J. Zachary Haupt

Morris Nichols’ Delaware Trust Law Companion is an invaluable resource for professionals whose practice involves Delaware trusts.

Trust Act 2024 includes amendments to Section 3301 of Title 12 to define the term, “letter of wishes”, addition of a new “Beneficiary Well-Being Trust” statute as Section 3345 to Title 12 which expressly allows trustors to opt-in to the creation of a so-called Beneficiary Well-Being Trust and more.

The Best Lawyers in America has released its 2025 edition listing 39 attorneys from Morris Nichols. The results are based on peer-review evaluations from more than 160,000 eligible attorneys.

Morris Nichols attorneys Matthew Clark, Todd Flubacher, and J. Zachary Haupt are distinguished as leaders in their field.

Zachary Haupt will speak on the session, “A Trustee's Jambalayas: Savor the Full Flavor of Trending State Trust Laws.”

Zach Haupt recently spoke with CityWealth about the popularity of Delaware for private clients, “through a trust lens.”

Trust Act 2023 includes amendments to Delaware’s “APT Act” and statutes concerning spendthrift, disposition of marital property, change of situs, place of administration, designated representatives, and PPLI premiums.

The Best Lawyers in America has released its 2024 edition, listing 39 attorneys from Morris Nichols. The results are based on peer-review evaluations from more than 76,000 eligible attorneys.

Morris Nichols has again been ranked by Chambers High Net Worth 2023 in Band 1 for Private Wealth Law in Delaware.

The Corporate Transparency Act (the “CTA”) was passed in Fiscal Year 2021. Starting January 1, 2024, reporting companies will have disclosure obligations. Members of the trust industry and their advisors will be monitoring developments closely for additional guidance regarding CTA application in unique circumstances.

Morris Nichols attorneys Zach Haupt and Anthony Raucci have been promoted to special counsel effective January 1, 2023.

The Best Lawyers in America has released its 2023 edition, listing 35 attorneys from Morris Nichols. The results are based on peer-review evaluations from more than 71,000 eligible attorneys.

Chambers High Net Worth 2022 again ranked Morris, Nichols, Arsht & Tunnell LLP in Band 1 for Private Wealth Law in Delaware.

The attorney-client privilege is a long-recognized legal principal that, in general terms, serves to protect confidential communications between an attorney and his or her client from disclosure.

The Best Lawyers in America has released its 2022 edition, listing thirty-two attorneys from Morris Nichols. The results are based on peer-review evaluations from more than 66,000 eligible attorneys.

The 2021 edition of Chambers High Net Worth has again ranked Morris Nichols in Band 1 for Private Wealth Law in Delaware.

When implementing a plan involving the transfer of assets to more than one trust with overlapping donors and beneficiaries, prospective donors and their advisers should be mindful of the possible application, and implications, of the so-called “reciprocal trust doctrine.”

One of the many significant developments in the field of trust lawover the past decade has been the increasing popularity of so called “silent trusts”. The term “silent trust” generally describes an arrangement in which a trustee is prohibited under the terms of a governing instrument from providing information to the trust’s beneficiaries, or where the trustee is relieved from its common law duty to provide information to beneficiaries, so that information is only shared when it’s deemed appropriate.

Morris Nichols attorneys Todd Flubacher and J. Zachary Haupt authored three guides on Delaware law for Practical Law. Their Delaware Estate Tax Q&A guide addresses whether a jurisdiction has any estate tax or other similar taxes imposed at death and, for jurisdictions currently imposing a state estate tax.

In June, Delaware enacted its latest installment of annual trust legislation. Trust Act 2019 includes many revisions and clarifications, but two new statutes, Sections 3343 and 3344 of Title 12 of the Delaware Code, represent material advancements in the law.

Wilmington, DE (June 19, 2019) -Morris, Nichols, Arsht & Tunnell LLP associate J. Zachary Haupt has been accepted into the inaugural class of the Mid-Atlantic Fellows Institute of the American College of Trust and Estate Counsel (ACTEC).

The U.S. Supreme Court will soon render a decision that could have a significant impact on the manner in which some states tax income accumulated in nongrantor trusts.

Wilmington, DE (May 23, 2016) - Morris, Nichols, Arsht & Tunnell LLP is pleased to welcome J. Zachary Haupt to the Trusts, Estates & Tax Group. With six years of experience practicing law in Delaware, he recently earned his LL.M. in Taxation from Georgetown University Law Center. Before entering private law practice, he was an accountant at a large multi-national facility management company.

J. Zachary Haupt, “If You’re Incorporated in Delaware, You Can Be Sued in Delaware, Federal Judge Says,” Del. Bus. Ct. Insider (June 29, 2011)