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Christopher J. Hartman

Senior Counsel

chartman@harrisbeachmurtha.com
D: (518) 701-2786  
- Albany, NY Office
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Christopher Hartman
Profile
Representative Matters
Resources
Distinctions

Christopher combines his legal and accounting experience to provide Trusts and Estates clients a comprehensive suite of private wealth, estate planning and tax services. His client-focused approach and sophisticated planning strategies help clients preserve, manage and transfer wealth.

Admitted to practice law in New York and Florida, Christopher works with clients who spend time in both states.

Christopher has deep experience with lifetime planning related to asset accumulation, estate and gift tax planning and the administration of estates and trusts for high net-worth clients. He recognizes each client’s situation is unique and tailors his approach to meet that situation. He drafts wills, establishes and advises about the administration of trusts, facilitates gifting, develops tax strategies, forms tax-exempt entities and for-profit businesses, transfers family wealth and plans business succession. He also represents estates in fiduciary capacity and advises clients with respect to related litigation matters.

Christopher also assists clients navigate aging as it relates to their estate plans and creates plans for children with disabilities. His clients rely on him to assist with grantor retained annuity trusts (GRATs), intentionally defective grantor trusts (IDGTs), spousal lifetime access trusts (SLATs) and qualified terminable interest property (QTIP) elections. He prepares fiduciary income tax, estate, gift and generation-skipping transfer tax returns. Christopher, a Certified Public Accountant, calculates allocation between credit shelter trusts and marital trusts, prepares private settlement agreements for irrevocable trusts and dissolves tax-exempt organizations at the state and federal level.

Christopher has a strong command of Spanish, allowing him to assist a wide variety of clients.

  • Lead associate on sale of medical practice to private equity firm.
  • Prepared Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return for an $80 million estate with I.R.C. § 2013 credit for tax on prior transfers.
  • Established home health care company for disabled high-net worth client.
  • Restructured irrevocable estate plans with Florida Nonjudicial Settlement Agreements and Ohio Private Settlement Agreements.
  • Dissolved charitable trust, including payment of final liabilities and distributions to charitable beneficiaries.
  • Drafted applications for conditional uses and variances to Municipal Board of Zoning Appeals for 86-acre acquisition to be developed as a solar panel bank.
Insights
January 5, 2026

2026 Adjustments to Estate, Gift, Generation-Skipping Transfer Tax, and Income Tax Brackets

Every year, the IRS updates monetary thresholds applicable to estate, gift and generation-skipping transfer (GST) tax exemptions.
News
October 6, 2025

New Harris Beach Murtha Attorney’s Hiring Highlighted on Several Sites

The coverage highlights Christopher J. Hartman, a member of the firm’s Trusts and Estates and Tax practice groups.
September 30, 2025

Harris Beach Murtha Adds Attorney with Comprehensive Estate Planning Experience

Christopher J. Hartman offers Trusts and Estates clients a comprehensive suite of private wealth, estate planning and tax services.
Events

Christopher Hartman Delivers Guest Lecture at Syracuse University Martin J. Whitman School of Management

February 3, 2026
Chris Hartman guest lectures Law of Commercial Transactions course for Syracuse University Martin J. Whitman School of Management.
External Publications
June 5, 2025

“Lobbying Regulations for Nonprofits,” Nonprofit Leadership Series, Rea Business Advisors

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Professional and Civic

  • Accountancy Board of Ohio, member

Recognition

  • Syracuse University, Pro Bono Student Service Recognition, 2009
Admissions
FloridaNew YorkOhioU.S. Court of Appeals, Seventh CircuitU.S. District Court, Ohio - Southern DistrictU.S. Tax Court
Education

Syracuse University College of Law

JD 

University of Wisconsin

BS 

Capabilities

Legal Practices

Member of:

Tax
Trusts and Estates
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Attorney Advertising. Prior results do not guarantee a similar outcome. © 2025 Harris Beach Murtha Cullina PLLC

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Christopher Hartman

Christopher J. Hartman

Senior Counsel

chartman@harrisbeachmurtha.com
Capabilities
People
Harris Beach Murtha Attorneys at Law
Christopher Hartman

Christopher J. Hartman

chartman@harrisbeachmurtha.com
D: (518) 701-2786
Albany, NY Office

Profile

Christopher combines his legal and accounting experience to provide Trusts and Estates clients a comprehensive suite of private wealth, estate planning and tax services. His client-focused approach and sophisticated planning strategies help clients preserve, manage and transfer wealth.

Admitted to practice law in New York and Florida, Christopher works with clients who spend time in both states.

Christopher has deep experience with lifetime planning related to asset accumulation, estate and gift tax planning and the administration of estates and trusts for high net-worth clients. He recognizes each client’s situation is unique and tailors his approach to meet that situation. He drafts wills, establishes and advises about the administration of trusts, facilitates gifting, develops tax strategies, forms tax-exempt entities and for-profit businesses, transfers family wealth and plans business succession. He also represents estates in fiduciary capacity and advises clients with respect to related litigation matters.

Christopher also assists clients navigate aging as it relates to their estate plans and creates plans for children with disabilities. His clients rely on him to assist with grantor retained annuity trusts (GRATs), intentionally defective grantor trusts (IDGTs), spousal lifetime access trusts (SLATs) and qualified terminable interest property (QTIP) elections. He prepares fiduciary income tax, estate, gift and generation-skipping transfer tax returns. Christopher, a Certified Public Accountant, calculates allocation between credit shelter trusts and marital trusts, prepares private settlement agreements for irrevocable trusts and dissolves tax-exempt organizations at the state and federal level.

Christopher has a strong command of Spanish, allowing him to assist a wide variety of clients.

Areas of Expertise

Legal Practices

Member of:

Tax
Trusts and Estates
Please select listing to show.

Admissions

FloridaNew YorkOhioU.S. Court of Appeals, Seventh CircuitU.S. District Court, Ohio - Southern DistrictU.S. Tax Court

Representative Matters

  • Lead associate on sale of medical practice to private equity firm.
  • Prepared Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return for an $80 million estate with I.R.C. § 2013 credit for tax on prior transfers.
  • Established home health care company for disabled high-net worth client.
  • Restructured irrevocable estate plans with Florida Nonjudicial Settlement Agreements and Ohio Private Settlement Agreements.
  • Dissolved charitable trust, including payment of final liabilities and distributions to charitable beneficiaries.
  • Drafted applications for conditional uses and variances to Municipal Board of Zoning Appeals for 86-acre acquisition to be developed as a solar panel bank.

Distinctions

Professional and Civic

  • Accountancy Board of Ohio, member

Recognition

  • Syracuse University, Pro Bono Student Service Recognition, 2009
Attorney Advertising. Prior results do not guarantee a similar outcome. © 2026 Harris Beach Murtha Cullina PLLC
Content current as of October 13, 2026 3:13 am