Product Description

Recent updates:

• Update: August 2024

  Dear Subscriber:

  Thank you for choosing to stay current in estate planning with this new edition of A Practical Guide to Estate Planning in Massachusetts . Inside, you will find new and updated material on such topics as the following:

  • Estate, generation-skipping, and gift tax. Chapter 1 offers updated hypotheticals demonstrating both tax-efficient and tax-inefficient estate planning with regard to use of the marital deduction.

  • Marital deduction in context of out-of-state plan. Chapter 4 addresses the situation where there is real estate or tangible personal property physically located outside Massachusetts that was included in the initial calculation of the tax and provides suggestions regarding applying a credit.

  • Gift tax. Chapter 5 offers information on three types of transfer taxes on the gratuitous transfer of assets: the gift tax, the estate tax, and the generation-skipping transfer (GST) tax.

  • Rollovers. In Chapter 9, find a "caution" on designated distributions that are eligible for rollover distribution (as defined in I.R.C. § 402(f)(2)(A)) from a qualified plan or a Section 403(b) annuity.

  • Gifting strategies for business owners. In Chapter 10, find a practice note on determining fair market value, citing a 2023 decision from the Appeals Court. The note offers a practical solution with regard to shareholders purchasing life insurance as a strategy to increase the value of the company.

  We at MCLE trust that you will find this information useful in your practice and valuable in keeping your law library current.

  Cordially,

  MCLE Press

Table of Contents

Chapter 01 expand

Introduction to Guardianship and Conservatorship

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Rachel Deering, Verrill Dana LLP

Chapter 02 expand

Identifying and Planning for Incapacity

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Julia Satti Cosentino, Esq., Nutter McClennen & Fish LLP
Sara Goldman Curley, Esq., Nutter McClennen & Fish LLP

Exhibit 2A

- Additional Resources on Preparing and Planning for Guardianship or Conservatorship Buy Form

Chapter 03 expand

Alternatives to Guardianship or Conservatorship

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Hyman G. Darling, Esq., Bacon Wilson, PC

Exhibit 3A

- Special Clauses for Durable Power of Attorney Buy Form

Exhibit 3B

- Language Appointing a Successor Attorney-in-Fact Buy Form

Exhibit 3C

- Language Defining Incapacity Buy Form

Exhibit 3D

- Sample Escrow Agreement Buy Form

Exhibit 3E

- Sample Affidavits Regarding Power of Attorney Buy Form

Exhibit 3F

- Sample Language Signing with an X Buy Form

Exhibit 3G

- Sample Language for Signing on Behalf of Another Person Buy Form

Exhibit 3H

- Durable General Power of Attorney Buy Form

Exhibit 3I

- Affidavit Regarding Power of Attorney Buy Form

Exhibit 3J

- Social Security Representative Payee Designation Buy Form

Exhibit 3K

- Sample Health Care Proxy Buy Form

Exhibit 3L

- Specific Directive in a Health Care Proxy Buy Form

Exhibit 3M

- Cross-Reference to Health Care Proxy in Durable Power of Attorney Buy Form

Exhibit 3N

- Petition for Special Proceeding in re: A Health Care Proxy Buy Form

Exhibit 3O

- HIPAA Release Form Buy Form

Exhibit 3P

- Five Wishes Buy Form

Exhibit 3Q

- House Bill No. 1274: An Act to Preserve Special Needs Trusts for Disabled Seniors Buy Form

Chapter 04 expand

Appointing a Guardian or Conservator

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Julia Satti Cosentino, Esq., Nutter McClennen & Fish LLP
Sara Goldman Curley, Esq., Nutter McClennen & Fish LLP

Checklist 4.1

- Checklist for Guardianship of an Adult Filing Buy Form

Checklist 4.2

- Checklist for Conservator Filing Buy Form

Exhibit 4A

- Example Petition for Appointment of Guardian for an Incapacitated Person (Form MPC 120) Buy Form

Exhibit 4B

- Example Petition for Appointment of Conservator for Disabled Person (Form MPC 130) Buy Form

Chapter 05 expand

Duties and Powers of Guardians and Conservators

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Tracy A. Craig, Esq., Seder & Chandler
Amy McIntyre, Esq., Rubin Rudman LLP
Lisa M. Neeley, Esq., Rubin Rudman LLP

Exhibit 5A

- Sample Conservator’s Account (Form MPC 833) Buy Form

Exhibit 5B

- Petition to Sell Real Estate for Investment Purposes (Form AC 79) Buy Form

Chapter 06 expand

Guardianship of Minors

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Sheriece M. Perry, Esq., Trial Court/Administrative Office

Checklist 6.1

- Guardianship of a Minor Filing Buy Form

Exhibit 6A

- Caregiver Authorization Form Buy Form

Chapter 07 expand

Substituted Judgment and Extraordinary Treatment

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Lisa M. Cukier, Esq., Rubin Rudman LLP
Russell Jacob Smith, Esq., Casner & Edwards LLP

Exhibit 7A

- CPCS Performance Standards Governing the Representation of Indigent Adults in Guardianship Proceedings Buy Form

Chapter 08 expand

Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act

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Marlee S.F. Cowan, Esq., Rubin Rudman LLP
Hon. Evelyn J. Patsos, Probate and Family Court, Commonwealth of Massachusetts

Chapter 09 expand

Appointment of Counsel and Contested Matters

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Pamela M. Kravetz, Esq., Kravetz Law Associates PLLC

Exhibit 9A

- Order Appointing Counsel (Form MPC 601) Buy Form

Exhibit 9B

- Notice of Appearance and Objection (Form MPC 505a) Buy Form

Exhibit 9C

- Massachusetts Medical Orders for Life-Sustaining Treatment (MOLST) Buy Form

Chapter 10 expand

Court Action to Resolve Health-Care Proxy Disputes: Special Proceedings Under G.L. c. 201D

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Barbara L. Kravetz, Esq., Kravetz Law Associates PLLC

Exhibit 10A

- Procedure for Actions Filed Under G.L. c. 201D Buy Form

Chapter 11 expand

Guardians ad Litem in Guardianship and Conservatorship Proceedings

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Patricia Keane Martin, Esq., Prince Lobel Tye LLP
Joblin C. Younger, Esq., Law Office of Joblin C. Younger, PC

Exhibit 11A

- Report of Guardian ad Litem Buy Form

Exhibit 11B

- Probate and Family Court Standing Order 2-08: Impoundment of Guardian ad Litem Reports Buy Form

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