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Patti S. Spencer Esq.

E-mail MePatti S. Spencer Esq.

Owner/Founder
Location:
Lancaster, Pennsylvania
Phone:
717-207-7935
866-639-5451 (Toll Free)
Fax:
717-509-2018
Email:

Trusts, estates and tax attorney Patti S. Spencer, Esq. is a nationally recognized author and educator. As a peer-nominated fellow of the American College of Trust and Estate Counsel (ACTEC), Ms. Spencer has been recognized by the legal profession for her educational commitment and her work with families, individuals, businesses, attorneys and accountants she serves.

Ms. Spencer assists clients with federal estate, gift and generation-skipping tax planning; estate and trust administration; business succession planning; tax planning for qualified plan distributions; fiduciary income tax; and corporate tax planning. She serves as a Private Trustee and/or Executor, as well as an expert witness in estate tax, estate planning, and fiduciary matters.

Before she founded Spencer Law Firm LLC, Ms. Spencer managed a regional bank's Personal Trust Department made up of 1,500 accounts and $400 million in assets. In this capacity, she supervised a department of nine Trust Officers and six Assistant Administrators in three line functions: Trust Administration, Trust Tax and Estate Settlement. She was accountable for trust department budgets, profitability, regulatory compliance, trust real estate, personnel issues, and estate-related legal matters.

Ms. Spencer taught Estate and Gift Taxation, Trusts and Estates, and Estate Planning at Boston University School of Law for eight years. She recently taught Federal Income Taxation at Franklin and Marshall College. She is the author of two books on estate matters, a weekly newspaper column, "Taxing Matters," numerous articles on estate planning topics, and is a frequent lecturer at continuing education programs for CPAs and lawyers.

This career experience, along with her tenure at several of Boston's leading law firms, helps her to address the needs of attorneys, accountants and individuals alike, and to serve as an expert witness in fiduciary litigation. For further information please view Ms. Spencer's C.V.

Along with her staff of paralegals, trusts and estates attorney Patti S. Spencer, Esq. is pleased to serve clients both locally in the Central Pennsylvania area and nationally, addressing attorneys' and accountants' need for collaborative and consultative support.

Areas of Practice

  • Expert Witness
  • Estate Planning
  • Estate Administration and Probate
  • Trust Administration
  • Federal Estate and Gift Taxation
  • Fiduciary Income Tax

Bar Admissions

  • Massachusetts, 1978
  • Pennsylvania, 1979

Education

  • Boston University School of Law, Boston, Massachusetts
    • LL.M. - May, 1984
    • Major: Taxation (Graduate Tax Program)
  • Boston University School of Law, Boston, Massachusetts
    • J.D. - June, 1978
    • Honors: Second Prize, Bernard E. Farr Estate Planning Competition
  • Dickinson College, Carlisle, Pennsylvania
    • B.A. summa cum laude - June, 1975
    • Honors: Phi Beta Kappa

Published Works

  • Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual, Data Trace Publishing, September, 2007
  • Your Estate Matters, Author House Publishing, July, 2005
  • Taxing Matters, Lancaster Intelligencer Journal / Lancaster New Era, October, 1999
  • Estate Planning for Lawyers, GPSOLO, American Bar Association, Vol. 28, No. 1., January/February, 2011
  • Moving a Private Foundation to a Donor-Advised Fund, Estate Planning Council of Northeastern Pennsylvania, Vol. XV, No. 1., Fall, 2009
  • Cochran v. KeyBank - TOLE Case Law Guidance (Part 2 of 2), (Co-Author with Barry D. Flagg), Steve Leimberg's LISI Estate Planning Newsletter #1486, August 5, 2009
  • "Mediation for Trusts and Estates", Philadelphia Estate Planning Council Publication, Spring, 2005
  • "Tax Us, Please", Trusts & Estates, March, 2003
  • "Must Private Property be Inheritable?", Boston University Probate Law Journal, Vol. 10, No. 2, 1990
  • "The Plight of the Personal Representative after Tulsa", Boston University Probate Law Journal, Vol. 10, No. 1, 1990
  • "Advantages Remain to Making Gifts in Trust to Minors that Qualify for Annual Exclusion", Estate Planning, Volume 14, No. 5, September, 1987
  • "Filing Gift Tax Returns Need Not be Difficult or Time Consuming", Estate Planning, Vol. 11, No. 5, September, 1984
  • Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual, Data Trace Publishing, Annual Supplements 2008-2013

