Pat focuses her practice in the areas of trusts and estates and pension and benefits law. In her estate planning practice, she represents individuals in the preparation of wills, trusts and powers of attorney. Pat advises and formulates strategies for clients to minimize their estate tax exposure through sophisticated lifetime and at-death wealth transfer techniques, such as irrevocable insurance trusts, qualified personal residence trusts, charitable trusts and foundations and family limited partnerships, and has a particular interest in representing nontraditional families regarding their unique estate planning needs. She also advises nonprofits such as educational institutions and hospitals regarding planned giving strategies.

Pat also represents estates in the probate administration process and is actively involved in trustee and beneficiary representation matters. She also represents guardians and wards in adult and minor guardianship matters.

As a complement to her estate planning practice, Pat also has a focus in pension and benefits law. Pat assists small to mid-size businesses and not-for-profit entities such as hospitals and governmental agencies in establishing and administering pension, profit-sharing and 401(k) plans, as well as nonqualified deferred compensation plans for executives and highly compensated employees. Pat also assists businesses in establishing and administering health and welfare plans and in interpreting COBRA eligibility and notice guidelines. In addition to establishing and administering plans, Pat represents businesses before the Department of Labor and the Internal Revenue Service in audit and correction procedures with respect to those plans.

EDUCATION:

Boston University School of Law, Graduate Program, Master of Laws in Taxation, 2003
Suffolk University Law School, Juris Doctor, 1997 (Magna Cum Laude)
University of Pittsburgh, Master of Arts, 1979
Emerson College, Bachelor of Science, 1977 (Cum Laude)

BAR ADMISSIONS:

New Hampshire
Massachusetts