Product Description

Recent updates:

• Update: December 2024

  Dear Subscriber:

  Thank you for updating your reference library with the 2024 edition of Residential and Commercial Landlord-Tenant Practice in Massachusetts . This edition brings the latest in landlord-tenant law and procedure within your immediate reach—for fast answers to the questions that arise most frequently in your practice.

  There have been numerous important developments in the two years since this publication was last updated. Highlights from the 2024 edition include

  • enactment of the Affordable Homes Act, which included, among other provisions, mandatory language for tenant rental applications and pro-tections for sealed eviction records;

  • extensive procedural changes set forth in Housing Court Standing Or-der No. 1-23, effective June 5, 2023:g
    • use of eSummons to obtain a summons and complaint for a sum-mary process action in Housing Court;
    • establishment of a two-tier process for Housing Court proceedings, with an initial date for mediation and negotiation and a subsequent trial date; and
    • specification of the kinds of events that would normally be con-ducted through in-person and remote hearings;

  • an overview of notices to quit;

  • a 2023 Appeals Court case permitting the use of email to invoke a non-renewal provision in a commercial lease despite contrary provisions in the lease document;

  • recent case law on liquidated damages; and

  • updated discussions of postforeclosure eviction and related issues such as use and occupancy payments, appeal bonds, bankruptcy, and pre-foreclosure face-to-face meetings.

  With this latest edition, Residential and Commercial Landlord-Tenant Practice in Massachusetts remains an essential companion for any lawyer handling a landlord-tenant mat-ter in Massachusetts. 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.

  Cordially,

  MCLE Press

Table of Contents

Chapter 1 expand

Estate and Gift Tax Issues Relating to Irrevocable Trusts

Buy Chapter

Vaishali Goyal, Esq., Goulston & Storrs, PC
Kerry L. Spindler, Esq., Goulston & Storrs, PC

Exhibit 1A

- U.S. Estate (and Generation-Skipping Transfer) Tax Return (Form 706) (Rev. August 2019), Page 1 Buy Form

Exhibit 1B

- Massachusetts Estate Tax Return (Form M-706) Buy Form

Exhibit 1C

- U.S. Gift (and Generation-Skipping Transfer) Tax Return (Form 709) (2021) Buy Form

Chapter 2 expand

Generation-Skipping Transfer Tax Problems

Buy Chapter

Kimberly E. Cohen, Esq., Choate Hall & Stewart LLP
Magda L. Fleckner, Esq., Goulston & Storrs, PC

Exhibit 2A

- Sample Language Granting Authority to Divide Trusts Buy Form

Chapter 3 expand

Income Taxation of Trusts and Estates

Buy Chapter

Jeremiah W. Doyle, IV, Esq., BNY Mellon

Exhibit 3A

- Example of a 2021 Fiduciary Income Tax Return for a Complex Trust Buy Form

Chapter 4 expand

Dispositive Provisions

Buy Chapter

Kevin M. Ellis, Esq., Hemenway & Barnes LLP
Kurt F. Somerville, Esq., Hemenway & Barnes LLP

Checklist 4.1

- Determining Conditions Under Which Beneficiaries Should Receive Distributions Buy Form

Chapter 5 expand

Administrative Clauses

Buy Chapter

Eric P. Hayes, Esq., Goodwin Procter LLP

Exhibit 5A

- Sample Language for Holding a Closely Held Business Interest Buy Form

Chapter 6 expand

Irrevocable Life Insurance Trusts

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William D. Kirchick, Esq., Nutter McClennen & Fish LLP

Chapter 7 expand

Irrevocable Supplemental Needs Trusts

Buy Chapter

Laura Goodman, Esq., Margolis Bloom & D'Agostino LLP
Harry S. Margolis, Esq., Margolis Bloom & D'Agostino LLP
Karen B. Mariscal, Esq., Mariscal Special Needs Law

Exhibit 7A

- Model Third-Party Irrevocable Supplemental Needs Trust Buy Form

Exhibit 7B

- Letter Instructing Trustee of Supplemental Needs Trust to Send Crummey Letter to Beneficiary Buy Form

Exhibit 7C

- Form of Crummey Letter to Beneficiary Buy Form

Exhibit 7D

- Model (d)(4)(A) Trust Buy Form

Chapter 8 expand

Trusts for Minors

Buy Chapter

Thomas E. Bator, Esq., Pratt, Bator & Popov LLP
Nathan E. Bress, Esq., Pratt, Bator & Popov LLP
Patricia D. Popov, Esq., Pratt, Bator & Popov LLP

Exhibit 8A

- Minority Trust Buy Form

Chapter 9 expand

GRITs, GRATs, and GRUTs

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A. Silvana Giner, Esq., Choate Hall & Stewart LLP

Exhibit 9A

- Sample GRAT Provisions Buy Form

Chapter 10 expand

Qualified Personal Residence Trusts

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Marc J. Bloostein, Esq., Choate Hall & Stewart LLP

Exhibit 10A

- IRS Model QPRT Buy Form

Exhibit 10B

- Alternative Model QPRT (Dispositive Provisions Only) Buy Form

Chapter 11 expand

Charitable Split-Interest Trusts

Buy Chapter

Martin Hall, Esq., Hall & Diana LLC

Exhibit 11A

- Comparison of CRTs and CLTs Buy Form

Chapter 12 expand

Marital Trusts

Buy Chapter

Susan C. Milona, Esq., Brown Advisory LLC
Deborah Pechet Quinan, Esq.,
Rachel M. Wassel, Esq., Ruberto, Israel & Weiner, PC

Exhibit 12A

- Sample Massachusetts Inter Vivos QTIP Trust Buy Form

Exhibit 12B

- Revenue Procedure 96-54 Buy Form

Exhibit 12C

- Sample Massachusetts Inter Vivos QDOT Buy Form

Chapter 13 expand

Foreign Trusts

Buy Chapter

Danilo Santucci, Esq., Nutter McClennen & Fish LLP

Chapter 14 expand

Irrevocable Trusts Holding S Corporation Stock

Buy Chapter

Lisa M. Rico, Esq., Rico, Murphy, Diamond & Bean LLP
Judith A. Saxe, Esq., CIBC Private Wealth Management

Checklist 14.1

- Determining Whether a Trust Qualifies as a Section 1361(c)(2) Shareholder Buy Form

Checklist 14.2

- Determining Whether a Trust Qualifies as a Subchapter S Trust Buy Form

Exhibit 14A

- Sample Dispositive Provisions for a Qualified Subchapter S Trust (QSST) Buy Form

Exhibit 14B

- Flowcharts of Trusts Qualifying as S Corporation Shareholders Buy Form

Exhibit 14C

- Sample S Corporation Savings Provision (Short Version) Buy Form

Exhibit 14D

- Sample S Corporation Savings Provision (Long Version) Buy Form

Exhibit 14E

- Sample General Administrative Provision Buy Form

Editor(s)

Author(s)