With sadness we report the passing of our retired partner and Senior Counsel Richard B. Covey at age 94.

Dick graduated from Harvard College (where he played on the varsity basketball team) in 1950 and from Columbia University Law School in 1955.

After a few years at another firm, he joined Carter Ledyard in 1961 and became a partner in 1965 specializing in tax and estate planning issues, a field in which he soon became a recognized national expert.

For many years Dick acted as special tax counsel to the American Bankers Association and also delivered a major annual lecture on the year's developments at the University of Miami Estate Planning Institute. He was the originator, editor and primary author of Practical Drafting, the basic periodical for new ideas in the estate planning field, and also the author of two books, Marital Deduction and Credit Shelter Dispositions and the Use of Formula Provisions (U.S. Trust 4^th ed. 1997) and Generation-Skipping Transfers in Trust (American Bankers Association, 3^rd ed. 1978)

He received an Honorary Doctor of Laws degree from the University of Miami and was a fellow of the American College of Trust and Estate Counsel.

Arrangements have not yet been finalized.