Publications/Presentations

Publications

Examining Present Beneficiaries’ Requests for Trust Information and Ascertaining What is “Reasonable” Through Consideration of the Common Law and Industry Practice

William M. Kelleher (Trusts & Trustees (Oxford Academic), March, 2024)

Caremark at the Quarter-Century Watershed: Modern-Day Compliance Realities Frame Corporate Directors’ Duty of Good Faith Oversight, Providing New Dynamics for Respecting Chancellor Allen’s 1996 Caremark Landmark

(The Business Lawyer; Vol. 76, Winter 2020–2021, March, 2021)

Relocating for Reimbursement

Mark Gordon, Robert V.A. Harra III (Delaware Banker Magazine, September, 2020)

Corporate Dispute Resolution Strategies to Make Mediation and Arbitration Better Alternatives

(The Newsletter of the International Institute for Conflict Prevention & Resolution, July, 2020)

Daniel Hayward of Gordon, Fournaris & Mammarella, P.A. Presents at 32nd Annual RPTE National CLE Conference

Daniel F. Hayward (May, 2020)

Protection of Client Confidential Information from Cyberattacks

(The Business Lawyer; Vol. 75, Winter 2019–2020, February, 2020)

Use of LLCs in Asset Protection and Estate Planning

Shannon L. Post (December, 2019)

Forming an LLC to Purchase Real Estate – Common Oversights

Emmanuel G. Fournaris (December, 2019)

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

Daniel F. Hayward, Kimberly Gill McKinnon, Michael M. Gordon, Patrick Rohrbach (Delaware Banker, August, 2019)

Developments In Delaware Trust And Estate Litigation

Phillip Giordano, William M. Kelleher (Delaware Law Review, June, 2018)

The Unique History and Purpose of Common Law Courts of Equity

William M. Kelleher (Geneva Group International Litigation and Dispute Resolution News, April, 2018)

The Pre-Mortem Validation of Trusts in the USA

William M. Kelleher (Trusts & Trustees (Oxford Academic), October, 2017)

So Counselor, What Are the Chances of Getting My Litigation Fees and Costs Reimbursed from the Trust or Estate Corpus?

Phillip Giordano, William M. Kelleher (Delaware Banker, August, 2017)

The Series LLC and Captives - A Brief History

(Captive Review, March, 2017)

Delaware Guidance on PATH Act Ownership Changes (December, 2016, IRMI)

Patrick Rohrbach (December, 2016)

Why is Everyone Talking About Delaware Trusts? (2016)

Michael M. Gordon, Peter S. Gordon (May, 2016)

How to Ensure Your ERC Captive Is Compliant With State Insurance Regulation

(Captive Visions, January, 2016)

2016 State of the Series LLC

(Captive Review, January, 2016)

Estate Planning with a Pre-Emptive Strike

Daniel F. Hayward, Joseph Bosik IV, William M. Kelleher (Delaware Banker, November, 2015)

E. Norman Veasey: Is the Promise of Arbitration Illusory?

(October, 2015)

PCCs: Why Is PAC Re Such a Big Deal

(IRMI, September, 2015)

Abuse of 831(b): The ERC Image Problem

(IRMI, August, 2015)

GF&M’s Jeffrey K. Simpson Presents at Advanced Forum on Captive Insurance

(April, 2015)

Methods For Modifying Trusts Under Delaware Law

Daniel F. Hayward (Delaware Law Review, Volume 15, Number 2, April, 2015)

Simpson Talk Covers Captive Insurance Policies and Pooling Procedures

(March, 2015)

Recent Developments in Delaware Trust Litigation: Notable Decisions Addressing Adult Adoptions, Migration, Modification, Construction, Payment of Counsel Fees, and Time-Barred Claims

Phillip Giordano, William M. Kelleher (Delaware Law Review, Volume 15, Number 1, September, 2014)

Gordon, Hayward Offer View on NJSA Statutes

Daniel F. Hayward, Michael M. Gordon (Delaware Banker, August, 2014)

Documenting the Captive's Business Purpose

(IRMI, July, 2014)

Evaluating 831(b) Captives in the Wake of Rent-A-Center

(IRMI, June, 2014)

Chief Justice Veasey: Putting His Experience To Work

(The Metropolitan Corporate Counsel, May, 2014)

