Emmanuel is a Director at the Wilmington law firm of Gordon, Fournaris & Mammarella, P.A. He is a graduate of the University of Delaware (B.S. cum laude Accounting, 1980) and Delaware Law School of Widener University (J.D. with honors, 1983). He received his Master of Laws in Taxation from Temple University in 1985 and is admitted to practice law in the States of Delaware and Pennsylvania.

Mr. Fournaris is a member of the Tax and Commercial Law Sections of the Delaware Bar Association and a member of the Wilmington Tax Group. He is also a member of The International Association for Attorneys for Family-Held Enterprises. Mr. Fournaris received his certification in captive insurance and risk management from the University of Delaware in 2012.

Mr. Fournaris' practice focuses on taxation, commercial law, succession planning, business law, captive insurance, entity formation, mergers and acquisitions and opinion letters. Mr. Fournaris is also a presenter at the Delaware Tax Institute.