Gayle M. Braley McLane, Graf, Raulerson & Middleton, Manchester Gayle M. Braley, Esq. is an associate with McLane, Graf, Raulerson & Middleton, PA in Manchester, NH. Her practice primarily involves estate planning and representation of charitable entities with regard to tax matters. She also has significant experience in probate litigation. She earned her B.A. from the University of Virginia in 1988 and her J.D. from the University of Virginia Law School in 1991. She is admitted to practice in NH, the Commonwealth of Virginia and Washington, D.C. Gayle is a member of the NHBA’s Elder Law, Estate Planning and Probate Law Section and Taxation Law Section, the NH Women’s Bar Association and the Christian Legal Society. She has spoken at state and national levels on issues relating to estate and gift tax, trusts and charitable tax law. 11/11 TL