Lockwood & Hayes Attorneys at Law · Established 1987
Established 1987 · Manhattan · New York Bar

Counsel for families and closely-held businesses, across generations.

Lockwood & Hayes is a small New York firm advising on estate planning, trusts, and the orderly transition of family-owned businesses. We work in long, careful relationships — not transactions.

Schedule a consultation By referral and direct introduction · No walk-ins
About the firm

Deliberate work, done carefully.

For nearly four decades, Lockwood & Hayes has counseled clients through the moments where law touches family, money, and legacy — drafting and updating wills, structuring trusts, transitioning a business to the next generation, and quietly resolving the disputes that arise when those matters are left undone.

We are intentionally small. The two named partners do the work themselves. There is no associate layer, no rotating contact, and no junior attorney who learns on your matter. When you call, you reach the lawyer handling your file — not an intake coordinator.

We are also intentionally selective about new engagements. We accept clients by referral and direct introduction, after a no-charge initial conversation. Our practice depends on the kind of trust that takes years to earn, and we organize the firm around protecting it.

1987Founded
2Named partners
$1.4BTrust assets under counsel
0Bar complaints, lifetime
The partners

Two attorneys. Direct access.

PORTRAIT
Eleanor M. Lockwood
Founding Partner

Eleanor founded the firm in 1987 after eight years at Cleary Gottlieb, where she advised on cross-border trust and estate matters. Her practice focuses on multi-generational wealth transfer, charitable planning, and the fiduciary issues that arise when family-owned businesses change hands.

Education
J.D., Yale Law School, 1979 · A.B., Princeton, 1976
Bars
New York · Connecticut
Recognitions
Best Lawyers in America (Trusts & Estates), 2008–present · NYSBA Trusts & Estates Section, past chair
Languages
English · French
PORTRAIT
Samuel D. Hayes
Partner

Samuel joined the firm in 1996 from Davis Polk and was named partner in 2003. His practice centers on closely-held business succession, shareholder agreements, and the transactional work that supports family-business continuity. He also handles the firm's small but active litigation docket on contested trust matters.

Education
J.D., Columbia Law School, 1992 · B.A., Williams College, 1989
Bars
New York · New Jersey · U.S. Tax Court
Recognitions
Super Lawyers (Estate & Trust Litigation), 2014–present · Adjunct Faculty, Columbia Law (Trust Disputes)
Languages
English · Spanish
Practice areas

Where we focus our attention.

We do a small number of things, carefully. We do not take matters outside these areas — we refer them to colleagues we trust.

I.

Wills & estate planning

Drafting and periodic review of wills, revocable trusts, healthcare directives, and powers of attorney. Coordinated planning for couples and across multiple generations of a family.

II.

Trust formation & administration

Establishment of revocable, irrevocable, charitable, and special-needs trusts. Ongoing trustee counsel, fiduciary accounting, and trust modifications.

III.

Business succession

Planning the orderly transition of family-owned businesses — buy-sell agreements, voting trusts, governance documents, and the tax-efficient transfer of operating equity to the next generation.

IV.

Estate & trust litigation

Will contests, breach-of-fiduciary-duty matters, accountings, and trust-modification proceedings before the New York Surrogate's Courts. Discreet, settlement-favored when possible.

V.

Charitable & philanthropic planning

Structuring private foundations, charitable lead and remainder trusts, and donor-advised vehicles. Counseling families through multi-generational charitable governance.

VI.

Cross-border & multi-jurisdictional matters

Advising clients with assets, businesses, or beneficiaries outside the United States. Coordination with counsel in the United Kingdom, France, and Latin America.

Notable engagements

A representative sampling.

Client identities are not disclosed. The matters below are described in general terms with the consent of the families involved.

2024 Advised three generations of a Manhattan family on the consolidation of multiple revocable trusts and the transition of a 60-year-old privately-held business to second-generation ownership.
2023 Represented co-trustees in a contested accounting matter before New York County Surrogate's Court; resolved by settlement preserving family relationships.
2022 Structured a charitable lead annuity trust funding a multi-generational family foundation; coordinated with U.S. and U.K. tax counsel.
2021 Drafted shareholder and voting-trust agreements for a fourth-generation family business in connection with the orderly admission of seven cousins as equity holders.
2020 Advised the executor of a complex estate involving real property in three states and a closely-held publishing concern; estate closed without litigation.
Contact

Schedule a confidential conversation.

Initial consultations are without charge and held in confidence. They are typically arranged by introduction from a current client, an accountant, or another attorney — but we are open to direct inquiries from individuals whose situations align with our practice.

Office
420 Lexington Avenue, Suite 1840
New York, NY 10170
By appointment · 4 train to 42nd / Grand Central
Telephone
(212) 555-0168
Reception, Monday through Friday
Correspondence
[email protected]
Confidential matters by encrypted email on request
Hours
Monday through Friday
9:00 AM – 5:30 PM
Closed Saturday, Sunday, and Federal holidays

Request an introduction

One of the partners will respond personally within two business days.

Communications through this form are received in confidence but do not establish an attorney-client relationship. Please do not include sensitive details until we have spoken.