Alison T. Smith

Profile

Alison T. Smith focuses her practice on fiduciary liability and litigation, trusts and estates, and nonprofit law, with an emphasis on charitable trusts, providing legal advice to clients across Pennsylvania. Before returning to private practice, she served as Chief Counsel at PNC Bank, a leading national financial institution. There, she provided support to the bank’s asset management group on legal matters relating to the administration of estates and trusts, including charitable trusts and endowments, and fiduciary liability.

Fiduciary liability and litigation
Alison advises corporate fiduciaries and banks in the management of fiduciary risk, administration of trusts and estates, document interpretation and the application of legal standards, statutes and regulations. She also represents fiduciaries, beneficiaries and other interested parties in Orphans’ Courts proceedings and litigation involving alleged breaches of fiduciary duty.

Trusts and estates
She provides comprehensive legal counsel on estate and trust administration, estate planning and business succession planning, and assists with drafting estate planning documents, including wills, revocable and irrevocable trusts, annuity trusts, and charitable trusts and shareholders’ agreements. Alison has extensive experience assisting clients with the administration of trusts and estates, ensuring compliance with tax and probate filing requirements. She also represents executors, administrators and trustees in various legal proceedings, including accountings and contests of wills and trusts.

Charitable and nonprofit law
Alison advises nonprofit organizations on matters including formation, governance, mergers and acquisitions, obtaining tax-exempt status and stewardship of charitable gifts. She leverages her knowledge and experience to guide charitable and nonprofit organizations in understanding their fiduciary responsibilities, especially with respect to charitable donations, ensuring compliance with regulations and navigating mergers and affiliations. She also provides legal support for the administration of charitable trusts and private foundations, including cy pres actions and federal tax law requirements.

Community involvement
She is passionate about providing access to estate planning legal services for low-income individuals and families. The Pennsylvania Bar Association has recognized Alison for her work by honoring her with the Louis J. Goffman Award in 2023 and the Special Achievement Award in 2022 for her dedication and leadership in establishing estate planning clinics for low-income clients and developing a model template that includes orientation training for PBA members to deliver service for these individuals.

Alison is actively involved in organizations and initiatives that further the legal profession. She is the Real Property Probate and Trust Law Section Delegate to the PBA House of Delegates, a member of the Pennsylvania Joint State Government Commission Decedents’ Estates Laws Advisory Committee and regularly serves as a course planner and speaker for Pennsylvania Bar Institute sessions concerning estates, trusts and charitable organizations.