# Meliora Law, PLLC

> Women-owned boutique law firm in New York's Capital District, advising clients statewide and nationally on business, tax, health care, and estate matters.

Sophisticated Counsel, Predictable Options.

316 Delaware Avenue, Suite 25, Delmar, NY 12054 · (518) 219-6950 · Areas served: New York, United States.

## Main pages

- [Meliora Law](https://meliorafirm.com/): Women-owned boutique law firm in New York's Capital District, advising clients statewide and nationally on business, tax, health care, and estate matters.
- [Practice Areas](https://meliorafirm.com/practices): Corporate and transactional, tax, health care, trusts and estates, commercial real estate, litigation, and fractional general counsel services.
- [Attorneys](https://meliorafirm.com/people): The attorneys of Meliora Law: counsel you know, trust, and can call when issues arise, across business, tax, health care, and estate matters.
- [About Meliora Law](https://meliorafirm.com/about): How Meliora Law is built: a women-owned boutique firm founded to make legal services more responsive to client needs and practical realities.
- [Who We Serve](https://meliorafirm.com/who-we-serve): The clients Meliora Law works with: business owners, growing companies, health care organizations, and individuals and families planning ahead.
- [Collaborations with CPAs & Advisors](https://meliorafirm.com/collaborations): How Meliora Law works alongside CPAs, financial advisors, consultants, and other professionals who share clients, and how to start a conversation.
- [Careers](https://meliorafirm.com/careers): Open positions at Meliora Law, a women-owned boutique law firm in Delmar, New York, and how to get in touch about joining the team.
- [Insights](https://meliorafirm.com/insights): Articles from Meliora Law's attorneys on developments in tax, health care, nonprofit and business law, from audit rules to charitable gaming.
- [Contact Meliora Law](https://meliorafirm.com/contact): Reach Meliora Law in Delmar, New York, in the Capital District near Albany, by phone or email, or send the firm a message through the contact form.

## Practice groups

- [Corporate & Transactional](https://meliorafirm.com/practices/corporate-transactional): Formations, mergers and acquisitions, governance, contracts, restructurings and succession planning for businesses in the Capital Region and beyond.
- [Tax](https://meliorafirm.com/practices/tax): Audit representation and tax controversy before the IRS and New York State, plus business, transactional, multi-state, and estate and gift tax planning.
- [Trusts & Estates](https://meliorafirm.com/practices/trusts-estates): Estate planning, trusts, advanced directives and powers of attorney, Medicaid planning, and estate administration for New York individuals and families.
- [Health Care Law](https://meliorafirm.com/practices/health-care): Regulatory compliance, OMIG audits and investigations, transactions, licensing and MSO arrangements for New York health care providers and organizations.
- [Commercial Real Estate](https://meliorafirm.com/practices/commercial-real-estate): Acquisitions and dispositions, commercial leasing and real estate financing for New York buyers, sellers, landlords, tenants, lenders and borrowers.
- [Litigation](https://meliorafirm.com/practices/litigation): Business and commercial litigation, estate litigation, guardianships, and Surrogate's Court proceedings for New York businesses and families.
- [Fractional General Counsel Services](https://meliorafirm.com/practices/general-counsel): Ongoing outside general counsel for founder-led businesses, growing companies and nonprofits that are not ready for full-time in-house counsel.

## Practice subpages

- [Business Formations & Entity Selection](https://meliorafirm.com/practices/corporate-transactional/business-formations): Entity selection and formation for New York businesses: LLCs, S corporation elections, PCs and PLLCs, operating agreements, and flat fee formation packages.
- [Mergers & Acquisitions](https://meliorafirm.com/practices/corporate-transactional/mergers-acquisitions): Counsel for buying or selling a business, from term sheet through due diligence to closing, for buyers and sellers of New York companies.
- [Corporate Governance and Equity](https://meliorafirm.com/practices/corporate-transactional/governance-equity): Shareholder and operating agreements, board consents, cap table cleanup, equity arrangements, business divorce, and New York MWBE certification records.
- [Contracts & Commercial Agreements](https://meliorafirm.com/practices/corporate-transactional/contracts-commercial-agreements): Review, drafting and negotiation of vendor agreements, master services agreements, NDAs, licensing agreements and standard form contracts for businesses.
- [Corporate Restructurings](https://meliorafirm.com/practices/corporate-transactional/restructurings): Entity conversions, ownership changes, mergers and consolidations, and orderly wind-downs and dissolutions when a business structure no longer fits.
- [Business Succession Planning](https://meliorafirm.com/practices/corporate-transactional/business-succession-planning): Succession planning for business owners: transfers to family or key employees, buy-sell agreements, contingency plans, and whether an ESOP makes sense.
- [Estate Planning](https://meliorafirm.com/practices/trusts-estates/estate-planning): Wills, trusts, powers of attorney, health care proxies and living wills, with estate tax planning coordinated alongside accountants and financial planners.
- [Trust Planning & Administration](https://meliorafirm.com/practices/trusts-estates/trust-planning-administration): Trust planning for probate avoidance, long-term care costs, disability support and estate tax exposure, plus administration for trustees and beneficiaries.
- [Advanced Directives & Powers of Attorney](https://meliorafirm.com/practices/trusts-estates/advanced-directives-powers-of-attorney): Powers of attorney, health care proxies, living wills and HIPAA authorizations: choosing the right agents and executing the documents correctly.
- [Medicaid Planning & Elder Law](https://meliorafirm.com/practices/trusts-estates/medicaid-planning-elder-law): Planning for New York long-term care costs: asset protection strategies, Medicaid eligibility planning, and Medicaid applications handled start to finish.
- [Estate Administration & Probate](https://meliorafirm.com/practices/trusts-estates/estate-administration-probate): Guiding executors, administrators and beneficiaries through probate: court filings, accountings, creditor claims, fiduciary tax returns and distributions.
- [Regulatory & Compliance](https://meliorafirm.com/practices/health-care/regulatory-compliance): Compliance programs, Medicaid and Medicare billing rules, HIPAA, and self-disclosures for New York health care providers facing state and federal requirements.
- [Audits & Investigations](https://meliorafirm.com/practices/health-care/audits-investigations): Health care audit responses, appeals, voluntary self-disclosures, repayment negotiations and corrective action plans for providers facing OMIG and DOH review.
- [Health Care Transactions](https://meliorafirm.com/practices/health-care/transactions): Health care mergers, acquisitions and affiliations: structuring, regulatory due diligence, CON and change of ownership filings, and Medicaid enrollment.
- [Licensing & Credentialing](https://meliorafirm.com/practices/health-care/licensing-credentialing): Licensure applications, Certificate of Need filings, change of ownership approvals, license renewals, and OPMC matters for New York providers and facilities.
- [MSO Arrangements](https://meliorafirm.com/practices/health-care/mso-arrangements): MSO structuring and documentation under New York's corporate practice of medicine and fee-splitting rules, from services agreements to physician contracts.
- [Business and Commercial Litigation](https://meliorafirm.com/practices/litigation/business-commercial): Contract breaches, partner and shareholder disputes, fiduciary claims, and defense of business claims, in negotiation, mediation, arbitration or court.
- [Estate Litigation](https://meliorafirm.com/practices/litigation/estate): Will contests, executor and trustee disputes, disagreements among heirs and beneficiaries, and proceedings in New York Surrogate's Court.
- [Guardianships](https://meliorafirm.com/practices/litigation/guardianships): Guardianship petitions for aging parents and adults with disabilities, contested guardianship proceedings, and weighing less restrictive alternatives.

