McCollom D’Emilio Smith Uebler attorney featured in Bloomburg Tax: Tax Management Estates, Gifts and Trusts Journal
Jennifer Smith publishes on estate planning strategies for Grantor trusts.
WILMINGTON, DE (May 15, 2023) – Co-authored by McCollom D’Emilio Smith Uebler LLC member Jennifer Smith and Kristen Curatolo of Kirkland & Ellis LLP for the May 2023 issue of Bloomberg Tax: Tax Management Estates, Gifts and Trusts Journal, “Strategies for Mitigating the ‘Burn’ of Grantor Trust Status” explores practical estate planning solutions for managing both the financial and emotional burden of income tax liability for trustors who establish a Grantor trust.
About Bloomberg Tax Management, Estates, Gifts and Trusts Journal
Bloomberg Tax was built on the deep-seated history of The Bureau of National Affairs (BNA) – combining respected tax research and proven software into a suite of resources that continues to innovate, differentiate, and lead the industry with powerful calculations, trusted intelligence, and modeling software.
McCollom D’Emilio Smith Uebler attorneys featured in Trusts & Estates Journal
Jennifer Smith and Riley McGray Publish on New Uniform Law Permitting Electronic Signatures on Estate Planning Documents
WILMINGTON, DE (March 24, 2023) – McCollom D’Emilio Smith Uebler LLC member Jennifer Smith, associate Riley McGray, and Michelle Hong of Northern Trust, co-authored an article, available in the April 2023 issue of Trusts & Estates, examining the Uniform Law Commission’s recently approved Uniform Electronic Estate Planning Documents Act (UEEPDA), which enables electronic signatures for many estate planning documents. Delaware pioneered legislation in 2021 authorizing electronic execution of a wide range of estate planning documents. The article highlights similarities and differences between UEEPDA and the Delaware statute and the evolving landscape of electronic execution.
About Trusts & Estates
Trusts & Estates is the pre-eminent peer review journal and website for wealth management professionals, serving the needs of high-net-worth clients, family business owners, family offices, charitably inclined donors and non-profit corporations.
Trustees: Think Carefully Before Rushing to Court to Resolve Trust Disputes
Matthew D’Emilio and Kerry Porter write for the Winter 2022 issue of Delaware Banker.
“Disputes among beneficiaries and trustees are sometimes inevitable. When those disputes reach an impasse, trustees are often required to engage outside counsel to determine the best course of action and the potential risks of litigation. Without careful consideration of the rules that apply to fee-shifting in Delaware trust litigation, a trustee can find itself footing the bill not only for its own litigation expenses but also the expenses of the trust beneficiaries.”
MDSU Attorneys Named Delaware Top Lawyers
Delaware Today Recognizes Matthew D’Emilio, Jennifer Smith, and Thomas Uebler
Wilmington, DE (November 01, 2021) – McCollom D’Emilio Smith Uebler LLC partners Matthew D’Emilio, Jennifer Smith, and Thomas Uebler were awarded 2021 Top Lawyers through a peer review survey held by Delaware Today Magazine. D’Emilio and Smith were recognized for their work in trust and estates. Uebler was recognized for his work in corporate law.
D’Emilio focuses his practice on estate planning and wealth transfer, estate and trust litigation, estate and trust administration, business transactions, and tax law. Smith practices in the areas of estate planning, estate and trust administration, tax planning, wealth preservation, and fiduciary litigation. Uebler focuses his practice on fiduciary and corporate litigation in the Delaware Court of Chancery and other Delaware courts, as well as statutory and fiduciary duties under Delaware law.
Top Lawyers are selected and voted for annually by coworkers and peers from the state of Delaware, in a variety of legal specialties. The survey is conducted, and winners verified, by Delaware Today.
About McCollom D’Emilio Smith Uebler
McCollom D’Emilio Smith Uebler is a Wilmington-based law firm specializing in trusts, estates, and tax; business transactions; and litigation. With a commitment to responsiveness, strategic thinking, and efficiency, the firm represents both corporate and individual clients in transactional and litigation matters. The firm was founded in 2018.
About Delaware Today
For more than 50 years, Delaware Today has been the lifestyle authority in the First State. As the state’s premier magazine, Delaware Today helps readers make informed decisions to enhance their lives. Delaware Today, a division of Today Media, is an award-winning regional magazine whose mission is to help people get the most out of living by being the most valued community resource in print, online and in person.
