Biography
Jeffrey N. Pennell
Richard H. Clark Professor of Law
Areas of Expertise
Income Tax, Wealth Transfer Tax, Trusts and Estates, Estate Planning
Biography
Jeffrey N. Pennell teaches income tax, wealth transfer tax, trusts and estates and estate planning. He practiced for several years in Chicago before beginning his teaching career at the University of Oklahoma in 1978. Professor Pennell has taught as a visiting professor at the law schools of Southern Methodist University and the Universities of Miami, North Carolina and Texas.
A specialist in estate planning, trusts and estates and wealth transfer taxation, he has published classroom texts on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries, a second on Federal Wealth Transfer Taxation and a third on Estate Planning. He authored the Bureau of National Affairs Tax Management portfolios on the Estate Tax Marital Deduction and on Estate Tax Payment and Apportionment. He also authored texts on Trust and Estate Planning and on Wealth Transfer Taxation, published by the American Bar Association. He is the successor author of the leading treatise on estate planning, originally written by the late Harvard professor A. James Casner. He also has published selected chapters in various editions of the New York University Tax Institute, the University of Southern California Tax Institute and the University of Miami Estate Planning Institute, along with an extensive array of articles on estate planning. He is an adviser to both of the American Law Institute Restatement (Third) of Property (Wills and Other Donative Transfers) and Restatement (Third) of Trusts.
Professor Pennell lectures widely on estate planning, he chairs several annual programs for ALI-ABA (a national continuing legal education provider), serves on the faculty and the advisory board of the nation's leading annual institute on estate planning, and is a visiting adjunct professor in the University of Miami LLM in Estate Planning degree program.
Education: BS, 1971; JD, 1975, Northwestern University.
Publications
|
Representations Involving Fiduciary Entities: Who is the Client 62 Fordham L. Rev. 1319 (1993-1994) 1993
|
|
Adventures in Generation-Skipping, or How We Learned to Love the Delaware Tax Trap 24 Real Prop. Prob. & Tr. J. 75 (1989-1990) 1989
|
|
Introduction: Whither Estate Planning 24 Idaho L. Rev. 339 (1987-1988) 1987
|
|
Estate Planning: Drafting and Tax Considerations in Employing Individual Trustees 60 N. C. L. Rev. 799 (1981-1982) 1981
|
|
Life Insurance Owned by a Third Party: Estate Planning Considering Income, Gift and Generation-Skipping Taxes 18 Hous. L. Rev. 103 (1980-1981) 1980
|
|
Inadvertent Exercise of Powers of Appointment in Oklahoma 33 Okla. L. Rev. 565 (1980) 1980
|