A Practical Guide to Estate Planning in Massachusetts
Planning strategies—backed by a knowledge of the law

- Product Number: 1970299B00
- Publication Date: 10/7/2022
- Edition: 5th Edition 2022
- Copyright: © 2022 MCLE, Inc.
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Product Description
Product Description
A Practical Guide to Estate Planning in Massachusetts, is the definitive manual for estate planning and the leading publication in MCLE's estate planning and administration practice library. Addressing the most frequently encountered planning issues and providing practical answers, this comprehensive guide takes the practitioner from the initial steps in handling an estate planning matter through post-mortem estate planning opportunities and strategies. Authoritative and practical chapters, example scenarios, sample clauses and documents, and new topics make this book a truly indispensable "practical guide."
Recent updates:
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Update: October 2022
Dear Subscriber:
Thank you for choosing to keep current with this new edition of MCLE's A Practical Guide to Estate Planning in Massachusetts . Updates for 2022 include the following topics, which are just a sampling of the new content in this edition:
- Digital assets and accounts; social media; cryptocurrency. See chapter 3 for a practice tip on how to help clients manage and secure digital data, as well as a note regarding the naming of legacy individuals to manage a deceased individual's social media postmortem.
- Lifetime transfers. See chapter 5 for discussion of "nest-egg planning" techniques.
- "Anti-anti-clawback" regulations. See chapter 5 for an interesting perspective on the IRS's April 2022 application of "anti-anti-clawback" requirements and a list of situations in which proposed REG-118913-21 will be applied.
- Charitable remainder trusts. See chapter 6's new Exhibit 6A, which offers information on procedures surrounding IRS charitable remainder trusts.
- Federal transfer tax law. Chapter 10 adds a new discussion of various recent proposals to eliminate or reduce the federal estate tax exemption sooner than 2026, in favor of a different tax system at death. The chapter also addresses Massachusetts' $1 million threshold amount.
- Same-sex divorce in the estate planning context. Chapter 16 addresses certain inequities that persist in the United States even after marriage equality became law. See a new Practice Note, citing a pertinent revenue ruling.
We at MCLE trust that you will find this new edition useful in your estate planning practice, and valuable in maintaining your law library assets.
Cordially,
Maryanne G. Jensen, Esq., MCLE Director of Publications
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Update: October 2022
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Table of Contents
Table of Contents
expand allChapter 1 expandPractical Steps in Handling an Estate Planning Matter
Buy ChapterChapter 2 expandEstate, Gift, and Generation-Skipping Transfer Taxes
Buy ChapterChapter 3 expandFundamental Testamentary Planning
Buy ChapterChapter 4 expandMarital Deduction Planning and Drafting Techniques
Buy ChapterExhibit 4A
- 26 U.S.C. § 2011 Credit for State Death Taxes Buy FormChapter 5 expandLifetime Asset Transfers
Buy ChapterChapter 6 expandCharitable Giving Outright and in Trust
Buy ChapterExhibit 6A
- IRS Revenue Procedures Issuing Sample CRT Forms Buy FormChapter 7 expandLife Insurance and Estate Planning
Buy ChapterChapter 8 expandAdvance Medical Directives: Living Wills, Durable Powers of Attorney, and Health-Care Proxies
Buy ChapterChapter 9 expandEstate Planning for Retirement Benefits
Buy ChapterChapter 10 expandBasic Strategies to Preserve and Protect the Family Business
Buy ChapterChapter 11 expandMedicaid and Creditor Protection Trusts
Buy ChapterChapter 12 expandMarital Agreements
Buy ChapterChapter 13 expandEstate Planning for Unmarried Couples
Buy ChapterChapter 14 expandPlanning for Incapacity
Buy ChapterExhibit 14A
- Language Defining Incapacity Buy FormExhibit 14B
- Special Clauses for Durable Power of Attorney Buy FormExhibit 14C
- Escrow Agreement Buy FormExhibit 14D
- Durable General Power of Attorney Buy FormExhibit 14E
- Affidavit Regarding Power of Attorney (REBA Form 1) Buy FormExhibit 14F
- Sample Health-Care Proxy Buy FormExhibit 14G
- HIPAA Release Form Buy FormExhibit 14H
- Additional Resources Buy FormChapter 15 expandEstate Planning for Same-Sex Couples: Selected Issues
Buy ChapterChapter 16 expandSame-Sex Marriage, Divorce, and Estate Planning Issues
Buy ChapterChecklist 16.1
- Adoption Checklist: Coparent Adoption (Where One or Both Parties Are Already Legal Parents to Child) Buy FormChecklist 16.2
- Known Donor Checklist for Married Same-Sex Couples Buy FormChecklist 16.3
- Adoption Checklist—Private Domestic or International Adoption Buy FormChecklist 16.4
- Alternate Routes to Parentage Buy FormChecklist 16.5
- Guardian ad Litem Initial Questions (When Ascertaining Whether to Propose or Agree to GAL) Buy FormExhibit 16A
- Joint Representation Consent Buy FormExhibit 16B
- Motion to Waive Six-Month Residency Requirement Buy FormExhibit 16C
- Motion to Waive Notice [to Be Filed Where Child Conceived Prior to Marriage or Nonmarital] Buy FormExhibit 16D
- Affidavit [to Be Filed Where Child Conceived During Marriage] Buy FormExhibit 16E
- Motion to Waive Home Study Buy FormExhibit 16F
- Affidavit of Parents Buy FormExhibit 16G
- Form R-891S: Certificate of Adoption Buy FormExhibit 16H
- Complaint to Establish Parentage and Support Memorandum Buy FormExhibit 16I
- Client Intake Checklist for Dissolutions/Divorce and Potential Issues Buy FormExhibit 16J
- Complaint in Equity for Dissolution of Civil Union Buy FormExhibit 16K
- Health-Care Proxy Buy FormExhibit 16L
- Authorization for Release of Protected Health Information Buy FormExhibit 16M
- Massachusetts Health-Care Proxy Information, Instructions, and Form Buy FormExhibit 16N
- DNR Order Verification Buy FormExhibit 16O
- Durable Power of Attorney Buy FormExhibit 16P
- Statement Concerning Durable Power of Attorney Buy FormExhibit 16Q
- Will Buy FormExhibit 16R
- Declaration as to Remains Buy FormExhibit 16S
- Voluntary Acknowledgment of Parentage Buy FormChapter 17 expandPostmortem Estate Planning
Buy Chapter - Editors & Authors