McCollom D’Emilio Smith Uebler Attorneys Featured in Trusts & Estates Journal
Matthew D’Emilio and Tara Hersh Publish on Nonjudicial Settlement Agreements
WILMINGTON, DE (September 14, 2021) – McCollom D’Emilio Smith Uebler LLC partner Matthew P. D’Emilio and associate Tara S.Hersh co-authored an article cautioning the use of nonjudicial settlement agreements to resolve trust matters without first examining the material purpose of the trust.
The article, which is available in the September 2021 issue of Trusts & Estates, provides historical context to modern nonjudicial settlement statutes, examines the materiality of several common trust provisions, and discusses the potential consequences of invalid nonjudicial settlement agreements.
About McCollom D’Emilio Smith Uebler
McCollom D’Emilio Smith Uebler is a Wilmington-based law firm specializing in trusts, estates, and tax; business transactions; and litigation. With a commitment to responsiveness, strategic thinking, and efficiency, the firm represents both corporate and individual clients in transactional and litigation matters. The firm was founded in 2018.
About Trusts & Estates
Trusts & Estates is the pre-eminent, peer review journal and website for wealth management professionals serving the needs of high-net-worth clients, family business owners, family offices, charitably inclined donors and non-profit corporations.
McCollom D’Emilio Smith Uebler Attorney Featured in Primerus Paradigm Magazine
Allison Neff Publishes on Mergers and Acquisitions During the COVID-19 Pandemic
WILMINGTON, DE (September 14, 2021) – McCollom D’Emilio Smith Uebler LLC associate Allison Neff authored an article examining whether the coronavirus pandemic qualifies as a “materially adverse effect” and the resulting impact to major acquisition and merger deals.
The article is available in the September 2021 issue of Primerus Paradigm Magazine.
About McCollom D’Emilio Smith Uebler
McCollom D’Emilio Smith Uebler is a Wilmington-based law firm specializing in trusts, estates, and tax; business transactions; and litigation. With a commitment to responsiveness, strategic thinking, and efficiency, the firm represents both corporate and individual clients in transactional and litigation matters. The firm was founded in 2018.
About Primerus Paradigm Magazine
The Primerus Paradigm delivers articles regarding developments and trends in legal issues relevant to corporate clients around the world, while showcasing Primerus members as leaders with the expertise to assist clients with any legal needs they may have. It is published twice a year and mailed to Primerus members as well as clients around the world.
Material Adverse Change Conditions And Ordinary Course Covenants in Pandemic-Tested Acquisition Agreements
McCollom D’Emilio Smith Uebler LLC partner, Joseph Christensen writes for the March 2021 issue of Paradigm.
“In business acquisitions, it is important to the buyer that the business he or she has agreed to buy does not change dramatically between signing and closing. As the pandemic’s severity became apparent, it changed nearly every business, most in a material way. As a result, many of the contractual risk-shifting devices designed to ensure continuity between what the buyer agreed to buy at signing and what is handed over at closing were put under a stress test.”
McCollom D’Emilio Smith Uebler Partner Featured in Trusts & Estates Magazine
Jennifer Smith Publishes on Benefits of Jurisdictions such as Delaware with Grantor Trust Reimbursement Statutes
WILMINGTON, DE (February 8, 2021) – McCollom D’Emilio Smith Uebler LLC partner Jennifer Smith penned an article examining grantor trust reimbursement statutes, with a focus on two statutes enacted in 2020. Smith co-authored the article with Kristen Curatolo, a partner at Kirkland & Ellis LLP.
In addition to comparing and contrasting these statutes, Smith and Curatolo’s article explores how to migrate a trust to a jurisdiction that has a grantor reimbursement statute and provides sample language that may be included in a trust agreement.
The article is available in the February issue of Trusts & Estates magazine, as well as online at trustsandestates.com.
About McCollom D’Emilio Smith Uebler
McCollom D’Emilio Smith Uebler is a Wilmington-based law firm specializing in trusts, estates, and tax; business transactions; and litigation. With a commitment to responsiveness, strategic thinking, and efficiency, the firm represents both corporate and individual clients in transactional and litigation matters. The firm was founded in 2018.
About Trusts and Estates Magazine
Trusts & Estates is the pre-eminent, peer review journal and website for wealth management professionals serving the needs of high-net-worth clients, family business owners, family offices, charitably inclined donors and non-profit corporations. The magazine is published by WealthManagement.com
Opportunities Await Future Trust and Estate Professionals
In Trusts & Estates, Jennifer Smith discusses the field of trusts and estates for new professionals, exciting opportunities within the field, and some challenges they may face throughout their career.
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