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Patti S. Spencer, Esq., has been practicing law for more than 30 years and continues to focus her practice on estate planning, probate trusts, taxation, and closely-held business issues. Ms. Spencer works as a consultant to other attorneys and financial professionals in estate planning, trusts, and taxation matters as well as giving expert witness testimony.
Before founding Spencer Law Firm LLC in 1996, she managed a regional band's Personal Trust Department made up of 1,500 accounts and $400 million in assets. She was accountable for trust department budgets, profitability, regulatory compliance, trust real estate, personnel issues, and estate-related legal matters. Now, her firm serves clients both locally in the Central Pennsylvania area and nationally.
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 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.
Ms. Spencer is a member of both the Pennsylvania and Massachusetts Bars, a fellow of the American College of Trusts and Estate Counsel and was named a Pennsylvania Super Lawyer. She earned her BA from Dickinson College (summa cum laude) and her JD and LLM in Taxation from Boston University School of Law.
Addressed in this year's supplement:
- In Section 29, the fate of the twelve-million-dollar unified credit amount is discussed and an example of a Spousal Lifetime Access Trust (SLAT) is provided that can be used to capture the existing credit amount before it is possibly severely reduced.
- In Section 34, discussion of the SECURE act has been rewritten due to probable new regulations and legislation (SECURE 2.0) that further accelerate distributions from an inherited IRA or qualified plan.
- Updates of several tax calculations allowing for inflation adjustments of the gift and estate tax exemption amount..
AND NOW….
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