Patti S. Spencer, Esq. Spencer Law Firm, LLC, Lancaster Patti S. Spencer, Esq., is a nationally recognized trusts and estates attorney, expert witness, and author. Her areas of concentration include trusts, estate administration, estate planning, inheritance tax, and tax planning. She is the founder of Spencer Law Firm in Lancaster, Pennsylvania, and a Fellow of the American College of Trust and Estate Counsel (ACTEC). Ms. Spencer holds an LL.M. post-graduate law degree in Taxation from Boston University School of Law. After receiving her degree, Ms. Spencer taught Estate and Gift Taxation and Estate Planning at Boston University School of Law Graduate Tax Program for eight years. She is the author of “Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual,” (Data Trace, 2007), “Your Estate Matters,” (AuthorHouse, 2005), and a weekly column entitled “Taxing Matters,” published in the Lancaster Intelligencer Journal.