Emily S. Pan
Practice Areas
Industries
Education
- University of Miami School of Law, J.D., 2005
- University of Miami, B.B.A., 2002, cum laude
Bar & Court Admissions
Emily is the vice managing partner of the Vorys Cincinnati office and a member of the trusts, estates and wealth transfer group. Emily’s practice ranges from representing individuals with their estate planning and wealth transfer needs, corporate fiduciaries with respect to trust and estate administration issues and nonprofit organizations with their tax exempt compliance.
Working with individuals, Emily assists with a variety of wealth transfer matters, including estate planning, charitable planning and business succession planning. Emily’s clients consist of high net worth individuals and families, closely-held business owners, corporate executives, retirees and young professionals. Emily uses creative strategies to accomplish her clients’ tax and non-tax goals and focuses on providing practical solutions.
Emily regularly represents corporate fiduciaries on a wide range of trust and estate administration issues. Emily also represents nonprofit organizations with respect to general governance issues, qualification for tax exemption, compliance with private foundation rules, public charity qualification and use of supporting organizations, and reorganization and dissolution.
Emily works collaboratively with Vorys litigators on controversies related to wealth transfer, including estate, trust, real estate and closely-held business disputes, and the exercise of fiduciary duties by trustees, executors, administrators, guardians and powers of attorney.
Emily is a Fellow of the American College of Trusts and Estate Counsel (ACTEC). ACTEC is a legal professional organization consisting of estate planning lawyers and law professors who are elected to be fellows based on their outstanding reputation, exceptional skill, and substantial contributions to the field by lecturing, writing, teaching and participating in bar activities. Emily also serves on the Council of the Estate Planning, Trust and Probate Law Section of the Ohio State Bar Association. The Council monitors Ohio’s trust and estate law and drafts and proposes new legislation for consideration by the Ohio General Assembly.
She is a member of the Ohio State Bar Association and the Cincinnati Bar Association.
Emily is a frequent lecturer on various estate planning and estate administration topics.
Emily received her J.D. from the University of Miami School of Law and her B.B.A. cum laude from the University of Miami.
Professional and Community Activities
- American College of Trust and Estate Counsel, Fellow
- Leadership Council for Legal Diversity, 2017 Fellow
- Ohio State Bar Association's Estate Planning, Trust and Probate Law Section Council
- Patty Brisben Foundation for Women’s Sexual Health, Board Member
- Ohio State Bar Association, 2016 Basic Estate Administration Seminar, Planning Chair, 2016
- Ohio State Bar Association, Annual Convention, Estate Planning, Trust and Probate Law Section Seminar, Planning Chair, 2016
- Cincinnati Bar Association, Advanced Estate Planning Institute, Committee Member, 2014-2016
- Cincinnati Area Senior Services, Inc., Former Board Member
- Cincinnati Estate Planning Council, Former Board Member
- St. Joseph Home of Cincinnati, Former Board Member
Teaching/Speaking Engagements
- "Will Contests: Direct and Cross in Action," March 2017, Cincinnati Bar Association, Advanced Estate Planning Institute
- "Conflicts of Interest: Trust and Estate Administration,” March 2017, Dayton Bar Association
- “Will Contests: Direct and Cross in Action," December 2016, Mahoning County Bar Association
- “Conflicts of Interest: Trust and Estate Administration,” December 2016, Mahoning County Bar Association
- “Conflicts of Interest: Trust and Estate Administration," October 2016, Warren County Bar Association
- “Will Contests: Direct and Cross, In Action,” July 2016, ALI CLE Representing Estate and Trust Beneficiaries and Fiduciaries
- "A New Take on Taking or Leaving Trust Protectors," July 2015, ALI CLE Representing Estate and Trust Beneficiaries and Fiduciaries
