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 01 expand

Formal Probate

Buy Chapter

Maryellen Sullivan, Esq., Port City Legal LLC

Checklist 1.1

- Common Conditions Under Which a Formal Probate Court Proceeding Is Commenced Buy Form

Checklist 1.2

- Requests Commonly Included in a Petition for Formal Probate of a Will (Me. Prob. Ct. Form DE-201) Buy Form

Exhibit 1A

- Petition for Formal Adjudication of Intestacy and Appointment of Personal Representative or for Formal Adjudication of Intestacy Only (Form DE-101) Buy Form

Exhibit 1B

- Petition for Formal Probate of Will or Appointment of Personal Representative or Both (Form DE-201) Buy Form

Exhibit 1C

- Renunciation/Nomination (Form DE-407) Buy Form

Exhibit 1D

- Chart of Consanguinity Buy Form

Exhibit 1E

- Bond for Personal Representative(s) (Form DE-403) Buy Form

Exhibit 1F

- Demand for Bond (Form DE-502) Buy Form

Exhibit 1G

- Acceptance of Appointment of Personal Representative (Form DE-104) Buy Form

Exhibit 1H

- Certificate of Value for Resident and Nonresident Estates (Form DE-401(A)) Buy Form

Exhibit 1I

- Probate Inventory (Form DE-405) Buy Form

Exhibit 1J

- Petition for Supervised Administration (Form DE-501) Buy Form

Exhibit 1K

- Petition for Formal Appointment of Special Administrator (Form DE-301) Buy Form

Chapter 02 expand

Informal Probate

Buy Chapter

Matie Little, Esq., LeBlanc & Young, PA

Checklist 2.1

- Register’s Requirements for Allowing a Will to Informal Probate Buy Form

Checklist 2.2

- Register’s Requirements for Appointing a Personal Representative in an Informal Probate Buy Form

Exhibit 2A

- Application for Informal Probate of Will or Appointment of Personal Representative Under Will or Both (Form DE-201(I)) Buy Form

Exhibit 2B

- Application for Informal Appointment of Personal Representative (Intestate) (Form DE-101(I)) Buy Form

Exhibit 2C

- Maine Estate Tax Statement of Value (Form 700-SOV) Buy Form

Exhibit 2D

- Certificate of Discharge of Estate Tax Lien Buy Form

Exhibit 2E

- Notice of Informal Probate Proceeding (Form N-109) Buy Form

Exhibit 2F

- Notice of Appointment of Personal Representative to Heirs, Devisees, and Other Interested Parties (Form N-115) Buy Form

Exhibit 2G

- Notice to Creditors (Form N-120) Buy Form

Exhibit 2H

- Claim Against Estate (Form DE-503) Buy Form

Exhibit 2I

- Certificate and Abstract (Form N-121) Buy Form

Exhibit 2J

- Informal Appointment of Personal Representative for Intestate Decedent: Findings of Register and Appointment (Form DE-102(I)) Buy Form

Exhibit 2K

- Informal Probate or Informal Appointment of a Personal Representative Under a Will, or Both: Findings and Acts of the Register (Form DE-202(I)) Buy Form

Exhibit 2L

- Notice to Personal Representative Re: Appointment (Form N-114) Buy Form

Exhibit 2M

- Letters of Authority of Personal Representative (Form DE-404) Buy Form

Exhibit 2N

- Sworn Statement of Personal Representative Closing Estate Under 18-C M.R.S. § 3-1003 (Form DE-602) Buy Form

Exhibit 2O

- Verified Application for Certificate of Discharge (Form DE-605) Buy Form

Exhibit 2P

- Petition to Reopen Estate (Form DE-507) Buy Form

Exhibit 2Q

- Order to Reopen Estate (Form DE-508) Buy Form

Exhibit 2R

- Notice of Appointment of Domiciliary Foreign Personal Representative (Form N-116) Buy Form

Chapter 03 expand

Powers and Duties of the Personal Representative

Buy Chapter

Jessica M. Scherb, Esq., Drummond Woodsum

Checklist 3.1

- Checklist of Duties of the Personal Representative Relative to Collecting and Identifying Assets Buy Form

Checklist 3.2

- Checklist of Powers and Duties of the Personal Representative, with Corresponding Statutory Authority Under the MUPC Buy Form

Exhibit 3A

- Closing Statement Buy Form

Exhibit 3B

- Closing Statement for Small Estates Buy Form

Exhibit 3C

- Petition for Order of Complete Settlement Buy Form

Chapter 04 expand

Testate and Intestate Distributions

Buy Chapter

Nathaniel S. Putnam, Esq., Eaton Peabody, PA

Exhibit 4A

- Demand for Bond (Form DE-502) Buy Form

Exhibit 4B

- Petition for Supervised Administration (Form DE-501) Buy Form

Exhibit 4C

- Petition for Order of Complete Settlement of Estate Under 18-C M.R.S. § 3-1001 or § 3-1002 or Special Finding or Both (Form DE-601) Buy Form

