Trusts, Estates & Tax

U.S. News – Best Lawyers® has ranked Morris Nichols as a “Best Law Firm” for Trusts & Estates in Delaware.

Morris Nichols has had an active practice in the areas of trusts, estate planning, estate administration, tax and non-profits and fiduciary litigation for over 50 years.  Our Trusts, Estates & Tax Group has a national reputation representing settlors, beneficiaries, attorneys, banks and trust companies in the specialized area of Delaware trust law.  We regularly work as Delaware trust counsel with attorneys at AmLaw 200 firms around the world and many of the largest financial institutions who have Delaware trust offices, advising through the process of creating Delaware trusts, migrating trusts to Delaware, and modifying, administering and terminating trusts.  Our attorneys routinely work with clients on matters involving petitioning the Delaware Court of Chancery, decanting, trust mergers, legal opinions, releases, and all areas of trust administration.

We also have a strong Delaware estate planning and estate administration practice.  We work with our Delaware clients to help them to implement their estate planning goals ranging from straight-forward to very complex.  We have many years of experience implementing tax and wealth transfer strategies for our clients.  Likewise, we work with the personal representatives of Delaware estates, helping them navigate the Delaware probate process and related tax and administrative issues.

Both partners in our Group, Thomas Pulsifer and Todd Flubacher, are Fellows of the American College of Trust and Estate Counsel (ACTEC) and are listed in The Best Lawyers in America® in the field of Trusts & Estates.  Additionally, Kimberly McKinnon, special counsel, is also an ACTEC Fellow.  U.S. News – Best Lawyers® has ranked Morris Nichols as a “Best Law Firm” for Trusts & Estates in Delaware.  Our attorneys regularly publish articles in notable publications such as Trusts & Estates magazine and Estate Planning magazine, and frequently speak before professional and business audiences throughout the country.

Attorneys

Representative Matters

  • BNY Mellon Trust of Delaware
  • Citicorp Trust Delaware, N.A.
  • Commonwealth Trust Company
  • Deutsche Bank Trust Company Delaware
  • The Goldman Sachs Trust Company
  • J.P. Morgan Trust Company of Delaware
  • Northern Trust Company of Delaware
  • PNC Delaware Trust Company
  • The Rockefeller Trust Company
  • Tiedemann Trust Company
  • Wilmington Trust Company

News

30 Morris Nichols Attorneys Listed in The Best Lawyers in America® 2016

Wilmington, DE (August 17, 2015) – Thirty attorneys from Morris, Nichols, Arsht & Tunnell LLP were selected for inclusion in the 2016 edition of The Best Lawyers in America®. The results are based on peer-review evaluations from more than 79,000 eligible attorneys. Jack B. Blumenfeld was named the Best Lawyers® 2016... Continue Reading

Kimberly Gill McKinnon Elected to American College of Trust and Estate Counsel

Wilmington, DE (March 20, 2015) – Morris, Nichols, Arsht & Tunnell LLP special counsel Kimberly Gill McKinnon has been elected a Fellow of the American College of Trust and Estate Counsel. ACTEC is a professional organization of approximately 2,600 lawyers who have demonstrated the highest level of integrity, commitment to the profession,... Continue Reading

2015 U.S. News - Best Lawyers Ranks Morris Nichols Among “Best Law Firms” in Delaware

Wilmington, DE (November 3, 2014) – In the 2015 edition of the U.S. News – Best Lawyers® rankings of the “Best Law Firms”, Morris, Nichols, Arsht & Tunnell LLP was selected for inclusion in a diverse array of bankruptcy, corporate, intellectual property, and trust law practice areas in Delaware.  The 16 practice... Continue Reading

28 Morris Nichols Attorneys Listed in The Best Lawyers in America® 2015

Wilmington, DE (August 18, 2014) – Twenty-eight attorneys from Morris, Nichols, Arsht & Tunnell were selected for inclusion in the 2015 edition of The Best Lawyers in America®. The results are based on peer-review evaluations from more than 50,000 attorneys. Two partners received special recognition as 2015 Delaware Lawyer of the... Continue Reading

Morris Nichols Wins 2014 Corporate INTL Magazine Global Award: Trust Litigation Law Firm of the Year in Delaware

Wilmington, DE (February 5, 2014) – The Morris Nichols Trust and Estates Group has won the 2014 Corporate INTL Magazine Global Award: Trust Litigation Law Firm of the Year in Delaware. The award commemorates a legal practice that has been successful over the past 12 months and that has shown excellence not only in expertise but in... Continue Reading

