NELL GRAHAM SALE is a partner of the law firm of Pregenzer, Baysinger, Wideman & Sale, in Albuquerque, New Mexico. She is admitted to practice law in state and federal courts in New Mexico, Delaware, Pennsylvania, the U. S. Tax Court and the U. S. Supreme Court. Her law practice concentrates on taxation, estate planning, estate administration, business succession, disability planning and elder law.  The law firm also provides legal services in fiduciary litigation, business consulting and life care planning.  Nell has an AV rating from LexisNexis Martindale-Hubbell and has been selected for inclusion in Super Lawyers 2007 and 2008.  She is a Certified Elder Law Attorney as designated by the National Elder Law Foundation. She is a member of The Group, a national tax practitioners study group and the Elder Law Alliance, a national elder law study group.

Nell graduated Phi Beta Kappa from DePauw University and earned her law degree with honors from Widener University School of Law, winning six American Jurisprudence awards. During law school, she served as a Wolcott Fellow law clerk for the late Chief Justice Andrew D. Christie of the Delaware Supreme Court.

Nell is a member of the New Mexico Bar Association and the Delaware State Bar Association. At a national level, she is a member of the board of directors of the Special Needs Alliance, a national network of disability trust lawyers. She is a member of the National Academy of Elder Law Attorneys, of which she is past co-chair of the Tax Special Interest Group.  In New Mexico, she is a founding member and current president of the state chapter of the National Academy of Elder Law Attorneys, a member of the New Mexico Estate Planning Council, and past president of the Board of Directors of the First Unitarian Church. She is an avid tennis player.

EMAIL: ngsale@pbwslaw.com