Product Description

Recent updates:

• Update: September 2023

  Dear Subscriber,

  This first edition of Elder and Disability Law in Massachusetts continues the tradition of Estate Planning for the Aging and Incapacitated Client in Massachusetts . This book updates and expands on topics covered in its predecessor publication, while adding new chapters of particular interest to estate planning for both elders and persons with disabilities. Inside, you will find coverage of thousands of practical tips and insightful analyses on case decisions, statutes, regulations, and other authoritative sources pertinent to elder and disability planning, including current material on the following subjects:

  • Undue influence. Chapter 5 addresses the lawyer's duties in representing a client who is experiencing improper or undue influence that puts them at risk, whether the means be physical force, duress, threats, or other forces. Practical insights are offered on how to prevent, ameliorate, or litigate undue influence.

  • Ethics issues in representing elders. See chapter 6 for caveats related to stereotyping elderly clients, navigating the family relationship, and handling joint representation. Discussion includes diminished capacity and the attorney's duties of loyalty and confidentiality, the retention and discharge of counsel, proceedings against nonclients, and aspects of the power of attorney role.

  • Special needs trusts and ABLE accounts. Chapter 39 begins with a review of self-settled trusts generally, then goes on to describe the elements of self-settled and third-party special needs trusts. It discusses trust protector provisions and concludes with a discussion of VA benefits and ABLE Accounts.

  • Trusts in the MassHealth context. Chapter 38 addresses the role of trusts in estate planning where an objective is to preserve eligibility for MassHealth benefits. Background is provided on OBRA '93 legislation and how Massachusetts has interpreted the law. Particulars of trusts established for disabled individuals and those established with transferred assets are discussed.

  • Tax considerations regarding trusts. Among the topics covered in chapter 40 are income tax planning for Medicaid trusts and estate and gift tax planning for such trusts, taxation of testamentary trusts, taxation of trusts established by the beneficiaries of gifts, and the treatment of pretax retirement accounts.

  • Property tax relief. Chapter 38 addresses real estate tax exemptions, abatements, and deferrals for older persons, their spouses, minor children, veterans, blind persons, and those experiencing hardship.

  • Resource planning for MassHealth coverage. This expansive topic is addressed in detail in chapter 34 (Protecting the Community Spouse), chapter 35 (Reducing Excess Assets), chapter 36 (Transfers of Resources), and chapter 37 (Protecting the Home).

  We at MCLE trust that you will find this new edition useful in your estate planning practice and valuable in keeping your law library current.

  Cordially,

  MCLE Press

Table of Contents

Chapter 1 expand

Choice of Entity and Incorporation

Buy Chapter

Eleanor A. Evans, Esq., Hemenway & Barnes LLP
Robert T. Leahy, Esq.,

Exhibit 1A

- Sample Governing Document for a Charitable Trust Buy Form

Exhibit 1B

- Sample Articles of Organization for a Nonprofit Corporation Buy Form

Exhibit 1C

- Sample Bylaws for a Nonprofit Corporation with Members Buy Form

Exhibit 1D

- Sample Bylaws for a Nonprofit Corporation Without Members Buy Form

Exhibit 1E

- Certificate of Formation for a Delaware LLC Submitting an IRS Form 1023 Buy Form

Chapter 2 expand

Filing and Reporting Requirements

Buy Chapter

Amy R. Segal, Esq., Wilmer Cutler Pickering Hale and Dorr LLP

Chapter 3 expand

Qualifying for Tax Exemption

Buy Chapter

Elka T. Sachs, Esq., Krokidas & Bluestein LLP

Exhibit 3A

- Bibliography Buy Form

Exhibit 3B

- Sample Provisions for Blanket Authorization of Permitted Purposes and Activities Buy Form

