Jennifer E. Smith

Member

Jennifer E. Smith

Member

Practice Focus

Trusts, Estates, and Tax Fiduciary Litigation

Contact

Direct: (302) 468-5968
Fax: (302) 691-6834
Email: jsmith@mdsulaw.com

Administrative Support

Sonja L. Carducci
Direct: (302) 468-5970
Email: scarducci@mdsulaw.com
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Jennifer practices in the areas of estate planning, estate and trust administration, tax planning wealth preservation, and fiduciary litigation. She advises clients on all aspects of estates and trusts, including wills, powers of attorney, probate and estate administration, and guardianships. In addition, Jennifer advises individuals, banks, and trust companies regarding trust modifications, terminations, mergers, decantings, nonjudicial settlements, and trust situs changes.

Jennifer is a published author and frequent speaker on issues and developments related to estate planning. She has presented at both national and state conferences on various topics, including directed trusts, trust migration and nonjudicial means of modification, recent developments to Delaware trust law, and estate planning techniques to achieve a step-up in basis.

Jennifer has been recognized by Chambers for Private Wealth Law since 2018, and she is certified as an Accredited Estate Planner® designee by the National Association of Estate Planners & Councils.

Thought Leadership

  • The Legal Intelligencer
    • Understanding Eligible Designated Beneficiaries under the SECURE Act, Guest Article
  • The Philadelphia Inquirer
    • SECURE Act, signed by President, a game-changer for retirement plans , Quoted
  • ABA Tax Times
    • The Quill is Mightier than the Sword: The Supreme Court’s Decision in Kaestner Defends Quill’s Due Process Analysis, Guest Article
  • National Association of State Bar Tax Sections
    • Kaestner: A View from the Trenches, moderator (2019)
  • Society of Financial Service Professionals – Delaware Chapter
    • Recent Developments in Delaware Personal Trust Laws, speaker (2019)
  • Delaware Trust Conference
    • Directed Trusts: Best Practices for Working with Advisors, Trust Protectors and Excluded Trustees-When to Say No!,  panelist (2018)
    • This vs That: What Can be Done in Other Jurisdictions, moderator (2016)
  • National Business Institute
    • Revocable Trust: A Versatile Tool for Every Occasion, speaker (2017)
  • Delaware Tax Institute
    • Recent Developments in Estate Planning – Private Letter Rulings, speaker (2017)
    • Estate of Woebling and the Future of Intentionally Defective Grantor Trusts, speaker (2016)
    • Dancing with the IRS: Do the Bump—do the Basis Bump, panelist, (2015)
    • The New 0.9% Medicare Surtax and 3.8% Tax on Net Investment Income, speaker, (2014)

Professional Associations

  • Mid-Atlantic Fellows Institute of the American College of Trust & Estate Counsel, Member

  • Estate Planning Council of Delaware, Board of Directors

  • Delaware State Bar Association, Member
    • Trust Act Committee, Member

    • Taxation Section, Past Chair

Education

  • Emory University, B.A. Phi Beta Kappa
  • University of North Carolina at Chapel Hill School of Law, J.D.
  • Villanova University School of Law, LL.M. (Taxation)

Admissions

  • Delaware
  • Pennsylvania
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