

Raquel Lazar-Paley and Elizabeth Prehn
Wills and Estate Planning Attorneys, Tax Attorneys, Co-Founders, Paley & Prehn
Getting divorced can feel so overwhelming, that the last thing you are thinking about are your will and estate planning documents. But Raquel Lazar-Paley said she can’t stress enough how important it is to start working on a new will and estate plan as soon as possible–that means DURING your divorce.
“A divorce can take months, even years before it’s final, and if something happens to you during that time, your ex could still have decision-making authority over your health, and/or could be the beneficiary of your estate,” Lazar-Paley said.
Raquel and Elizabeth, two well-known, well-respected attorneys, are the Co-Founders of their San Francisco law firm, Paley & Prehn. Their practice includes wills, trusts and estate plans, as well as tax law.
I am so excited to have Raquel and Elizabeth join the Divorced Girl Smiling trusted professionals network! Welcome!
About Raquel and Elizabeth
About Raquel:
Raquel Lazar-Paley is a versatile legal professional whose education and experience spans various fields and locations. Born and raised in New York, she earned her B.A. in Political Science from Binghamton University and her M.A. in History from Columbia University. Her initial career path led her to serve as an educator, grantwriter, and grants administrator for nonprofit organizations and foundations in both New York City and San Diego.
In pursuit of a deeper understanding of the law, Raquel completed a J.D. and an LL.M. in Taxation at the University of San Diego School of Law. She practiced estate planning, tax, and nonprofit law in San Diego before taking a short break from legal practice to spend more time with her young daughters. Her family moved to Boulder, Colorado in 2006, where her son was born. During her time in Boulder, Raquel pioneered the use of webinar technology for online education programs, catering to holistic lawyers, alternative health care providers, and natural childbirth advocates worldwide.
In 2009, Raquel commenced legal work assisting U.S. expats with their cross-border estate and probate matters. She did project work for Swankin & Turner, APC, a nationally renowned consumer law firm in Washington, D.C., and supervised a group of 30 freelance lawyers and writers for a company which provided online content for U.S. law firms. Raquel has also actively supported nonprofit organizations and social service organizations, securing millions of dollars in private, foundation, and U.S. government grants for educational and peacebuilding initiatives in the Middle East.
In 2019, Raquel accepted an invitation to serve as Lead Attorney of the Estate Planning Group of a San Francisco-based tax law firm. In February of 2023, she and Elizabeth Prehn, another attorney at that firm, formed Paley & Prehn, PLC.
Outside of work, Raquel attempts to write fiction and nonfiction pieces, listens to all kinds of music, enjoys quirky foreign films, occasionally travels and goes hiking, does yoga intermittently, tries to keep her many plants alive, and spends as much time as possible with her husband and three nearly grown children. Her two cats spend time with her as they wish. Raquel has a black belt in Aikido which has fortunately never been put to practical use.
Professional Affiliations
- California Bar Association
- D.C. Bar Association
- American Bar Association
- Israel Bar Association
Education
- LL.M. Taxation (University of San Diego)
- J.D. (University of San Diego)
- M.A., History (Columbia University)
- B.A., Political Science (Binghamton University)
About Elizabeth:
Within the intricate landscape of tax law, Elizabeth’s focus spans a broad spectrum. With an emphasis on estate planning, civil tax controversy, and bridging the gap between criminal and civil tax matters, Elizabeth brings a holistic perspective to every case she handles. This comprehensive understanding of tax law, coupled with her empathetic approach, equips her to offer tailored solutions for individuals, families, and small businesses alike.
Drawing inspiration from her mentor, Michael Stepanian, Elizabeth views her practice not merely as a legal endeavor, but as an opportunity to positively impact the lives of her clients. Her philosophy revolves around being a steadfast resource and advocate, guiding clients through the complexities of tax matters with both clarity and compassion.
The realm of tax law is dynamic, ever-evolving. Elizabeth recognizes the significance of staying abreast of these changes. She actively engages in speaking engagements, presentations, and workshops, both to share her insights and to continually enrich her own understanding. Beyond her professional pursuits, Elizabeth remains committed to giving back to the community through pro bono work and active participation in various professional organizations.
Elizabeth’s communication style is characterized by its transparency and accessibility. She firmly believes in fostering open dialogues with her clients, ensuring that they remain well-informed at every juncture of their legal journey. This collaborative approach encourages clients to actively participate in the decision-making process, resulting in more informed and empowered choices.
At the heart of Elizabeth’s professional journey lies a fundamental principle: to empower clients with knowledge and to fervently advocate for their rights. Her goal extends beyond resolving immediate tax concerns; she seeks to provide comprehensive legal support that equips her clients with the understanding needed to make informed financial decisions, thus enabling them to navigate the complexities of tax law with confidence.
Education
- LL.M. Taxation – In Progress
(University of San Francisco) - J.D. (San Francisco Law School)
License to Practice Law
- State of California
- District of Columbia
Awards and Recognitions
- Super Lawyers Rising Star
Professional Affiliations
- American Bar Association (ABA)
- California Lawyers Association
- California Bar Association
- San Francisco County Bar Association
- Alameda County Bar Association