- "Trust Protectors and Special Fiduciaries: A look at the obligations, potential liabilities and best practices in a brave new world of directed trusts," May 2015, Central Ohio Estate Planning Council
- "Probate Law Update: Case Law and Legislative Update," February 2015, Cincinnati Bar Association, Advanced Estate Planning Institute
- "What lies beneath? Accepting the role of trustee or trust protector," September 2014, Catholic Foundation Professional Advisor Series
- "Trust Protectors and Special 'Fiduciaries:' A Look at the Obligations, Potential Liabilities and Best Practices in a Brave New World of Directed Trusts,” Ohio State Bar Association, 2014 Pliskin Advanced Estate Planning Seminar
- "Probate Law Update 2014: Case Law and Legislative Update," Ohio State Bar Association
- "Probate Law Update 2013: Case Law and Legislative Update," Ohio State Bar Association
- "2013 Basics of Estate Administration (Opening the Estate, Inventory and Debts of the Estate)," Ohio State Bar Association
- "Non-Tax Reasons for the Use of Trusts," 2013 Sauter Estate Planning Seminar, Catholic Foundation
- "Probate Law Update 2012," Ohio State Bar Association
- "Federal Estate, GST and Gift Tax Law: The Past, Present and Future," Cincinnati Bar Association, 2010 Core Tax Topics Seminar
- "The Disposition of Bodily Remains and Everything You Wanted to Know About Cremation," Cincinnati Bar Association, 2008 Basic Estate Planning Seminar
- "The Ohio Trust Code: A Practical Look at Implementing The New Law," Mid-Miami Healthcare Foundation, 2006 Estate & Tax Planning Professional Seminar
Honors & Awards
- Cincinnati Business Courier, Forty Under Forty, August 2019
- Cincinnati Women of Influence Award, Class of 2015
- Ohio Super Lawyers Rising Stars, Estate Planning & Probate, Estate & Trust Litigation, 2009-2013, 2015-2020
News
- 12/9/2019Vorys is pleased to announce that 39 attorneys from the firm have been named 2020 Ohio Super Lawyers and Rising Stars.
- 10/1/2019Emily Pan, vice managing partner in the Vorys Cincinnati office, was selected as one of Cincinnati Business Courier’s 2019 40 Under 40 Honorees.
- 3/4/2019Vorys announced that Emily Pan has become the vice managing partner of the firm’s Cincinnati office.
- 12/5/2018Vorys is pleased to announce that 48 attorneys from the firm have been named 2019 Ohio Super Lawyers and Rising Stars.
- 12/5/2017Vorys is pleased to announce that 56 attorneys from the firm have been named 2018 Ohio Super Lawyers and Rising Stars.
- 11/27/2017Vorys announced that Emily Pan, a partner in the firm’s Cincinnati office, has been inducted into the American College of Trust and Estate Counsel.
- 3/2/2017
- 12/2/2016Vorys is pleased to announce that 58 attorneys from the firm have been named 2017 Ohio Super Lawyers and Rising Stars.
- 12/2/2015Vorys is pleased to announce that 63 attorneys from the firm have been named 2016 Ohio Super Lawyers and Rising Stars.
- 1/2/2015Vorys is pleased to announce that John Kuhl, Jacob Mahle, Emily Pan, Tyler Pensyl and Peter Solimine have been named partners of the firm.
- 12/5/2014Emily Pan, an associate in the Cincinnati office and a member of the trusts and estates group, was quoted throughout a WCPO story titled “3 Reasons to Include Estate Planning in New Year's Resolutions.”
- 12/3/2014Vorys is pleased to announce that 74 attorneys from the firm have been named 2015 Ohio Super Lawyers and Rising Stars.
- 9/26/2014Michael Schwartz, a partner in the Cincinnati office, and Emily Pan, an associate in the Cincinnati office, were featured in a Lead Cincinnati Magazine story about recent changes to Ohio’s estate tax laws.
- 12/17/2012Seventy-Seven attorneys from Vorys, Sater, Seymour and Pease have been named 2013 Ohio Super Lawyers and Rising Stars.
- 12/16/2011
Events
- 8/24/2017Vorys partner Emily Pan spoke at the Ohio State Bar Association's 2017 All Ohio Forum on August 24, 2017. She spoke about conflicts of interest in regards to trust and estate administration.
- 7/13/2017Vorys Partners Lisa Forbes, Emily Pan and Beth Weinewuth were speakers at the 2017 Representing Estate and Trust Beneficiaries and Fiduciaries conference hosted by the American Law Institute on July 13, 2017.
