Nancy G. Henderson, Of Counsel at our San Diego law office
Nancy G. Henderson vcard
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Nancy G. Henderson

Of Counsel
San Diego
Services
Private Client Services
Biography

Nancy G. Henderson serves as Of Counsel in the firm’s Private Client Services group. Her practice focuses on estate planning for taxable or otherwise complex estates and on administering those estates after a client’s death. Many of her clients are self-made and hold wealth concentrated in closely held businesses, real estate, or other assets largely built from reinvested income or proceeds from liquidation or monetization of those assets. Nancy regularly gives national lectures on the tax and non-tax issues involved in estate planning for affluent individuals.

Credentials

Bar Admissions

  • California


Court Admissions

  • United States Tax Court


Education

  • University of California, Berkeley (J.D.)
    • Order of the Coif
  • Duke University (B.A., Political Science, magna cum laude)
    • Phi Beta Kappa
Experience

Awards & Recognition

  • Nonprofit/Charities Law, Tax Law, and Trusts and Estates, The Best Lawyers in America® (2018 – Present)
  • Southern California Super Lawyers, San Diego (2008-Present)
  • Women of Influence, San Diego Business Journal (2024)
  • Lawyer of the Year, The Best Lawyers in America® (2022, 2023, 2024)

Previous Professional Experience

  • Henderson, Caverly & Pum, LLP, Founding Partner (2000-2026)
  • Cowley & Chidester
    • Partner (1999-2000)
    • Associate Attorney (1995-1998)
  • Brobeck, Phleger & Harrison, Associate Attorney (1991-1995)

Professional Memberships and Activities

  • California Lawyers Association, Member
    • Taxation Section
    • Trusts and Estates Section
  • American College of Tax Counsel, Fellow
  • California State Bar, Legal Specialization Advisory Board (2016-2019)
  • California State Bar, Executive Committee of the Taxation Section (1999-2002)

