Margaret Anne Payne

Margaret Anne Payne practiced in New York City for six years before moving to California. She joined Higgs Fletcher & Mack in 1980, became a partner in 1983, and became of counsel in 1991. She has concentrated her practice in estate planning, trusts, and wills. Miss Payne served as an adjunct professor at the University of San Diego School of Law in the Graduate Tax Program where she taught a research and writing course. She has also been an adjunct professor at California Western School of Law, where she taught estate and gift taxation, and an estate planning seminar.

Miss Payne is regularly included in the volumes Who's Who in American Law, and The Best Lawyers in America.

PRACTICE GROUPS
Trusts and Estates

• LL.M., Taxation, New York University School of Law (1976)
• J.D., Harvard University (1972)
• A.B., Trinity College and University of Cincinnati (magna cum laude) (1969)

• California
• New York

• State Bar of California (Gift and Estate Tax)
• American Bar Association (Gift and Estate Tax)

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