Faculty Profiles

Jeffrey N. Pennell

Richard H. Clark Professor of Law

Areas of Expertise

Estate Planning, Federal Income Tax, Legal Profession, Tax Ethics and Malpractice, Taxation, Trusts and Estates

Curriculum Vitae

Assistant: Pat Thomas

Professor Pennell practiced law in Chicago before beginning his teaching career in 1978. He speaks widely and has published extensively, primarily regarding donative transfers, estate planning, ethics, and tax. He was an adviser to both of the American Law Institute’s Restatements of the Law in his field, and he is the author of a leading treatise on estate planning. He also is a visiting adjunct professor in the University of Miami LLM program on Estate Planning.

Education: BS 1971, JD 1975 Northwestern University

Books

Estate Planning (intelliconnect.com) (with Casner).

Estate Planning and Drafting (West 2d ed.).

Federal Wealth Transfer Taxation (West 4th ed.).

Income Taxation of Trusts, Estates, Grantors, and Beneficiaries (West).

Wills, Trusts, and Estates (West 4th ed.) (with Newman).

Journal Articles and Monographs

"Estate Tax Marital Deduction," 843 Estates, Gifts, and Trusts Portfolio (Tax Mgmt. 2012).

"Spouse's Elective Share," 841 Estates, Gifts, and Trusts Portfolio (Tax Management) (with Cline and Turnipseed).

"Transfer Tax Payment and Apportionment," 834 Estates, Gifts, and Trusts Portfolio (Tax Management).

"Special Needs Trusts: Reflections on Common Boilerplate Provisions," 6 NAELA Journal 89 (2010) (winner of the 2011 NAELA John J. Regan Writing Award).

"The Joseph Trachtman Lecture—Estate Planning for the Next Generation of Clients: It's Not Your Father's Buick Anymore," 34 ACTEC Journal 2-34 (2008).