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

Conceptions of Privacy and Security in a Digital World

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Chapter 2 expand

The Electronic Communications Privacy Act

Buy Chapter

Peter J. Guffin, Esq., Pierce Atwood LLP
Vivek J. Rao, Esq., Pierce Atwood LLP

Exhibit 2A

- Wiretap Report 2019 Buy Form

Chapter 3 expand

Computer Fraud and Abuse Act

Buy Chapter

Alexandra Capachietti, Esq., Trial Court/Administrative Office
Brooke A. Penrose, Esq., Day Pitney LLP
Howard J. Susser, Esq., ArentFox Schiff LLP

Exhibit 3A

- 18 U.S.C. § 1030, Fraud and Related Activity in Connection with Computers Buy Form

Chapter 4 expand

Fair Credit Reporting Act; Fair and Accurate Credit Transactions Act

Buy Chapter

Gary Klein, Esq., Office of the Attorney General, Commonwealth of Massachusetts
Jared Rinehimer, Esq., Data Privacy and Security Division, Office of the Attorney General of MA

Chapter 5 expand

The Gramm-Leach-Bliley Act (GLBA)

Buy Chapter

Ellen M. Giblin, Esq., Privacy Hub LLC

Exhibit 5A

- Regulatory Enforcement Authority for the Privacy, Safeguards, and Pretexting Rules Buy Form

Exhibit 5B

- Model Privacy Notice Form: Opt Out Buy Form

Exhibit 5C

- Model Privacy Notice Form: No Opt Out Buy Form

Chapter 6 expand

Information Security in Health Care: HIPAA and HITECH

Buy Chapter

David S. Szabo, Esq., Locke Lord LLP

Exhibit 6A

- HIPAA Security Standards Matrix Buy Form

Chapter 7 expand

Congressional Response to the Internet

Buy Chapter

Patrick J. Concannon, Esq., Nutter McClennen & Fish LLP

Chapter 8 expand

The Federal Trade Commission

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Exhibit 8A

- Red Flags Rule Guidelines Buy Form

Exhibit 8B

- GLBA Safeguards Rule Information Protection Program Elements Buy Form

Exhibit 8C

- FTC Health Information Breach Notification Rule Buy Form

Chapter 9 expand

Survey of State Data Security and Privacy Law

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Chapter 10 expand

Massachusetts Data Security Law and Regulations

Buy Chapter

Amy Harman Burkart, Esq., Jones Day
C. Max Perlman, Esq., Gunderson Dettmer

Exhibit 10A

- Frequently Asked Questions Regarding 201 C.M.R. § 17.00 Buy Form

Exhibit 10B

- A Small Business Guide: Formulating a Comprehensive Written Information Security Program Buy Form

Exhibit 10C

- Standards for the Protection of Personal Information of Residents of the Commonwealth—201 C.M.R. § 17.00 Buy Form

Exhibit 10D

- OCABR 201 C.M.R. § 17.00 Compliance Checklist Buy Form

Exhibit 10E

- Personal Information: A Graphical Representation Buy Form

Exhibit 10F

- Helpful Websites Buy Form

Chapter 11 expand

Consumer/Retail Issues

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Chapter 12 expand

Network Service Providers

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Exhibit 12A

- Service Provider Data Security Questionnaire Buy Form

Chapter 13 expand

Vendors and Business Associates

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Exhibit 13A

- HIPAA Privacy and Security Compliance Agreement Buy Form

Chapter 14 expand

Cyber Risk Insurance and Risk Management

Buy Chapter

James A. Kitces, Esq., Robins Kaplan LLP

Chapter 15 expand

Privacy and Security in M&A Transactions

Buy Chapter

Kathleen M. Porter, Esq., Robinson+ Cole LLP

Exhibit 15A

- Sample Initial Due Diligence Request List for Privacy and Security M&A Buy Form

Exhibit 15B

- Sample Agreement Provisions for Privacy and Security Buy Form

Exhibit 16A

- House of Representatives Resolution 835 Buy Form

Chapter 16 expand

Current Developments

Buy Chapter

Stephen Y. Chow, Esq., S.M. (Physics), Stephen Y. Chow, PC

Editor(s)

Author(s)