Nell Graham Sale

Of Counsel

“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 is Of Counsel with the law firm of Pregenzer, Baysinger, Wideman & Sale, PC. Nell worked primarily in the firm’s Santa Fe office. She is admitted to practice law in New Mexico, Delaware, Pennsylvania, U. S. Tax Court and the U. S. Supreme Court. Nell is celebrating over 10 years of having her AV Preeminent® rating from LexisNexis Martindale-Hubbell. She has been repeatedly selected for inclusion by her peers in Best Lawyer in America®, and has been selected for inclusion in Super Lawyers for many consecutive years. Nell was selected for inclusion in the 26th Edition of Best Lawyers in America for her work in Elder Law and Trusts and Estates in 2020. In 2019 Nell was chosen for Who’s Who among American Lawyers. In 2017, Nell chaired a successful capital campaign for Paws and Stripes, Inc.  Nell is also one of the founders of the New Mexico Planned Giving Roundtable.

Nell 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. Nell 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.

Nell’s law practice concentrated 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 in NM and PA
  • United States District Court of New Mexico
  • 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
  • Elder Law Alliance
  • Special Needs Alliance
  • National Academy of Elder Law Attorneys
    Former Co-Chair, Tax Special Interest Group
  • Santa Fe Estate Planning Council
  • First Unitarian Church
    Past President, Board of Directors; Chair, Endowment Fund Committee
  • New Mexico Planned Giving Roundtable
    Founding Member
  • ARCA
    Chair of Planned Giving Task Force