## Open positions

- [Senior Attorney, Corporate & M&A Practice](https://meliorafirm.com/careers/senior-attorney-corporate): Meliora Law is seeking an experienced attorney to join its Corporate & M&A Practice. Hybrid-remote, full-time, 7+ years of experience. Albany, New York area.
- [Senior Counsel, Fractional General Counsel, Corporate & Commercial Real Estate](https://meliorafirm.com/careers/senior-counsel): Meliora Law is seeking an experienced Senior Counsel to support its Fractional General Counsel, Corporate, and Commercial Real Estate practice groups. Fully remote, full-time or part-time, 8+ years of experience.

## Attorneys

- [Jennie Shufelt](https://meliorafirm.com/people/jennie-shufelt): Founding Member. Health care, corporate, and commercial litigation attorney.
- [Erika Wood](https://meliorafirm.com/people/erika-wood): Founding Member. Tax, Corporate, and Estate Planning attorney.
- [Katherine Dievendorf](https://meliorafirm.com/people/katherine-dievendorf): Founding Member. Estate Planning and Elder Law attorney.
- [Elizabeth O’Reilly](https://meliorafirm.com/people/elizabeth-oreilly): Associate Attorney. Trusts & Estates and Health Care attorney.
- [Erin Butler](https://meliorafirm.com/people/erin-butler): Associate Attorney. Corporate and tax attorney.
- [Sarrinah Ahmed](https://meliorafirm.com/people/sarrinah-ahmed): Associate Attorney. Health Care and Litigation attorney.

## Insights

- [Form 990 Transparency Initiative: What Fiscal Sponsors Need to Know](https://meliorafirm.com/insights/form-990-transparency-initiative): On April 23, 2026, the U.S. Department of the Treasury announced a new Form 990 Transparency Initiative, signaling that the IRS will revise its annual information return to require significantly more detailed reporting by 501(c)(3) organizations.
- [New York Medicaid Is in the Federal Crosshairs](https://meliorafirm.com/insights/new-york-medicaid-federal-crosshairs): On March 3, 2026, the Centers for Medicare & Medicaid Services sent a pointed and detailed letter to Governor Hochul, the New York State Department of Health, and the Office of the Medicaid Inspector General demanding responses to a long list of questions directed at the state's program integrity efforts.
- [Digital Fundraising and AI: Legal Considerations for Nonprofits](https://meliorafirm.com/insights/digital-fundraising-ai-nonprofits): Gone are the days when nonprofits could rely solely on print ads, mailings, and word-of-mouth to raise funds.
- [Mental Health Parity and Addiction Equity Act (MHPAEA) Updates](https://meliorafirm.com/insights/mhpaea-updates): On September 9, 2024, the U.S. Departments of Health and Human Services, Labor, and the Treasury released new final rules updating the Mental Health Parity and Addiction Equity Act.
- [Top Ten Things to Know about Not-for-Profit Raffles in New York](https://meliorafirm.com/insights/nonprofit-raffles-new-york): Raffles are an excellent way for not-for-profit organizations in New York State to raise funds for charitable causes.
- [Elect to Save: Understanding New Form 15620 for 83(b) Elections](https://meliorafirm.com/insights/form-15620-83b-elections): The IRS recently released Form 15620, simplifying the process of making Section 83(b) elections.

## Optional

- [Privacy Policy](https://meliorafirm.com/privacy-policy): How Meliora Law handles information collected through this website.