Financial Aspects of Divorce in Massachusetts
Tested guidance—on topics from marital deduction planning to gift taxes to lifetime asset transfers and life insurance planning
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- Product Number: 2160263B00
- Publication Date: 5/31/2023
- Edition: 2nd Edition 2023
- Copyright: © 2023 MCLE, Inc.
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Product Description
Product Description
Start here when you need authoritative and clear guidance on Maine estate planning topics, both common and complex. The chapters of A Practical Guide to Estate Planning in Maine were selected especially to address issues encountered in planning, drafting and responding to clients' needs. The authors and editors were carefully selected from a spectrum of private practices from Auburn to Waterville and Portland to Norway, to bring you their best practices, caveats, and explanations of some of the most complex concepts in estate planning law in the State of Maine.
Recent updates:
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Update: June 2021
Dear Subscriber:
Thank you for keeping your library up to date with this 2021 edition of A Practical Guide to Estate Planning in Maine. Inside, you will find information on topics such as the following:
- Practical steps in handling an estate planning matter. See chapter 1 for new checklists that are helpful during the initial stages of representation.
- Gift tax. See chapter 5 for updates to sections concerning present-interest gifts, gifts involving a noncitizen spouse, below-market loans, use of the chained consumer price index, and more.
- Maine pooled disability trust. See chapter 11 for new discussion of a U.S. First Circuit Court of Appeals case decided on June 20, 2019, affirming the U.S. District Court's decision as a reasonable interpretation of the Medicaid statute, relying on case law of other jurisdictions and guidance by the CMS and the Social Security Administration.
We at MCLE trust that you will find this new edition to be of use in keeping current with the laws surrounding Maine estate planning, and that this updated material will be valuable in your library and practice.
Cordially,
Maryanne G. Jensen, Esq., Director of Publications
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Update: June 2021
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Table of Contents
Table of Contents
expand allChapter 1 expandIncome: Sources, Discovery, and Evidence
Buy ChapterChecklist 1.1
- Checklist for Determining Sources of Income from Employment Buy FormChecklist 1.2
- Checklist for Determining Sources of Income from Investments Buy FormChecklist 1.3
- Checklist for Determining Sources of Income from Government Entities, Trusts, and Retirement Plans Buy FormChecklist 1.4
- Checklist of Sources of Information Regarding Opposing Party’s Income Buy FormChapter 2 expandChild Support and Alimony
Buy ChapterExhibit 2A
- 2021 Massachusetts Child Support Guidelines Buy FormExhibit 2B
- Child Support Guidelines Worksheet Buy FormExhibit 2C
- Findings and Determinations for Child Support and Post-Secondary Education Buy FormExhibit 2D
- 2D—DOR/CSE Tips for Family Lawyers Buy FormExhibit 2E
- Child Support Intake Form and Application for Full Child Support Services Buy FormExhibit 2F
- DOR/CSE Regional Offices Buy FormExhibit 2G
- Alimony Reform Act of 2011 Buy FormChapter 3 expandDivision of Real Property and Intangible Nonretirement Assets
Buy ChapterChapter 4 expandDivision of Retirement Assets in Divorce
Buy ChapterExhibit 4A
- IRS Sample QDRO Buy FormExhibit 4B
- Sample QDRO and Comments from Massachusetts Teachers’ Retirement System Booklet, What You Need to Know as a Party to a Domestic Relations Order Buy FormExhibit 4C
- Rev. Rul. 2002-22, 2002-1 CB 849, 05/08/2002, I.R.C. § 1041 Buy FormExhibit 4D
- Rev. Rul. 2004-60, 2004-24 IRB 1051, 06/04/2004, I.R.C. § 3111 Buy FormChapter 5 expandBusiness Valuation
Buy ChapterChapter 6 expandLife Insurance
Buy ChapterChapter 7 expandInheritances, Gifts, and Trust Interests in Divorce
Buy ChapterChapter 8 expandPayment of Children’s College Education
Buy ChapterChapter 9 expandReverse Mortgages During and After Divorce
Buy ChapterChapter 10 expandBankruptcy and Divorce
Buy ChapterChapter 11 expandTax Considerations
Buy ChapterExhibit 11A
- Intended Taxable/ Deductible Alimony Adjustment; Intent of the Parties Buy FormExhibit 11B
- Indemnification Clauses for Use in Separation Agreement Alternative 1 Buy FormExhibit 11C
- Indemnification Clauses for Use in Separation Agreement Alternative 2 Buy FormExhibit 11D
- Indemnification Agreement for Use During Pendency of Divorce Buy Form - Editors & Authors