Susan, a native of Columbus, Ohio, is a graduate of Northwestern University in Evanston, Illinois, where she majored in mathematics. She studied accounting at the University of Delaware. Susan is an Honors graduate of the Cannon Financial Institute Trust School and achieved the highest score on the CTFA exam for 2005. She is a Certified Public Accountant (CPA) in the state of Delaware and a Certified Trust and Financial Advisor (CTFA), accredited through the Institute of Certified Bankers. She is a member of the American Institute of Certified Public Accountants and the Delaware Society of Certified Public Accountants. She is an officer of the Estate Planning Council of Delaware and a member of Wilmington Tax Group. Susan is President of the Board of Directors of the Delaware Center for Horticulture.

Prior to joining Commonwealth Trust Company, Susan was in public practice in accounting at Horty & Horty, P.A. and Master, Sidlow and Associates. She has over 25 years of accounting experience, all of it in tax. Susan is responsible for the maintenance of the accounting records and the preparation of tax returns for a wide range of trust clients. She advises trust clients on the tax implications of various complex transactions. She has extensive experience with in-bound and out-bound foreign transactions involving trusts. She also has experience in the tax aspects of limited liability companies, mergers and like-kind exchanges. Susan has published articles on various tax-related topics and often speaks for professional organizations.