Agenda / Content Covered

DAY 1

• Forms of Administration and When They are Used
  9:00 - 9:45, Written and Presented by Dianne C. Magee in Allentown, Jennifer Popelack in Philadelphia, and Richard R. Budney in Lancaster.
• First Steps and Notices, Executor Duties, Opening the Estate
  9:45 - 10:30, Written and Presented by Dianne C. Magee in Allentown, Jennifer Popelack in Philadelphia, and Richard R. Budney in Lancaster.
  • Executor Duties and Powers Prior to and After Qualification
  • Filing the Petition; Notice to Beneficiaries and Heirs
  • Initial Notices to Creditors and State Agencies
  • The Estate Timeline
  • Other Estate Opening Tasks and Procedures
• Marshalling the Assets
  10:45 - 11:45, Written and Presented by Dianne C. Magee in Allentown, Carole B. Sheffield in Philadelphia, and Thomas P. Gacki in Lancaster.
  • Key Assets to Account for
  • Survivorship vs. Beneficiary Designation
  • Helpful Checklists and Sample Forms
  • Valuation Considerations
  • Filing the Inventory and Appraisal with the Court
  • Handling Antiques, Heirlooms and Unusual Items
  • Digital Assets
• Key Intestacy Laws You Must Know
  12:45 - 1:30, Written and Presented by Dionysios C. Pappas in Allentown, Carole B. Sheffield in Philadelphia, and Patti S. Spencer in Lancaster.
• Handling Debts and Claims Against the Estate
  1:30 - 2:15, Written and Presented by Dionysios C. Pappas in Allentown, Thomas E. Shea in Philadelphia, and Patti S. Spencer in Lancaster.
  • Secured vs. Unsecured Claims
  • Interest on Claims
  • Debts Left Over from Improperly Executed Joint Tenancies
  • Medicaid Estate Recovery and Other Liens
  • Insolvent Estates
• Spouse Elective Share and Disclaimers
  2:30 - 3:30, Written by Thomas E. Shea. Presented by Ryan Fields in Allentown, Thomas E. Shea in Philadelphia, and John W. Metzger in Lancaster.
  • Making the Election
  • Disclaiming an Interest: Who Can Disclaim, Statutory Requirements, Procedure, Consequences
• Trusts that Affect Estate Administration
  3:30 - 4:30, Written and Presented by I. Richard Ploss in Allentown, Eric Ladley in Philadelphia, and Patti S. Spencer in Lancaster.
  • When Trusts are Included in the Estate
  • What Must be Done when the Trust Becomes Irrevocable
  • Post-Mortem Trust Funding (Credit Shelter, Marital and Beneficiary Trusts)
  • Designated Beneficiary Trusts

DAY 2

• Income Tax Returns
  9:00 - 9:45, Written by Eric Ladley. Presented by Whitney Patience O'Reilly in Allentown, Eric Ladley in Philadelphia, and John W. Metzger in Lancaster.
  • Final Individual Income Tax Return - Federal and State
  • Fiduciary Income Tax Return - Federal and State
  • Tax Consequences of Fiduciary Decisions and Actions
  • The Interaction of Tax Deductions between the Estate Tax and Fiduciary Income Tax Returns
• Portability and Estate, Gift, GST Taxes
  9:45 - 10:30, Written by Michael Cherewka and Rebecca Sallen. Presented by Whitney Patience O'Reilly in Allentown, Rebecca Sallen in Philadelphia, and Michael Cherewka in Lancaster.
  • Determining DSUE and Claiming Portability
  • State and Federal Estate, Gift and GST Taxes - Planning and Reporting
  • Streamlined, Partial-Streamlined and Complete Estate Tax Returns
• Handling Distributions
  10:45 - 11:30, Written by Jack J. Hetherington and William F. Hoffmeyer. Presented by Ryan Fields in Allentown, Jack J. Hetherington in Philadelphia, and William F. Hoffmeyer in Lancaster.
  • Discretionary Distributions
  • Mandatory Distributions
  • Refunding Agreements
  • Spendthrift Trusts and Creditor Attachments
• Business Interests in Estate Administration
  11:30 - 12:30, Written by J. Richard Greenstein, Eric Ladley and Matthew C. Samley. Presented by J. Richard Greenstein in Allentown, Eric Ladley in Philadelphia, and Matthew C. Samley in Lancaster.
  • Valuation Considerations
  • Business Continuation and Non-Family Business Interests
  • Succession Issues - Who Controls the Company (Corporations vs. LLCs)
  • Tax Planning and Reporting
• Legal Ethics in Estate Administration
  1:30 - 2:30, Written by J. Richard Greenstein, Elaine T. Yandrisevits and Matthew C. Samley. Presented by J. Richard Greenstein in Allentown, Elaine T. Yandrisevits in Philadelphia, and Matthew C. Samley in Lancaster.
  • Who is Your Client? Avoiding Conflicts of Interest
  • Attorney Fees
  • Protecting Confidentiality
  • Are you a Fiduciary? New Fiduciary Liability Rules and FINRA Enforcement Efforts
  • Client Competence Issues
• Closing the Estate and Final Accounting
  2:45 - 3:45, Written and Presented by Karen Conn Mavros in Allentown, Elaine T. Yandrisevits in Philadelphia, and Patti S. Spencer in Lancaster.
  • Final Accounting Step-by-Step
  • Filing the Final Petition; Contents
  • Final Expenses, Debts, Taxes, Fees and Distributions
  • Discharge of Fiduciary
• Estate and Trust Contests, Disputes, Challenges
  3:45 - 4:30, Written by William F. Hoffmeyer and Rebecca Sallen. Presented by Ellen C. Schurdak in Allentown, Rebecca Sallen in Philadelphia, and William F. Hoffmeyer in Lancaster.
  • Beneficiary Conflicts
  • Executor and Trustee Disputes
  • Will Contests
  • Concealment Actions
  • Objections to Final Accounts
  • Deterrence - Trustee Selection, Trust Protectors, No-Contest Clauses, etc.

