This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit.. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Overview
This program will answer those commonly asked questions about the PA Inheritance Tax, including:
- GRATS
- Interest
- Penalties
- JTWROS
- Joint Trusts
- Joint Executors
- 529s
Recorded in July 2024.
Faculty
Jill R. Fowler, Esq.
City:West Conshohocken
Firm Name:Heckscher Teillon Terrill & Sager PC
Firm City:Conshohocken
Ms. Fowler is a partner is the law firm of Heckscher, Teillon, Terrill & Sager P.C. in West Conshohocken, where she focuses her practice on estate planning and all phases of the administration of estates and trusts. Ms. Fowler is a Fellow in the American College of Trust and Estates Counsel. She was previously an adjunct professor in the Graduate Tax Program at Villanova University School of Law and continues to be a guest lecturer. She is past chair of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association, past chair of the Probate Division, as well as past chair of the Tax Cornn1ittee of the Probate Section of the Philadelphia Bar Association. In addition, she is a member of the Florida Bar and the Out of State Practitioners Division of the Florida Bar Association. Prior to joining Heckscher, Teillon, Terrill & Sager, Ms. Fowler was associated with Drinker Biddle & Reath LLP, in Philadelphia and Berwyn, and prior to that, with the Pittsburgh office of Buchanan Ingersoll P.C. She is a regular speaker on estate planning, taxation and administration. Ms. Fowler received her undergraduate and law degrees from the University of Cincinnati, where she served on the Law Review Editorial Board.
Jennifer L. Rawson, Esq.
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.
Vicky Ann Trimmer, Esq.
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.

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