Kim is an award-winning attorney with decades of experience advising individual and institutional clients on issues surrounding trusts, taxation, estate planning, charitable giving, and non-profit formation in governance in Delaware and at the federal level. 

Kim advises Delaware and out-of-state clients on complex trust and estate planning that leverages Delaware’s advantageous trust laws to maximize wealth transfer and minimize tax consequences. She works closely with her estate planning clients to understand their personal and financial goals and design estate plans that protect their legacy. 

Kim regularly counsels high net worth individuals and their advisors on sophisticated charitable giving and trust arrangements, including modification and transfer of a trust situs to Delaware, split interest charitable trusts, charitable gift annuities, endowments, pledges, and other gifts and bequests. In often personal situations, she is sensitive to the needs and wishes of her clients as well as attuned to the complex restrictions and requirements of Delaware law. 

In addition to her trusts and estates practice, Kim advises tax-exempt organizations, their fiduciaries, supporters, donors, and beneficiaries on formation and governance, restructuring and joint ventures, grant-making, federal and state taxation issues, fiduciary obligations, regulatory compliance, and the myriad of other issues that face stakeholders in the non-profit sector. She is a trusted strategic partner to her clients at every stage of an organization’s life cycle. She has represented numerous different types of non-profit and tax-exempt organizations, including public charities, private foundations, private operating foundations, donor-advised funds, social clubs, social welfare organizations, and supporting organizations. Kim also represents individuals dealing with non-profit organizations, whether as a benefactor, beneficiary, or fiduciary, where her experience on both sides of the relationship is invaluable. 

Throughout the legal community, Kim is a highly respected and proactive attorney who has been recognized with numerous awards and leadership roles. She is a Fellow of the American College of Trust and Estate Counsel, an association for peer-elected attorneys, law professors, and fiduciary counsel who are at the top of their profession and have made a substantial contribution to the trusts and estates field. She has earned the Accredited Estate Planner® designation by the National Association of Estate Planners & Councils, which is only awarded to estate planning professionals who meet special requirements of education, experience, knowledge, professional reputation, and character. Kim has also been ranked as a leading Delaware attorney for private wealth law in the Chambers High Net Worth legal guide, repeatedly named to the Super Lawyers and Rising Stars lists for Delaware, and recognized by The Best Lawyers In America®. In further recognition of her success, she was named Woman of the Year Rising Star for the United States in the Citywealth Powerwomen 2021 Awards. 

Honors & Awards

• National Association of Estate Planners and Councils, Accredited Estate Planner® 
• Super Lawyers, 2022 – 2024
• Super Lawyer Rising Stars, 2012, 2017 
• The Best Lawyers In America®, 2021 – 2023 
• Super Lawyers Rising Star, 2012-2019 – Estate Planning
• Ranked Band 2 by Chambers and Partners High Net Worth, Private Wealth Law, 2016 – 2023
• Citywealth Powerwomen Awards, Woman of the Year – Rising Star for the United States, 2021 

Charitable Activities

• Planned Giving Committee, Nemours Fund for Children’s Health (Alfred I. DuPont Hospital for Children), Member
• Ulatowski Family Foundation, Board Member and Secretary
• The OZE Family Foundation, Board Member and Secretary

Education

Penn State Dickinson School of Law, Juris Doctor

Towson University, Bachelor of Science in Business Administration, summa cum laude 

Associations

Delaware State Bar Association

• Estates & Trusts Section, Former Chair 
• Taxation Law Section, Former Chair
• Elder Law Section
• Corporation Law Section 

American College of Trust and Estate Counsel (ACTEC), Fellow 

Estate Planning Council of Delaware, Board Member and Former President 

American Bar Association

• Taxation Section
• Real Property Section
• Trust & Estate Law Section
• Business Law Section 

STEP USA 

Wilmington Tax Group 

St. Thomas More Society 

Delaware Board of Bar Examiners, Associate Member (2009 – 2010) 

Thought Leadership

Delaware Banker

• Utilizing Delaware’s Excluded Co-Trustee Statute, Section 3313A of  Title 12 of the Delaware Code, August 2019

Admissions

Delaware