Trusts, Estates, and Taxation
Overview
Connolly Gallagher offers comprehensive legal services in trusts and estates law and tax law, delivering personalized strategies that protect wealth, reduce risk, and ensure compliance. Our integrated approach brings together estate planning, trust and estate administration, and tax law under one roof—leveraging Delaware’s favorable legal and tax environment to serve clients locally, nationally, and internationally.
Trust & Estates
Our attorneys licensed in Delaware, Pennsylvania, and Maryland provide tailored guidance for individuals, families, banks, and trust companies. Whether you’re planning your legacy or navigating a complex private wealth dispute, we provide the clarity and counsel needed at every stage.
Our trusts and estates services include:
- Estate and trust planning, including trust modification, for individuals and institutional clients.
- Administration support for trustees, executors, fiduciaries, and beneficiaries.
- Fiduciary litigation, including will contests, estate disputes, and trust litigation.
We are proud to have four partners recognized as fellows of the American College of Trust and Estate Counsel (ACTEC)—a distinction that places us among the leading trust law firms in Delaware.
Our attorneys are frequently ranked by top legal publications:
- Chambers High Net Worth
- Best Lawyers
- Super Lawyers
- Delaware Today Magazine’s Top Lawyers
Tax Law
In today’s complex financial landscape, tax law is an essential component of every estate plan and business decision. Our Delaware tax attorneys provide proactive, strategic counsel to reduce tax liability and protect client interests.
Our taxation services include:
- Federal and state income tax planning.
- Estate, gift, and generation-skipping transfer tax planning.
- Counsel on Delaware tax advantages for trust and business structuring.
Representative Experiences
- In the Matter of the Paradise Dynasty Trusts, 315 A.3d 445 (Table), 2024 WL 1448457 (Del. Supr., Apr. 3, 2024)
- In the Matter of the Paradise Dynasty Trusts, 2023 WL 1241903 (Del. Ch., Jan. 31, 2023)
- The Northern Trust Company of Delaware and Steven A. Felstenthal, as Co-Trustees of the Helene Eicoff Barrington Living Trust UAD June 29, 2015, As Amended, C.A. No. 2020-0782-PAF (Del. Ch. 2021); In The Matter of The Helene Eicoff Revocable Trust Originally Created Under Trust Agreement Dated June 5, 1991, C.A. No. (Del. Ch. 2021); and In The Matter of The Helene Eicoff Barrington Living Trust Originally Created under Agreement Dated June 29, 2015, C.A. No. 2020-0925-PAF (Del. Ch. 2021).
- In the Matter of the Estate of Aniket Vinod Patel, 2020-0396-PWG (Del. Ch. 2020).
- In the Matter of the Estate of Meredith L. Sullivan, 2018-0741-PWG (Del. Ch. 2018).
- In re the Trust f/b/o Samuel Francis duPont under Trust Agreement dated August 4, 1936, 2018 WL 4610766, 2018 Del. Ch. LEXIS 315 (Del. Ch. Sept. 25, 2018)
- In the Matter of the Trust under Will of Florence H. Brown dated Feb. 17, 1953, Del. Ch., T/U/W BROF0440S (Del. Ch. May 18, 2018)
- In the Matter of the Elsie B. Moore Scholarship Foundation, Del. Ch., C.A. No. 2017-0921-SG (Del. Ch. Feb. 23, 2018)