Classes/Seminars

  • Adjunct Professor, Federal Income Taxation, Spring, Franklin and Marshall College, 1998
  • Lecturer in Law, Estate and Gift Tax, Boston University School of Law Graduate Tax Program, 1985 - 1991
  • Lecturer in Law, Trusts and Estates, Estate Planning, Boston University School of Law, J.D. Program, 1988 - 1991
  • Lecturer, Speaker at Annual Estate and Personal Financial Planning Conference, Pennsylvania Institute of Certified Public Accountants
  • Lecturer, Speaker for various CLE programs: Estate Planning Ethics, Estate Planning for Qualified Plan Benefits, Liquidity Planning for Businesses, The Will of Jacqueline Onassis, Lancaster Bar Association
  • Lecturer, Speaker for Various CLE programs: Advanced Estate Administration Issues, Tax Burdens and Tax Allocations, Estate Planning Conference, Pennsylvania Bar Institute
  • Lecturer, Speaker for Various CLE Programs: GRIT's, GRAT's and GRUT's, CLE Foundation
  • Lecturer, Speaker for CPE programs: What Every Accountant Should Know About Living Trusts, Family Limited Partnerships, Penn State Annual Tax Conference
  • Lecturer, Member of The Faculty: Federal Estate and Gift Tax, Central Atlantic School of Trust, Bucknell University
  • Panelist or Guest Lecturer, Lancaster Bar Association
  • Panelist or Guest Lecturer, Dauphin County Bar Association
  • Panelist or Guest Lecturer, Lancaster Estate Planning Council
  • Panelist or Guest Lecturer, York Estate Planning Council
  • Panelist or Guest Lecturer, Harrisburg Estate Planning Council
  • Panelist or Guest Lecturer, Continuing Legal Education Foundation
  • Panelist or Guest Lecturer, Massachusetts Continuing Legal Education
  • Panelist or Guest Lecturer, Boston Estate Planning Council
  • Panelist or Guest Lecturer, Massachusetts Bar Association Probate Section
  • Panelist or Guest Lecturer, Massachusetts Conveyancers Association
  • Panelist or Guest Lecturer, Pennsylvania Bar Institute

Honors and Awards

  • Recipient of Award as one of Pennsylvania's Best 50 Women in Business, May 15, 2000
  • Fellow, American College of Trust and Estate Counsel (ACTEC), 2003
  • Super Lawyer, an Honor Awarded to the Top Five Percent of State-Wide Lawyers, 2007 - 2014

Professional Associations and Memberships

  • American College of Trust and Estate Counsel (ACTEC), Fellow, 2003 - Present
  • Philadelphia Estate Planning Council, Member, 2000 - Present
  • Harrisburg Estate Planning Council, Member, 1997 - Present
  • Lancaster Bar Association, Member, 1991 - Present
  • Lancaster Estate Planning Council, Member, 1991 - Present
  • Pennsylvania Bar Association, Member, 1991 - Present
  • Boston Bar Association, Member of Education Committee, 1990 - 1991
  • Boston Bar Association, Co-Chair of Estate Planning Committee, 1987 - 1989
  • Boston Bar Association, Member of Taxation Steering Committee, 1987 - 1989
  • Massachusetts Bar Association, Co-Chair of Probate Section Education Committee, 1988 - 1989
  • Massachusetts Bar Association, Member of Probate Section Council, 1988 - 1991
  • American Bar Association, Member of Generation Skipping Transfer Tax Legislation Committee, 1987 - 1988
  • Estate Planning Study Group, Founding Member, 2001 - Present

Past Employment Positions

  • Head of Personal Trust Department, Fulton Bank, Lancaster, PA, 1992 - 1996
  • Deutsch Williams Brooks Derensis Holland & Drachman, P.C., Boston, MA

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