Susan S. Fisher, CPA, CTFA, AEP^® VCard
Of Counsel

Susan S. Fisher, formerly Vice President of Trust Operations of CTC and now retired, currently serves as Counsel to CTC on tax matters. Susan has nearly thirty years of accounting experience, all of it in tax. She has extensive experience with the tax issues related to in-bound and out-bound foreign transactions involving trusts, including the domestication and decanting of foreign trusts.

Prior to joining Commonwealth Trust Company, Susan served as Director of the Tax Department at a regional accounting firm in Delaware. She managed all aspects of the tax planning and compliance functions, including individuals, trusts, partnerships and corporations. She has expertise in the tax aspects of limited liability companies, partnerships, mergers, like-kind exchanges and planning for closely-held businesses.

Professional and Community Activities

• Member and President of the Board of Directors,
  Estate Planning Council of Delaware (2011 – 2012)
• Member and Past Board Member,
  Delaware Society of Certified Public Accountants
• Member, American Institute of Certified Public Accountants
• Member, Wilmington Tax Group
• Member and Past President of the Board of Directors,
  Delaware Center for Horticulture
• Member and Past Secretary of the Board of Directors,
  New Castle County Head Start Program
• Past President. Parent Advisery Councils,
  Red Clay Consolidated School District, Wilmington, DE.

Professional Seminars

• "New Developments in Like-kind Exchanges,"
  Speaker,May 2001
• "Tax Consequences of Tax Decoupling on Depreciation,"
  Speaker,January 2002
• "Like-kind Exchanges,"
  Panelist, November 2003
• "Update on Tax Legislation in 2003,"
  Speaker, January 2004
• "Trust Taxation,"
  Panelist, December 2006
• "Foreign Reporting – Have You Told the IRS Everything You Need To?"
  Speaker, December 2007
• "Come on in – the Taxes are Fine – Domesticating Foreign Trusts,"
  Speaker, December 2009

Publications

• "A "Simple" Way to Plan for Retirement,"
  New Castle County Business Ledger, October 2002
• "Foreign Reporting – Have You Told the IRS Everything You Need To,"
  Delaware Banker Magazine, January 2009

Education

• B.A., Northwestern University, 1969

Professional Designations

• CPA, 1997
• CTFA, 2005
• AEP®, 2010