counsel in Sullivan & Cromwell’s New York office and is a member of the Estates and Personal Group. Her practice focuses on sophisticated planning, estate administration and business succession planning for high net worth individuals and family groups. Shifra advises high net worth and ultra-high net worth clients on sophisticated estate planning and estate administration matters. Shifra counsels clients on the planning, implementation, and administration of multi-generational wealth transfer strategies consistent with their overall family goals and values. Further, Shifra advises on post-mortem planning involving maximizing income tax basis of assets, meeting charitable objectives and mitigating valuation risks.