SUSAN L. ABBOTT is a partner with the firm of Goodwin Procter LLP in Boston, where she practices in the estate planning and trust administration department. Her practice is concentrated in the areas of estate planning, charitable gift planning, and representation of tax-exempt organizations. Ms. Abbott previously worked for Williams and Connolly in Washington, D.C., and for PricewaterhouseCoopers. Ms. Abbott has a B.A. from Williams College and an M.A. from Duke University. She received her J.D. from Duke University School of Law. She is a fellow of the American College of Trust and Estate Counsel and a member of the Boston Bar Association, Boston Estate Planning Council, Planned Giving Group of New England, and the Council on Foundations Philanthropic Advisors Network. Ms. Abbott is a frequent speaker on estate planning and charitable giving topics and has coauthored articles on estate tax and exempt organization topics. (November 2008)