Our New York-Florida Connection
Howard S. Krooks, Esq., CELA, CAP, a partner of Elder Law Associates PA, maintains an active
presence in the New York legal community. Mr. Krooks has practiced elder law and estate
planning in New York since 1991 and is Of Counsel to Amoruso & Amoruso, LLP in Rye Brook,
New York. Mr. Krooks serves clients throughout the Metropolitan New York area through his
Westchester County, New York office. He also represents clients who split their time between
Florida and New York, and the adult children of such individuals.
Before relocating to Florida, Mr. Krooks was a longtime, native New Yorker who practiced elder
law, estate planning and special needs planning for nearly 15 years in New York. He is a longtime
member and former Chair of the New York State Bar Association Elder Law Section. He
maintains his professional and personal ties to New York, working closely with Amoruso &
Amoruso LLP on a daily basis and visiting the New York office frequently.

When it comes to planning for a dual residence client, many issues arise that are most
effectively handled by an attorney knowledgeable of the legal particulars of both states. For
instance, estate planning documents
prepared for the dual residence client
must address issues indigenous to both
jurisdictions. Mr. Krooks utilizes his elder
law and estate planning experience in
New York and Florida when preparing
these documents to suggest the
plan most appropriate for the dual
residence client.
Often, dual residents are not sure
whether to plan for governmental
benefits eligibility in New York or
Florida. Mr. Krooks’ experience
in planning in both states provides
dual residence clients access to all
the information needed to make an
informed decision as to which of the states will offer greater services and planning opportunities.
Many people are aware of the importance of having up-to-date advance directives such as a
durable power of attorney, designation of health care surrogate and a living will (see page 18
for more information). But what many do not know is that if a client has one of these
documents prepared in one state, such as New York, a doctor or health care facility treating
that client in another state, such as Florida, may not honor it. Rather, the doctor or health care
facility may use its discretion in deciding whether to honor the document since statutes
regulating advance directives vary from state to state and the out-of-state form may not be
familiar. As an attorney with experience and credentials in both Florida and New York,
Mr. Krooks advises his clients with dual residencies on the appropriate documents
for both locales.