Practice Areas
Education
- J.D., with honors, 1999, The University of Maryland School of Law
- B.S., summa cum laude, 1992, Drexel University
Admissions to Practice
- Delaware, 1999
- U.S. District Court for the District of Delaware, 1999
Todd is a partner in the firm's Trusts, Estates and Tax Group. Todd represents numerous institutional fiduciaries in the areas of Delaware trust law, trust operations, state taxation, and estate and gift taxation. Todd’s practice emphasizes the unique aspects of Delaware trust law, including asset protection trusts, dynasty trusts, deferred income charitable remainder trusts, conflicts of laws and choice of Delaware law and all aspects of the validity, construction and administration of Delaware trusts. Todd routinely petitions the Delaware Court of Chancery on behalf of clients in trust matters for instructions, reformations, transfer of trust situs, construction, choice of law and other matters. Todd drafts, reviews and comments on Delaware trust agreements for local and out-of-state clients and renders Delaware trust law opinions.
Todd represents individual clients with respect to matters of complex estate planning, asset protection, estate administration, trust and estate litigation and state and federal taxation. He has represented clients in disputes before the Internal Revenue Service (“IRS”) and has obtained private letter rulings from the IRS.
Todd has assisted clients in forming state-chartered Delaware trust companies and has represented banks before the Delaware State Bank Commissioner in connection with mergers and office closures. Todd has appeared before the Delaware State Bank Commissioner in hearings.
Todd has drafted trust legislation and worked on legislative drafting committees of the Delaware State Bar Association (“DSBA”). As Chair of the Estates and Trusts Section of the Bar, Todd presented the 2005 legislative agenda of the Estates and Trusts Section of the DSBA to the DSBA’s Executive Committee and testified at the Delaware State legislature in Dover, Delaware. Todd serves as a member of the Board of Directors of the Estate Planning Council of Delaware, and also serves as the Treasurer. Todd is a member of the Professional Advisory Committee of the Delaware Community Foundation.
Representative Matters
- In The Matter of Trust Under Agreement of Christopher L. Ward Dtd Nov. 29, 1935
- Trust Under Will of Christopher L. Ward Dtd Dec. 4, 1935
News
- Morris Nichols Elects Todd A. Flubacher To Partnership
Morris, Nichols, Arsht & Tunnell LLP is pleased to announce that Todd A. Flubacher has been elected to the partnership effective January 1, 2008.
Publications
- Todd A. Flubacher, Thomas R. Pulsifer, Dynasty Trusts, Thompson/RIA, 2007
- Todd A. Flubacher, Thomas R. Pulsifer, The Pursuit of Innovative Trust Strategies in an Uncertain Estate Planning Environment, A Christiana Bank & Trust Roundtable Moderated by Worth Magazine (Summer 2007).
- Thomas R. Pulsifer and Todd A. Flubacher, Eliminate A Trust's State Income Tax, Trusts & Estates, May 2006
- Todd A. Flubacher, Thomas R. Pulsifer, Minimizing Income Taxation of Trust Income: The Delaware Advantage, 108 Probate and Trust Law Section Newsletter 8 (Philadelphia Bar Association Probate and Trust Law Section, Winter 2003-04)
Professional and Community Activities
- Member, Delaware State Bar Association, Sections of Estates and Trusts and Taxation
- Chair, Estates and Trusts Section of Delaware State Bar Association (2004-2005)
- Chair, Taxation Section of Delaware State Bar Association (2007), Vice-Chair (2006-2007)
- Member, American Bar Association, Sections of Business Law, Real Property and Probate and Taxation
- Member, Board of Directors of the Estate Planning Council of Delaware and serves as Treasurer
- Member, Professional Advisory Committee of the Delaware Community Foundation
- Member, Wilmington Tax Group