Directed Trusts, Trust Protectors, Private Trust Companies and Other Bells and Whistles

Michael M. Gordon (March, 2014)

Peierls of Wisdom: What the Peierls Cases Mean for Trust Fiduciaries and Their Advisors

Daniel F. Hayward, Peter S. Gordon (American Law Institute, Continuing Legal Education, February, 2014)

Migration, Modification, and Reformation of Trusts Under Delaware Law: Judicial and Non-Judicial Methods

Daniel F. Hayward (September, 2013)

The Use of Asset Protection Trusts for Tax Planning Purposes

Michael M. Gordon (May, 2013)

Drafting Delaware Trusts

Michael M. Gordon (Drafting Delaware Trusts, February, 2013)

The Tax and Non-Tax Aspects of Decanting Irrevocable Trusts

Michael M. Gordon (January, 2013)

Discharge of Indebtedness Income Planning Opportunities

Thomas Mammarella (September, 2012)

Innovation and Flexibility under Delaware Law

Daniel F. Hayward (September, 2012)

Trust Adventures In Wonderland - From The Meadow And Through The Looking Glass - Situs And Governing Law

Peter S. Gordon (June, 2012)

Two Years Can Last Forever Planning Under the New Tax Act Before It Expires on January 1, 2013

Peter S. Gordon (May, 2012)

The Tax Consequences of Decanting: A Summary of the Gift, Estate, Income and Generation-Skipping Transfer Tax Considerations when Utilizing Delaware’s Decanting Statute

Daniel F. Hayward, Michael M. Gordon (April, 2012)

Asset Protection Planning

Peter S. Gordon, Thomas Mammarella (March, 2012)

How to Fix a Broken Trust through Decanting

Michael M. Gordon (March, 2012)

The Use of Asset Protection Trusts for Tax Planning Purposes

Michael M. Gordon (February, 2012)

Options for Managing Trust Transfer Risk

Michael M. Gordon (November, 2011)

Keeping Ahead of the Curve, An Update on Recent Delaware Fiduciary Litigation

Peter S. Gordon (November, 2011)

Two Years Can Last Forever - Planning Under the New Act

Michael M. Gordon (November, 2011)

Use of Delaware Incomplete Gift Non-Grantor Trusts In Light of IR-2007-127

Michael M. Gordon (September, 2011)

A Practitioner's Toolkit for Fixing Broken Trusts

Michael M. Gordon (September, 2011)

The Use of Asset Protection Trusts for Tax Planning Purposes

Michael M. Gordon (June, 2011)

Series LLC and Bankruptcy: When the Series Finds Itself in Trouble, Will It Need Its Parent to Bail It Out?

Shannon L. Post (The Delaware Journal of Corporate Law, Vol. 35 No. 2, p. 515 (2010), September, 2010)

What You Should Know Before Filing a Trust or Guardianship Petition in the Delaware Court of Chancery

William M. Kelleher (Delaware Law Weekly, May, 2010)

Why is Everyone Talking About Delaware Trusts?

Michael M. Gordon, Peter S. Gordon (September, 2007)

Specialized Planning with Pass-Through Entities

(2005 Delaware Tax Institute, November, 2005)

Partnership Terminations: Breaking Up is Hard to Do

(2003 Delaware Tax Institute, November, 2003)

Understanding and Drafting Trusts in Delaware: Charitable Remainder and Charitable Lead Trusts

(CLE Program, November, 2003)

LLCs: Advising Small Business Start-Ups and Larger Companies in Delaware: Compliance Under Delaware Law.

(CLE Program, July, 2003)

Partnerships, LLCs & LLPs in Delaware: Organization and Operation: As Used in Estate Planning

(CLE Program, February, 2003)

Exempt Organizations and Charitable Activities in Delaware

(CLE Program, September, 2002)

The Tao of Karl Malden and Split Dollar Plans: After Notice 2002-8, What Will You Do?

(Wilmington Tax Journal, April, 2002)

Presentations

2018 AFHE Presentation

(April, 2018)

2017 MCIA Presentation

(July, 2017)

2017 FICPA Presentation

(June, 2017)

2017 CICA Presentation

(March, 2017)

Blog

Fiduciary Litigation Blog