Product Description

Recent updates:

• Update: September 2022

  Dear Subscriber:

  Thank you for updating your reference library with the latest edition of Preparing Fiduciary Income, Gift, and Estate Tax Returns . This third edition brings developments within your immediate reach—for fast answers to the questions that arise most frequently in your practice

  Highlights from this edition include

  • discussion of a case that has clarified the issue as to whether a charitable deduction under Section 642(c) for donated real estate purchased out of gross income should be based on the property's fair market value (FMV) or the trust's adjusted basis in the property. The Appeals Court also addressed the definition of "gross income". The case confirms that a Section 642(c) deduction is available if the trust is able to trace the purchase of the property to the trust's taxable income at the time of the purchase.

  • information on six concepts constituting distribution rules for complex trusts and estates and the allocation of DNI, i.e., the "tier system"; the separate share rule; the sixty-five-day rule under Section 663(b); specific bequests under Section 663(a)(1); the Section 645 election; and distributions in-kind under Section 643(e).

  • discussion of a 2020 case that addressed the determination and calculation of the Massachusetts estate tax obligation on trust property where the first spouse to die was in a jurisdiction that allowed for a trust's QTIP election and the surviving spouse moved to Massachusetts.

  • updated tax forms found in the exhibits to the chapters.

  With this latest edition, Preparing Fiduciary Income, Gift, and Estate Tax Returns remains an essential companion for Massachusetts attorneys.

  We at MCLE thank you for your ongoing support of this product, as we continue our efforts to bring you the latest solutions to the issues you face in your practice.

  Very truly yours,

  Maryanne G. Jensen, Esq., Director of Publications

Table of Contents

Chapter 1 expand

The Adoption Process: An Overview of Uncontested Adoption in Massachusetts

Buy Chapter

Elizabeth S. March, Esq., Wilson, Marino & Bonnevie, PC
Lisa J. Marino, Esq., Wilson, Marino & Bonnevie, PC

Exhibit 1A

- Adoption Surrender and Consent Buy Form

Exhibit 1B

- Petition to Dispense with Parental Consent Buy Form

Exhibit 1C

- Petition for Adoption and Affidavit of Petitioner(s) Buy Form

Exhibit 1D

- Citation and Order of Notice Buy Form

Exhibit 1E

- Voluntary Acknowledgment of Parentage Buy Form

Exhibit 1F

- CARI Request Form Buy Form

Exhibit 1G

- Affidavit Disclosing Care or Custody Proceedings Buy Form

Chapter 2 expand

Representing Persons Adopting Within the Child Welfare System

Buy Chapter

Vance W. Hall, Esq.,

Chapter 3 expand

Domestic Infant Adoption in Massachusetts

Buy Chapter

Elizabeth S. March, Esq., Wilson, Marino & Bonnevie, PC
Lisa J. Marino, Esq., Wilson, Marino & Bonnevie, PC

Exhibit 3A

- Sample Jurisdictional Statement Buy Form

Exhibit 3B

- Interstate Compact Placement Request (Form ICPC-100A) Buy Form

Exhibit 3C

- Sample Legal Opinion Letter for ICPC Purposes Buy Form

Exhibit 3D

- Sample Letter Concerning Membership in Tribe Buy Form

Exhibit 3E

- IRS Form W-7A Buy Form

Exhibit 3F

- Sample Affidavit Regarding Indian Ancestry Buy Form

Exhibit 3G

- References Buy Form

Chapter 4 expand

International Adoption in Massachusetts

Buy Chapter

Daniel H. Berger, Esq., Curran & Berger LLP

Checklist 4.1

- General Overview of the Hague Convention Pathway to Permanent Residence Buy Form

Exhibit 4A

- Form N-600K Buy Form

Exhibit 4B

- Form I-130 Buy Form

Exhibit 4C

- Form N-600 Buy Form

Exhibit 4D

- Form I-912 Buy Form

Chapter 5 expand

Same-Sex Coparent Adoptions

Buy Chapter

Joyce Kauffman, Esq., Kauffman Law & Mediation

Exhibit 5A

- Massachusetts Department of Children and Families Federal and Central Registers of Missing Children Search Request (OAS 301, Rev. 7/08) Buy Form

Exhibit 5B

- Parent’s Release and Consent to Adoption (Surrender) Buy Form

Exhibit 5C

- Sample Motion to Waive Six-Month Residency Requirement and Proposed Order Buy Form

Exhibit 5D

- Sample Motion to Waive Notice Requirements (Married Couples) and Proposed Order Buy Form

Exhibit 5E

- Sample Affidavit in Support of Motion to Waive Notice Requirements (Married Couples) Buy Form

Exhibit 5F

- Sample Motion to Waive Notice Requirements (Unmarried Couples) and Proposed Order Buy Form

Exhibit 5G

- Sample Affidavits in Support of Motion to Waive Notice Requirements (Unmarried Couples) Buy Form

Exhibit 5H

- Sample Motion to Waive Home Study, Search of Federal and Central Registers of Missing Children, and Notice to the Department of Children and Families and Proposed Order (Married Couples) Buy Form

Exhibit 5I

- Sample Affidavit in Support of Motion to Waive Home Study, Search of Federal and Central Registers of Missing Children, and Notice to the Department of Children and Families Buy Form

