J. Breck Smith

Steven R. Director (Steve) is senior counsel at Bayard. Steve has over 40 years of experience in private practice in the areas of business transactions, tax, trust planning and administration (both personal and corporate), estate planning and administration, and business succession planning. Through a “hands-on” approach, Steve develops effective strategies and follow-through steps to assist his entity and individual clients form, acquire, and sell businesses, resolve significant ...

Mary F. Caloway is a top attorney recognized by Best Lawyers in the practice area(s) of Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law. Mary F., who practices law in Wilmington, Delaware, has been recognized since 2027. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mary F. is held by other top lawyers in the same geographic and legal practice area.

Ann L. Martino Frazier prepares complex estate plans for high net worth individuals. With her extensive background in corporate law and international tax, as well as all aspects of Delaware and Pennsylvania trusts and estate law, she offers a comprehensive approach to estate planning that is unique in her field. Ann is also well recognized for the compassion she brings to her work. Having suffered the sudden loss of her spouse while still a young mother, she understands the financial and emot...

Nathan E. Barnett focuses his practice on mergers and acquisitions, private equity, venture capital, corporate finance and securities, and Delaware corporate and alternative entity laws. He also advises boards of directors, special committees and equity holders on fiduciary duties and other corporate governance matters related to Delaware corporations, limited partnerships, limited liability companies and statutory trusts, including in connection with conflict transactions. He has experience ...

Jenness E. Parker is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation and Corporate Governance Law. Jenness E., who practices law in Wilmington, Delaware, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jenness E. is held by other top lawyers in the same geographic and legal practice area.

Jason C. Jowers is a director at Bayard and co-chair of the firm's litigation group. He concentrates his practice on corporate, alternative entity, and commercial litigation. He primarily represents members and managers of LLCs, officers and directors of corporations, and companies in high-stakes litigation in the Delaware Court of Chancery, Delaware Superior Court, Delaware Supreme Court, and United States District Court for the District of Delaware. Additionally, Jason handles arbitrations ...

Jonathan I. Lessner is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law. Jonathan I., who practices law in Wilmington, Delaware, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jonathan I. is held by other top lawyers in the same geographic and legal practice area.

Nathan P. Emeritz is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law. Nathan P., who practices law in Wilmington, Delaware, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Nathan P. is held by other top lawyers in the same geographic and legal practice area.

Mr. O'Neill has extensive experience in all aspects of bankruptcy work, including representation of debtors, unsecured creditors, and creditors' committees in chapter 11 cases. Mr. O'Neill served on the panel of chapter 7 trustees for the districts of Delaware, New Jersey, and the Eastern District of Pennsylvania. Mr. O'Neill is a former member of the board of directors of the Consumer Bankruptcy Assistance Project, a nationally recognized nonprofit organization that provides pro bono legal s...

Luke W. Mette is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation and Criminal Defense: White-Collar. Luke W., who practices law in Lewes, Delaware, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luke W. is held by other top lawyers in the same geographic and legal practice area.