Gene M. Carlino

Gene M. Carlino is a Partner with Pannone Lopes Devereaux & O’Gara LLC, where he represents clients in estate, trust, and tax matters. With more than 25 years of experience, he advises individuals, families, fiduciaries, and businesses on sophisticated planning, administration, probate, Medicaid eligibility, and trust litigation concerns across jurisdictions.

Gene earned an LL.M. in Taxation from New York University School of Law and a J.D. from Boston University School of Law. He also received a B.S. in Accountancy from Providence College, where he graduated magna cum laude with distinction. He advises clients on federal and state taxation, including contested assessments before the Internal Revenue Service. He represents taxpayers during examinations, appeals, and litigation in the United States Tax Court, the United States Court of Federal Claims, federal district courts, and related administrative proceedings involving complex tax disputes and liabilities.

Gene’s estate planning work includes revocable and irrevocable trusts, life insurance trusts, grantor-retained annuity trusts, special needs planning, noncitizen spouse planning, domestic asset protection trusts, and other advanced strategies. He helps clients structure plans to preserve assets, reduce uncertainty, and support the orderly transfer of wealth to future generations with confidence. In probate and trust administration, he guides fiduciaries and beneficiaries through responsibilities, disputes, and court proceedings. He also handles estate litigation involving trust interpretation, contested administration, and related conflicts, helping clients address sensitive financial matters with a clear legal strategy and practical attention to long-term consequences and fiduciary obligations.

Gene M. Carlino is also experienced in elder law and Medicaid planning, assisting clients with eligibility strategies, plan implementation, and administrative appeals. His tax collection work includes installment agreements, Offers in Compromise, penalty abatement requests, and guidance to limit unnecessary exposure to enforcement actions and penalties during negotiations. Recognized as a Fellow of the American College of Trust and Estate Counsel, he has also received honors from Best Lawyers, Rhode Island Monthly, Martindale-Hubbell, and the Rhode Island Bar Journal.

Law Office Affiliations

• Partner, Pannone Lopes Devereaux & O’Gara LLC
• Member, Rhode Island Bar Association
• Member, Massachusetts Bar Association
• Member, Florida Bar Association
• Member, National Academy of Elder Law Attorneys, Tax Steering Committee
• Member, Greater Boca Raton Estate Planning Council
• Fellow, American College of Trust and Estate Counsel (ACTEC)

Licensed State

• Rhode Island
• Massachusetts
• Florida

Education

• New York University School of Law
  Master of Law (LLM)
• Boston University School of Law
  Juris Doctor (JD)
• Providence College
  Bachelor of Science (BS)

Awards & Badges