M. Patricia Culler

mpculler@hahnlaw.com 216.274.2534


As a partner at Hahn Loeser, Patricia focuses her practice on wealth transfer and business succession planning, wills, trusts and estates, and tax. She has extensive experience in sophisticated estate planning, charitable gift planning, prenuptial agreements, estate settlement, trust administration and fiduciary litigation. She also works with clients on tax matters relating to trusts and estates, including income, gift, estate and generation-skipping taxes.

At Hahn Loeser

Patricia’s practice covers the full spectrum of services, from planning and drafting to trust and estate administration, and serves clients with moderate wealth as well as clients with ultra-high net worth, in excess of $100 million. Her broad experience includes implementing complex plans involving multigenerational trusts, charitable trusts, grantor-retained annuity trusts, qualified personal residence trusts, installment sales to grantor trusts and other sophisticated planning techniques. She frequently assists clients in modifying existing trusts using trust decanting, private agreements and court-approved modifications.

In addition, Patricia represents fiduciaries and beneficiaries in trust and estate disputes and settlements, and represents clients before the IRS in estate and gift tax audits and private letter ruling requests. She also represents clients before the IRS Appeals Office and in the United States Tax Court in tax controversies, and supervises the preparation of federal estate tax returns for Hahn Loeser’s Ohio offices.

Patricia has been practicing law since 1985. She is an OSBA Board Certified Specialist in Estate Planning, Trust & Probate Law and has participated in numerous state, local and national speaking engagements on trust and estate, tax and other related topics. She was also the principal author of Ohio’s trust decanting statute, which was enacted in 2013.


Patricia served on the board of NAMI Greater Cleveland (local affiliate of the National Alliance on Mental Illness) and, in 2006, received its Outstanding Service Award. She also served on the board and as secretary of NAMI Cuyahoga County. Patricia is a longtime member of the Notre Dame Club of Cleveland.

At home

Patricia lives in Bay Village, Ohio, and is married with two children.



Cleveland-Marshall College of Law, J.D. summa cum laude


University of Iowa, M.A. summa cum laude.


University of Notre Dame, B.A. summa cum laude.

Memberships & Affiliations

American College of Trust and Estate Counsel, Past Regent; State Chair Ohio, 2005-2010; Estate & Gift Tax Committee, State Laws Committee, Membership Selection Committee


OSBA Estate Planning Trust & Probate Specialization Board member, 2005-2009


Ohio State Bar Association: member, Estate Planning, Trust & Probate Law Section, 1985 to present


OSBA Estate Planning, Trust & Probate Law Section Council: council member, 2002 to present; chair of Section Council committees: Trust Decanting, Dynasty Trusts, Uniform Power of Appointment Act and Ohio Trust Code Technical Tax Issues


Cleveland Metropolitan Bar Association: member, Estate Planning, Probate & Trust Law Section, 1985-2014


Estate Planning Council of Cleveland: member, 1986 to present; former trustee; Distinguished Estate Planner Award Committee, 2011-2016


Cleveland Metropolitan Bar Association Estate Planning Institute: chair, 1997; vice chair, 1996; curriculum chair, 1995; outlines chair, 1994; Curriculum Committee 1998-2005


Cleveland Marshall College of Law: adjunct faculty, 1995 and 1996; course: Federal Wealth Transfer Taxation

Bar Admissions

Ohio, 1985


United States Tax Court, 2002

Awards & Distinctions

Distinguished Estate Planner of the Year, Estate Planning Council of Cleveland, 2010


Chambers and Partners HNW Guide 2016, Rated Band I Private Wealth Law - Ohio


The Best Lawyers in America, Trusts and Estates, 2003-17 (14 consecutive years); Cleveland Lawyer of the Year: Trusts & Estates, 2017 and Litigation – Trusts & Estates, 2014 and 2016


Ohio Super Lawyers, Estate Planning and Probate Law, 2004-17 (14 consecutive years). Top 100 Ohio Super Lawyers, 2004-08, 2010-12; Top 50 Women Ohio Super Lawyers, 2004-16


AV® Preeminent Rated, Martindale-Hubbell


Who’s Who Legal—Private Client 2014 and 2015.