Nancy L. Cowgill Experience Nancy Cowgill is a partner of the firm practicing in the area of estate planning, probate and trust administration. Her specialty covers federal estate and gift tax law, Oregon inheritance and gift tax law, and income tax law as it relates to estates, trusts and beneficiaries. She also advises on the administration of trusts and estates. Professional Honors and Activities Listed in Best Lawyers in America© (currently: Trusts and Estates), 2005-2006, 2009-2016 Listed in Oregon Super Lawyers® (Estate Planning & Probate, Tax), 2006-2015 Member, Real Property, Trust and Estate Law and Taxation Sections, American Bar Association Member, Estate Planning and Administration Section, Oregon State Bar Member, Estate Planning Council of Portland Fellow, The American College of Trusts and Estates Counsel Partner Portland, OR (503) 294-9615 direct (503) 220-2480 fax nancy.cowgill@stoel.com Education Publications "Tax Aspects of Life Insurance," 1 Insurance § 9, Oregon CLE, 1983 "Irrevocable Trusts Are Still Most Attractive Option for Planning Life Insurance Savings" (coauthor), 28 Taxation for Accountants 236, 1982, reprinted in 11 Taxation for Lawyers 112, 1982 University of Washington, J.D., 1976 Order of the Coif Stanford University, A.B., Political Science, 1973 Oregon State University, Freshman Women's Scholastic Honorary, 19691971 Admissions Oregon Washington U.S. District Court for the District of Oregon U.S. Tax Court