Kimberly is Special Counsel with the Trusts, Estates & Tax Group. She represents numerous institutional fiduciaries, high net-worth individuals and families, and other attorneys in the areas of Delaware trust law and federal estate, gift and generation-skipping transfer taxation, as well as privately owned family companies and tax exempt organizations with respect to federal tax matters and formation and governance under Delaware law.
Kimberly’s trusts and estates practice emphasizes the favorable features of trust administration under Delaware law and legacy planning for high-net-worth families and individuals. Her practice pertains to all aspects of trust administration and planning, including petitioning Delaware courts with respect to trust matters, modifying irrevocable trusts, assisting with the relocation of trusts to the State of Delaware, providing advice with respect to fiduciary duties, and rendering trust and tax law opinions. Kimberly’s practice also involves estate planning, asset protection planning and business succession planning for high net-worth individuals and families, and assisting other attorneys with Delaware specific trust matters.
She has experience with the drafting and review of wills, revocable trusts and many different types of complex trusts, and works with her clients and their other advisers to develop sophisticated and creative wealth preservation strategies. She also represents clients in disputes before the IRS, obtains ruling letters from the IRS and participates in trust litigation matters. Kimberly has taken a holistic approach to advising her estate planning clients, preferring to work closely with them to address a variety of issues that affect today's wealthy families. She is able to call upon the experience of her colleagues in other Morris Nichols practice areas, including commercial counseling, corporate counseling, real estate, and trust litigation, to assist her clients with such additional matters if the need arises. Kimberly’s trusts and estates planning practice also extends to the formation and ongoing representation of privately owned family companies and private family foundations formed in the State of Delaware.
In addition to her trusts and estates practice, Kimberly advises tax exempt organizations with respect to many aspects of federal tax law and Delaware law. She has represented numerous types of non-profit and tax exempt organizations, including public charities, grantmaking private foundations, private operating foundations, social clubs, social welfare organizations and supporting organizations with respect to formation, ongoing governance and best practices, obtaining and maintaining tax exempt status for federal income tax purposes, reclassification of exempt status, annual filing requirements and many of the specific issues affecting non-profit organizations.