Mary M. Culley has facilitated the decision-making processes of individuals, families, and fiduciaries in Delaware and Pennsylvania in the areas of estate planning, estate and trust administration, and federal and state transfer taxation for over 25 years.
Estate and gift planning comprise a significant portion of Mary’s practice. She assists clients with estate plans designed to accomplish their personal goals and preserve wealth by minimizing transfer taxes and probate fees. She designs estate plans with the flexibility to adjust to subsequent changes in the estate tax law and/or the clients’ wealth.
Mary has extensive experience representing fiduciaries (executors, administrators, and trustees), and beneficiaries of estates and trusts. With the assistance of experienced paralegals, Mary guides even complex estates through the estate administration process in an efficient and timely manner.
- Counseled clients who appointed agents under powers of attorney and advance directives for health care as to their fiduciary responsibilities and the limits of their authority
- Provided “family consultations” to assist the clients with informing interested parties about his or her responsibilities and the limits of the law
- Represented clients in the Delaware Court of Chancery in proceedings for the establishment, maintenance, accounting and defense of guardianships
- Represented clients in proceedings for the creation of special needs trusts to protect litigation and settlement awards payable to clients with disabilities
- Assisted clients in the reformation of decedents’ wills and trusts to protect inheritances payable to beneficiaries with special needs as well as maintain the beneficiaries’ eligibility to receive needs-based governmental benefits