Sarah L. Baker
I have practiced law since 1975, initially in the State of Ohio and in Oregon since 1981. My practice is limited to estate planning and post-death administration of estates. I work with both taxable and non-taxable estates. I have extensive experience in drafting various types of trust agreements, including revocable living trusts and irrevocable trusts.
I am a frequent lecturer to accountants and other financial advisors on the topics of estate planning, trusts and probate, and also enjoys speaking to civic groups. I taught Estate and Gift Taxation at Portland State University in the School of Business graduate tax program from 1986 to 1995.
I enjoy working with people and want to empower them to make the best decisions, given their family dynamics and assets. I take the time to explain “in plain English” the legal and tax rules that will apply in each client’s situation. I believe in educating the client about the various techniques available to the client to pass property to family members, friends and charities, as well as to minimize estate and income taxes when those issues apply. My goal is to produce an estate plan that is highly customized to each client’s particular situation, rather than just offering a “one size fits all” approach. I value simplicity, whenever appropriate, and works to see that a client fully understands the estate plan, once completed.
I have also lived in Albuquerque, rural Colorado, and New York City. My most recent travels have taken me to Brazil, Vietnam and Cambodia.
Raised in Ohio, I received my J.D., cum laude, from the Ohio State University College of Law, and my LLM (Taxation) from New York University School of Law.
- Ohio State University College of Law- J.D.
- New York University School of Law - LLM (Taxation)
- Oregon State Bar (OSB)
- Multnomah Bar Association (MBA)
- Estate Planning Council of Portland