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Delaware Trust Law Companion - 2010/11

Morris Nichols Arsht & Tunnell

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Trusts, Estates and Tax

Trusts

Delaware is widely regarded as one of the most advantageous jurisdictions in which to settle trusts.  Accordingly, attorneys, financial planners and wealthy families throughout the world regularly settle large trusts in Delaware.  The Trusts, Estates & Tax Group acts as Delaware trust law counsel to numerous federal and Delaware banks and trust companies.  The Group also regularly advises attorneys, wealth planners and individual clients throughout the world on issues pertaining to Delaware trust law, drafting trust agreements, and tax and asset protection planning.  The Group routinely petitions the Delaware Court of Chancery regarding Delaware trust matters.

Estate Planning

The Trusts, Estates & Tax Group advises wealthy individuals and families on all matters of estate, gift and generation skipping transfer tax issues and prepares estate plans utilizing complex gift and estate planning techniques.

Tax

The Trusts, Estates & Tax Group advises individuals and businesses concerning all aspects of federal and Delaware state income tax law as well as matters involving state and local franchise and gross receipts taxes.  Such matters include planning and transaction structuring as well as contest representation before the Internal Revenue Service, Delaware state and local taxing authorities and appropriate courts.  The Group also advises large corporate clients on the creation and operation of Delaware holding companies designed to minimize state income taxation incurred with respect to intangible assets such as trademarks, patents and investment property.  In addition, the Group represents tax-exempt organizations in connection with their formation, qualification for tax-exempt status and ongoing business operations.  The Group also counsels a wide variety of clients on employee benefits matters, including compliance with ERISA and other compensation planning and employment related matters. 

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T: (302) 658-9200    1201 North Market Street, 16th Floor, P.O. Box 1347, Wilmington, DE 19899-1347