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MacElree Harvey, Ltd.

MacElree Harvey, Ltd.

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Hockessin, DE

Daniel R. Losco

August 31, 2022 by Hoppel Design

Daniel R. Losco

Partner – Commercial and Residential Real Estate, Business, Wills, Trusts and Estates

Daniel R. Losco brings 38 years of experience in commercial and residential real estate matters, as well as business transactions, wills, trusts and estates.

Email Daniel R. Losco
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Daniel R. Losco brings 38 years of experience in commercial and residential real estate matters, as well as business transactions, wills, trusts and estates.  His clients range from commercial and residential real estate developers, regional lending institutions, condominium associations, local business owners, municipal governments as well as private individuals.

Prior to joining MacElree Harvey, Ltd., Mr. Losco was the founding partner of Losco & Marconi, P.A., a Delaware civic litigation and transactional law firm established in July, 1995.  He served as the City Solicitor for the City of Delaware City from 2000 through 2011 and has served as the current City Solicitor for the City of New Castle, Delaware since 2011.  Mr. Losco was recognized in 2010, 2011 and 2012 as a Five Star Wealth Manager in Delaware Today magazine for his work in estate planning and administration.

A native of Pittsburgh, Mr. Losco received his bachelor’s degree from The Pennsylvania State University in 1980 and is a 1984 graduate of the Delaware Law School of Widener University.  While in law school, Mr. Losco was a two year member of the law review serving on the Board of Editors of the Delaware Journal of Corporate Law.

Representative clients include First Citizens Community Bank, Old Republic Title Insurance Company, Delle Donne & Associates, Cirillo Brothers, True Access Capital Corporation and National Council on Agricultural Life and Labor Research Fund, Inc. (NCALL) as well as various private individuals, local businesses and condominium/community maintenance associations.

Notable Representations

  • Secured land use approvals for a 50,000 sq. ft. “flex space” commercial development in Millsboro, Delaware.
  • Formed a five-unit professional office condominium for a group dentists in the Smyrna, Delaware area.
  • Assisted the City of New Castle in the conversion of its Board of Adjustment to a citizen board and providng legal and ethical training to the initial citizen members.
  • Simultaneously settled commerical loans for over $5 million in bridge loan and permanent financing for a new warehouse development in Newark, Delaware.
  • Successfully negotiated and settled the purchase of multiple properties in the City of Wilmington to establish client’s ownership of an entire city block for redevelopment.
  • Assisted a builder/developer in negotiations to develop a vertical farm in the City of Wilmington.
  • Re-wrote the City of New Castle’s Historic Area Commission ordinance to modernize and streamline land use approvals in the City’s nationally recognized historic zone.
  • Successfully negotiated land development agreements with a national home building company for a 200+ lot development in Kent County, Delaware.
  • Successfully negotiated a long term commercial lease for a regional bank at property located in Greenville, Delaware.
  • Successfully defended allegations of financial wrongdoing against a community maintenance association with the Delaware Delaware Common Interest Ownership Act Ombudsman.
  • Completed negotiations and settlement on the purchase of a “Postal Connections” franchise including settlement of an SBA loan and negotiation of a lease assignment.
  • Assisted a terminally ill client with expedited estate planning documentation.

Memberships

  • Delaware Bar Association
  • Pennsylvania Bar Association
  • Delaware Bar Association Real Estate and Personal Property Section; Estates and Trusts Section; Law Practice Management Section; Small Firm and Solo Practice Section; Senior Citizen’s Rights Committee

Community Involvement

  • American Heart Association, Delaware Affiliate, Board of Directors – 1993 to 1998
  • American Heart Association, Research Committee Member – 1998 to 2000
  • New Castle County Head Start – Board of Directors – 1999 to 2009
  • Christina Cultural Arts Center – Board of Directors and Executive Committee – 2014 to 2020

Publications

  • “Representing the Elderly: Ethical Challenges”, Delaware Lawyer, Summer, 1989
  • Contributing Author: Guardianship Handbook published under the auspices of the Delaware Court of Chancery

