Steven R. Director / Director

Steven R. Director (Steve) is a director and shareholder at Bayard. Steve has over 40 years of experience in private practice in the areas of business transactions, tax, trust planning and administration (both personal and corporate), estate planning and administration, and business succession planning. Through a “hands-on” approach, Steve develops effective strategies and follow-through steps to assist his entity and individual clients form, acquire, and sell businesses, resolve significant family and entity ownership and related disputes, negotiate and reach agreements with tax authorities, and accomplish his clients’ tax, estate, and trust planning goals. Steve is admitted to practice in the state and federal courts in Delaware and Maryland, and the U.S. Tax Court.

Steve advises closely-held businesses, including corporations, limited liability companies, professional practices, and other entities, and their owners on a variety of tax and transactional issues, including structuring and negotiating business formations, acquisitions, divisions, and sales; and advising on business succession planning. He frequently represents taxpayers before the Internal Revenue Service and local tax authorities. As a part of his business practice, he represents business and individuals in a variety of commercial transactions. In addition, he has extensive experience in negotiating agreements or disputes to mutually favorable outcomes.

Steve is the current Vice-Chair of the Tax Appeal Board of the State of Delaware, an active member and past Chair of the Delaware State Bar Association’s Section on Taxation, a twice past President and member of the Wilmington Tax Group, and a member and past Chair of the Estate Planning Council of Delaware. Steve has completed the Harvard Negotiation Intensive Workshop hosted by Harvard’s Negotiation Institute. Steve has been recognized in Delaware Today’s 2017, and 2019- 2022 Top Lawyers editions as a top Delaware attorney in trusts and estates. Since 2019, Steve has been recognized by The Best Lawyers in America© in the area of tax law.  Additionally, he was named the Best Lawyers® 2022 Wilmington, Delaware Tax Law “Lawyer of the Year.” Steve is an Accredited Estate Planner by the National Association of Estate Planners and Councils. He is AV® Peer Review Rated by Martindale-Hubbell.*

Steve is a former Board Member and Secretary of the Delaware Community Foundation, a former Board Member and Chair of the Legal Committee of Greenville Country Club, a former Board Member/Chair of Planned Parenthood of Delaware, a member of the Board of Governors of the Central Branch (DE) YMCA, and the current Commodore of The Corinthian Yacht Club of Philadelphia.

*Martindale-Hubbell is the facilitator of a peer review rating process. Ratings reflect the confidential opinions of members of the Bar and the Judiciary. Martindale-Hubbell ratings fall into two categories: legal ability and general ethical standards: CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards, and policies.

Professional Biography

Bar Admissions:

  • Delaware (1977)
  • Maryland (1993)

Court Admissions:

  • United States District Court for the District of Delaware (1978)
  • United States Tax Court (1978)
  • United States Court of Appeals for the Third Circuit (1982)
  • United States District Court for the District of Maryland (1994)


  • American Bar Association
  • Delaware State Bar Association
  • Maryland State Bar Association
  • Anne Arundel County Bar Association


  • B.A., University of Colorado (1974)
  • J.D., Pepperdine University School of Law (1977)
  • LL.M. (Taxation), New York University (1979)


600 N. King Street, Suite 400 Wilmington, DE 19801
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