DANIEL F. HAYWARD is a Director at the Wilmington law firm of Gordon, Fournaris & Mammarella, P.A.  Daniel graduated with a Bachelor of Science degree in Chemical Engineering from the University of Delaware. He received his law degree from Villanova University School of Law in 2006 and is a member of the Delaware Bar Association. Daniel is currently enrolled in the LL.M. in Taxation program at Villanova University School of Law. He is also a member of the Estates and Trusts Section of the Delaware Bar Association.Daniel’s practice focuses on the unique aspects of Delaware trust law including directed trusts, dynasty trusts, asset protection trusts and all aspects of the validity, construction and administration of Delaware trusts. Daniel routinely petitions the Delaware Court of Chancery to represent interested parties in the reformation of trusts and to transfer the situs of trusts to the State of Delaware. He also drafts, reviews and comments on Delaware trust agreements for local and out of state clients and provides legal opinions on the validity of trusts under Delaware law, including Delaware dynasty and Delaware self-settled assset protection.Daniel also represents and advises Delaware corporate and individual trustees regarding trust administration and the legal aspects of their fiduciary roles. His practice also frequently includes representation of Delaware trustees in fiduciary litigation matters, in particular actions in the Delaware Court of Chancery seeking construction of trust provisions or instruction from the Court as to various matters of trust administration.Daniel resides in Newark, Delaware with his wife Stephanie and their three children, Charlotte, Lila and Sebastian.Areas of PracticeTrusts and Estate Planning, Fiduciary Litigation, TaxationBar AssociationsDelaware State Bar AssociationEducationVillanova University School of Law, Master of Laws (LL.M.) in Taxation, presently enrolledVillanova University School of Law, Juris Doctor 2006University of Delaware, Bachelor of Science in Chemical Engineering 2001PublicationsPeierls of Wisdom: What the Peierls Cases Mean for Trust Fiduciaries and Their AdvisorsMigration, Modification, and Reformation of Trusts Under Delaware Law: Judicial and Non-Judicial Methods

Innovation and Flexibility under Delaware LawThe Tax Consequences of Decanting: A Summary of the Gift, Estate, Income and Generation-Skipping Transfer Tax Considerations when Utilizing Delaware’s Decanting Statute