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Senior Counsel

Nancy L. Cowgill


Nancy Cowgill practices in the area of estate planning, probate, and trust administration. Her specialty covers federal estate and gift tax law, Oregon and Washington estate tax law, and income tax law as it relates to estates, trusts, and beneficiaries. She also advises on the administration of trusts and estates.


University of Washington, J.D., 1976; Order of the Coif

Stanford University, A.B., Political Science, 1973

Oregon State University, Freshman Women's Scholastic Honorary, 1969-1971




United States District Court for the District of Oregon

United States Tax Court


  • Included in The Best Lawyers in America® (Trusts and Estates), 2005–2006, 2009–present
  • Listed in Oregon Super Lawyers® (Estate Planning & Probate, Tax), 2006–2023
  • Listed in Chambers High Net Worth Guide (Private Wealth Law, Oregon), 2016–2023



  • The American College of Trusts and Estates Counsel, Fellow
  • Real Property, Trust and Estate Law and Taxation Sections, American Bar Association, Member
  • Estate Planning and Administration Section, Oregon State Bar, Member
  • Estate Planning Council of Portland, Member

Practice Areas

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