Exhibit 5J

- Sample Decree of Adoption—CJ P95 (6/99) Buy Form

Chapter 6 expand

Birth Fathers and Mothers: Establishing Parentage and Dispensing with Rights

Buy Chapter

Elizabeth S. March, Esq., Wilson, Marino & Bonnevie, PC
Lisa J. Marino, Esq., Wilson, Marino & Bonnevie, PC

Exhibit 6A

- Voluntary Acknowledgment of Parentage Buy Form

Exhibit 6B

- Affidavit of Denial of Paternity Buy Form

Exhibit 6C

- Complaint to Establish Paternity Pursuant to G.L. c. 215, § 6 Buy Form

Exhibit 6D

- Public Assistance Affidavit Buy Form

Exhibit 6E

- Financial Statement (Short Form) Buy Form

Exhibit 6F

- Child Support Guidelines Worksheet Buy Form

Exhibit 6G

- Plaintiff’s Motion for Genetic Marker Testing Buy Form

Exhibit 6H

- Plaintiff’s Affidavit in Support of Genetic Marker Testing Buy Form

Exhibit 6I

- Affidavit of Indigency and Request for Waiver, Substitution, or State Payment of Fees and Costs and Supplement to the Affidavit of Indigency Buy Form

Exhibit 6J

- Domestic Relations Summons Buy Form

Exhibit 6K

- Complaint to Establish Paternity Buy Form

Exhibit 6L

- Citation (G.L. c. 210, § 6) Buy Form

Exhibit 6M

- Affidavit of Consent to Adoption Buy Form

Exhibit 6N

- Order by the Court Issuing the Adoption Decree Approving an Agreement for Postadoption Contact or Communication Pursuant to G.L. c. 210, § 6C Buy Form

Exhibit 6O

- Order by the Court Issuing the Termination Decree Approving an Agreement for Postadoption Contact or Communication Pursuant to G.L. c. 210, § 6C Buy Form

Chapter 7 expand

Adoption Representation and Litigation

Buy Chapter

Karen K. Greenberg, Esq., Konowitz & Greenberg

Chapter 8 expand

Understanding the Medical Procedures and Terminology Surrounding Reproductive Technology

Buy Chapter

Machelle Seibel, MD,

Exhibit 8A

- Common Acronyms in Reproductive Technology Buy Form

Exhibit 8B

- Sixteen Ways to Make a Baby Buy Form

Exhibit 8C

- Ultrasound-Directed Egg Collection (with Close-up of Needle Within Ovarian Follicle) Buy Form

Exhibit 8D

- Fertilized Egg Surrounded by Cumulus Cells Buy Form

Exhibit 8E

- Embryo Transfer Performed in Retroverted (Backward Tilting) Uterus Buy Form

Exhibit 8F

- Performance of GIFT Procedure (with Close-up of Catheter Flushing Sperm and Eggs into Fallopian Tube) Buy Form

Exhibit 8G

- POST Procedure Buy Form

Exhibit 8H

- Types of Artificial Insemination Buy Form

Exhibit 8I

- Transuterine Intrafallopian Tube Insemination (TIFI) Buy Form

Exhibit 8J

- Direct Intraperitoneal Insemination Buy Form

Exhibit 8K

- Intracytoplasmic Sperm Injection (ICSI) Buy Form

Exhibit 8L

- References Buy Form

Chapter 9 expand

Parentage Issues and the State of the Law on Gamete Donation and Egg Banks

Buy Chapter

Kathleen A. DeLisle, Esq., Nichols, DeLisle & Lightholder, PC

Chapter 10 expand

Embryo Law

Buy Chapter

Christine Marie Hanisco, Esq., The Stein Law Firm PLLC

Chapter 11 expand

Surrogacy and Gestational Carrier Arrangements in Massachusetts

Buy Chapter

Leslie R. Lightholder, Esq., Nichols, DeLisle & Lightholder, PC

Exhibit 11A

- Sample Equity Complaint to Establish Legal Parentage Buy Form

Exhibit 11B

- Parent Worksheet for Birth Certificates Buy Form

Exhibit 11C

- Gestational Carrier Worksheet Buy Form

Exhibit 11D

- Voluntary Acknowledgment of Parentage Buy Form

Exhibit 11E

- Affidavit of Nonpaternity Buy Form

Exhibit 11F

- Surrender of Parental Rights Form Buy Form

Exhibit 11G

- Sample Motion to Waive Home Study, Notice to the Department of Children and Families, and Six-Month Residency Requirement Buy Form

Chapter 12 expand

Choices and Challenges: The Psychosocial Aspects of the New Reproductive Technologies

Buy Chapter

Kate Weldon LeBlanc, RESOLVE New England

Chapter 13 expand

Inheritance and Estate Planning Issues for Adoptive and Reproductive Technology–Assisted Families

Buy Chapter

Scott E. Squillace, Esq., Squillace & Associates, PC

Exhibit 13A

- Statement of Governing Law Buy Form

Exhibit 13B

- Sample Language Regarding Issue Buy Form

Exhibit 13C

- Rule Against Perpetuities Clause Buy Form

Exhibit 13D

- Sample Language to Include Children Born as a Result of a Surrogacy Arrangement as Issue of the Intended Parents Buy Form

Exhibit 13E

- Guardianship Nomination Provisions Buy Form

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