Jeffrey N. Pennell

Adjunct Faculty, Heckerling Graduate Program in Estate Planning

J.D., 1975, Northwestern University Pritzker School of Law
B.S., 1971, Northwestern University

Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta, where he teaches income tax, wealth transfer tax, trusts and estates, estate planning, and legal ethics. He is a visiting adjunct professor in Miami Law's Heckerling LL.M. Graduate Program in Estate Planning.

He has published classroom texts on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries; on Federal Wealth Transfer Taxation; on Estate Planning and Drafting; and on Trusts and Estates. He also authored the Tax Management portfolios on the Estate Tax Marital Deduction and on Estate Tax Payment and Apportionment, and co-authored the portfolio on the Elective Share of a Surviving Spouse. He also is the successor author of the treatise Casner & Pennell on Estate Planning, along with 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.

He was an adviser to both of the American Law Institute Restatement (Third) of Property (Wills and Other Donative Transfers) and Restatement (Third) of Trusts, and is a former member of the Council of the Real Property, Trust & Estate Section of the American Bar Association. He is an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law.