When you need in-depth information about financial issues that are making today's headlines, refer to our White Papers and Special Supplements, written by Wilmington Trust's industry experts.

White Papers

• Wilmington Trust: Estate, Trust, & Gift Planning
  By Carol G. Kroch
  November 2012
  
  
• New York State and City Income Taxation of Nongrantor Trusts: Rules and Opportunities
  By Richard W. Nenno, Esq.
  Charles Platt, Esq.
  September 2012
  
  
• A Comparison of the Leading Trust Jurisdictions
  By Richard W. Nenno, Esq.
  Jocelyn Margolin Borowsky, Esq.
  July 2012
  
  
• Planned Giving: Opportunities to Structure a Gift that Benefits Charity, the Donor, and the Donor's Family–All at Once
  By Donna G. Barwick, JD, CFP®
  Carol G. Kroch, JD,
  Thomas W. Kelley, CPA, CFP®
  May/June 2011
  
  
• What Estate Planners Need to Know About the Step Transaction Doctrine
  By Donald P. DiCarlo, Jr.
  October 2010
  
  
• Proposed New York Fiduciary Income Tax Changes: Let My Fiduciaries Go!
  By Richard W. Nenno, Esq.
  May 2010
  
  
• Planning to Minimize or Avoid State Income Tax on Trusts
  by Richard W. Nenno
  January 2009
  
  
• Gerson v. Commissioner: Donees of General Powers of Appointment over Grandfathered Trusts Unite!
  By Richard W. Nenno
  September 2007
  
  
• Directed Trusts: Can Directed Trustees Limit Their Liability?
  By Richard W. Nenno
  
  

Special Supplements

• A Bundled, Unbundled Solution
  
  Planadviser
  January-February 2013
  
  Contact Rob Barnett
  rbarnett@wilmingtontrust.com

• When Conventional Investing Isn't Enough
  
  Edited By Richard C. Morais
  January 2013

• Directed Trusts: Making them Work
  Estates, Gifts and Trusts Journal
  By Richard W. Nenno
  March 2013

• Fraudulent Transfer Claims
  By Richard W. Nenno
  John E. Sullivan III
  Mark Merric
  Robert D. Gillen
  Alexander A. Bove, Jr.
  December 2011

• Taking a Fresh Look at Lifetime Gift Planning Opportunities
  By Carol G. Kroch, Esq.,
  Mary B. Hickok, Esq.
  Donna G. Barwick, Esq., CFP®
  Donald P. Dicarlo, Jr., Esq.
  September 2011

• Planned Giving Opportunities to Structure a Gift that Benefits Charity, the Donor, and the Donor's Family-All at Once
  By Donna G. Barwick, Esq., CFP®,
  Carol G. Kroch, Esq.,
  Thomas W. Kelley, CPA, CFP®
  June 2011

• Halfway Over the Cliff—Taxes Resolved but Debt Ceiling and Spending Cuts Loom
  By: Carol G. Kroch, Esq.,
  Sam Fraundorf, CFA,
  Donna Barwick, JD, CFP®
  January 2013
  
  
• Post-Election 2012: Looking Forward to a Second Term of Divided Government
  By: Carol G. Kroch, Esq.,
  Sam Fraundorf, CFA
  November 2012
  
  
• Issues and Insights: Income and Wealth Transfer Tax Changes: Are you Ready for What 2013 May Bring?
  By: Carol G. Kroch, Esq.,
  Kathryn D. Karlic, CFA
  September 2012
  
  
• Issues and Insights: Seizing the Estate and Gift Tax Opportunity as We Move to the Second Half of 2012
  By: Carol G. Kroch, Esq.,
  June 2012
  
  
• Issues and Insights: Year-End Wealth Planning Considerations–Planning Amidst Uncertainty
  By: Carol G. Kroch, Esq.,
  Mary B. Hickok, Esq.,
  November/December 2011
  
  
• Issues and Insights: Diversity and Disability
  By: Richard W. Nenno,
  Martin M. Shenkman,
  Orlando Lucero,
  November 2011
  
  
• Issues and Insights: Monthly Interest Rates Decline to Historic Lows
  By: Carol G. Kroch, Esq.,
  October 2011
  
  
• Issues and Insights: Protecting Your Assets: What You Should Know about the Safety of Your Financial Accounts
  Updated: July 2011
  
  
• Issues and Insights: Congress Passes Tax Relief Act: No Tax Increases for 2011 and 2012
  By: Carol G. Kroch, Esq.,
  December 2010
  
  
• Issues and Insights: Year-End Wealth Planning Considerations - Much to Think About, But Will Congress Act Before Year End?
  By: Carol G. Kroch, Esq.,
  Mary B. Hickok, Esq.,
  November 2010
  
  
• Issues and Insights: Highlights of Key Tax Provisions in the Small Business Jobs and Credit Act of 2010
  By: Marguerite C. Weese, J.D., LL.M (Tax)
  October 2010
  
  
• Issues and Insights: Delaware Clarifies the Interpretation of Certain Wills and Trusts
  By: Carol G. Kroch, Esq.,
  Mary B. Hickok, Esq.,
  August 2010
  
  
• Issues and Insights: Planning in a Low Interest Rate Environment
  By: Carol G. Kroch, Esq.,
  Updated: August 2010
  
  
• Issues and Insights: Maryland Clarifies the Interpretation of Certain Wills and Trusts
  By: Thomas W. Kelley, CPA, CFP^®
  Carol G. Kroch, Esq.,
  May 2010
  
  
• Issues and Insights: Highlights of Key Tax Provisions of Interest to High-Net-Worth Individuals and Business Owners in the 2010 Health Reform Legislation
  By: Donald P. DiCarlo, J.D., LL.M. (Tax)
  April 2010
  
  
• Issues and Insights: 2010 - Considerations for Converting a Traditional IRA into a Roth IRA
  By: Thomas W. Kelley, CPA, CFP^®
  Paul K. Mutch, JD, LLM, CLU, ChFC
  March 2010
  
  
• Issues and Insights: Estate Tax Repeal on January 1, 2010 - But For How Long?
  By: Carol G. Kroch, Esq.,
  December 2009
  
  
• Issues and Insights: Smart Money Sense While Traveling Abroad
  December 2008
  
  
• Issues and Insights: The Flexibility and Freedom of a Delaware Direction Trust
  By Carol G. Kroch, Esq. and Jeffrey C.Wolken
  November 2008
  
  
• Issues and Insights: The Trust from Hell: Can It Be Moved to a Celestial Jurisdiction?
  By Richard W. Nenno
  July 2008
  
  
• Issues and Insights: The Delaware Asset-Protection Trust
  By Richard W. Nenno and Jeffrey Wolken
  May 2007
  
  Resources for Advisors
  
  
  • Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection
    April 2011
    
    
  • Delaware Generation-Skipping Trust Agreement Form
    April 2011
    
    
  • The Current Delaware Act
    
    
  • Planning and Defending Domestic Asset-Protection Trusts
    April 2011
    
    
  • A Practitioner-Friendly Guide to the Delaware Asset-Protection Trust
    April 2011
    
    
  • Wilmington Trust DAPT ClientLetter
    April 2011
    
    
  • Wilmington Trust Solvency Letter
    April 2011
    
    
  • Wilmington Trust Irrevocable Trust Agreement (Not intended to be completed gift)
    April 2011
    
    
  • Wilmington Trust Irrevocable Trust Agreement (Intended to be completed gift and excluded from gross estate)
    April 2011
    
    

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