Kimberly Gill McKinnon, J.D.


Gordon, Fournaris & Mammarella, PA
1925 Lovering Avenue
Wilmington, DE 19806
United States

Tel: (302) 652-2900


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 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, has been awarded the AEP® designation by the National Association of Estate Planners and Councils, 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.

Gordon, Fournaris & Mammarella, P.A.

Gordon, Fournaris & Mammarella is a law firm located in Wilmington, Delaware. The GF&M staff boasts a number of highly skilled attorneys and paralegals who are able to assist you in any of a comprehensive list of our areas of practice.

Our major areas of practice include Trusts and Estate Planning, Fiduciary Litigation, Business Planning and Transactions, Commercial Real Estate, Land Use, Zoning, Corporate and Commercial Litigation, Civil Litigation, Taxation and Alternative Dispute Resolution (ADR).