Representative Presentations and Publications

  • “The CTA is Here So Let’s Get our CT[Act] Together,” Presenter, 2024 Master Series presented by Northern Trust Company (February 21, 2024)
  • “It’s 2024 and The CTA is Here So Let’s Get our CT[Act] Together,” Presenter, Estate Planning Council of Portland (February 2, 2024)
  • “It’s Time to Get Our [CT]Act Together: Trusts, Family Offices, Private Trust Companies and the Corporate Transparency Act,” Presenter, 58th Annual Heckerling Institute on Estate Planning presented by the University of Miami (January 8, 2024)
  • “The Corporate Transparency Act: Coming Soon to a Family-Owned Entity Near You!,” Presenter, Estate Planning Council of Seattle (November 6, 2023)
  • “Accessing the Value in Stale Irrevocable Trusts to Accomplish New Estate Planning Goals,” Presenter, South Dakota Estate Planning Council and South Dakota State Bar (October 20, 2023)
  • “Defensive Planning For Family Controlled Entities in Light of Powell and Its Progeny,” Presenter, South Dakota Estate Planning Council and South Dakota State Bar (October 20, 2023)
  • “The Corporate Transparency Act: Coming Soon to a Family-Owned Entity Near You!,” Presenter, South Dakota Estate Planning Council and South Dakota State Bar (October 20, 2023)
  • “The Corporate Transparency Act: Coming Soon to a Family-Owned Entity Near You!,” Presenter, Dallas Estate Planning Council (October 5, 2023)
  • “The Corporate Transparency Act: Coming Soon to a Family-Owned Entity Near You!,” Presenter, Estate Planning in Depth: Current Trends 2023 American Law Institute-Continuing Legal Education (July 12, 2023)
  • “The Corporate Transparency Act: Coming Soon to a Family-Owned Entity Near You!,” Presenter, South Dakota Trust Company Forum (May 19, 2023)
  • “America the Gradual: How Anti-Money Laundering Initiatives Affect Estate Planners,” Presenter, 57th Annual Heckerling Institute on Estate Planning Institute (January 9-13, 2023)
  • “Estate Planning and Administration in Current Economic Environment,” Presenter, 7th Annual University of San Diego School of Law RJS Law Tax Controversy Institute (July 15, 2022)
  • “Importance of Collaboration in Turbulent Times,” Presenter, 7th Annual University of San Diego School of Law RJS Law Tax Controversy Institute (July 15, 2022)
  • “Panning For Gold: Accessing the Assets in a Stale Trust to Accomplish New Estate Planning Goals,” Presenter, 70th Annual Tulane Tax Institute (November 17-19, 2021)
  • “Don’t Talk to Strangi-ers: Defensive Planning for Family Owned Entities in Light of Powell,” Presenter, 69th Annual Tulane Tax Institute (November 18-20, 2020)
  • “Coming Soon to Your State: Community Property,” Presenter, American College of Tax Counsel 2020 Fall Meeting (October 26, 2020)
  • “Planning for Yet ANOTHER Fiscal Cliff,” Presenter, California Society of CPAs San Diego Estate Planning Virtual Forum (August 25, 2020)
  • “How Bad Can it Be? Planning and Defending LPs and LLCs with ‘Bad Facts’,” Presenter, 54th  Annual Heckerling Institute on Estate Planning (January 14, 2020)
  • “Don’t Talk to Strangi-ers: Defensive Planning in an Era of Powell Paranoia,” Presenter, 54th Annual Heckerling Institute on Estate Planning (January 14, 2020)
  • “Estate Planning For Real Estate Investors From the Simple to the Sophisticated,” Presenter, Association of International Certified Professional Accountants (December 6, 2019)
  • “Estate Planning For Real Estate Investors From the Simple to the Sophisticated,” Presenter, Association of International Certified Professional Accountants (December 5-7, 2018)
  • ”Creative Strategies for the Emerging Transfer of Real Estate Wealth,” Presenter, North County Estate Planning Council (June 5, 2018)
  • “Issue Spotting and Drafting for Flexibility in Estate Planning – both Domestic and International,” Presenter, American Bar Association Section of Taxation (February 9, 2018)
  • “Buy-Sell Agreements Should Contemplate (and Be Coordinated with) Estate Planning Documents and Objectives and Standard Forms are Often Inadequate,” Presenter, 52nd Annual Heckerling Institute on Estate Planning (January 22-26, 2018)
  • “A Tax Penalties Primer for Estates and Trusts Attorneys,” Presenter, 39th Annual UCLA/CEB Estate Planning Institute (April 28-29, 2017)
  • “Using Stale Trust Assets to Enhance a Better Trust,” Presenter, Scripps Health Foundation, Estate and Gift Planning (2017)
  • “Exit Plan? What is an Exit Plan and Why Do I Need One?,” Presenter, North County Estate Planning Council (August 1, 2017)
  • ”If it is Broken, Do Fix It: Rejuvenating Stale Irrevocable Trusts Through Trust-To-Trust Transfers,” Presenter, 12th Annual Jerry A. Kasner Estate Planning Symposium (September 29-30, 2016)
  • “When Divorce and Estate Planning Cross Paths,” Presenter, Estate Planning Council of San Diego (April 19, 2016)
  • “A Tax Penalties Primer for Estates and Trusts Attorneys,” Presenter, American College of Tax Counsel (March 17-18, 2016)
  • “Problem Irrevocable Trusts: If It Is Broken, then Do Fix It,” Presenter, 50th Annual Heckerling Institute on Estate Planning (January 11-15, 2016)
  • “Diamonds in the Rough: Rejuvenating State Irrevocable Trusts Through Trust-To-Trust Transfers,” Presenter, 50th Annual Heckerling Institute on Estate Planning (January 11-15, 2016)
  • “The Devil is in the Details: Important Tax Administration and Procedural Rules for Estate Planners,” Presenter, State Bar of California Taxation Section (November 3, 2015)
  • “Striking the Balance: Fiduciary Income, Net Investment Income, Capital Gains, and Other Non-Transfer Tax Consequences of Transfer Tax Planning and Drafting Incentive Trusts,” Presenter, American Law Institute (June 22-27, 2015)
  • “The Devil is in the Details: Important Tax Administration and Procedural Rules for Estate Planners and Tax Procedure Workshop, What You Never Knew You Never Knew: More Tax Administration and Procedural Rules for Estate Planners,” Presenter, 49th Annual Heckerling Institute on Estate Planning (January 12-15, 2015)
  • “Striking the Balance: Fiduciary Income, Net Investment Income, Capital Gains, and Other Non-Transfer Tax Consequences of Transfer Tax Planning,” Presenter, American Law Institute (July 15, 2014)
  • “The New Age of Estate Planning: Balancing the Income, Property, and Transfer Tax Aspects of Traditional (and Not-So-Traditional) Estate Planning Techniques,” Presenter, American Law Institute (June 22-27, 2014)
  • “Balancing the Income and Transfer Tax Aspects of Traditional (and Not So Traditional) Estate Planning Techniques,” Presenter, American College of Tax Counsel (June 19-22, 2014)
  • “Example of Change of Trust Situs Despite Apparent Inflexible Situs Clause,” Presenter, American Law Institute (March 25, 2014)