Cynthia D. M. Brown is the President of Commonwealth Trust Company and a member of its Board of Directors. Cindy has more than fifteen years of experience in the areas of trust administration, estate planning and tax. Her responsibilities include business development as well as oversight of trust administration, trust operations and compliance. In addition, Cindy is an active member of the Delaware State Bar Association Trust Act Committee, which drafts annual revisions to the Delaware Code.

Jocelyn Margolin Borowsky, a fellow of the American College of Trust and Estate Counsel ("ACTEC"), practices in the areas of estate planning, estate and trust administration and fiduciary litigation in Delaware, New Jersey, and Pennsylvania. Sophisticated Estate Planning. A large part of her practice involves the review of clients' overall estate plans, preparation of wills and revocable trusts, and where appropriate, implementation of sophisticated trusts, such as lifetime spousal trusts, asset protection trusts, life insurance trusts, dynasty trusts, BOLI trusts, DINGs, BDITs, GRATs and IDITs. Ms. Borowsky also works with closely-held family businesses and professionals on issues involving strategic tax and business planning, the use of captive insurance and the creation of private family foundations. Modification and Other Advice on Delaware Trusts. Ms. Borowsky routinely advises clients with respect to resolving trust administration matters, modifying trusts, structuring new Delaware trusts and transferring existing trusts to Delaware through decanting or other means. As an active participant in state bar statutory drafting committees, she is well versed in the preparation of Delaware directed trusts and in the creation of confidential trusts. Ms. Borowsky also has served as an expert witness in matters involving a Delaware directed trust and an executor’s breach of fiduciary duty. Litigation and Audits. Ms. Borowsky represents fiduciaries and beneficiaries in trust and estate litigation. She also handles tax controversy matters, including estate and gift tax audits by the Internal Revenue Service and state taxing authorities. She is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell and an Accredited Estate Planner of The National Association of Estate Planners & Councils.