Todd Flubacher, Kenneth Hunt Are Featured Authors in Trusts & Estates Magazine: The Non-Judicial Settlement Agreement Wrapper

Wilmington, DE (January 3, 2014) – Trusts, Estates and Tax Group partner Todd Flubacher, and associate Kenneth Hunt, authored The Non-Judicial Settlement Agreement Wrapper – An Alternative to Directed Trusts featured in the December 2013 edition of TRUSTS & ESTATES.  The country's leading trust jurisdictions have been... Continue Reading

18 Morris Nichols Practice Areas Named in U.S. News/Best Lawyers 2014 Rankings of Best Law Firms in Delaware

Wilmington, DE (November 1, 2013) – Morris, Nichols, Arsht & Tunnell LLP is pleased to announce its selection to the U.S. News & World Report/Best Lawyers 2014 “Best Law Firms” rankings for Delaware in the following 18 practice areas: Administrative/Regulatory Law Bankruptcy and Creditor Debtor Rights/Insolvency and... Continue Reading

Morris Nichols Attorneys Named to 2014 Best Lawyers in America - 60 Practice Specialty Selections; 22 Top-Listed Practice areas; 5 Delaware Lawyers of the Year

Wilmington, DE (August 21, 2013) – Morris Nichols is pleased to announce that two thirds of the firm's partnership have been selected for inclusion in the 2014 edition of The Best Lawyers in America.  The firm was noted for 60 individual specialty selections, 22 "Top-Listed" practice specialties, and five individual 2014 Delaware Lawyers... Continue Reading

22 Morris Nichols Attorneys Selected for Inclusion in Super Lawyers - Delaware Edition 2013

Wilmington, DE (May 23, 2013) – 22 Morris Nichols attorneys have been selected for inclusion in Super Lawyers - Delaware Edition 2013.  Rick Alexander and A. Gilchrist Sparks, III, were named to the Best of the Best Top 10 Delaware Super Lawyers list. Super Lawyers is a rating service of outstanding lawyers from more than 70 practice... Continue Reading

28 Morris Nichols Attorneys Named to The Best Lawyers in America 2013

Wilmington, DE (August 31, 2012) – 28 Morris Nichols attorneys have been named to The Best Lawyers in America 2013 in twenty two practice areas. Morris Nichols lawyers were selected for outstanding reputations and distinguished work in their practice areas based on a confidential peer-review survey of the top attorneys in the country,... Continue Reading

Twenty-One Morris Nichols Practice Areas Named in U.S. News/Best Lawyers 2011-2012 Rankings of Best Law Firms

Wilmington, DE (November 16, 2011) – Morris, Nichols, Arsht & Tunnell LLP has been recognized in twenty-one practice areas in the U.S. News & World Report/Best Lawyers 2011 - 2012 "Best Law Firms" rankings. Those practice areas are Administrative/Regulatory Law, Banking and Finance Law, Bankruptcy and Creditor Debtor Rights,... Continue Reading

18 Morris Nichols Attorneys Selected for Inclusion in Super Lawyers - Delaware Edition 2009

Wilmington, DE – June 3, 2009 – Super Lawyers® magazine has named 18 Morris Nichols attorneys as top legal counsel in Delaware for 2009, three more than were listed in 2008. The selections for Super Lawyers are made by Law & Politics who undertakes a rigorous selection process that includes a statewide survey of lawyers,... Continue Reading

Events

2015 Delaware Trust Conference

10.26.2015 through 10.27.2015 in Wilmington, DE - Trusts, Estates & Tax
by Todd A. Flubacher, Thomas R. Pulsifer

Morris Nichols is a silver sponsor of the tenth annual Delaware Trust Conference from October 26 to 27, 2015 in Wilmington, Del. Hosted by the Delaware Bankers Association, the event draws top trust, legal, and wealth management professionals to discuss Delaware trust developments. On October 26, Morris Nichols partner Todd Flubacher will speak in... Continue Reading

Discretionary Decision-Making

9.30.2015 in Wilmington, DE - Trusts, Estates & Tax
by Todd A. Flubacher

Morris Nichols partner Todd Flubacher joins Cynthia D.M. Brown, president of Commonwealth Trust Company, to present “Discretionary Decision-Making” on September 30, 2015. The program, hosted by the Delaware Bankers Association, is part of a five-part educational series on Foundations of Delaware Trusts for entry-level trust employees.... Continue Reading

