Karen Martino Valle is Of Counsel to our firm and focuses her practice on the organization and operation of business and not-for-profit corporations, partnerships and limited liability companies, as well as estate planning and administration, contested estate and trust matters and business succession planning.  She advises clients on a wide range of business matters, including transactional matters, mergers and acquisitions, tax planning and commercial leasing and financing, with a specific focus on health-related entities.

Before joining O’Connell and Aronowitz, Karen worked for a prominent national law firm and several regional law firms.  She started her career with the Office of Chief Counsel of the Internal Revenue Service where she litigated cases in the United States Tax Court.

Karen was an Adjunct Professor at the State University at Albany Graduate Business School for 16 years, teaching the Corporate Taxation course in its graduate accounting program. She was also an Adjunct Professor at the Graduate College of Union University for 17 years, initially teaching the Partnership and Corporate Taxation course, and later its Business Law course, and continued teaching the Business Law course as an Adjunct Professor at Clarkson University Graduate School for an additional two years following GCUU’s merger into Clarkson.

Karen has earned Martindale-Hubbell’s highest peer review rating: AV Preeminent, a significant rating accomplishment and a testament to the fact that her peers rank her at the highest level of professional excellence.


  • LLM Taxation, New York University
  • JD, St. John's University, cum laude
  • BS, St. John University, magna cum laude


  • United States Supreme Court
  • United States Tax Court
  • U.S.D.C. Northern District of New York
  • U.S.D.C. Southern District of New York
  • U.S.D.C. Eastern District of New York
  • New York, Second Department

Professional Associations

  • New York State Bar Association - Business Law, Health Law and Taxation Sections
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