PRACTICE AREAS

Real Estate

Trust & Estate Litigation

OFFICES

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ADMISSIONS

  • All Delaware and Pennsylvania State Courts
  • S. District Court for the District of Delaware
  • Third Circuit Court of Appeals

EDUCATION

  • The Pennsylvania State University, B.A., 1980
  • Delaware Law School of Widener University, J.D., 1984

AWARDS

John C. Cronin

August 31, 2022 by Hoppel Design

John C. Cronin

Associate – Estate Planning, Estate Administration, Business, and Real Estate

“We convince by our presence” – Walt Whitman, Song of the Open Road

Email John C. Cronin
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John C. Cronin, Esquire, is an attorney admitted in the State of Delaware, focusing his practice on Estate Planning and Estate Administration. He also has experience in Residential and Commercial Real Estate Law, International Corporate Transactional Law, and Business Formation and Governance.

J.C. is a proud native of Delaware. He graduated from Newark High School in 1999 and then attended Washington College in Chestertown, Maryland where he received his B.A. in History and International Studies in 2003.  J.C. graduated from Tulane University with his J.D. and M.B.A. in 2008, and was admitted to the Delaware Bar in 2010.

When not at work, J.C. enjoys travel, reading, genealogy, spending time with his wife, and raising his children.

PRACTICE AREAS

Estate Administration

Estate Planning

Real Estate

OFFICES

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ADMISSIONS

  • Delaware

EDUCATION

  • Washington College, B.A. in History and International Studies, 2003
  • Tulane University, J.D. and M.B.A., 2008

AWARDS

Real Estate

February 6, 2015 by Hoppel Design

Real Estate

For generations, MacElree Harvey has guided clients through every stage of real estate ownership, investment, and development across Pennsylvania and Delaware.

At MacElree Harvey, our real estate attorneys represent builders, developers, investors, and property owners in a full range of real estate transactions and disputes. Whether you are acquiring, financing, developing, leasing, or selling property, our team provides the practical guidance and legal insight needed to protect your investment and achieve your goals efficiently.

Our clients include private landowners, entrepreneurial developers, lenders, and institutional investors. We handle projects of every scale, from single-family properties and residential subdivisions to large commercial, industrial, and mixed-use developments.

Comprehensive Real Estate Services

Our real estate practice covers all aspects of property ownership, management, and transfer, including:

  • Real estate acquisition and sales — drafting and negotiating purchase and sale agreements, due diligence, and title review
  • Leasing — representing landlords and tenants in commercial and residential lease negotiations
  • Financing and lending — advising borrowers and lenders in real estate financing and secured transactions
  • Development agreements and contracts — negotiation, drafting, and enforcement of complex real estate agreements
  • Condominium and homeowners’ association matters — formation, governance, and compliance
  • Easements, covenants, and property rights — creation, interpretation, and enforcement
  • Real estate litigation — resolving disputes related to ownership, title, contracts, or development
  • Tax assessment appeals and exemptions — representing property owners in challenging over-assessed property values

Industry Experience

Our attorneys have successfully guided clients through transactions involving:

  • Shopping centers and retail developments
  • Office buildings and business parks
  • Apartment complexes and condominium conversions
  • Industrial warehouses and manufacturing facilities
  • Hotels, resorts, and hospitality projects
  • Planned residential communities and mixed-use developments

Why Choose MacElree Harvey

  • Local knowledge: decades of experience with Pennsylvania and Delaware property laws, title issues, and closing procedures
  • Strategic advocacy: from negotiating contracts to litigating disputes, our attorneys protect your interests at every stage
  • Multi-disciplinary support: collaboration with our business, tax, and litigation teams ensures comprehensive counsel for every transaction
  • Proven results: trusted by clients for efficient closings, complex development deals, and long-term property strategies

Filed Under: Primary

Banking & Finance Law

February 6, 2015 by Hoppel Design

Banking & Finance Law

At MacElree Harvey, our banking, finance, and commercial lending attorneys provide comprehensive services to help clients navigate today’s complex financial landscape. We represent both borrowers and lenders — including banks, savings associations, credit unions, finance companies, private lenders, and other financial institutions — in transactions of all sizes, from routine loans to multi-million-dollar credit facilities.

