Rate My Professor Jeffrey Pennell

Pennell teaches Estate Planning, Trusts and Estates, Federal Income Taxation of Trusts, Estates, Grantors, and Beneficiaries, Federal Wealth Transfer Taxation, Fiduciary Administration, Fundamentals of Income Taxation, Property, Legal Profession, Tax Ethics and Malpractice. His publications focus on donative transfers, estate planning, ethics, and tax, including successor authorship of Casner & Pennell on Estate Planning (8th ed. 2021), Estate Planning and Drafting (West 2020), Federal Wealth Transfer Taxation (4th ed. 2003), and Income Taxation of Trusts, Estates, Grantors and Beneficiaries (West 1987). Other works encompass Tax Management Portfolios such as Estate Tax Marital Deduction (2015) and Spouse’s Elective Share (2018, with Cline and Turnipseed), and articles including “Individuated Determination of a Surviving Spouse’s Elective Share,” 53 U.C. Davis L. Rev. 2473 (2020), and annual “Recent Wealth Transfer Tax Developments” in USC Major Tax Planning (1998-2016). A Life Member of the American Law Institute, he advised Restatement (Third) of Property (Wills and Other Donative Transfers) and Restatement (Third) of Trusts. Honors include Academic Fellow and former Regent of the American College of Trust and Estate Counsel, Academician of the International Academy of Estate and Trust Law, former Council member of the ABA Real Property, Trust & Estate Section, and the 2011 NAELA John J. Regan Writing Award.