McCollom D'Emilio Smith Uebler LLC
Trusts, Estates, Tax | Business Transactions | Litigation

Matthew P. D'Emilio - McCollom D'Emilio Smith Uebler LLC

Matt D'Emilio_Headshot 1.png

Practice Focus
Trusts, Estates, and Tax
Fiduciary Litigation

Direct: (302) 468-5958
Fax: (302) 691-6834

Administrative Support
Judy W. Keating
(302) 468-5965

Managing Member

Matt practices in the areas of estate planning and wealth transfer, estate and trust litigation, estate and trust administration, business transactions, and tax law.  He routinely counsels both individual and corporate trustees in all matters related to estates and trusts, including providing representation in the Delaware Court of Chancery and the Pennsylvania Orphans' Court.  In addition, Matt is regularly involved in a variety of other trust matters including trust modifications, terminations, mergers, decantings, nonjudicial settlements, and trust situs changes.  Matt also represents many individual clients across the country in estate planning and asset protection planning matters, and frequently advises on highly sophisticated wealth transfer strategies.    

Matt also provides general business and tax planning advice to companies and non-profit entities, and serves as Assistant General Counsel to the Supreme Council of the Royal Arcanum, a fraternal benefit society in the United States and Canada. 

Matt is a frequent lecturer in the area of trusts and estates.  Following law school, he served as law clerk to the Honorable Henry duPont Ridgely, Justice of the Delaware Supreme Court.

In 2016 through 2018, Matt was recognized by Chambers and Partners as a leading Private Wealth Attorney (Band 2), and has been recognized by Super Lawyers as a Delaware Rising Star in the areas of estate planning and trust and estate litigation from 2012 to 2018.  In 2016, Matt was named one of Delaware Business Times "40 under 40."  Matt was selected for inclusion in the 2015 through 2019 editions of The Best Lawyers in America® in the area of Trusts and Estates.


  • Delaware, 2006

  • Pennsylvania, 2008

  • Massachusetts, 2014

  • U.S. District Court for the District of Delaware, 2007

  • United States Tax Court, 2008



  • Villanova University School of Law, LL.M. (Taxation), 2012

  • Villanova University School of Law, Certificate in Estate Planning, 2011

  • Villanova University, B.S., 2003

  • Widener University School of Law, J.D. magna cum laude, 2006. Delaware Journal of Corporate Law, Articles Editor

  • Moot Court Honor Society

  • Order of the Barristers


  • Delaware State Bar Association, Taxation Section (Chair, 2011-2012)

  • Delaware Estate Tax Subcommittee, (Member)

  • New Lawyers Section, (Secretary, 2011-2012)

  • Estates and Trusts Section, (Member)

  • Fiduciary Access to Online Accounts Subcommittee, (Member)

  • Estate Planning Council of Delaware

  • Wilmington Tax Group

  • Association of Fraternal Benefit Counsel

  • Delaware Dreams, Inc., a 501(c)(3) Entity, (Board Member)

  • Nemours Fund for Children's Health Planned Giving Committee, (Member)

Seminars and Teaching

  • Estate Planning Instructor, 2014, University of Delaware Certified Financial Planning Program

  • 2017 Delaware Trust Conference (Effectively Utilizing the Tools in the Delaware Statutes)

  • 2016 Delaware Trust Conference (Directed Trusts and Investments)

  • 2015 Delaware Trust Conference (Using Nonjudicial Settlement Agreements, Mergers and Decantings to Move Trusts)

  • Understanding Delaware's Fiduciary Access to Digital Assets Law (2015)

Honors and Awards

  • Delaware Today, 2014 and 2015 Top Lawyer - Trusts and Estates

  • Super Lawyers Rising Star, 2012-2018 - Estate Planning

  • Five Star Estate Planning Attorney, 2014

  • Best Lawyers in America, 2015-2019 - Trusts and Estates

  • Chambers and Partners - Private Wealth Law Attorney (2016-2018)

  • Delaware Business Times, "40 under 40" (2016)