PA Inheritance Tax Questions 2024

Jill Fowler is a partner at Heckscher, Teillon, Terrill & Sager, a boutique law firm that concentrates its practice on trust and estate matters.Jill’s practice includes estate planning and administration, advising trustees, and charitable planning. Jill is a Fellow in the American College of Trust and Estate Counsel and currently chairs its Family Law Task Force.Jill is the former Chair of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association. She previously served as Chair of the Probate Division of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association and as Chair of its Taxation Committee. Jill formerly chaired the Tax Committee of the Probate & Trust Law Section for the Philadelphia Bar Association.She is a member of the Philadelphia and Montgomery County Bar Associations, and the Florida Bar Association’s Out of State Practitioners’ Division. She previously served on the Board of Directors of the Philadelphia Estate Planning Council is also a former member of the Board of Directors of the Montgomery Bar Foundation. Jill was an adjunct professor in the graduate tax program at Villanova University School of Law and a frequent guest speaker on estate planning and tax topics for the Pennsylvania Bar Institute. Jill was named a Rising Star by Philadelphia Magazine in trust and estate law in 2005 – 2007, and a Super Lawyer by the same publication in 2010 – 2026.She has long been included in Best Lawyers in America and Philadelphia’s Best Lawyers.

Ms. Rawson is a member in Eckert Seamans Cherin & Mellott, LLC’s Estate and Trusts practice group in Pittsburgh. She has advised individuals with respect to their estate planning since 1993 and has represented individual and corporate clients in all aspects of
estate and trust administration. Ms. Rawson counsels clients with respect to both simple and complex planning for a variety of needs that range from those of the single individual to complicated second marriages and succession planning for closely held business owners. In addition, Ms. Rawson has considerable experience in advising and representing a variety of nonprofit organizations including public charities, private foundations, business leagues and other social welfare organizations with respect organization and formation, obtaining and maintaining tax exempt status, ongoing state and federal compliance, all manner of
governance issues, conflicts of interest, cy pres, unrelated business income tax and fundamental transactions such as acquisitions, divisions, mergers and formation of subsidiaries. She is admitted to practice before the Supreme Court of Pennsylvania, the
Supreme Court of Ohio, the U.S. Tax Court, the U.S. District Court for the Southern District of Ohio and the U.S. District Court for the Western District of Pennsylvania. Ms. Rawson earned her J.D., cum laude, from Case Western Reserve University School of Law, her LL.M. from Capital University School of Law and her B.B.A., summa cum laude, from Ohio University. Ms. Rawson is a former Chair of the PBA Real Property Probate and Trust Council, current Vice Chair of the PBA Charitable Organizations Committee and is also a Fellow of the American College of Trust and Estate Counsel.

Ms. Trimmer is a partner in the Harrisburg area law firm of Daley, Zucker, LLC, where she concentrates in estate planning and administration, business organization and planning, Pennsylvania state and local taxation and agricultural law. She received her B.S. from the University of Pittsburgh and was awarded her J.D. from the Dickinson School of Law. She also received an associate’s degree in Business Administration from Harrisburg Area Community College. Ms. Trimmer served as Senior Assistant Counsel with the Pennsylvania Department of Revenue of the Office of Chief Counsel. She is also a Certified Public Accountant. She was elected as a Fellow of the American College of Trust and Estate Counsel in October 2019. Ms. Trimmer has made numerous presentations before professional organizations, including the PICPA conferences and Pennsylvania Bar Institute events. She is a member of the Pennsylvania, Dauphin County and Cumberland County Bar Associations and the Pennsylvania Institute of Certified Public Accountants. Ms. Trimmer is a past adjunct associate professor of law at the Dickinson School of Law of the Pennsylvania State University. She is a past president of the Estate Planning Council of Central Pennsylvania, Inc. Ms. Trimmer is a member of the Upper Allen Women’s Club and the General Federation of Women’s Clubs Pennsylvania, which is a women’s organization dedicated to community improvement by enhancing the lives of others through volunteer service. Ms. Trimmer served as state president of GFWC PA for the 2013-2016 term. She is currently serving as a member of the GFWC international Board of Directors as Chairman of the Civic Engagement committee.