Stanford L. Stevenson, III

Director

302.651.7707
302.498.7701 (fax)
sstevenson@rlf.com

Stanford L. Stevenson focuses his practice on federal income taxation and Delaware taxation, unclaimed property, exempt organizations and employee benefits. He advises both national and local clients with regard to matters of U.S. federal income taxation and matters of Delaware income, franchise, gross receipts, utility and realty transfer taxation. Stan has represented clients before the Delaware Division of Revenue, the Delaware Tax Appeal Board, the Delaware State Escheator, the Office of the Secretary of the State of Delaware, the Delaware State Bank Commissioner and the Internal Revenue Service.

View Full Bio >

Select Experience

  • Delaware counsel to Lehman Brothers Bank, FSB challenging the application of the Delaware Bank Franchise tax to such taxpayer on both statutory and Constitutional grounds
  • Represents several large Delaware I.R.C. § 501(c)(3) exempt organizations on an ongoing basis on matters related to governance and federal tax qualification
  • Community Service Building Corporation
View Experience >

Stanford L. Stevenson focuses his practice on federal income taxation and Delaware taxation, unclaimed property, exempt organizations and employee benefits. He advises both national and local clients with regard to matters of U.S. federal income taxation and matters of Delaware income, franchise, gross receipts, utility and realty transfer taxation. Stan has represented clients before the Delaware Division of Revenue, the Delaware Tax Appeal Board, the Delaware State Escheator, the Office of the Secretary of the State of Delaware, the Delaware State Bank Commissioner and the Internal Revenue Service.

Stan devotes a significant portion of his practice to advising entities, including a range of Fortune 500 companies, on unclaimed property (escheat) issues. He regularly represents clients in unclaimed property audits as well as with voluntary disclosure and compliance with unclaimed property laws. Stan is also a member of the Unclaimed Property Professionals Organization and was appointed to serve on the Delaware General Assembly Legislative Task Force on Unclaimed Property Fairness and Compliance.

In addition to his tax work, Stan advises employers on matters involving employee benefits and the Employee Retirement Income Security Act (ERISA). He also has expertise in charitable and other exempt organizations.

Experience

  • Delaware counsel to Lehman Brothers Bank, FSB challenging the application of the Delaware Bank Franchise tax to such taxpayer on both statutory and Constitutional grounds.
  • Represents several large Delaware I.R.C. § 501(c)(3) exempt organizations on an ongoing basis on matters related to governance and federal tax qualification.
  • Community Service Building Corporation
  • Longwood Foundation, Inc.
  • Welfare Foundation, Inc.

Publications

  • "Delaware Softens Unclaimed Property Audit Posture," Insights, July 2015   View >
  • "Unclaimed Property: Basics and New Developments," Delaware Lawyer, Fall 2012   View >
  • "Doing Business in United States: Delaware," Practical Law Company, 2011   View >
  • "Author, Establishing a Presence in the US (Delaware), a PLC Special Report," September 2008   View >
  • "Co-author, Limited Liability Companies: Legal Assets of Organization, Operation and Dissolution,"   View >

Presentations

  • "2014 Delaware Tax Institute: Holding the Line on Taxes," November 14, 2014
  • "2011 Delaware Tax Institute - Windows of Opportunity: Tax Planning in Times of Transition," November 18, 2011

Awards

  • The Best Lawyers in America
  • Who's Who Legal

Leadership

  • Delaware State Bar Association, Taxation Section, Past Chair 
  • Delaware General Assembly Legislative Task Force on Unclaimed Property Fairness and Compliance

Education

  • J.D., cum laude, Georgetown University Law Center, 1994
  • B.B.A., magna cum laude, College of William & Mary, 1990

Admitted to Practice

  • Delaware, 1995
  • United States Tax Court, 1995

Experience

  • Delaware counsel to Lehman Brothers Bank, FSB challenging the application of the Delaware Bank Franchise tax to such taxpayer on both statutory and Constitutional grounds.
  • Represents several large Delaware I.R.C. § 501(c)(3) exempt organizations on an ongoing basis on matters related to governance and federal tax qualification.
  • Community Service Building Corporation
  • Longwood Foundation, Inc.
  • Welfare Foundation, Inc.

Education

  • J.D., cum laude, Georgetown University Law Center, 1994
  • B.B.A., magna cum laude, College of William & Mary, 1990

Practices

Publications

  • "Delaware Softens Unclaimed Property Audit Posture," Insights, July 2015   View >
  • "Unclaimed Property: Basics and New Developments," Delaware Lawyer, Fall 2012   View >
  • "Doing Business in United States: Delaware," Practical Law Company, 2011   View >
  • "Author, Establishing a Presence in the US (Delaware), a PLC Special Report," September 2008   View >
  • "Co-author, Limited Liability Companies: Legal Assets of Organization, Operation and Dissolution,"   View >

Presentations

  • "2014 Delaware Tax Institute: Holding the Line on Taxes," November 14, 2014
  • "2011 Delaware Tax Institute - Windows of Opportunity: Tax Planning in Times of Transition," November 18, 2011

Awards

  • The Best Lawyers in America
  • Who's Who Legal

Leadership

  • Delaware State Bar Association, Taxation Section, Past Chair 
  • Delaware General Assembly Legislative Task Force on Unclaimed Property Fairness and Compliance