Jeffrey T. Palzer  is an attorney with the Omaha law firm of Kellogg & Palzer, P.C., where he practices in the areas of estate planning, elder law, probate, trust administration, small business planning and business law. He has worked in the areas of estate planning and elder law since 1994.   Jeff has presented at numerous seminars on estate planning, special needs trusts and elder law for groups including the Nebraska Association of Financial Planners, National Business Institute, and the Schools of Banking.