KAREN CONN MAVROS is an attorney with Lamb McErlane PC practicing in the areas of estate and trust planning and administration. She is admitted to practice in Pennsylvania and New Jersey. Ms. Mavros earned her B.A. degree from University of Pennsylvania and earned her J.D. degree from Villanova University School of Law.

RYAN FIELDS is an attorney with King, Spry, Herman, Freund & Faul, LLC. Mr. Fields focuses his practice in family, education and estate law. He is a member of the Pennsylvania and New Jersey State bar associations, and the Supreme Court of Pennsylvania. Mr. Fields received his B.S. degree, cum laude, from Northeastern University and earned his J.D. degree from the University of New Hampshire School of Law.

J. RICHARD GREENSTEIN is an attorney with Flamm Walton Heimbach in Blue Bell. Mr. Greenstein concentrates his practice in the areas of taxation, employee benefit plans, corporations, including operations and transactions; intergenerational transfer of assets; estate planning and administration; and real estate, including transactions and leasing. He is experienced in the filing of federal, state and local tax returns and representation before the IRS, the United States Tax Court, in addition to state and local tribunals. Mr. Greenstein counsels clients on the formation of corporations, limited liability companies and partnerships, including financing (bank and IDA loans), operating agreements and shareholder agreements. He also advises businesses concerning transactions, sale and liquidation. In his estate practice, Mr. Greenstein prepares estate plans (wills, trusts and powers of attorney) and advises clients concerning intergenerational transactions. He also administers both estates and trusts. Mr. Greenstein has extensive experience representing clients in Orphans' Court. He has assisted employers with pension plans, profit sharing plans, IRAs and health plans. Mr. Greenstein has represented both buyers and sellers in real estate acquisitions, financing, leasing and sale. He is a member of the Pennsylvania and Montgomery bar associations, and Philadelphia Estate Planning Council. Mr. Greenstein received his B.A. degree from Cornell University, his J.D. degree from University of Pennsylvania and his LL.M. degree in taxation from New York University.

DIANNE C. MAGEE is a shareholder in the Bucks County law firm of Grim, Biehn & Thatcher, in Perkasie, where she is the head of the firm's Estate Department. Her practice emphasizes estate administration, estate planning, elder law and Orphans' Court litigation. Before joining her current firm, Ms. Magee served as Orphans' Court administrator for Bucks County and as the law clerk to the Honorable Leonard B. Sokolove, the administrative judge of the Bucks County Orphans' Court Division. She is a past president of the Bucks County Estate Planning Council and former chairperson of the Orphans' Court Section of the Bucks County Bar Association. Ms. Magee has taught law-related classes for Pennsylvania State University and Bucks County Community College and has spoken frequently to professional and community organizations on estates and Orphans' Court topics. She is a member of the Bucks County Bar Association, where she has served on the Board of Directors; and of the Real Property, Probate and Trust Law sections of the Pennsylvania and the American bar associations. Ms. Magee earned her A.B. degree from Stanford University and her J.D. degree from Duke University School of Law. She is licensed to practice law in Pennsylvania, New Jersey and New Mexico.

