Bruce W. Tigani

Bruce W. Tigani chairs the Morris James' Tax, Estates & Business Practice Group. With a law career spanning over 30 years, he maintains a broad-based business, tax, healthcare and real estate practice. In providing clients an integrated focus to both transactional and planning aspects essential to their needs, Bruce delivers a coordinated and comprehensive approach to the representation of regionally based closely-held businesses, professional practices, and individuals.

In addition, Bruce counsels clients across the country seeking to take advantage of the unique opportunities Delaware offers trusts, corporations, and alternative entities. He also represents clients, nationally and internationally, on complex aspects of carried interest programs and tax equalization analysis, including related dispute resolution of claims.

Bruce’s practice includes representation of companies and individuals in the areas of stock & asset acquisitions; strategic business & succession planning; tax planning & controversies; healthcare law & medical practices, including regulatory and practice integration strategies; wealth transfer & estate planning, including dynasty and other Delaware-advantaged trusts; real estate acquisition & financing; estate and trust administration; structuring and formation of corporations & alternative entities; and commercial transactions.

With a broad background bridging the planning, transactional and advisory needs of his clients through the years, Bruce handles associated government relations matters as a registered lobbyist. He has been instrumental in the drafting and passage of key legislation relating to Delaware businesses and trusts, as well as professional service corporations and the promotion of efficient delivery of healthcare by medical practitioners.

Bruce’s multidisciplinary experience and proactive approach underscores the integrated alignment of his clients’ personal and business-related tax, commercial, and estate planning objectives.

Bruce is admitted to practice in Delaware and Pennsylvania, as well as the U.S. Tax Court.

Professional Background

Prior to joining Morris James, Bruce chaired the Business Practice Group of a regional law firm based in Philadelphia, PA, with offices in Wilmington

Professional Affiliations

Delaware State Bar Association, Section of Taxation, Chair 1992-93
Delaware State Bar Association, Estates & Trusts Section, Chair 1997-98
Delaware State Bar Association, Real & Personal Property Section
American Bar Association, Sections of Business Law, Taxation, Health Law, and Real Property, Probate & Trust Law
Wilmington Tax Group, Chair 1998-99
Estate Planning Council of Delaware, Board Member 1997-2000

High level executives of Fortune 100 company, in varying capacities, including negotiation of terms of continued employment with successor company acquiring subsidiary, and pursuit of claims to enforce certain contractual rights accruing prior to termination

Lead tax counsel for Chancery-appointed Custodian in complex corporate §226 action, and participating representation to Custodian for all strategic business, financial analysis, bid evaluation, employee benefits and real estate planning and transactional aspects of Custodianship

Medical Practice Groups – Comprehensive strategic planning and transactional matters, including

• Practice acquisitions and clinical integration
• Proactive growth and geographical expansion
• Regulatory compliance
• Governance and compensation structures
• Succession planning
• Ambulatory surgery centers
• Navigating transition from private practice to hospital practice

Acquisition of manufacturer and distributor of companion products throughout North and Central America to vertically integrate product line of client’s existing business

Workout of large unsecured loan portfolio on behalf of lender to preserve its loan position in real estate assets, then effectively and tax-efficiently obtain title to project by deed in lieu of foreclosure procedure

Latest Blog Posts

Delaware Healthcare Industry Blog

• COVID-19 Tax Relief Update: Newly Issued IRS Notice Includes Rare Retroactive Relief
• COVID-19 Tax Relief Update: Extension to Pay
• Morris James LLP is Pleased to Announce Corporate INTL Has Named the Firm Tax Planning - Law Firm of the Year in Delaware
• The Tax Cuts and Jobs Act of 2017: A Business Perspective Client Update
• Strategic Planning in the Face of Continued Uncertainty

Community

Little Sisters of the Poor, Newark, DE, Residence and Healthcare Facility, Board Member

Honors

Chambers High Net Worth, Recognized for Private Wealth Law in Delaware, 2020 - Present

Best Lawyers, 2011 - Present

Corporate INTL Tax Planning - Law Firm of the Year, 2018

Delaware Today Top Lawyers,

• Estate, Probate + Trusts, 2021
• Trusts and Estates, 2008, 2018-2019 
• Healthcare Law, 2016-2018