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Delaware

USA

Clarity Through Structure

Delaware is one of the most sophisticated trust jurisdictions in the United States, recognised for its highly developed fiduciary law, flexible trust statutes and respected judicial system. From our office in Wilmington, JTC provides trustee and fiduciary services for families, entrepreneurs and advisers who rely on Delaware’s legal clarity to support complex trust structures and long-term wealth planning.

A Jurisdiction Built on Legal Clarity

Delaware has long been recognised as a leader in corporate and fiduciary law. Its trust legislation has evolved over decades to support modern wealth planning while maintaining a stable and predictable legal framework.

Families and advisers often choose Delaware for structures requiring sophisticated governance, well-established legal precedent and the confidence provided by one of the most respected courts in the United States. JTC’s presence in Wilmington allows us to support these structures locally while maintaining the highest standards of fiduciary administration.

Why Families and Advisors Choose Delaware

Delaware’s trust laws offer a powerful combination of flexibility, legal certainty and sophisticated fiduciary oversight.
Key advantages include:

Modern and flexible trust statutes

Adviser-friendly directed trust structures

Strong asset protection provisions

Dynasty trust capabilities

No state income tax on certain trusts

Well-established trust modification and decanting statutes

The highly respected Delaware Court of Chancery

Trust Administration for Sophisticated Structures

JTC provides fiduciary administration for a wide range of trust structures established under Delaware law.

Our team works closely with families and their advisers to ensure trusts operate in accordance with both legal requirements and the long-term objectives of the family. These structures may include:

  • Directed trusts
  • Dynasty trusts
  • Asset protection trusts
  • Revocable and irrevocable trusts
  • Irrevocable life insurance trusts
  • Private trust companies

Supporting Complex and Non-Traditional Assets

Modern wealth structures frequently include assets beyond traditional investment portfolios.

Our Delaware team administers trusts holding a wide range of assets, including private company interests, real estate and other specialised holdings. We ensure these assets are administered within robust fiduciary structures designed for long-term governance. Examples include:

  • Closely held businesses
  • Private investments
  • Real estate holdings
  • Partnership interests
  • Luxury assets such as yachts, aircraft and art
  • Other specialised assets

Part of JTC Private
Client Services USA

JTC provides trustee services across three leading US trust jurisdictions: Delaware, South Dakota and Wyoming.

Each state offers its own legal framework and planning philosophy. Across all three jurisdictions, our approach remains the same: disciplined fiduciary governance, consistent administration and a service ethos grounded in trust practice.

Meet the Delaware team

Gregg Homan
Gregg Homan
Head of Strategic Partnership for JTC USA – Private Capital Services
PCS
Jim Paladino
Jim Paladino
Regional Head of Wealth Advisory – USA – Private Capital Services
PCS
Shawn Wilson
Shawn Wilson
Senior Director – Private Capital Services
PCS
Carece Rufe
Carece Rufe
Director – Private Capital Services
PCS
“

JTC helps wealthy individuals and families who are based all over the globe to manage their estate, tax and assets efficiently. In the USA, JTC can offer a complementary suite of Delaware, South Dakota and Wyoming trust services.

Gregg Homan, Head of Domestic Business Development – Americas – Private Client Services

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Speak to a US Trust Specialist in Delaware

Our team can help you determine whether Delaware is the right jurisdiction for your trust structure and how it fits within a broader US trust strategy.

our offices

Contact us

200 Bellevue Parkway,
Suite 500
Wilmington, DE 19809
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