Emily S. Pan

Emily is the co-managing partner of the Vorys Cincinnati office and a member of the trusts, estates and wealth transfer group.  Emily’s practice ranges from representing individuals with their estate planning and wealth transfer needs, corporate fiduciaries with respect to trust and estate administration issues and nonprofit organizations with their tax exempt compliance.

Working with individuals, Emily assists with a variety of wealth transfer matters, including estate planning, charitable planning and business succession planning.  Emily’s clients consist of high net worth individuals and families, closely-held business owners, corporate executives, retirees and young professionals.  Emily uses creative strategies to accomplish her clients’ tax and non-tax goals and focuses on providing practical solutions.

Emily regularly represents corporate fiduciaries on a wide range of trust and estate administration issues.  Emily also represents nonprofit organizations with respect to general governance issues, qualification for tax exemption, compliance with private foundation rules, public charity qualification and use of supporting organizations, and reorganization and dissolution.

Emily works collaboratively with Vorys litigators on controversies related to wealth transfer, including estate, trust, real estate and closely-held business disputes, and the exercise of fiduciary duties by trustees, executors, administrators, guardians and powers of attorney.

Emily is a fellow of the American College of Trusts and Estate Counsel (ACTEC).  ACTEC is a legal professional organization consisting of estate planning lawyers and law professors who are elected to be fellows based on their outstanding reputation, exceptional skill and substantial contributions to the field by lecturing, writing, teaching and participating in bar activities.  Emily also serves on the Council of the Estate Planning, Trust and Probate Law Section of the Ohio State Bar Association.  The Council monitors Ohio’s trust and estate law and drafts and proposes new legislation for consideration by the Ohio General Assembly.

She is a member of the Ohio State Bar Association and the Cincinnati Bar Association.

Emily is a frequent lecturer on various estate planning and estate administration topics.

Emily received her J.D. from the University of Miami School of Law and her B.B.A. cum laude from the University of Miami.

Honors & Recognitions

Chambers & Partners, High Net Worth Guide, Leading Lawyer in Private Wealth, 2023-2024

The Best Lawyers in America, Trusts and Estates, 2022-2025

Cincinnati Business Courier, Forty Under Forty, 2019

Cincinnati Women of Influence Award, Class of 2015

Ohio Super Lawyers Rising Stars, Estate Planning & Probate, Estate & Trust Litigation, 2009-2013, 2015-2020

Professional & Community Activities

Pro Bono Partnership of Ohio, Board of Directors, Member

Legal Aid Society of Greater Cincinnati, Board Member

Down Syndrome Association of Greater Cincinnati, Board Member

American College of Trust and Estate Counsel, Fellow

Leadership Council for Legal Diversity, Fellow, 2017 

Ohio State Bar Association's Estate Planning, Trust and Probate Law Section Council

Ohio State Bar Association, 2016 Basic Estate Administration Seminar, Planning Chair, 2016

Ohio State Bar Association, Annual Convention, Estate Planning, Trust and Probate Law Section Seminar, Planning Chair, 2016

Cincinnati Bar Association, Advanced Estate Planning Institute, Committee Member, 2014-2016

Cincinnati Area Senior Services, Inc., Former Board Member

Cincinnati Estate Planning Council, Former Board Member

St. Joseph Home of Cincinnati, Former Board Member

Teaching/Speaking Engagements

"Will Contests: Direct and Cross in Action," March 2017, Cincinnati Bar Association, Advanced Estate Planning Institute

"Conflicts of Interest: Trust and Estate Administration,” March 2017, Dayton Bar Association

“Will Contests: Direct and Cross in Action," December 2016, Mahoning County Bar Association

“Conflicts of Interest: Trust and Estate Administration,” December 2016, Mahoning County Bar Association

“Conflicts of Interest: Trust and Estate Administration," October 2016, Warren County Bar Association

“Will Contests: Direct and Cross, In Action,” July 2016, ALI CLE Representing Estate and Trust Beneficiaries and Fiduciaries

"A New Take on Taking or Leaving Trust Protectors," July 2015, ALI CLE Representing Estate and Trust Beneficiaries and Fiduciaries

"Trust Protectors and Special Fiduciaries: A look at the obligations, potential liabilities and best practices in a brave new world of directed trusts," May 2015, Central Ohio Estate Planning Council

"Probate Law Update: Case Law and Legislative Update," February 2015, Cincinnati Bar Association, Advanced Estate Planning Institute

"What lies beneath? Accepting the role of trustee or trust protector," September 2014, Catholic Foundation Professional Advisor Series

"Trust Protectors and Special 'Fiduciaries:' A Look at the Obligations, Potential Liabilities and Best Practices in a Brave New World of Directed Trusts,” Ohio State Bar Association, 2014 Pliskin Advanced Estate Planning Seminar

"Probate Law Update 2014: Case Law and Legislative Update," Ohio State Bar Association

"Probate Law Update 2013: Case Law and Legislative Update," Ohio State Bar Association

"2013 Basics of Estate Administration (Opening the Estate, Inventory and Debts of the Estate)," Ohio State Bar Association

"Non-Tax Reasons for the Use of Trusts," 2013 Sauter Estate Planning Seminar, Catholic Foundation

"Probate Law Update 2012," Ohio State Bar Association

"Federal Estate, GST and Gift Tax Law: The Past, Present and Future," Cincinnati Bar Association, 2010 Core Tax Topics Seminar

"The Disposition of Bodily Remains and Everything You Wanted to Know About Cremation," Cincinnati Bar Association, 2008 Basic Estate Planning Seminar

"The Ohio Trust Code: A Practical Look at Implementing The New Law," Mid-Miami Healthcare Foundation, 2006 Estate & Tax Planning Professional Seminar