Kimberly Gill McKinnon

Kimberly Gill McKinnon
Director
Gordon, Fournaris & Mammarella, P.A.

P: (302) 652-2900|F: (302) 652-1142

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, is AV Preeminent Peer Review Rated by Martindale-Hubbell and served as President of the Estate Planning Council of Delaware during 2017-2018.  She has been ranked as a leading Delaware attorney for private wealth law in Chambers HNW since 2016 and recognized as a Rising Star in Super Lawyers since 2012.

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 family 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.

Bar Associations
Delaware State Bar Association

Admitted to Practice

Delaware State Courts

Education

Penn State Dickinson School of Law, Juris Doctor, 2003
Towson University, Bachelor of Science in Business Administration, 2000

Professional Associations

Fellow, American College of Trust and Estate Counsel (ACTEC)
Board Member and Immediate Past President, Estate Planning Council of Delaware
Member and Former Chair, Estates and Trusts Section of the Delaware State Bar Association
Member and Former Chair, Section of Taxation of the Delaware State Bar Association
Member, Elder Law and Corporation Law Sections of the Delaware State Bar Association
Member, Taxation, Real Property, Trust and Estate and Business Law Sections of the American Bar Association
Member, STEP USA
Member, Wilmington Tax Group
Member, St. Thomas More Society
Associate Member of the Delaware Board of Bar Examiners, 2009-2010

CIVIC AND CHARITABLE MEMBERSHIPS AND ASSOCIATIONS
Member, Planned Giving Committee, Nemours Fund for Children’s Health (Alfred I. DuPont Hospital for Children)
Board Member and Secretary, T. Ulatowski Family Foundation
Board Member and Secretary, The OZE Family Foundation