Exhibit 3C

- Sample Private Inurement and Lobbying Provision Buy Form

Exhibit 3D

- Sample Dissolution Provisions Buy Form

Exhibit 3E

- Sample Private Foundation Provisions Buy Form

Chapter 4 expand

Preparing IRS Forms 1023, 1023-EZ, 1024, and 1024-A

Buy Chapter

Drew S. Douglas-Steele, Esq., Casner & Edwards LLP
Anita S. Lichtblau, Esq., Casner & Edwards LLP
Sharon C. Lincoln, Esq., Casner & Edwards LLP

Exhibit 4A

- IRS Form 1023 (Rev. January 2020): Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Completed for a Public Charity) Buy Form

Exhibit 4B

- Complete IRS Form 1023 (Rev. January 2020): Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Including Schedules A to H (with Instructions) Buy Form

Exhibit 4C

- IRS Form 1024 (Rev. January 2018): Application for Recognition of Exemption Under Section 501(a) (Completed for a Trade Association) Buy Form

Exhibit 4D

- IRS Form 1024 (Rev. January 2022): Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code and Schedules A to M (with Instructions) Buy Form

Exhibit 4E

- IRS Form 1024-A (Rev. January 2021): Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code (with Instructions) Buy Form

Exhibit 4F

- Complete IRS Form 1023-EZ (Rev. October 2018): Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Including Worksheet (Rev. January 2018) Instructions and Eligibility Buy Form

Chapter 5 expand

Duties and Liabilities of Directors and Officers

Buy Chapter

Sharon C. Lincoln, Esq., Casner & Edwards LLP

Checklist 5.1

- Considerations for Investment and Expenditure of Institutional Funds Buy Form

Exhibit 5A

- The Attorney General’s Guide for Board Members of Charitable Organizations (December 2022) Buy Form

Exhibit 5B

- G.L. c. 231, § 85K Buy Form

Exhibit 5C

- The “Little League Bill,” G.L. c. 231, § 85V Buy Form

Exhibit 5D

- G.L. c. 231, § 85W Buy Form

Exhibit 5E

- G.L. c. 180, § 6 Buy Form

Exhibit 5F

- Bylaw Provisions on Indemnification Under G.L. c. 180, § 6 Buy Form

Exhibit 5G

- September 2, 2009, Memorandum from the Attorney General’s Office Regarding Executive Compensation Practices at Public Charities Buy Form

Exhibit 5H

- July 6, 2011, Letter from Attorney General’s Office to Blue Cross and Blue Shield of Massachusetts, Inc. Buy Form

Exhibit 5I

- April 14, 2011, Letter from the Attorney General’s Office Regarding Director Compensation Buy Form

Exhibit 5J

- Massachusetts Public Charities CEO Compensation Review, December 2013 Buy Form

Exhibit 5K

- Internal Revenue Service Good Governance Memos Buy Form

Exhibit 5L

- I.R.C. Section 4958 Buy Form

Exhibit 5M

- Letter Agreement Between the Attorney General and Berkshire Health Systems to Reform Corporate Governance (and News Release) Buy Form

Exhibit 5N

- Letter Agreement Between the Attorney General and Boston University Buy Form

Exhibit 5O

- Letter from the Attorney General to the Board of Trustees of Suffolk University and President McKenna Buy Form

Chapter 6 expand

Board Function and Composition—Practical Considerations

Buy Chapter

Eleanor A. Evans, Esq., Hemenway & Barnes LLP

Chapter 7 expand

Employment Law and Employee Benefits

Buy Chapter

Frederick L. Sullivan, Esq., Sullivan, Hayes & Quinn
Layla G. Taylor, Esq., Sullivan, Hayes & Quinn

Exhibit 7A

- Commonwealth of Massachusetts Commission Against Discrimination: Model Sexual Harassment Policy Buy Form

Exhibit 7B

- EEOC Permissible Preemployment Questions Regarding a Disability Buy Form

Exhibit 7C

- Sample Basic Employment Provisions for Use in an Agreement Buy Form

Exhibit 7D

- Sample NLRB-Compliant Employee Handbook Disclaimer Buy Form

Exhibit 7E

- Permissible Deductions (Other than Those Statutorily Required) from Paychecks Buy Form