WHITNEY PATIENCE O'REILLY is an attorney with Cohen Seglias Pallas Greenhall & Furman PC, where she is a member of the trust, estate and wealth preservation section of the firm. Ms. O'Reilly's practice is focused in the areas of trusts and estates, asset protection, wealth preservation and elder law. She has a background in estate planning and estate and trust administration and has written extensively for the firm on these topics. She is admitted to practice in Pennsylvania and before the Supreme Court of Pennsylvania and the Supreme Court of New Jersey. Ms. O'Reilly is a member of the Chester County Bar Association and the Pennsylvania Bar Association. She earned her B.A. degree, magna cum laude, from Cabrini College; her J.D. degree, cum laude, from Widener University School of Law; and her LL.M. degree in taxation from Temple Law School.

DIONYSIOS C. PAPPAS is co-managing member of Vasiliadis Pappas Associates LLC, in Bethlehem, Pennsylvania. He practices exclusively in the areas of elder law, trust and estate planning, trust and estate administration, special needs planning, and veterans’ pension benefits planning. Mr. Pappas' practice encompasses the Lehigh Valley and greater Eastern Pennsylvania. He is admitted to practice law in Pennsylvania and New Jersey. He received his J.D. degree from the Temple University Beasley School of Law. Mr. Pappas received his B.A. degree, magna cum laude, in political science from Temple University (Phi Beta Kappa, Pi Sigma Alpha) with a specialization in political economy and minors in history (Phi Alpha Theta) and economics. He is a VA accredited attorney for the preparation, presentation, and prosecution of claims for veterans' benefits before the Department of Veterans Affairs. Mr. Pappas was a contributing author to Elder Law in Pennsylvania, Ch. 8 - Veterans’ Benefits (3rd ed., PBI Press 2012; 4th ed., PBI Press 2015). He frequently lectures and contributes articles to professional and community organizations on issues in his subject matter area, including appearances on “Your Financial Choices” - Talk Radio for Your Finances (NPR - Lehigh Valley WDIY 88.1 FM). Mr. Pappas was selected for inclusion as a Pennsylvania Super Lawyers Rising Star® in the field of elder law from 2010 to 2015. Mr. Pappas is also a member of numerous organizations including the Pennsylvania Bar Association (Elder Law, Probate & Trust Law Sections), Lehigh County Bar Association (Estates and Trusts Committee), Northampton County Bar Association (Elder Law, Estates and Trust Law, and Tax Law committees), Philadelphia Estate Planning Council, Estate Planning Council of the Lehigh Valley, National Academy of Elder Law Attorneys, Pennsylvania Association of Elder Law Attorneys, Muhlenberg College Board of Associates (2012-2018), and Northampton Community College Foundation - Planned Giving Advisory Council (2016-2018).

I. RICHARD PLOSS is counsel to Porzio, Bromberg & Newman, P.C., and a member of the firm's Trusts and Estates Department. Mr. Ploss concentrates his practice primarily on estate planning for high net worth individuals and their businesses, estate administration, probate litigation and fiduciary income taxation in New Jersey and throughout the East Coast. He has extensive experience advising individual clients in the areas of wealth transfer planning and the preparation of estate planning documents. Mr. Ploss is a certified public accountant (CPA) in the state of Georgia, a Certified Financial Planner™(CFP®) and a professional registered trust and estate practitioner (TEP). He frequently publishes articles and speaks on trust and estate matters. Mr. Ploss currently serves as an adjunct professor, teaching trusts and estates at the University of Maine Law School. He has previously taught classes in estate planning at Boston University, Fordham University, Fairleigh Dickinson University and Georgetown University. Mr. Ploss is a member of the American Bar Association (member, Real Property and Trust Law Section), Boston Estate Planning Council, Northern New England Financial Planners' Association and the Society of Trusts & Estates Practitioners (STEP), Boston, MA Chapter. He received his B.S. degree from Bucknell University, his MBA from Tulane University, A.B. Freeman School of Business, and his J.D. degree from Emory University School of Law.

