Lorraine F. New


Lorraine F. New practices law with George W. Gregory PLLC in Troy, Michigan.  Lorraine was previously the principal of her own firm, Lorraine F. New PLLC, in Birmingham and Troy, Michigan.  Prior to that, she was the Manager of the Internal Revenue Service Estate and Gift Tax unit for the state of Michigan from 2002-2007.  She was an estate tax attorney with IRS from 1988-2002.

Lorraine is active with the Probate and Estate Planning Section of the State Bar and has been nominated to the 2013-2014 Council.  She previously was the liaison from the Probate Section to the Tax Section, and was Chair of the Transfer Tax Committee.

She has presented materials for various professional groups including the Michigan Institute for Continuing Legal Education, Oakland Bar Association Tax and Probate Sections, and Financial and Estate Planning Councils in Flint, Jackson, and Ann Arbor and for the Michigan Association of Certified Public Accountants.

Lorraine has written articles for The Michigan Tax Lawyer, the Tax Advisor, Michigan Probate & Estate Planning Journal, the Michigan Bar Journal, and Laches.  She was interviewed for and quoted in articles in the Wall Street Journal and Associated Press, and contributed to the book “Estate Planning at the Movies - The Art of the Estate Tax Return," by Kevin Schiller, and has written multiple articles for Steve Leimberg’s Estate Planning Listserve.

She has served as a resource and as an expert witness in multiple controversies including some in Oakland County Probate Court, Wayne County Probate Court and Ottawa Circuit Court.

Lorraine is a cum laude graduate of Wayne State University Law School, has an M.A. from the University of Michigan and a Bachelor’s Degree from Michigan State University.