Borrower & Lender Representation

Our attorneys handle a wide variety of financing transactions, including:

· Commercial loans and construction loans

· Lines of credit and letters of credit

· Multi-bank credit facilities and tax-exempt loan facilities

· Bond issues and asset-backed or secured loans

· Real estate loans, loan participations, and equipment financing

We represent lenders and borrowers in new financing, as well as refinancing and restructuring existing debt.

Corporate, Real Estate & Nonprofit Financing

In addition to representing traditional lenders, we counsel corporate clients, real estate developers, and nonprofit organizations on the structuring, negotiation, and documentation of:

· Credit facilities

· Equipment leases

· Private placements

· Bank-qualified loans

Our team also has extensive experience in tax-exempt finance. We have served as borrower’s counsel and bond counsel in financing for manufacturing companies, qualified 501(c)(3) organizations, and public-private development projects.

Strategic & Collaborative Approach

Known for creativity and flexibility, we design loan and collateral structures tailored to each transaction. We frequently collaborate with colleagues in corporate law, real estate, and tax to deliver results-oriented, value-added solutions.

Loan Enforcement & Defense

Legal services for loan enforcement, typically provided to lenders and creditors, involves a range of actions to recover funds from a defaulting borrower, while defense of an enforcement action involves assisting borrowers in combatting the claims of lenders and creditors. We provide legal representation of both. The specific services required depend on whether the loan is secured by collateral, such as a property, or is unsecured. Secured loans are backed by collateral that the lender can repossess or seize if the borrower defaults. Legal services for these loans often include: negotiating workouts and restructuring; repossession; foreclosure and sheriff sales of real estate or personal property; replevin actions: deficiency judgments; deeds in lieu of foreclosure. Unsecured loans, such as personal loans or other obligations, are not backed by collateral. When a borrower defaults, legal services focus on obtaining a money judgment against the debtor. Services include: commencing litigation; judgment enforcement through post-judgment remedies; attachment of property; bank garnishments; and placing a lien on the debtor’s assets, like real estate, to satisfy the debt.

Representative Matters

· Represented an early-stage environmental manufacturing company in a venture capital convertible bridge loan financing

· Represented four nonprofit corporations affiliated with state universities in the issuance of over $300 million in qualified 501(c)(3) bonds to construct student housing facilities, including negotiation of bond, credit, real estate, and construction agreements

· Represented the issuer of a letter of credit in a $27 million public bond financing for the construction of a YMCA facility

· Represented a bank as senior creditor in the reorganization of a company’s stock ownership and the restructuring of $10 million in collective working capital lines of credit and permanent loans

FAQ: Banking & Finance Law Terms Explained

What is the difference between a secured loan and an unsecured loan? A secured loan is backed by collateral — such as real estate, equipment, or other assets — that the lender can claim if the borrower defaults. An unsecured loan relies solely on the borrower’s creditworthiness and does not require collateral.

What does a banking and finance attorney do? A banking and finance lawyer advises lenders, borrowers, and investors on structuring, negotiating, and documenting loan and credit transactions. They also ensure compliance with lending regulations and help resolve disputes.

What is tax-exempt financing? Tax-exempt financing allows certain borrowers — such as nonprofit organizations and qualifying projects — to obtain financing where interest income is exempt from federal (and sometimes state) taxes, often resulting in lower borrowing costs.

What is bond counsel? Bond counsel provides a legal opinion on the validity and tax status of bonds issued in a financing. They ensure that the bond issuance complies with all legal and regulatory requirements.

What is the difference between a letter of credit and a line of credit? A line of credit provides a borrower with access to funds up to a set limit, which can be drawn and repaid over time. A letter of credit is a guarantee issued by a bank to a third party that payment will be made if certain conditions are met, often used in large transactions and international trade.

