Penny H. Serrurier
Experience
Pendleton ("Penny") Serrurier is a partner of the firm practicing in the areas of taxexempt organizations, charitable giving, estate planning and trust administration.
Representative Work
Penny represents public charities, affiliated foundations, grant-making foundations,
quasi-governmental entities, private operating foundations, trade associations,
advocacy organizations, and social clubs advising on all aspects of governance,
compliance, and tax-related matters. Penny works with individuals and families on
business succession planning matters.
Professional Honors and Activities

Selected by Best Lawyers® as Non-Profit/Charities Law Lawyer of the Year,
Partner
Portland, 2012 and 2016

Listed in Best Lawyers in America© (currently: Nonprofit/Charities Law, Trusts
and Estate Law), 2014-2016

Portland, OR
(503) 294-9440 direct
(503) 220-2480 fax
Listed in Oregon Super Lawyers® (Estate Planning & Probate, Nonprofit
Organizations), 2006-2015 Adjunct Professor of Law (nonprofit organizations),
Lewis & Clark Law School

Selected as one of the Top 25 Oregon Women Lawyers, Oregon Super Lawyers®

Fellow, American College of Trusts and Estates Counsel (ACTEC)

Past Chair, Executive Committee, Estate Planning and Administration Section,
Oregon State Bar
penny.serrurier@stoel.com
Education

Cornell Law School, J.D., 1991, cum
laude
Comment Editor, Cornell Law Review

Middlebury College, B.A., cum laude,
History, with highest honors, 1986

Member, Estate Planning Council of Portland

Member, Northwest Planned Giving Roundtable

Member, Business Law, Estate Planning and Administration, and Taxation
Admissions
Sections, Oregon State Bar


Member, Taxation Section, American Bar Association

Member, Multnomah Bar Association

Member, Oregon Women Lawyers
Presentations

"Serving on a Nonprofit Board," Multnomah Bar Association

"Hot Topics for Tax-Exempt Organizations," Mid-Valley Tax Forum

"Tax Exempt Status," Oregon State Bar

University of Vermont, A.E. Nuquist
Award, 1986
Oregon
Penny H. Serrurier

"Considerations for Charitable Planning," Oregon State Bar

"Tax Aspects of Charitable Giving," Financial Planning Association

" Conflicts of Interest and Liability Issues for Directors of Nonprofits," Multnomah Bar Association

"Fulfilling Philanthropic Goals," OHSU

"Business Activities of Exempt Organizations," Oregon State Bar

"Split-Interest Gifts and Supporting Organizations," SWW Estate Planning Council

"Advance Directives for Health Care," Oregon State Bar

"Life Insurance Trusts," Oregon Society of CPAs

"Charitable Giving," Oregon Law Institute

"Charitable Planning with Retirement Assets," NW Planned Giving Roundtable/Estate Planning Council Seminar

"Post-Mortem Planning," Oregon Society of CPAs

"Drafting Tax Clauses," Oregon State Bar

"Estate Tax Planning and Tax Apportionment," Oregon Law Institute,

"Charitable Giving," Oregon State Bar

"Ethics and Estate Planning," Oregon Law Institute
Publications

"Estate Planning for Owners of Closely-Held Businesses" (coauthor), Advising Oregon Businesses, Oregon State Bar, 2008 and
2010

Various probate practice materials, Oregon State Bar
Civic Activities

Trustee, Oregon Museum of Science and Industry

Lincoln Foundation

Planned Giving Committee, Guide Dogs for the Blind

Marketing Committee, Oregon Community Foundation

Volunteer attorney, North Portland Legal Aid Clinic

Legal and planned giving advisor for various local non-profit organizations

Former Trustee and Board Chair, Oregon Zoo Foundation

Former Trustee, Oregon Symphony Foundation