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2022 Amendments to the Delaware Statutory Trust Act

The Delaware General Assembly recently signed a bill amending the Delaware Statutory Trust Act (the “DSTA”). Most of the amendments became effective on August 1, 2022; however, a few amendments will not become effective until...more

2022 Amendments to the Delaware Alternative Entity Statutes

Delaware recently approved amendments to three Delaware statutes, collectively known as the Alternative Entity Statutes: • the Delaware Limited Liability Company Act (LLCA) ...more

Overview of the Delaware Statutory Trust Act in Structured Finance Transactions

While Delaware is nationally known as the preferred jurisdiction for corporations, it is likewise recognized as a leader in the area of statutory trusts. The State of Delaware, in 1988, adopted the Delaware Business Trust...more

Delaware Proposes Amendments to its Alternative Entity Statutes

The Corporate Law Section of the Delaware State Bar Association recently approved amendments to three Delaware statutes collectively known as the Alternative Entity Statutes...more

Delaware Updates its Limited Liability Company Act

The state of Delaware recently enacted amendments to the Delaware Limited Liability Company Act (the Act), most of which will become effect August 1, 2018, in three primary ways. These amendments introduce the concepts of (i)...more

Delaware Updates its Statutory Trust Act

The 2018 legislative updates to the Delaware Statutory Trust Act (DSTA), which became effective August 1, 2018, provide for the use of so-called blockchain technology and clarify the rights, duties and liabilities of trustees...more

An Overview of the Delaware Statutory Trust Act in Structured Finance Transactions

While Delaware is nationally known as the preferred jurisdiction for corporations, it is likewise recognized as a leader in the area of statutory trusts. The State of Delaware, in 1988, adopted the Delaware Business Trust...more

Delaware Statutory Trusts

Business trusts have been recognized by the Delaware common law since 1947, however, there was no express statutory recognition of the business trust in Delaware until the passage of the Delaware Statutory Trust Act...more

Uses and Advantages of Delaware Statutory Trusts and Delaware Limited Liability Companies in Structured Finance Transactions

Over the past 10-20 years, a large number of secured equipment finance and asset securitization transactions have been structured using either a Delaware Statutory Trust (a “DST”) created pursuant to the Delaware Statutory...more

Delaware – The Right Choice for Business

It’s well known that Delaware is one of the most popular jurisdictions to form a new business, whether large or small. Delaware is the leading jurisdiction for publicly traded corporations listed on U.S. stock exchanges. But...more

An Overview of the Delaware Limited Liability Company Act

Delaware’s reputation as the premier jurisdiction for corporate entities is well known. In recent years, however, Delaware has also emerged as a leader in providing cutting-edge alternatives to the traditional corporate form....more

Aviation Orphan Trust Structure

The use of traditional leveraged lease transactions for the financing of commercial aircraft has dropped dramatically in the last 5 to 10 years. Due to changes in economic conditions, tax laws, and accounting procedures,...more

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