- 6/20/2017Vorys attorneys Michelle Clemons, Suzanne Galyardt, Colleen Laux and Emily Pan were speakers at the Ohio State Bar Association Estate Planning Seminar on June 20, 2017.
- 6/20/2017Vorys partners Beth Weinewuth, Lisa Forbes and Emily Pan presented at the Ohio State Bar Association Basics of Estate Administration Seminar on June 20, 2017.
- 3/24/2017Vorys Partners Dan Buckley, Emily Pan, and Beth Weinewuth were speakers at the 34th Annual Advanced Estate Planning Institute on March 24, 2017.
- 3/20/2017Vorys Partner Emily Pan spoke on the topic "Estate Planning in Uncertain Tax Environment and Ohio’s STABLE Account" hosted by Fifth Third Bank on March 20, 2017.
- 3/10/2017Vorys Partner Emily Pan was a speaker at the Estate Planning, Trust and Probate Institute hosted by the Dayton Bar Association on March 10, 2017.
- 3/10/2017Vorys partners Beth Weinewuth and Emily Pan presented at the Dayton Bar Association Estate Planning, Trust and Probate Institute on March 10, 2017.
- 12/9/2016Vorys attorneys Tim Cole, Phil Downey Heather Lutz, Emily Pan, Lindsay Spillman and Beth Weinewuth were speakers at a Trust and Estate Litigation presentation hosted by the Mahoning County Bar Association on December 9, 2016.
- 10/26/2016Vorys Partners Emily Pan and Beth Weinewuth were speakers at the Warren County Bar Association Monthly Meeting on October 26, 2016.
- 7/7/2016Vorys attorneys Lisa Forbes, Emily Pan and Beth Weinewuth were speakers at the ALI-CLE Representing Estate and Trust Beneficiaries and Fiduciaries on July 7, 2016.
- 7/17/2015Vorys Partner Emily Pan was a speaker at the 18th Annual Advanced Course for Estate Planners, Litigators and Corporate Fiduciary Counsel hosted by ALI-CLE on July 17, 2015.
- 6/14/2015Vorys Partner Emily Pan was a speaker at the Basics of Estate Administration Seminar hosted by the Ohio State Bar Association on June 14, 2015.
- 5/12/2015Vorys Partner Emily Pan was a speaker at the Estate Planning Seminar hosted by the Central Ohio Estate Planning Council on May 12, 2015.
- 2/27/2015Vorys partner Emily Pan was a speaker at the Cincinnati Bar Association’s Advanced Estate Planning Institute on February 27, 2015
- 8/7/2014Vorys attorney Emily Pan presented at the Ohio State Bar Association’s Probate Law Update on August 7, 2014.
- 6/14/2013Vorys associate Emily Pan spoke at the Basics of Estate Administration CLE Seminar on June 14, 2013. Her presentation discussed opening the estate, surviving spouse issues and inventory, appraisal, and debts of the estate.
- 2/26/2013Vorys attorney Emily Pan spoke at the Cincinnati Bar Association’s Estate Planning and Probate Committee Meeting on February 26.
- 6/28/2012Vorys attorney Emily Pan presented in the Ohio State Bar Association’s Probate Law Update on June 28.
Insights
- 6/2/2020During life, parents can generally broker and manage the use of the vacation home among their children and extended family with ease – or at least with a sense of clear control and geniality. But what about when mom and dad are gone?
- 5/6/2020Regardless of how higher education institutions decide to proceed with classes this fall, it is clear that this pandemic has caused many parents to consider certain legal aspects relating to their adult, college-bound children.
- 4/17/2020Various relief efforts have been enacted to benefit tax-exempt organizations, including the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act).
- 4/13/2020The Internal Revenue Service (IRS) has announced that the due date for certain taxpayers filing Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and/or making payments of federal estate and generation skipping transfer tax is automatically extended until July 15, 2020.
- 4/3/2020Current economic conditions now provide a unique opportunity to avoid the payment of federal gift and estate taxes on asset transfers to children, grandchildren or other beneficiaries.
- 4/3/2020The IRS has announced that the due date for filing Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and making payments of federal gift and generation-skipping transfer tax is automatically postponed to July 15, 2020.
- 1/27/2020In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.