Who needs a commercial lending attorney? Any business, developer, nonprofit, or financial institution involved in a lending or financing transaction can benefit from a commercial lending attorney to safeguard their interests and ensure compliance.

PRACTICE AREAS

Municipal Distress & Recovery

Public & Project Finance

Public Private Partnerships (P3)

ATTORNEYS

Matthew C. Cooper

Brian J. Forgue

Patrick J. Gallo, Jr.

Mary Kay Gaver

Leo M. Gibbons

Michael G. Louis

John F. McKenna

OFFICES

West Chester, PA

ARTICLES

No posts found.

ALL PRACTICE AREAS

  • Banking & Finance Law
  • Business and Corporate Law
  • Criminal Defense Law
  • Employment Law
  • Estates & Trusts Law
  • Family Law
  • Litigation Law
  • Mediation and Arbitration
  • Personal Injury Law
  • Real Estate & Land Use Law
  • Tax Law

If you would like to schedule a consultation, please call the firm at 610.436.0100 or submit the contact request form.

Filed Under: Primary

Family Law

February 6, 2015 by Hoppel Design

Family Law

At MacElree Harvey, our family law attorneys serve clients across Pennsylvania and Delaware, providing experienced and sound legal guidance through every stage of family-related legal matters. From prenuptial agreements before marriage to divorce settlements, and from child custody disputes to representation in family court matters, we are here to protect your rights and help you move forward.

Family law cases come in many forms, and we are prepared to manage them all with skill, care, and personalized attention. We assist clients in navigating the legal, financial, and emotional challenges of:

Family law cases come in many forms, and we are prepared to manage them all with skill, care, and personalized attention. We assist clients in navigating the legal, financial, and emotional challenges of:

· Divorce (including high-net-worth and complex property division cases)

· Child custody and visitation rights

· Child support and alimony/spousal support

· Prenuptial and postnuptial agreements

· Property division in separation and divorce

· Paternity and parental rights

Complex & High-Conflict Family Matters

Our team has significant experience handling high-conflict custody cases involving:

  • Child relocation disputes
  • Parental alienation concerns
  • Allegations of domestic abuse or substance abuse
  • Cases requiring supervised visitation

We understand the sensitive nature of these matters and remain focused on achieving the best possible outcomes for our clients and their children.

Alternative Dispute Resolution

In addition to traditional litigation, we offer mediation and arbitration as cost-effective, less adversarial ways to resolve family disputes. These approaches often allow families to maintain more control over the outcome and reduce emotional strain.

Tailored Strategies for Every Family

Whether you are ending a short-term marriage with few assets or navigating a high-asset divorce involving business valuations, retirement accounts, and tax issues, our attorneys have the experience, resources, and network of financial professionals needed to protect your interests.

At MacElree Harvey, we recognize that no two families are alike. We tailor our legal strategies to your circumstances and guide you through the process with clarity and confidence.

FAQ: Family Law

What is the difference between legal separation and divorce? The term separation generally refers to either when spouses separate their finances and/or when they cease marital relations. Physical separation, or when parties cease marital relations, can begin the time-period necessary to grant a no-fault divorce. Financial separation can be a date used by a Court to assign values to assets and debts for purposes dividing them in equitable distribution.

How is child custody determined? Courts are required to determine the best interest of the child when ordering any form of custody. This includes considering all relevant factors to the parties and the children, including the level of cooperation and conflict between parents, maintaining stability and continuity in the child’s life, family relationships, the proximity of the parents’ residences, and safety factors. The court also considers the “well-reasoned” preferences of the child; however, the weight afforded to a child’s preference is based on the child’s maturity, developmental stage, and judgment.

What is the difference between legal custody and physical custody? Legal custody refers to the right to make major decisions about a child’s upbringing (education, healthcare, religion). Physical custody, or residential custody, refers to where the child lives and spends time.

Can I modify a custody or support order? Yes. In Delaware, if custody is determined by an out-of-Court agreement, it can be modified in accordance with the best interests of the child. If a Judge enters a custody order after a full evidentiary hearing, the custody order is generally very difficult to modify for two years.