Exhibit 4D

- Petition for Removal of Personal Representative, 18-C M.R.S. § 3-611 (Form DE-509) Buy Form

Chapter 05 expand

Removal, Resignation, and Death of Fiduciaries

Buy Chapter

Jennifer L. Kruszewski, Esq., Epstein & O'Donovan LLP

Chapter 06 expand

Guardianships and Conservatorships

Buy Chapter

Parke Burmeister, Esq., Casco Bay Law PLLC

Exhibit 6A

- Petition for Appointment of a Guardian (Form PP-201) Buy Form

Exhibit 6B

- Petition for Appointment of a Conservator (Form PP-401) Buy Form

Exhibit 6C

- Joined Petition for Appointment of Guardian and Conservator (Form PP-205) Buy Form

Exhibit 6D

- Petition for Other Protective Arrangements (Form PP-601) Buy Form

Exhibit 6E

- Guardianship Plan (Form PP-502) Buy Form

Exhibit 6F

- Conservator’s Plan (Form PP-503) Buy Form

Exhibit 6G

- Joined Guardian’s/Conservator’s Plan (Form PP-504) Buy Form

Exhibit 6H

- Acceptance of Appointment by Guardian (Form PP-203) Buy Form

Exhibit 6I

- Joined Acceptance of Appointment by Guardian and Conservator (Form PP-207) Buy Form

Exhibit 6J

- Acceptance of Appointment by Conservator (Form PP-402) Buy Form

Exhibit 6K

- Physician’s/Psychologist’s Report (Form PP-505) Buy Form

Exhibit 6L

- Court-Appointed Visitor’s Report (Form PP-506) Buy Form

Exhibit 6M

- Bond for Conservator (Form PP-405) Buy Form

Exhibit 6N

- Inventory (Form PP-406) Buy Form

Exhibit 6O

- Report of Guardian (Form PP-209) Buy Form

Exhibit 6P

- Conservator’s Report (Form PP-412) Buy Form

Exhibit 6Q

- Conservator Account (Form PP-407) Buy Form

Exhibit 6R

- Petition for Interim Order (Form PP-410) Buy Form

Exhibit 6S

- Petition for Termination, Removal, or Resignation of a Guardian or Conservator (Form PP-413) Buy Form

Exhibit 6T

- Order Appointing Counsel for Parent of Minor Child (Form GS-011) Buy Form

Exhibit 6U

- Petition for Appointment of a Conservator (Form PP-107) Buy Form

Exhibit 6V

- Petition for Appointment of a Guardian for a Minor (Form GS-001) Buy Form

Chapter 07 expand

Trusts and Trustees

Buy Chapter

Smilie G. Rogers, Esq., Brennan & Rogers, PLLC

Chapter 08 expand

Preprobate Considerations

Buy Chapter

Smilie G. Rogers, Esq., Brennan & Rogers, PLLC

Exhibit 8A

- Estate Summary Sheet Buy Form

Exhibit 8B

- Uniform Single-Party or Multiple-Party Account Form Buy Form

Chapter 09 expand

Real Estate Transfer and Sales

Buy Chapter

Meghan L. Myers, Brann & Isaacson

Exhibit 9A

- Form N-116, Notice of Appointment of Domiciliary Foreign Personal Representative Buy Form

Exhibit 9B

- IRS Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien Buy Form

Exhibit 9C

- IRS Form 4506-T, Request for Transcript of Tax Return Buy Form

Exhibit 9D

- Certificate of Discharge of Estate Tax Lien Buy Form

Exhibit 9E

- Form 700-SOV, Maine Estate Tax Statement of Value Buy Form

Exhibit 9F

- Form DE-604, Order of Complete Settlement Under 18-C M.R.S. § 3-1001 or § 3-1002 Buy Form

Chapter 10 expand

Will Contests, Compromise Agreements, and Strategies for Avoiding Probate Litigation

Buy Chapter

Katherine E. Galloway, Esq., Verrill Dana LLP
Jacqueline W. Rider, Esq., Verrill Dana LLP
Danielle R. Starr, Esq., Verrill Dana LLP

Exhibit 10A

- Petition for Formal Probate (Form DE-201) Buy Form

Exhibit 10B

- Order Regarding Formal Probate with Appointment (Form DE-202) Buy Form

Exhibit 10C

- Petition Requiring Appointment of Special Administrator (Form DE-301) Buy Form

Exhibit 10D

- Petition for Removal of Personal Representative (Form DE-509) Buy Form

Exhibit 10E

- Order for Removal of Personal Representative (Form DE-510) Buy Form

Editor(s)

Author(s)