Sarah Cotton Patterson

Estate Planning

Partner

  • 501-370-3317
  • spatterson@fridayfirm.com
  • 501-537-2908
  • 400 West Capitol Avenue Suite 2000 Little Rock, Arkansas 72201-3493

Biography

Sarah Patterson has practiced law for 18 years and is a part of the Trust and Estate Planning Practice Group with the firm. Her focus is on estate, trust and tax matters for individuals, as well as entity formation and business planning. She also advises non-profit and tax-exempt organizations on formation, planning and tax issues.

Sarah has represented many varied estates over the years, including probate proceedings and trust administration. She has assisted the executor or trustee in distributing the estate or trust assets or implementing long-term planning created by the decedent’s Last Will and Testament or trust. Sarah has reviewed and advised preparers regarding fiduciary income tax returns for estates and trusts and has represented clients involved in estate or trust controversies, providing advice and counsel to individual and corporate fiduciary clients.  She has also represented beneficiaries in estate and trust controversies. 

Sarah is a Fellow by the American College of Trust and Estate Counsel (ACTEC). This appointment reflects her deep knowledge of trust and estate planning law and her positive reputation in the legal community.

Sarah has been named "Lawyer of the Year" by The Best Lawyers in America in 2020 for her work in trust and estates, in 2018 and 2012 for her litigation work in trust and estates and in 2017 in nonprofit/charities law. 

Education

  • New York University School of Law, LL.M., Taxation, 2001
  • University of Arkansas School of Law, J.D., summa cum laude, 2000
  • University of Arkansas, B.S.B.A., Accounting & Financial Management, 1997

Noteworthy

  • American College of Trust and Estate Counsel, Fellow
  • Adjunct Professor, UA Little Rock William H. Bowen School of Law 
  • Fellow of the American College of Trust and Estate Counsel
  • Certified Public Accountant (Inactive, Arkansas)
  • Listed in The Best Lawyers in America for Non-Profit/Charities Law, Trusts and Estates and Litigation - Trust and Estates, since 2009
  • Listed in Arkansas Business 40 Under 40
  • Named by The Best Lawyer in America as "Lawyer of the Year," Trust and Estates, Little Rock, 2020; "Lawyer of the Year," Non-Profits/Charities Law, Little Rock, 2017 and "Lawyer of the Year ," Litigation - Trust and Estates, Little Rock, 2018 and 2012
  • Named in Arkansas Life Magazine's Top Attorneys list, 2018
  • Ranked in Chambers High Net Worth, Private Wealth Law, Arkansas 
  • Voted by the readers of AY Magazine for inclusion in the “Best Lawyers in Arkansas,” Trusts and Estates, 2018 

Best Lawyers Award Badge 

 

   

Associations & Memberships

  • American Bar Association
  • Arkansas Bar Association
  • Arkansas Law Review, Inc., Board of Directors
  • Arkansas Society of Certified Public Accountants
  • Arkansas Regional Organ Recovery Agency (ARORA), Board of Directors
  • Central Arkansas Estate Council
  • Pulaski County Bar Association
  • The CALL, Board of Directors/Treasurer

Admissions

  • Arkansas, 2000