In Pennsylvania, custody can be modified in accordance with the best interests of the children.

For child support, modification can occur if there is a real and substantial change in circumstances, such as a change in income, childcare or tuition expenses, custody, and/or number of dependents. After a period of time, either parent can revisit child support.

Do I need a prenuptial agreement? A prenuptial agreement is not required, but it can help protect assets, establish clear financial expectations, and prevent disputes in the event of divorce. Pre-nuptial agreements are often particularly useful if there is a significant imbalance in income and/or assets, or if it is a second marriage for either or both spouses to be.

What is mediation in family law? Mediation is a process where a neutral third party helps the parties negotiate a settlement without going to court. It is often faster, less expensive, and more private than litigation.

FAQ: Pennsylvania vs. Delaware Family Law

I live in Pennsylvania, but my spouse filed in Delaware. What happens? Jurisdiction depends on residency requirements. Delaware requires that at least one of the spouses reside in Delaware for six months before filing for divorce. If both states could potentially have jurisdiction, our attorneys will advise on which forum is more favorable for your circumstances.

Is child support higher in Pennsylvania or Delaware? It depends. Pennsylvania uses guideline tables, while Delaware applies the Melson Formula. There are differences in how each state’s formula treats custodial overnights, high income individuals, and out-of-pocket medical expenses.

Do custody rules change if parents live in different states? Yes. The Uniform Child Custody Jurisdiction and Enforcement Act (UCCJEA) determines which state has authority. Our offices in both PA and DE allow us to seamlessly manage cases where parents live across state lines.

Is it easier to get divorced in Delaware or Pennsylvania? Delaware’s process can be faster due to its 6-month separation requirement. Pennsylvania permits both fault and no-fault divorces, with no-fault requiring a one-year separation if one spouse does not consent.

Which state’s courts are more favorable for alimony? This can depend upon a number of factors, including the length of the marriage. Delaware provides for lifetime alimony eligibility if the marriage is 20 years or longer.

With offices in West Chester and Kennett Square, Pennsylvania, and Centreville and Hockessin, Delaware, MacElree Harvey’ has a team of experienced family law attorneys nearbyWhether you are facing a custody dispute, divorce, support matter, or need guidance on which state’s courts may be more favorable to your case, our team is ready to help you navigate the complexities of family law with experience, clarity, and care.

Contact us today to schedule a confidential consultation with one of our family law attorneys.

PRACTICE AREAS

Adoption

Alimony

APL/Spousal Support

Arbitration

Business Valuations

Child Custody

Child Support

Collaborative Law

Divorce

Equitable Distribution

Family Law Mediation

Jurisdictional Disputes

Legal Custody

Marital Settlement Agreements

Postnuptial Agreements

Prenuptial Agreements

Protection From Abuse

ATTORNEYS

Patrick J. Boyer

Marie I. Crossley

Pilar Diaz

Jaycie DiNardo

Brian J. Forgue

Peter E. Kratsa

Lou Mincarelli

Lance J. Nelson

Michael C. Rovito

Ashley B. Stitzer

OFFICES

Centreville, DE

Kennett Square, PA

West Chester, PA

ARTICLES

Dealing with Domestic Violence in Family Law

Pre-Nuptial Agreements 101

What are Grandparents’ Rights?

Tips for Coparenting After Divorce 

Focus on Family Law: Protecting What Matters Most

ALL PRACTICE AREAS

  • Banking & Finance Law
  • Business and Corporate Law
  • Criminal Defense Law
  • Employment Law
  • Estates & Trusts Law
  • Family Law
  • Litigation Law
  • Mediation and Arbitration
  • Personal Injury Law
  • Real Estate & Land Use Law
  • Tax Law

If you would like to schedule a consultation, please call the firm at 610.436.0100 or submit the contact request form.