ELLEN C. SCHURDAK is an attorney with King, Spry, Herman, Freund & Faul, LLC. Ms. Schurdak focuses her practice on complex litigation covering a wide array of areas, including business and valuation disputes, commission/bonus payment disputes, employment disputes involving claims of discrimination, non-compete and related agreements, contract disputes, will contests, trust and estate administration disputes, charter school revocation/non-renewal hearings, real estate transaction and development disputes, homeowner association disputes, and complex divorces and custody matters. She is a member of the Monroe County, Northampton County, Lehigh County and Pennsylvania bar associations. Ms. Schurdak received her undergraduate degrees, magna cum laude, from Fairfield University and London School of Economics. She earned her J.D. degree from University of Pennsylvania.

JACK J. HETHERINGTON is of counsel with Montco Elder Law, LLP. His main area of practice is in elder law. Mr. Hetherington has been certified in elder law by the National Elder Law Foundation. He is also a certified mediator in Orphan's Court Disputes. Mr. Hetherington is an adjunct professor at the Bucks County Community College teaching elder law in the paralegal program. He has written on many subjects now known as "elder law" and has both planned and presented continuing legal education programs for several professional organizations, including the Pennsylvania Bar Institute (PBI); the American Association of Justice; the National Organization of Social Security Claimants Representatives (NOSSCR); the National Academy of Elder Law Attorneys (NAELA); the American Trial Lawyers Association (now American Association for Justice); the Bucks County Bar Association (BCBA); the Medical Professional Education Specialists (MEDS-PDN); National Business Institute; and other professional and community educational organizations, including the Alzheimer's Association. Mr. Hetherington holds memberships with the Pennsylvania and Bucks County bar associations, the National Academy of Elder Law Attorneys, the National Organization of Social Security Claimant's Representatives, and the American Association for Justice. Mr. Hetherington has been admitted to the courts of Pennsylvania and the federal courts. He earned his B.S. degree from the University of Pennsylvania and his J.D. degree from Gonzaga University School of Law.

ERIC LADLEY is an attorney with Montco Elder Law, LLP. Mr. Ladley focuses his practice in the areas of estate planning, long-term care planning, estate administration, and guardianships. He is certified as an Elder Law Attorney (CELA®) by the National Elder Law Foundation. He also is accredited by the Veterans Administration to represent Veterans and can prepare, present and prosecute claims before the Department. Mr. Ladley is a frequent presenter to the public and to organizations about topics related to veterans benefits, estate planning and long-term care. He is a member of Montgomery County Bar Association, Pennsylvania Association of Elder Law Attorneys and Lycoming Law Association. Mr. Ladley received his B.A. degree from George Washington University and earned his J.D. degree from Penn State Dickinson School of Law.

JENNIFER POPELACK is an attorney with the law firm of Mattioni, Ltd., where her main areas of practice are estate administration, estate planning, estate litigation, real estate, and commercial litigation. Ms. Popelack currently serves as a board member of the Justinian Society and is a member of the Philadelphia Bar Association. She is admitted to practice law in Pennsylvania and New Jersey and before the U.S. District Courts of the Eastern District of Pennsylvania, Middle District of Pennsylvania, and District of New Jersey. Ms. Popelack earned her B.A. degree from La Salle University and J.D. degree, summa cum laude, from Widener University School of Law, Delaware. She earned an estate planning certificate from Temple University, Beasley School of Law.

REBECCA SALLEN is an attorney with Sallen Law LLC, where she practices in the areas of estate planning, administration and probate and combined it with her skills in mediation, alternative tension resolution and coalition building to help her clients and their families. In addition to taking pro bono cases, Ms. Sallen is the legal counselor for the nonprofit organizations So 2 Speak and Together We Act. She has worked for ten years with blind, autistic and physically impaired children. Ms. Sallen has taught American Sign Language to college students and children. She is a member of the New Jersey State and Pennsylvania bar associations. She earned her B.A. degree, magna cum laude, from Emory University and J.D. degree from Saint Louis University, where she also received a certificate from the nationally recognized William C. Wefel Center.

THOMAS E. SHEA is an attorney in the law firm of Stern & Eisenberg, PC, and is the firm’s director of estate planning, where he focuses his practice in the areas of estate planning and administration, business formation and succession planning, charitable planning, and asset protection planning. He also advises clients on business entity formation, employment matters, real estate transactions and marital agreements. Mr. Shea is a frequent lecturer on various estate planning issues to local organizations, and has written or co-written articles for legal publications and business magazines. He has years of experience with tax exempt organizations, both professionally and personally as a current or former board member of the Wissahickon Boys Lacrosse Club, Wissahickon Lacrosse Boosters Association, Whitpain Recreation Association, and the Eddie Shea Scholarship Fund. Mr. Shea is also a former board member and past president of the Norristown Zoological Society. He earned his B.A. degree from Villanova University and his J.D. degree, with honors, from Widener University.

