Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta. A graduate of Northwestern University School of Law, he is a Member of the American Law Institute and an Adviser for its Restatement of the Law (Third) of Property — Wills and Other Donative Transfers, a former member of the Council of the Real Property, Probate & Trust Law Section of the American Bar Association, an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law. His major publications exceed five dozen articles or institute chapters and eight books, including Income Taxation of Trusts, Estates, Grantors and Beneficiaries (West 1987), Wealth Transfer Taxation (West 2003), a Trusts and Estates monograph (Aspen 2000), the Tax Management Portfolios on Estate Tax Apportionment (BNA 2001) and on the Marital Deduction (BNA 2003). He was Editor-in-Chief of the American Bar Association’s Real Property, Probate & Trust Journal (1987-1989). He is the successor author of Casner on Estate Planning (6th ed., Aspen), and he is writing an Estate Planning coursebook (for West).