Art and Cultural Property Law 2026

USA – NEW YORK

Canada

Vermont

New York

Massachusetts Connecticut

Trends and Developments Contributed by: Caryn Young and Allison Sweeney Withers

Pennsylvania

New York

New Jersey

Withers has a leading global art practice that regular - ly advises on market-changing art transactions and a wide range of other legal matters with art at their core. Whether advising collectors, investors, family offices, estates, fiduciaries, private museums, gal - leries, dealers or other art industry participants, do - mestically or internationally, Withers is known for its deep understanding of all facets of the art market. It is the only art law practice in the US to have the sup - port of a global team across both US coasts, Europe

and Asia-Pacific, enabling it to service international art transactions and clients by providing seamless cross-jurisdictional advice coupled with on-the- ground availability. The art practice regularly collabo - rates with the firm’s tax, corporate and finance, phi - lanthropy, estate planning and estate administration, dispute resolution, intellectual property, immigration and real estate teams to produce clear, comprehen - sive advice that enables clients to utilise the depth and variety of Withers’ expertise. Allison Sweeney is an associate in the private client and tax team at Withers. Her practice focuses on estate planning and estate administration for high net worth individuals and their families. Allison earned her JD from Fordham University School of Law and her LLM in Taxation from New York University School of Law. She earned her BA from Georgetown University, cum laude. Allison is a member of the New York State Bar Association.

Authors

Caryn Young is a partner in and regional divisional leader of the private client and tax team at Withers. She practises in the areas of estate and gift tax planning, the administration of complex estates

and business succession matters. Her clients include artists, art collectors, entertainment and media professionals, family business owners, executives and other high net worth individuals. Caryn is a frequent lecturer on art planning and administration-related topics, and serves as co-chair of the New York State Bar Association Estate and Trust Administration Committee.

Withers 430 Park Avenue 10th Floor New York, NY 10022 USA Tel: +1 212 848 9864 Fax: +1 212 824 4264

Email: caryn.young@withersworldwide.com Web: www.withersworldwide.com/en-gb

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