is the firm founder of Nalli, Elias & Associates, P.C., concentrating his law practice in the areas of estate planning, estate administration and related tax matters, elder law, guardianship, and real estate. He is a member of the Beaver County Bar Association, Pennsylvania Bar Association and is certified as an elder law attorney by the National Elder Law Foundation (NELF). Mr. Nalli earned his B.A. degree, summa cum laude, from Geneva College and his J.D. degree from Duquesne University.

is an attorney with Nalli, Elias & Associates, P.C., where her practice areas include estate planning, estate administration and related tax matters, and criminal defense law. Ms. Elias is admitted to practice in Pennsylvania and before the U.S. District Court for the Western District of Pennsylvania. She is a member of the Pennsylvania Bar Association and the Beaver County Bar Association. Ms. Elias earned her B.S. degree from Point Park University and her J.D. degree from Duquesne University School of Law.

is a partner in the Lancaster firm of Metzger and Spencer, LLP, where he practices in the areas of taxation, probate, trusts, estate planning, business entities, real estate, orphans' court practice, orphans' court litigation, and zoning law. He is chairman of the Lancaster Township Zoning Hearing Board, and a member of the Lancaster and Pennsylvania bar associations. Mr. Metzger recently completed his term as a member of the Real Property Probate and Trusts Law Section Council. He has volunteered and served as the estate planning expert for Wills for Heroes. Mr. Metzger served several terms as a trustee of The Heritage Center Museum of Lancaster County, chairman of its Planning and Giving Committee, and chairman of the Heritage Museum at Penn Square. He recently concluded service on both the Board of Directors and Executive Committee of the Historic Preservation Trust of Lancaster County, and as a member of the Preservation Action Committee. Mr. Metzger earned his B.A. degree, cum laude, from the University of Richmond and his J.D. degree from Temple University School of Law.

is a partner with the law firm of Appel, Yost & Zee LLP in Lancaster. He practices in the areas of bankruptcy and creditors' rights, real estate, business transactions, small business formation, business buy-sell, estate planning and administration. Mr. Samley serves as parliamentarian for the Lancaster County Commercial and Industrial Real Estate Council. He is on the adjunct faculty for Harrisburg Area Community College in Lancaster, where he teaches a variety of courses in the Department of Business Studies. Mr. Samley frequently presents at professional education programs on landlord-tenant collection law, ethics, LLC formation, contracts, and bankruptcy. He is a member of the Business Law Section of the Pennsylvania Bar Association, Estate Planning Council of Lancaster County and the Eastern District of Pennsylvania Bankruptcy Conference. Mr. Samley serves on the Board of Directors of the Lancaster Bar Association and on an Advisory Board to the Lancaster County Community Foundation, a non-profit philanthropic. He earned his B.S. degree, cum laude, from Millersville University and J.D. degree from Dickinson School of Law.

is an attorney with Metzger and Spencer, LLP and Spencer Law Firm LLC in Lancaster, Pennsylvania, where she provides experience and depth in estate planning, trust and estate administration, complex tax consulting, charitable gift planning, wealth transfer vehicles and retirement plan consulting, and expert witness testimony. Ms. Spencer taught estate and gift tax for eight years as an adjunct professor at Boston University in the LL.M. program, and also was a former professor of trusts and estates at Boston University School of Law. In addition, she has spoken numerous times on topics related to her areas of expertise. Ms. Spencer is the author of a weekly column Taxing Matters, which appeared in the Lancaster Intelligencer Journal's Business Monday Section for 14 years. She also has written Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual, Data Trace, which is updated annually. Ms. Spencer earned her B.A. degree from Dickinson College, her J.D. degree from Boston University and her LL.M. degree from Boston University. She is a fellow of the American College of Trust and Estate Counsel.

is an attorney with Miller Law Firm, PC. He is a Certified Elder Law Attorney (CELA) through the National Elder Law Foundation. Mr. Miller concentrates his practice in the areas of elder law, estate planning, asset protection, tax law, guardianships, special needs, and life care planning. He counsels families of all ages in the area of wills and trusts, and also provides in-depth knowledge of Medicare and Medicaid planning. Mr. Miller is a VA accredited attorney and advises veteran clients in the area of Veterans Administration benefits. He earned his B.A. degree from DePauw University, his Masters degree from Embry-Riddle Aeronautical University and his J.D. degree from Widener University Commonwealth School of Law. Mr. Miller is licensed to practice in Pennsylvania and Massachusetts.