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

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