Cooch and Taylor director Jennifer Smith presented at the Delaware Tax Institute on the recent developments in estate planning panel regarding private letter rulings issued by the IRS.

Smith practices in the areas of estate planning, estate and trust administration, tax planning, wealth preservation and fiduciary litigation. She advises clients on all aspects of estates and trusts, including wills, powers of attorney, probate and estate administration and guardianships. Smith advises individuals, banks and trust companies regarding trust modifications, terminations, mergers, decantings nonjudicial settlements and trust situs changes.