Spencer G. Nauman, Jr.

Nauman Smith
200 North 3rd Street
18th Floor
Harrisburg, PA 17101
717-236-3010 ext. 114
717-234-1925 (fax)


Spencer is Senior Partner of the firm and a member of the firm’s Tax, Trusts and Estates, Nonprofit Law, Business & Employment Law, and Municipal Law practice groups. After graduating with a degree in History, he spent three years in the Regular Army.  Later he went to law school and continued in the Pennsylvania National Guard.

Nonprofit Law

During his years with Nauman Smith, he has represented many small and medium sized businesses from central Pennsylvania as well as non-profits.  This work includes helping donors use sophisticated wealth transfer mechanisms to benefit their favorite charities or foundations.  He has extensive experience involving community foundations.

Tax, Trusts & Estates

Spencer does a significant amount of work on general governance issues, including work on Bylaws, Articles of Incorporation, and Corporate Reorganizations.  These reorganizations include both for-profit and not-for-profit mergers and acquisitions.  Spencer is often consulted regarding federal, state, and local tax questions, business succession planning, business formation and dissolution, and complex administrations of trusts and estates.

Other Practice Areas



  • Princeton University A.B. degree 1955
  • University of Pennsylvania Law School LLB degree 1961

Bar Admissions

  • Pennsylvania 1962

Court Admissions

  • Pennsylvania Supreme Court
  • United States District Court for Middle District of Pennsylvania

Professional Affiliations

  • Dauphin County Bar Association
  • Pennsylvania Bar Association
  • American Bar Association
  • West Shore Chamber of Commerce

Recent Publications


Spencer has been selected by his peers for inclusion in The Best Lawyers in America lists for his work in Trusts and Estates law the past two years (2020-2021).

Spencer was instrumental in organization of offshore reinsurance corporations.  He assisted in the organization of large national nonprofit holding company system.  He converted into corporate form community foundations which had previously been in trust form.  Lately, he has been counseling clients on mergers and dissolutions of non-profits.  He administers many large and small estates and frequently prepares charitable remainder trusts as part of an estate plan.   He has counseled various clients on the preparation of the most appropriate business succession plans depending on their needs.

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