ACTEC 2015 Annual Meeting

3.7.2015 through 3.8.2015 in Marco Island, FL - Trusts, Estates & Tax
by Todd A. Flubacher

Morris Nichols partner Todd A. Flubacher will speak at the 2015 Annual Meeting of The American College of Trust and Estate Counsel (ACTEC) on March 7 and 8, 2015 in Marco Island, Fla.  His presentation, “Controlling from the Grave: Is Flexibility a Good Thing?” will explore the issues related to drafting trust instruments for... Continue Reading

2014 Delaware Tax Institute

11.14.2014 in Wilmington, DE - Trusts, Estates & Tax
by Todd A. Flubacher

Morris Nichols partner Todd A. Flubacher will speak on “Income Tax Strategies with Insurance” at the 2014 Delaware Tax Institute on Nov. 14, 2014. Widener University School of Law will host the program on the Delaware Campus. Opportunities for CLE credit are available. For more information and to register, visit the Widener Law... Continue Reading

STEP Chicago November 2014 Meeting

11.4.2014 in Chicago, IL - Trusts, Estates & Tax
by Todd A. Flubacher

Morris Nichols partner Todd A. Flubacher will speak on “Recent Developments and Hot Topics in Delaware Trust Law” at the STEP (Society of Trust and Estate Practitioners) Chicago November Meeting on Nov. 4, 2014. The program will take place at the offices of J. P. Morgan. Todd will present a brief update on recent trust legislation and... Continue Reading

AEPC Seminar: DING Trusts

11.5.2013 in Atlanta, GA - Trusts, Estates & Tax
by Todd A. Flubacher

Todd Flubacher, partner in the Morris Nichols Trusts, Estates and Tax Group, will present DING Trusts to the Atlanta Estate Planning Council on November 5, 2013, in Atlanta, Georgia. The presentation will discuss Delaware Incomplete Gift Non-Grantor Trusts (DING Trusts) and how they can be used to minimize state income tax. The Atlanta Estate... Continue Reading

CLE Trust Webinar: Trust Decanting: Flexibility and Danger

Morris Nichols Trusts, Estates & Tax Group partners Thomas Pulsifer and Todd Flubacher will be featured speakers on the panel titled, Trust Decanting: Flexibility and Danger – Achieving Tax Benefits, Revising Fiduciary Powers, and Mitigating Trustee Liability, Tuesday October 2, 2012, 1:00pm - 2:30pm EDT. The live 90-minute CLE... Continue Reading

Strafford Webinar: Structuring Trusts, Bifurcating Functions and Converting Existing Trusts into Directed Trusts

Todd Flubacher, partner in Morris Nichols Trusts, Estates and Tax Group, will serve as a featured panelist for the Atlanta-based Strafford Publications live webinar/teleconference Structuring Trusts, Bifurcating Functions and Converting Existing Trusts Into Directed Trusts on Tuesday, March 27, 2012, at 1:00 PM EDT. The 90-minute CLE webinar will... Continue Reading

ABA Webinar: More Than Just Asset Protection: How to Get Other Benefits from Asset Protection Trusts

Todd Flubacher, partner in the Morris Nichols Trusts, Estates & Tax Group, will serve as a panelist for the American Bar Association (ABA) Section of Real Property, Trust & Estate Law teleconference More Than Just Asset Protection: How to Get Other Benefits From Asset Protection Trusts on Tuesday, August 2, 2011, starting at 1:00 PM... Continue Reading

2010 Delaware Trust Conference

12.1.2010 in Wilmington, DE - Trusts, Estates & Tax
by Todd A. Flubacher

Todd Flubacher, partner in Morris Nichols’ Trusts, Estates & Tax Group, will be a presenter at the 2010 Delaware Trust Conference, November 31 - December 1, 2010, Hotel du Pont, Wilmington, Delaware. Todd will present on the General Session panel entitled “New in Port, a practical discussion about moving a trust to Delaware and how... Continue Reading

2010 Delaware Tax Institute

11.12.2010 in Wilmington, DE - Trusts, Estates & Tax
by Kimberly Gill McKinnon

Kimberly Gill, associate in Morris Nichols Trusts, Estates & Tax Group, will speak on the panel Recent Developments in Estate Planning at the 2010 Delaware Tax Institute, November 12, at Widener University School of Law, Wilmington, Del. The panel will discuss recent changes and new legislative, regulatory, and judicial developments affecting... Continue Reading

Publications