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 1 expand

An Overview of the Statute

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Exhibit 1A

- Substantive Differences Between G.L. c. 209A and G.L. c. 258E Buy Form

Exhibit 1B

- Chapter 258E: Frequently Asked Questions Buy Form

Chapter 2 expand

Obtaining a Restraining Order

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Exhibit 2A

- Sample Guide to Abuse Prevention Buy Form

Exhibit 2B

- Related Resources on Domestic Violence Buy Form

Chapter 3 expand

Restraining Order Violation—Arrest and Bail

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Exhibit 3A

- Order of Pretrial Detention Under G.L. c. 276, § 58A Buy Form

Chapter 4 expand

Prosecution and Defense of Restraining Order Violations

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Chapter 5 expand

Sentencing

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Chapter 6 expand

Statewide Domestic Violence Resources

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Timothy J. Cruz, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Jessica Elumba, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts
Elizabeth O'Connell, Esq., Plymouth County District Attorney's Office, Commonwealth of Massachusetts

Appendix

Resource Appendix

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Author(s)