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Salvatore M. Di Costanzo

Maker, Fragale & Di Costanzo, LLP

Salvatore M. Di Costanzo

Maker, Fragale & Di Costanzo, LLP

Salvatore M. Di Costanzo

Maker, Fragale & Di Costanzo, LLP

Salvatore M. Di Costanzo is a partner with the firm of Maker, Fragale & Di Costanzo, LLP located in Rye, New York and Yorktown Heights, New York. Mr. Di Costanzo is an attorney and accountant whose main area of practice is elder law and special needs planning which consists of wills, trusts, probate and administration of estates, medicaid planning, asset preservation, nursing home and home care planning and planning for individuals with special needs. Prior to being a partner with Maker, Fragale & Di Costanzo, LLP, Mr. Di Costanzo was a partner with McMillan, Constabile, Maker & Perone, LLP.  He began his legal career as a tax attorney with Ernst & Young, LLP in its estate and business succession planning group, where he provided estate planning and income tax services for individuals, corporate executives, and closely-held business owners, as well as estate and trust taxation and administration services. Prior to practicing law, Mr. Di Costanzo was an auditor with Deloitte & Touche, LLP in Stamford, CT. He earned a B.B.A. in accounting from Siena College and a J.D. from Pace University School of Law. Mr. Di Costanzo is a member of the National Academy of Elder Law Attorneys (NAELA) while also being a member of the elder law sections of the New York State Bar Association (NYSBA) and Westchester County Bar Association (WCBA). He is a current membered of the executive committee of the NYSBA elder law section where he has served as committee chair for several committees including the estate tax planning and estate administration committee, sponsorship committee and membership committee.  He is past chair of the elder law section of the WCBA.  Mr. Di Costanzo serves on the Board of Directors of the WCBA in addition to several philanthropic organizations.  He is licensed to practice law in New York, Connecticut, the United States Supreme Court, United States District Court for the Southern District of New York, and the United States Tax Court. Mr. Di Costanzo is a frequent author and lecturer on current elder law and special needs topics.Since 2013, Mr. Di Costanzo has been selected each year by the rating service, Super Lawyers as a New York Metro leading elder law attorney.  In 2014, he was the recipient of the Above the Bar Award as the leading attorney in Westchester County under the age of forty.  He can be reached at (914) 925-1010 or via e-mail at  Visit his practice specific website at

Firm Description

We provide Elder Law and Estate Planning for residents of New York.

  • Elder Law
  • Estate Planning
  • Medicaid and Medicare
  • Long Term Planning
  • Guardianships
  • Wills and Trusts
  • Taxation
  • Probate and Estate Administration


Please contact this attorney for firm hours by clicking here.


What Is an Elder Law Attorney?

Main Office

2074 Crompond Road
Yorktown Heights, NY 10598

350 Theodore Fremd Avenue
Rye, NY 10580

On the web

View Firm Website

Medicaid Rules, etc

View All Elder Law Topics Questions & Answers State Medicaid Information