Biography

Beth has practiced for more than 20 years in the areas of federal, state and local taxation, estate planning and administration.

She assists clients in developing customized estate plans, including as appropriate, trusts, limited liability companies and life insurance planning. Her experience includes trust decanting, trust merging and tax-favored strategies such as Grantor Retained Annuity Trusts (GRATs), Qualified Personal Residence Trusts (QPRTs), charitable trusts and donor-advised funds.

Beth also handles administration of estates – from complex, multijurisdictional estates and illiquid estates to simple estates and trust administration. She has represented clients in Court of Chancery litigation in contested will cases, contested trust cases, elective share proceeding and other estate and property disputes.

She also assists clients in entity formation, reorganization and dissolution matters as well as advises real property investors and developers on like-kind exchanges, tax-efficient ownership structures and tax planning for property development and disposition.

Representative Matters

  • Counseling high-net-worth clients and developing wealth transfer strategies to take advantage of increases in the gift and estate tax exclusions.
  • Counseling financial institutions and other clients in connection with modification of existing trusts, decanting and changes of trust situs.
  • Counseling clients on the use of Delaware trusts as part of multigenerational wealth transfer planning and asset protection strategies.
  • Advising heirs and developing family settlement plans for equitable distribution of fractional interests in real property and other illiquid assets.
  • Successfully defending estate tax and gift tax return examinations.

Before Fox Rothschild

Prior to joining Fox, Beth was an attorney at a Delaware-based law firm.

Beyond Fox Rothschild

Beth frequently presents to professional groups on estate planning, probate and trusts in Delaware and also writes a monthly column for the Modern Maturity Center Bulletin.

Beth is a panel member of the Fee Dispute Committee (FDC), which is a Standing Committee of the Delaware State Bar Association. The FDC provides a confidential arbitration process to resolve fee disputes between two law firms or between a (current or former) client and a law firm.

Honors & Awards

  • Delaware Volunteer Legal Services Pro Bono Honor Roll (2009)