Raquel Lazar-Paley
Raquel Lazar-Paley
LL.M. (Taxation)
Partner | Estate and Tax Attorney
Raquel Lazar-Paley is a founding partner of Paley & Prehn, PLC, where her practice centers on estate planning, trust and probate administration, and nonprofit law. She is known for her practical, detail-oriented counsel and her ability to help clients approach life’s most important legal and financial decisions with clarity and confidence.
Raquel designs estate plans for individuals and families that balance tax efficiency with the realities of family dynamics, succession planning, and cross-border living. She frequently works with U.S. citizens residing abroad, dual citizens, and internationally connected families, coordinating with attorneys and advisors worldwide to ensure that U.S. estate plans are structured to work effectively alongside foreign property ownership, retirement accounts, and local legal requirements.
In her estate administration practice, Raquel advises trustees, executors, and other fiduciaries on the full range of responsibilities involved in managing and distributing estates and trusts. She prepares fiduciary accountings, ensures compliance with reporting and tax obligations, and assists with resolving issues that arise in dealings with financial institutions, tax authorities, and the courts.
Raquel also has a strong focus on philanthropy. She regularly assists individuals and families in incorporating charitable goals into their estate plans—through donor-advised funds, private foundations, and other planned giving vehicles—as well as representing nonprofit organizations and foundations in formation, compliance, and governance matters.
An expat since 2008, Raquel’s family is scattered throughout the globe. She currently resides in Portugal as a digital nomad and brings an international perspective to her work. Her personal and professional experience across multiple jurisdictions allows her to guide clients whose lives and assets cross borders, while ensuring coordinated advice from local counsel where needed.
- Estate planning & trust administration
- Probate & fiduciary representation
- Nonprofit formation & compliance
- Cross-border planning for U.S. citizens abroad
Education
LL.M. Taxation (University of San Diego)
J.D. (University of San Diego)
M.A., History (Columbia University)
B.A., Political Science (Binghamton University)
Professional Affiliations
American Bar Association (ABA) – Tax
California Bar Association
DC Bar Association
Israel Bar Association
License to Practice Law
State of California
District of Columbia
Digital Business Card