- In the Matter of Trust Created under Will of Harold S. Schutt, 2017 WL 3527623, 2017 Del. Ch. LEXIS 200 (Del. Ch. July 17, 2017)
- Ughetta v. Cist, Del. Ch., C.A. No. 9146-MA (2016)
- In the Matter of the Anthony C. Perkins Descendants’ Trust Under the Will of Jane Howard Perkins, Deceased, Del. Ch., C.A. No. 7103-VCL (2014)
- In the Matter of the Mildred Meredith Zuendel Trust, Del. Ch., C.A. No. 6988-ML (2012)
- Parrott v. Sasaki, Del. Ch., C.A. No. 7227-VCL (2012)
- Otto v. Gore, 45 A.3d 120 (Del. 2012)
- In the Matter of Trust for Grandchildren of Wilbert L. and Genevieve W. Gore, 2011 WL 3444569, 2011 Del. Ch. LEXIS 112 (Del. Ch., July 29, 2011)
- In the Matter of the Estate of Barry Bernstein, 17 A.3d 1172 (Del. Ch. 2011)
- Union Hospital v. Moor, Del. Ch., C.A. No. 3055-VCS (2010)
- In the Matter of Trust for Grandchildren of Wilbert L. and Genevieve W. Gore, 2010 WL 3565489, 2010 Del. Ch. LEXIS 188 (Del. Ch., Sept. 1, 2010)
- Crossan v. Anthony, Del. Ch., C.A. No. 3195-CC (2009)
- Humes v. Charles H. West Farms, Inc., 950 A.2d 661 (Del. Super. Ct. 2007)
- In the Matter of the Estate of Mabel A. Heigle, Deceased, 2007 WL 1532287 (Del. Ch., May 8, 2007)
- In the Matter of the Estate of John P. Lubach, Deceased, Del. Ch., C.A. No. 2309-VCS (2006)
- In re Will & Trust of Moor, 2005 Del. Ch. LEXIS 88
- Fischer v. Fischer, 864 A.2d 98 (Del. Ch. 2005)
- In the Matter of the Last Will and Testament of Lucy B. Pietlock, Deceased, Del. Ch., C.A. No. 582 (2005)
- In the Matter of Assunta Rich, 2004 WL 1366978 (Del. Ch., June 15, 2004)
- In re the Estate of Leslie Sanford Chavin, Del. Ch., C.A. No. 18405-NC (2000)
- Fike v. Ruger, 752 A.2d 112 (Del. 2000)
- Fike v. Ruger, 754 A.2d 254 (Del. Ch. 1999)
- Dickinson v. Wilmington Trust Co., 734 A.2d 642 (Del. 1999)
- In the Matter of the Trusts Created for the Benefit of Charles Perry Griffith, Jr., et al, Del. Ch., C.A. Nos. 8397, 8398, 9441, 10000, 10001, 10002, 10003-ML (consolidated)
- In the Matter of the Estate and Trust of Francis Joseph Sarapulski, Del. Ch., C.A. No. 10113-VCG
- In the Matter of Willie Snow, 2006 Del. Ch. LEXIS 7
- Cochran v. Supinski, 794 A.2d 1239 (Del. Ch. 2001) and 2002 Del. Ch. LEXIS 36, aff’d 813 A.2d 1140 (2002)
- City of Wilmington v. Rice, 1984 Del. Super LEXIS 603
- Biener v. Calio, 361 F.3d 206 (3d Cir. 2004), cert den., 125 S. Ct. 55 (2004).
- Fitzgerald v. Reardon, 576 A.2d 183 (Del. Ch. 1990)
- In re Will of Puwalski, 1996 Del. Ch. Lexis 14
- In the Matter of the Will of Frances M. Cooke, Deceased, Del. Ch., C.A. No. 7071-ML
- In the Matter of the Trusts Under Agreement Dated December 30, 1996 and the Trusts Under Agreement Dated January 13, 2006 Created by Michael J. Farrell, 2008 WL 5459270 (Del. Ch. 2008)
- In the Matter of the Purported Trust Under the Will of Mary Nina Palmer, Del. Ch., C.A. No. 5616-MA
- In the Matter of the Norman J. Weinelt Revocable Trust, Del. Ch., C.A. No. 5962-VCL
- State Personnel Commission v. Howard, 420 A.2d 139 (Del. 1980)
- Scrivens v. VanSant, 1980 WL 324485 (Del. Super.), aff
- Reliance Standard Life Ins. Co. v. Ross, 2009 WL 159184 (D. Del., Jan. 21, 2009)
- Peterson v. Hall, 421 A.2d 1350 (Del. 1980)