Exhibit 7F

- Form MA 1099-HC: Individual Mandate—Massachusetts Health Care Coverage Buy Form

Exhibit 7G

- Massachusetts Legal Holidays Buy Form

Exhibit 7H

- Certification of Health-Care Provider Buy Form

Exhibit 7I

- Sample Notice Regarding Parental Leave Buy Form

Exhibit 7J

- Substance Abuse: Excerpt from MCAD Guidelines on Employment Discrimination on the Basis of Handicap Buy Form

Exhibit 7K

- Sample Clauses for Use in a Separation Agreement and Release Buy Form

Exhibit 7L

- Sample COBRA Continuation Coverage Notice Buy Form

Exhibit 7M

- Sample Form Notice of Option to Continue Health Coverage Buy Form

Exhibit 7N

- Summary List of Selected OSHA Standards and Requirements Buy Form

Chapter 8 expand

Regulation of Public Charities and Fundraising

Buy Chapter

Richard A. Sugarman, Esq., Boston Medical Center

Exhibit 8A

- Case Histories Under Asset Notice Provision Buy Form

Chapter 9 expand

Limitations on Lobbying and Political Activities

Buy Chapter

Eleanor A. Evans, Esq., Hemenway & Barnes LLP
Jennifer Grace Miller, Esq., Hemenway & Barnes LLP
M. Patrick Moore, Jr., Esq., Office of the Attorney General, Commonwealth of Massachusetts

Exhibit 9A

- Articles of Organized Language Buy Form

Exhibit 9B

- Revenue Ruling 2007-41 Buy Form

Exhibit 9C

- IRS Form 4720: Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Buy Form

Exhibit 9D

- IRS Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation Buy Form

Chapter 10 expand

Unrelated Business Income

Buy Chapter

Brad Bedingfield, Esq., Hemenway & Barnes LLP

Exhibit 10A

- IRS Form 990-T: Exempt Organization Business Income Tax Return and Schedules A–K Buy Form

Exhibit 10B

- Massachusetts Form M-990T: Unrelated Business Income Tax Return Buy Form

Exhibit 10C

- Massachusetts Form M-990T-62: Exempt Trust and Unincorporated Association Income Tax Return Buy Form

Chapter 11 expand

Property Tax Exemptions

Buy Chapter

Tad Heuer, Esq., Foley Hoag LLP
Ian S. Chasse Osborn, Esq.,
Alyssa Pratt, Esq.,

Exhibit 11A

- Form PC: Annual Report and Schedules A-1 and A-2 Buy Form

Exhibit 11B

- Schedule A-2: Application for Solicitation Certificate Buy Form

Exhibit 11C

- Form 1B-3: Application for Statutory Exemption Buy Form

Exhibit 11D

- State Tax Form 3ABC: Return of Property Held for Charitable Purposes Buy Form

Exhibit 11E

- Exemption Information Requisition/Preliminary Consideration Form Buy Form

Exhibit 11F

- Tax Form 128: Application for Abatement Buy Form

Chapter 12 expand

Tax-Exempt Financing

Buy Chapter

Teresa M. Santalucia, Esq., Klein Hornig LLP
Rachel Shack, Esq.,

Chapter 13 expand

Reorganizations and Dissolutions

Buy Chapter

Jack A. Eiferman, Esq.,
Martha J. Frahm, Esq., Goulston & Storrs, PC

Exhibit 13A

- Sample Plan and Agreement of Merger Buy Form

Exhibit 13B

- Sample Plan and Agreement of Consolidation Buy Form

Exhibit 13C

- Sample Articles of Merger Buy Form

Exhibit 13D

- Sample Articles of Consolidation Buy Form

Exhibit 13E

- Report of the Boston Bar Association Task Force on Amendments to G.L. c. 180 Buy Form

Exhibit 13F

- Sample Notice to Attorney General Regarding Sale of Assets Buy Form

Exhibit 13G

- Attorney General’s Materials Regarding Dissolution of a Massachusetts Charitable Corporation Buy Form