- 11/22/2019The Section 7520 rate is used in connection with the valuation of long-term or future property interests, such as annuities, life estates, remainder interests, and reversionary interests.
- 7/18/2019In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court held that states may not impose a tax on trust income based solely on the residency of an in-state beneficiary.
- 6/3/2019Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.
- 4/16/2019Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.
- 1/22/2019If you’ve recently updated your estate plan, there may be outstanding tasks that require your attention.
- 12/20/2018In the 2017 Tax Act, the “basic exclusion amount” was doubled from $5,000,000 to $10,000,000.
- 11/15/2018The Tax Cuts and Jobs Act that was signed into law at the end of 2017 made sweeping changes to many laws affecting donors.
- 11/12/2018The significant increase in the federal estate/gift/GST tax exemption amount to $5,000,000 in 2011, which was made permanent in 2013, and then again increased to $11,180,000 in 2017, has substantially changed the focus of estate planning for many clients.
- 10/1/2018Gone are the days of going on vacation to get away. As technology continues to advance, society has not only become increasingly dependent on the ability to remotely handle routine tasks, but also on the capability to deal with more complicated tasks such as reviewing and signing involved legal documents.
- 6/18/2018
- 4/18/2018The Tax Cuts and Jobs Act (the Act) was signed into law on December 22, 2017 and made sweeping changes to many laws affecting tax-exempt organizations.
- 4/16/2018Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
- 1/29/2018If you have not looked at your estate plan recently, it’s time to do so.
- 1/22/2018Ohio courts were busy in the month of December, issuing a number of opinions related to trust and estate planning and administration.
- 1/18/2018Vorys is pleased to announce it has become an Advisor Member of Family Office Exchange (FOX).
- 12/28/2017On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017 (referred to herein as TCJA or the Act). Although the most discussed provisions of the Act concern income tax changes, the new tax law also contains provisions that directly or indirectly affect estate planning.
- 11/20/2017The U.S. Tax Court recently determined that the IRS can re-examine the deceased spouse’s estate tax return that reported the unused exclusion, without regard to any statute of limitations.
- 11/9/2017The latest and growing trend for high net worth families involves the formation of a Family Office.
- 10/12/2017It is very satisfying to finally complete your estate plan. Looking over the binder containing copies of your Will, Trust(s), Power of Attorney and ancillary documents, you feel quite accomplished.
- 9/15/2017After years of anticipation, sponsors of 403(b) plans have finally received guidance from the IRS regarding preapproved 403(b) prototype and volume submitter documents.
- 8/21/2017One of the many reasons that clients consider trusts in their estate planning is to protect assets from the creditors of their beneficiaries.
- 8/7/2017The Second and Eighth District Courts of Appeals demonstrate how difficult it is to establish undue influence.
- 7/20/2017A recent decision by the Court of Appeals for the Ninth Appellate District illustrates Ohio courts’ reluctance in removing fiduciaries.
- 7/6/2017Last Fall, Ohio joined several other states in enacting legislation that permits high net worth families to form their own family trust company, commonly referred to as a private trust company (PTC).
- 6/30/2017The Court of Appeals for the Third Appellate District recognized the strength of the presumption of undue influence in a will contest case, overturning an award of summary judgment because of the presumption. Sigler v. Burk, 2017-Ohio-5486, decided on June 26, 2017, demonstrates why, in drafting a will or trust, you should think carefully about any fiduciary role (or roles) assumed by the beneficiaries of the will or trust.
- 5/31/2017Recently, the Ohio Legislature passed House Bill 432, which became effective on April 6, 2017.
- 5/16/2017Cause marketing has become ubiquitous in bringing charities and for-profit companies together to mutually benefit each other and their communities. Cause marketing comes in many varieties. Sometimes a portion of sale proceeds is donated to charity, or other point-of-sale transactions permit customers at check-out to either donate a dollar or round-up their purchase to the next dollar with a donation. Campaigns often involve social media, and sometimes sharing or liking a message results in a corporate donation. An example of cause marketing is the Yoplait “Save Lids to Save Lives” campaign, in which Yoplait donates ten cents for every pink lid that is returned to it to support the Susan G. Komen Breast Cancer Foundation. Also, the Whole Foods Nickels for Nonprofits campaign allows customers to either receive or donate five cents for each reusable bag they provide.
