Patricia Culler
High Net Worth Guide 2023
Band 1 : Private Wealth Law
Email address
[email protected]Contact number
216.274.2534Share profile
Band 1
About
Provided by Patricia Culler
Practice Areas
Trusts & Estates
Fiduciary Litigation
Business Law
Business Succession Planning
Estate Planning
Charitable Planning
Estate Settlement
Fiduciary Services & Trust Administration
Taxation & Tax Controversy
Professional Memberships
• American College of Trust and Estate Counsel, Fellow and Past Regent; State Chair, Ohio, 2005-2010; Estate & Gift Tax Committee, State Laws Committee, Membership Selection Committee.
• OSBA Estate Planning, Trust & Probate Law Section Council, Council Member, 2002-present.
• Estate Planning Council of Cleveland, Member, 1986- present; Distinguished Estate Planner Award Committee, 2011-2015, Former Trustee.
• Ohio State Bar Association, Estate Planning, Trust & Probate Law Section, Member, 1985- present.
• Cleveland Metropolitan Bar Association, Estate Planning, Probate & Trust Law Section, Member, 1985-2015.
• OSBA Estate Planning Trust & Probate Specialization Board, Specialty Board Member, 2005-09.
Publications
• Author, Ohio’s Rule Against Perpetuities and Opt-Out Statutes Gets A Nip and Tuck, Probate Law Journal of Ohio, Volume 23, Issues 3, February 2013.
• Author, Revising the RAP: Will Ohio Revised Code §2131.09 Be Amended Within Lives in Being Plus Twenty-One Years? Probate Law Journal of Ohio, April 2012, Volume 22, Issue 4.
• Author, Update on Trust Decanting and New Ohio Revised Code §5808.18, Probate Law Journal of Ohio, February 2012, Volume 22.
Career
M. Patricia Culler focuses her practice on wealth transfer and business succession planning, wills, trusts and estates, and tax. She has extensive experience in sophisticated estate planning, charitable gift planning, prenuptial agreements, estate settlement, trust administration and fiduciary litigation. She also works with clients on tax matters relating to trusts and estates, including income, gift, estate and generation-skipping taxes.
With more than 30 years of experience, Patricia’s practice covers a full spectrum of services, from planning and drafting to trust and estate administration, and serves clients with moderate wealth as well as clients with ultra-high net worth, in excess of $100 million. Her broad experience includes implementing complex plans involving multigenerational trusts, charitable trusts, grantor-retained annuity trusts, qualified personal residence trusts, installment sales to grantor trusts and other sophisticated planning techniques. She frequently assists clients in modifying existing trusts using trust decanting, private agreements and court-approved modifications.
In addition, Patricia represents fiduciaries and beneficiaries in trust and estate disputes and settlements, and represents clients before the IRS in estate and gift tax audits and private letter ruling requests. She also represents clients before the IRS Appeals Office and in the United States Tax Court in tax controversies, and supervises the preparation of federal estate tax returns for Hahn Loeser’s Ohio offices.
Patricia is an OSBA Board Certified Specialist in Estate Planning, Trust & Probate Law and has participated in numerous state, local and national speaking engagements on trust and estate, tax and other related topics. She was also the principal author of Ohio’s trust decanting statute, which was enacted in 2013.
Education
Cleveland-Marshall College of Law
J.D.
University of Iowa
M.A.
University of Notre Dame
B.A.