CAROLE B. SHEFFIELD is a shareholder in the Philadelphia law firm of Anderson Kill P.C., where she concentrates her practice in the planning, administration, taxation and litigation of trusts and estates. Her clients include high net worth individuals, financial institutions, closely held businesses, and not-for-profit organizations. Ms. Sheffield handles complex matters of federal and state tax preparation of estate, gift, fiduciary income, and personal income tax returns for trusts and estates. She has extensive experience in probate and orphans' court, where she has litigated and mediated for trusts and estates with regard to non-contested and contested matters for individuals and corporate trustees. Ms. Sheffield is currently the co-chair for the newly formed Wellness Committee of the Philadelphia Bar Association and serves as the treasurer for the Temple Law Alumni Association. She is on the adjunct faculty at Temple University Beasley School of Law and serves as an ongoing wealth planning instructor and author for continuing legal education programs. Ms. Sheffield earned her M.B.A. degree from Temple University, and her J.D. and L.L.M. degrees from Temple University Beasley School of Law.

ELAINE T. YANDRISEVITS is an attorney with Antheil Maslow & MacMinn, LLP, in Doylestown, Pennsylvania, where she focuses her practice on estate planning for high net worth clients and their families, estate administration, special needs trusts, and guardianships. She is licensed to practice in Pennsylvania and New Jersey. Ms. Yandrisevits is a member of the Bucks County Bar Association and Pennsylvania Bar Association. She is also a member of the Bucks County Estate Planning Council, Lehigh Valley Estate Planning Council, Philadelphia Estate Planning Council, and the Drexel University Thomas R. Kline School of Law Chapter of the American Inns of Court. Ms. Yandrisevits earned her undergraduate degree, cum laude, from the University of Delaware and her J.D. degree from Drexel University Thomas R. Kline School of Law. She also holds an LL.M. degree in taxation and an estate planning certificate from the Villanova University Charles Widger School of Law Graduate Tax Program.

RICHARD R. BUDNEY JR. is a partner in the Philadelphia, Pennsylvania law firm of Mulvey, Flanagan, & Budney, P.C. His current practice is concentrated in advising and representing individuals in estate planning and probate matters. In addition, he represents claimants in all aspects of plaintiff litigation with emphasis in Social Security disability, workers’ compensation, unemployment compensation, and personal injury. Mr. Budney earned his B.A. degree in economics from La Salle University and his J.D. degree from Widener University School of Law. He has also received an estate planning certification from Temple University School of Law.

MICHAEL CHEREWKA is the founder of the Law Offices of Michael Cherewka, where his areas of practice include estate planning, corporation law, nonprofit organization, and real estate law. He is a member of the Dauphin County and Pennsylvania bar associations, and the Estate Planning Council of Central Pennsylvania and WealthCounsel. Mr. Cherewka also is a co-founder of the Keystone Family Business Center, an organization which focuses on helping family-owned businesses in such areas as estate planning, succession planning and ownership transfer, tax and retirement planning, and conflict resolution. He earned his B.S.B.A. degree, cum laude, from Bucknell University; and his J.D. degree, cum laude, from The Dickinson School of Law.

THOMAS P. GACKI is a member of the Harrisburg law firm of Eckert Seamans Cherin & Mellott, LLC, where his practice focuses on estate and business planning, commercial real estate, and probate law and litigation. He earned his B.A. degree, magna cum laude, from Gannon University and his J.D. degree from Dickinson School of Law. Mr. Gacki previously has spoken before professional and civic groups on topics relating to his areas of practice. He is a member of the Pennsylvania Bar Association and past president of the Dauphin County Bar Association. Mr. Gacki also serves as solicitor to the Dauphin County Register of Wills and Clerk of the Orphans' Court, as well as the Dauphin County Housing Authority.

