On September 13, 2016, Cooch and Taylor, P.A. Director Jennifer E. Smith presented to the Delaware Chapter of the Society of Financial Service Professionals on the subject Step It Up: Strategies to “Fix” a Credit Shelter Trust to Double You Step-Up in Basis. Ms. Smith practices in the areas of estate planning, estate and trust administration, tax planning wealth preservation, and fiduciary litigation. She advises clients on all aspects of estates and trusts, including wills, powers of attorney, probate and estate administration, and guardianships. In addition, Ms. Smith advises individuals, banks, and trust companies regarding trust modifications, terminations, mergers, decantings, nonjudicial settlements, and trust situs changes.