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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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."
Update: October 2022
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.
Maryanne G. Jensen, Esq., MCLE Director of Publications
- Update: October 2022
Table of Contents
Table of Contentsexpand allChapter 1 expand
Practical Steps in Handling an Estate Planning MatterBuy ChapterChapter 2 expand
Estate, Gift, and Generation-Skipping Transfer TaxesBuy ChapterChapter 3 expand
Fundamental Testamentary PlanningBuy ChapterChapter 4 expand
Marital Deduction Planning and Drafting TechniquesBuy Chapter
Exhibit 4A- 26 U.S.C. § 2011 Credit for State Death Taxes Buy FormChapter 5 expand
Lifetime Asset TransfersBuy ChapterChapter 6 expand
Charitable Giving Outright and in TrustBuy Chapter
Exhibit 6A- IRS Revenue Procedures Issuing Sample CRT Forms Buy FormChapter 7 expand
Life Insurance and Estate PlanningBuy ChapterChapter 8 expand
Advance Medical Directives: Living Wills, Durable Powers of Attorney, and Health-Care ProxiesBuy ChapterChapter 9 expand
Estate Planning for Retirement BenefitsBuy ChapterChapter 10 expand
Basic Strategies to Preserve and Protect the Family BusinessBuy ChapterChapter 11 expand
Medicaid and Creditor Protection TrustsBuy ChapterChapter 12 expand
Marital AgreementsBuy ChapterChapter 13 expand
Estate Planning for Unmarried CouplesBuy ChapterChapter 14 expand
Planning for IncapacityBuy Chapter
Exhibit 14A- Language Defining Incapacity Buy Form
Exhibit 14B- Special Clauses for Durable Power of Attorney Buy Form
Exhibit 14C- Escrow Agreement Buy Form
Exhibit 14D- Durable General Power of Attorney Buy Form
Exhibit 14E- Affidavit Regarding Power of Attorney (REBA Form 1) Buy Form
Exhibit 14F- Sample Health-Care Proxy Buy Form
Exhibit 14G- HIPAA Release Form Buy Form
Exhibit 14H- Additional Resources Buy FormChapter 15 expand
Estate Planning for Same-Sex Couples: Selected IssuesBuy ChapterChapter 16 expand
Same-Sex Marriage, Divorce, and Estate Planning IssuesBuy Chapter
Checklist 16.1- Adoption Checklist: Coparent Adoption (Where One or Both Parties Are Already Legal Parents to Child) Buy Form
Checklist 16.2- Known Donor Checklist for Married Same-Sex Couples Buy Form
Checklist 16.3- Adoption Checklist—Private Domestic or International Adoption Buy Form
Checklist 16.4- Alternate Routes to Parentage Buy Form
Checklist 16.5- Guardian ad Litem Initial Questions (When Ascertaining Whether to Propose or Agree to GAL) Buy Form
Exhibit 16A- Joint Representation Consent Buy Form
Exhibit 16B- Motion to Waive Six-Month Residency Requirement Buy Form
Exhibit 16C- Motion to Waive Notice [to Be Filed Where Child Conceived Prior to Marriage or Nonmarital] Buy Form
Exhibit 16D- Affidavit [to Be Filed Where Child Conceived During Marriage] Buy Form
Exhibit 16E- Motion to Waive Home Study Buy Form
Exhibit 16F- Affidavit of Parents Buy Form
Exhibit 16G- Form R-891S: Certificate of Adoption Buy Form
Exhibit 16H- Complaint to Establish Parentage and Support Memorandum Buy Form
Exhibit 16I- Client Intake Checklist for Dissolutions/Divorce and Potential Issues Buy Form
Exhibit 16J- Complaint in Equity for Dissolution of Civil Union Buy Form
Exhibit 16K- Health-Care Proxy Buy Form
Exhibit 16L- Authorization for Release of Protected Health Information Buy Form
Exhibit 16M- Massachusetts Health-Care Proxy Information, Instructions, and Form Buy Form
Exhibit 16N- DNR Order Verification Buy Form
Exhibit 16O- Durable Power of Attorney Buy Form
Exhibit 16P- Statement Concerning Durable Power of Attorney Buy Form
Exhibit 16Q- Will Buy Form
Exhibit 16R- Declaration as to Remains Buy Form
Exhibit 16S- Voluntary Acknowledgment of Parentage Buy FormChapter 17 expand
Postmortem Estate PlanningBuy Chapter
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