- 2/23/2017Emily Pan, a partner in the Cincinnati office and a member of the tax group, authored an article for the Cincinnati Business Courier titled “Tax Tips: Maximize Your Donations.”
- 1/12/2017President-elect Donald Trump has promised major tax reform in 2017. With Republicans retaining majorities in both houses of Congress, there is now a real possibility that the federal estate tax and the generation-skipping transfer (GST) tax may be repealed.
- 12/19/2016Last week, Governor Kasich signed into law Senate Bill 232, which makes changes to Ohio’s statutes on intestacy, wills, and trusts.
- 12/6/2016Choosing a trustee is one of the most important and, often times, the most difficult decision for clients when creating a trust.
- 11/1/2016Vorys Partners Lisa Babish Forbes and Emily Pan co-authored an article titled "Fixing Broken Trusts by Court Modification - From the Trustee's Perspective" for the Probate Law Journal of Ohio (Volume 27, Issue 2).
- 10/6/2016IRA charitable rollovers, which first became available in 2006, were made permanent by federal legislation in late 2015.
- 9/1/2016Emily Pan, a partner in the Vorys Cincinnati office authored an article titled "Fixing Broken Trusts by Decanting - From the Trustee's Perspective," for the Probate Law Journal of Ohio.
- 7/18/2016What happens to your Facebook and Pinterest accounts when you die? What about all those photos and documents stored on the Cloud and Google Drive? How about all of your electronic passwords to access your bank accounts, investment accounts and retirement accounts? What about your YouTube channel, iTunes and Bitcoin accounts?
- 7/1/2016Vorys Partners Lisa Babish Forbes and Emily Pan co-authored an article titled "Fixing Broken Trusts by Agreement - From the Trustee's Perspective," for the Probate Law Journal of Ohio (Volume 26, Issue 6).
- 6/6/2016The Second District Court of Appeals has issued an opinion in Gehrke v. Senkiw, 2d Dist. Montgomery No. 26829, 2016-Ohio-2657, which held that the validity of a revocable trust that the settlor’s will incorporates by reference cannot be challenged without also challenging the settlor’s will.
- 5/16/2016Many parents across the country will soon be preparing to take their adult child to college.
- 3/21/2016It is important to regularly review asset titling and ensure such titling is consistent with one’s estate plan.
- 3/21/2016Mr. Smith, a widower, died survived by his three children. At the time of his death, Mr. Smith had the following assets: Residence (valued at $250,000), Checking/Savings Accounts (valued at $50,000) and Investment Account (valued at $600,000).
- 1/19/2016There are several ways in which a disgruntled beneficiary or disinherited heir can challenge a last will and testament or a trust.
- 11/18/2015There are three federal wealth transfer taxes: (1) the estate tax; (2) the gift tax; and (3) the generation-skipping transfer (GST) tax.
- 9/21/2015There are three federal wealth transfer taxes: (1) the estate tax; (2) the gift tax; and (3) the generation-skipping transfer (GST) tax.
- 7/16/2015
- 5/18/2015Blending of families and the handling of the financial assets brought into a new marriage require estate planning solutions specially tailored to meet the unique circumstances inherent in such situations.
- 3/17/2015For decades, estate planners have been using trusts to help their clients save estate taxes.
- 1/26/2015As the new year is in full swing, you may or may not have ditched your resolutions by now.
- 1/21/2015We hope you and your family enjoyed a happy holiday season. We’re writing to introduce you to a new e-newsletter we will begin publishing next week.
- 11/1/2014Emily Pan, an attorney in the Vorys Cincinnati office, authored an article titled "Trust Protectors: Does Ohio Law Leave More Questions Than Answers?," for the Probate Law Journal of Ohio.
- 3/18/2013Asset protection planners in Ohio will soon have one more arrow in their quivers. Effective March 27, 2013, Ohio law will permit the creation and funding of a domestic asset protection trust.
- 2/8/2013The new year has brought with it several permanent changes to the state and federal estate tax laws. These changes will have a major impact on estates and the terms of estate planning documents on a going forward basis.
- 1/28/2011