“Every day I experience the gift of being invited to help with obstacles faced by our clients and their families – whether it be taxes, hopes for the next generation, debilitating illness and disability, housing, or, of course, death.  I consider this gift to be a privilege of my work.”

Nell Graham Sale


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 New Mexico, Delaware, Pennsylvania, U. S. Tax Court and the U. S. Supreme Court.  Nell has an AV Preeminent® rating from LexisNexis Martindale-Hubbell.  She has been repeatedly selected for inclusion by her peers in Best Lawyers in America®, and has been selected for inclusion in Super Lawyers for many consecutive years.  She is a Certified Elder Lawyer as designated by the National Foundation for Elder Law.  She is a former board member of the Special Needs Alliance, a national network of disability trust lawyers.  She is a fellow in the American College of Trust and Estate Counsel.  She received the 2012 award from the Albuquerque Community Foundation for Excellence in Charitable Gift Planning.  She also received the 2012 CLE Pinnacle award from the New Mexico Bar Association, obtaining the highest ratings for speaking at CLE programs.  Her law practice concentrates on taxation, estate planning, estate administration, business succession, disability planning and elder law. During law school, Nell garnered six American Jurisprudence awards and served as a Wolcott Fellow law clerk for the late Chief Justice Andrew D. Christie of the Delaware Supreme Court. When she is not working or serving the community, Nell is an avid tennis player.


DePauw University, Phi Beta Kappa
Widener University School of Law, JD, with honors

Admissions to Practice

Licensed to Practice Law in New Mexico, Delaware and Pennsylvania
United States District Court of New Mexico
United States District Court of Delaware
United States District Court of Eastern District of Pennsylvania
U. S. Tax Court
U. S. Supreme Court

Memberships and Activities

American College of Trust and Estate Counsel Fellow
New Mexico Bar Association
Delaware State Bar Association
Elder Law Alliance
Special Needs Alliance
National Academy of Elder Law Attorneys; former co-chair, Tax Special Interest Group
New Mexico chapter, National Academy of Elder Law Attorneys, Founding member and current president
New Mexico Estate Planning Council
First Unitarian Church, Past president, Board of Directors; Chair, Endowment Fund Committee
New Mexico Planned Giving Roundtable, Founding member