Exhibit 13H

- Sample Articles of Amendment Buy Form

Chapter 14 expand

Special Issues for Health-Care Nonprofits

Buy Chapter

Kathryn R. Droumbakis, Esq., Mintz Levin Cohn Ferris Glovsky and Popeo, PC
Xavier G. Hardy, Mintz Levin Cohn Ferris Glovsky and Popeo, PC
Ellen L. Janos, Esq., Mintz Levin Cohn Ferris Glovsky and Popeo, PC
M. Daria Niewenhous, Esq.,
Cassandra L. Paolillo, Esq., Mintz Levin Cohn Ferris Glovsky and Popeo, PC
Farrah Short,
Rachel E. Yount, Mintz Levin Cohn Ferris Glovsky, and Popeo, PC

Chapter 15 expand

Administering a Private Foundation

Buy Chapter

Sarah T. Connolly, Esq., Nixon Peabody LLP

Exhibit 15A

- Tests for Operating Foundation Status of Sample Foundation (“Foundation A”) Buy Form

Exhibit 15B

- Sample Public Support Test Buy Form

Exhibit 15C

- Qualifying for a 1 Percent Excise Tax Reduction Buy Form

Exhibit 15D

- Application of the Carryover Provisions for Income Tax Deduction of Charitable Contributions Under I.R.C. Section 170 Buy Form

Chapter 16 expand

Management of Endowment and Institutional Funds

Buy Chapter

Christopher A. Klem, Esq.,
Raquel Eve Swartz, Esq.,
Carolyn O. Ward, Esq., Ropes & Gray LLP

Chapter 17 expand

Nonprofits in Trouble: Receiverships and Bankruptcy

Buy Chapter

Jack A. Eiferman, Esq.,
Martha J. Frahm, Esq., Goulston & Storrs, PC

Chapter 18 expand

Conversion from Nonprofit to For-Profit Status

Buy Chapter

Drew E. McCormick, Esq., McDermott Will & Emery
Melissa E. Najjar, McDermott Will & Emery LLP

Exhibit 18A

- Massachusetts Attorney General’s Guidelines for Complying with G.L. c. 180, § 8A(c) Notice Requirements Buy Form

Exhibit 18B

- Massachusetts Attorney General’s Guidelines for Transfers of Nonprofit Acute-Care Hospitals and HMOs (G.L. c. 180, § 8A(d) Buy Form

Chapter 19 expand

Selected Statutes and Guidelines for Nonprofit Organizations

Buy Chapter

Charles R. Buck, Esq., McDermott Will & Emery
Patrick F. Healy, Esq., McDermott Will & Emery

Appendix 1

- G.L. c. 12, Sections 8–8M Buy Form

Appendix 10

- Coordinated Issue Paper-Blue Cross Blue Shield/Health Insurance; Life Insurance (Effective Date: June 4, 2008) Buy Form

Appendix 2

- G.L. c. 68, Sections 18–35 Buy Form

Appendix 3

- G.L. c. 180 Buy Form

Appendix 4

- G.L. c. 180A Buy Form

Appendix 5

- Attorney General Guidelines on Notice Requirements of G.L. c. 180, § 8A(c) Buy Form

Appendix 6

- Attorney General Guidelines on Requirements Imposed by Massachusetts Charitable Mechanics Association v. Beede, 320 Mass. 601 (1947) Buy Form

Appendix 7

- Modification of Institutional Funds and G.L. c. 180A, § 5(d): Frequently Asked Questions (Prepared by Attorney General’s Office) Buy Form

Appendix 8

- Attorney General Guidance on Endowments for Charities Facing Financial Challenges Due to COVID-19 (Apr. 28, 2020) Buy Form

Appendix 9

- Attorney General’s Guidelines for Transfers of Nonprofit Acute-Care Hospitals and HMOs Buy Form

Editor(s)

Author(s)