WILLIAM F. HOFFMEYER is CEO and founder of the law firm of Hoffmeyer & Semmelman LLC, concentrating his practice on real estate and zoning law, corporate law, estate planning and probate law, and elder law. He also acts as an expert witness throughout Pennsylvania on matters pertaining to real estate law, including attorney and title insurance agent malpractice. Mr. Hoffmeyer has spoken for the Pennsylvania Bar Institute, the Pennsylvania Bankers Association, the Pennsylvania Land Title Institute, various boards of realtors, and for various bar associations on real estate law and the unauthorized practice of law. He wrote The Abstracters Bible, Contracts of Sale for Real Estate and How to Plot a Deed and Settlement Procedures Manual. Mr. Hoffmeyer is a past adjunct professor on real estate law at York College of Pennsylvania and past adjunct professor for the paralegal program on real estate law at Penn State University York Campus. He is a member of the York County (former chairman, Continuing Legal Education Committee; current chairman, Unauthorized Practice of Law Committee), Pennsylvania (chairman and co-chairman, Unauthorized Practice of Law Committee; past chairman, Mechanics' Lien Law Committee and Marketable Title Committee of the Real Property Section) and American bar associations; and the American College of Real Estate Lawyers. Mr. Hoffmeyer is listed as a Super Lawyer in the publication Pennsylvania Super Lawyers and has been selected by his peers to be included in The Best Lawyers in America. He was only the sixth recipient of the Pennsylvania Bar Association's Pennsylvania Bar Medal recognizing his endeavors in the fight against the unauthorized practice of law and was listed and recognized as Lawyer of Distinction in the New York Times, Sunday edition, June 30, 2018, Mr. Hoffmeyer earned his A.B. degree from Franklin and Marshall College, and his J.D. degree from The Dickinson School of Law.

JOHN W. METZGER is a partner in the Lancaster firm of Metzger and Spencer, LLP, where he practices in the areas of taxation, probate, trusts, estate planning, business entities, real estate, orphans court practice, orphans court litigation and zoning law. He is chairman of the Lancaster Township Zoning Hearing Board. Mr. Metzger is a member of the Lancaster and Pennsylvania bar associations. He recently completed his term as a member of the Real Property Probate and Trusts Law Section Council. Mr. Metzger has volunteered and served as the estate planning expert for Wills for Heroes. He served several terms as a trustee of The Heritage Center Museum of Lancaster County, as well as chairman of its Planning and Giving Committee and chairman of the Heritage Museum at Penn Square. Mr. Metzger recently concluded service on both the Board of Directs and Executive Committee of the Historic Preservation Trust of Lancaster County and as a member of the Preservation Action Committee. He earned his B.A. degree, cum laude, from the University of Richmond, and his J.D. degree from Temple University School of Law.

MATTHEW C. SAMLEY is a shareholder of Reese, Samley, Wagenseller, Mecum & Longer, P.C., in Lancaster, where he practices in the areas of bankruptcy and creditors' rights, real estate, business transactions, small business formation, business buy and sell, and estate planning and administration. He serves as parliamentarian for the Lancaster County Commercial and Industrial Real Estate Council. Mr. Samley is on the adjunct faculty for Harrisburg Area Community College in Lancaster where he teaches a variety of courses in the Department of Business Studies. He frequently presents at professional education programs on landlord-tenant collection law, ethics, LLC formation, contracts, and bankruptcy. Mr. Samley is a member of the Business Law Section of the Pennsylvania Bar Association, the Estate Planning Council of Lancaster County and the Eastern District of Pennsylvania Bankruptcy Conference. He earned his B.S. degree, cum laude, from Millersville University and J.D. degree from Dickinson School of Law.

PATTI S. SPENCER is an attorney with Metzger and Spencer, LLP and the Spencer Law Firm LLC, in Lancaster, Pennsylvania, where she provides experience and depth in estate planning, trust and estate administration, complex tax consulting, charitable gift planning, wealth transfer vehicles and retirement plan consulting, and expert witness testimony. Ms. Spencer taught estate and gift tax for eight years as an adjunct professor at Boston University in the LL.M. program, and also was a former professor of trusts and estates at Boston University School of Law. In addition, she has spoken numerous times on topics related to her areas of expertise. Ms. Spencer is the author of a weekly column, "Taxing Matters," which appeared in the Lancaster Intelligencer Journal's Business Monday Section for 14 years. She also has written Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual, Data Trace, which is updated annually; and Your Estate Matters: Gifts, Estates, Wills, Trusts, Taxes and Other Estate Planning Issues, AuthorHouse, 2015. Ms. Spencer earned her B.A. degree from Dickinson College, her J.D. degree from Boston University, and her LL.M. degree from Boston University. She is a fellow of the American College of Trust and Estate Counsel.