Filed Under: Primary

Trust & Estate Litigation

February 4, 2015 by Hoppel Design

Trust & Estate Litigation

Trust and estate litigation involves legal disputes over wills, trusts, estates, and fiduciary responsibilities. These matters are typically handled in the Orphans’ Court Division of the Court of Common Pleas in Pennsylvania.

At MacElree Harvey, our experienced trust and estate litigation attorneys represent clients in complex disputes involving executors, trustees, beneficiaries, and financial institutions. Whether you are protecting your inheritance or defending your role as a fiduciary, we provide strategic, results-driven guidance.

What Is Trust & Estate Litigation?

Trust and estate litigation includes a wide range of disputes related to the administration of estates and trusts, including:

  • Will contests and challenges to validity
  • Trust disputes and trust termination actions
  • Executor and trustee misconduct claims
  • Estate and inheritance disputes among beneficiaries
  • Guardianship and minor estate matters
  • Estate tax appeals and accounting disputes

These cases often require careful interpretation of wills, trust documents, and fiduciary duties, as well as a deep understanding of Pennsylvania law.

Who We Represent

Our attorneys represent a broad range of clients in trust and estate disputes, including:

  • Executors and administrators
  • Trustees and fiduciaries
  • Beneficiaries and heirs
  • Family-owned businesses
  • Banks and trust companies
  • Non-profit organizations

We understand that these matters are often both financially significant and emotionally sensitive, and we approach each case with discretion and clarity.

Fiduciary Litigation & Liability Claims

There has been a growing rise in fiduciary litigation, particularly involving:

  • Breach of fiduciary duty
  • Self-dealing by trustees or executors
  • Misuse of power of attorney
  • Fraud or wrongful transfer of assets

Our attorneys handle actions involving surcharge claims, accounting disputes, and recovery of misappropriated assets, working to protect our clients’ financial interests and ensure accountability.

Orphans’ Court Litigation in Pennsylvania

Trust and estate disputes in Pennsylvania are governed by specialized rules in the Orphans’ Court Division.

Our team is well-versed in handling:

  • Petitions to remove executors or trustees
  • Formal accountings and objections
  • Surcharge actions
  • Disputes over estate administration

We guide clients through these proceedings efficiently while building strong, well-supported cases.

Alternative Dispute Resolution for Estate Conflicts

Many estate and trust disputes involve family members, making litigation especially sensitive.

Whenever appropriate, we help clients resolve disputes through:

  • Mediation
  • Arbitration
  • Private settlement negotiations

Alternative dispute resolution can often preserve relationships while reducing time, cost, and stress.

Representative Cases

  • Successfully filed a Petition with the Orphans’ Court to modify a Trust so that it could be terminated and the proceeds of the Trust were distributed to adult children when the purpose of the Trust was no longer being met. That purpose of the Trust was to protect the interests of any unborn children at the death of the Settlor. Since there were no such children, the Trust needed to be terminated.
  • Helped a family deal with an incapacitated elder parent by finding a Guardianship protective service agency and a financial institution to act as Guardians of the person and of the estate, respectively. The agency Guardian of the person managed the nursing and activities of daily living needs of the elderly parent, while the financial institution invested and managed the funds.
  • The Pennsylvania Department of Revenue denied a deduction on an estate tax return based on the valuation of a minority shareholder issue. The court upheld a Petition filed by our office challenging the denial of the deduction.
  • A non-profit corporation decided to dissolve and distribute its assets.  A Petition was filed by our office and was successful in obtaining court approval of the schedule of distribution.
  • It was alleged that a Will was forged. Our office filed a Petition challenging said Will and it was established, through an expert, that the signature of the Decedent was traced. The matter successfully settled out of court.
  • An Executor was taking money from an estate. Our office brought an action on behalf of the beneficiaries. The Executor was surcharged and ordered not only to put back the amount that he had taken from the estate but also reimburse the estate for the cost of the fees that were incurred.

Speak with a Trust & Estate Litigation Attorney

If you would like to schedule a consultation, please call the firm at 610.436.0100 or visit macelree.com/contact-us.

Filed Under: Uncategorized

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West Chester, PA 19382
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