Kimberly Gill McKinnon

KIMBERLY GILL MCKINNON is a Director at the Wilmington law firm of Gordon, Fournaris & Mammarella, P.A. Kim graduated summa cum laude with a Bachelor of Science degree in Business Administration from Towson University and received her law degree from Penn State Dickinson School of Law in 2003. She is a member of the Estates and Trusts, Taxation, Elder Law and Corporation Law sections of the Delaware Bar Association, and is a former Chair of the sections of Estates and Trusts and Taxation. Kim is a Fellow of the American College of Trust and Estate Counsel and has been awarded the AEP^® designation by the National Association of Estate Planners and Councils. She has been ranked as a leading Delaware attorney for private wealth law in Chambers HNW since 2016, is named to the 2022 Delaware Super Lawyers list, and has been recognized by The Best Lawyers In America^® since 2021.  Kim was named Woman of the Year-Rising Star for the United States by the Citywealth Powerwomen 2021 Awards.

Kim’s practice focuses on federal transfer tax planning and the unique aspects of Delaware trust law including directed trusts, dynasty trusts, asset protection trusts. She routinely advises on the modification of irrevocable trusts, petitions the Delaware Court of Chancery to represent interested parties in the reformation of trusts and assists clients with the transfer of trusts to the State of Delaware. Kim also drafts, reviews and comments on complex Delaware trust agreements for high net-worth individuals and families and provides Delaware specific trust advice to out of state attorneys and corporate and individual trustees. Kim provides legal opinions on various matters of Delaware trust law and federal tax law, participates in trust litigation matters and obtains determination letters and private letter rulings from the IRS. Her trust and estate planning practice extends to the formation and ongoing representation of privately owned family companies and private foundations. 

Kim also advises tax exempt organizations with respect to many aspects of federal tax law as well as formation and governance under Delaware law and other specialized issues affecting non-profit organizations. She has represented numerous different types of non-profit and tax exempt organizations, including public charities, private foundations, private operating foundations, social clubs, social welfare organizations, and supporting organizations.

Kim resides in Newark, Delaware with her husband John and their two daughters, Ainsley and Kiera.