David Winkowski advises high-net-worth individuals, executives at publicly traded and privately held companies, and owners of closely held businesses and their families. David is chair of the firm’s trusts, estates and private client practice as well as co-chair of the firm’s closely held and family-owned businesses practice.
David designs and implements sophisticated estate plans, wills, inter vivos trusts, prenuptial agreements and family limited partnerships for his clients. His experience in estate planning includes using the best available vehicles for minimizing the tax implications associated with preserving wealth for future generations. With a keen eye for achieving his clients’ goals, David applies proven asset protection techniques and protective strategies that minimize risk, accommodate tax laws and maximize asset preservation. David’s experience includes protecting unique assets such as specialized collections and passion investments.
Often working with multiple generations of families, corporate executors, trustees and businesses, David handles complex estate and trust administration issues. He counsels clients in the administration of significant estates where assets are subject to challenging valuation issues or fractional interest discounts, such as closely held business interests and working interests in oil and gas fields.
Featured Representative Matters
Represented a charitable organization in a long-running litigation involving the destruction of a will and the recovery of assets improperly distributed from an estate.
Represented an individual in the sale of the nonvoting stock of his Subchapter S corporation to an intentional grantor trust. The loan made by the individual to the trust in order to facilitate the sale was paid in full during his lifetime, which resulted in both the stock and the receivable from the loan being removed as assets from the individual’s estate.
Represented the executor of an estate with significant oil and gas interests, including working interests, to value such interests for federal estate tax and Pennsylvania inheritance tax purposes, sell a portion of the interests, and transfer the remaining interests to the beneficiaries of the estate.
Represented a religious organization in the development of standard estate planning documents for members of the order domiciled in 29 jurisdictions.
Advised two national trust companies in connection with Corporate Transparency Act reporting obligations of various trusts in which the clients serve as trustee.
Represented a client in connection with a multimillion-dollar insurance trust, and, working with the client’s life insurance adviser, was able to double the death benefit from the amount initially quoted.
Represented a local university to provide advice regarding the structure of charitable gifts from donors.
Represented an individual in the gifting of his business interests to one of his children and the creation of a life insurance trust to benefit the children who do not participate in the business.
Community Impact
David strongly believes that estate planning is important for everyone to access. To help facilitate this, he crafted a series of introductory estate planning programs to share with professionals, community members and shared interest groups. Additionally, he provides customized sessions covering LGBTQ+ estate planning considerations.
With a deep commitment to helping others, David was involved with the nonprofit Partners for Sacred Places for nine years, as a member and as secretary of the board of directors. Partners for Sacred Places is the only national, non-sectarian, nonprofit organization focused on building the capacity of congregations of historic sacred places to better serve their communities as anchor institutions that shape vibrant communities.
Memberships
Member, Probate and Trust Law Section, Philadelphia Bar Association
Member, Philadelphia Estate Planning Council
Former Board Member, Partners for Sacred Places
Recognitions
The Best Lawyers in America (Trust and Estates) (2020-26)
Featured Speaking Engagements
Presenter, “Unpacking the Corporate Transparency Act,” Stradley Ronon CLE
