12/24/2024 6:00:56 PM CTA Update: Injunction Lifted and Filing Deadlines Extended By Mark Christopher David Coombs Vaishali Goyal Gary Ronan +1 more... Show less On December 23, 2024, the United States Court of Appeals for the Fifth Circuit lifted the injunction issued earlier this month that had...
12/11/2024 2:26:23 PM Corporate Transparency Act— Nationwide Injunction Update and Key Considerations By Mark Christopher Vaishali Goyal Gary Ronan On December 3, 2024, the U.S. District Court for the Eastern District of Texas issued a nationwide injunction halting enforcement of the...
10/24/2024 4:46:02 PM Further Updates to the Massachusetts Estate Tax By James Casiello Matthew Hillery John Ramsey Andrew Rothstein Kerry Spindler +2 more... Show less On October 4, 2023, the Massachusetts estate tax was updated for the first time in seventeen years (the “2023 Act”). Primarily, the 2023...
7/9/2024 1:03:11 PM Do You Have a College Student? Maintaining Decision-Making Rights During Unexpected Situations By John Ramsey Kerry Spindler Parents with young children often hear that “the days are long but the years are short.” However, this phrase may not truly resonate...
5/15/2024 6:36:59 PM Surrogate’s Court Orders DNA Testing to Verify Claim to Be Decedent’s Biological Child By Charles Jacob III Jennifer Mikels Molly Quinn Gary Ronan +1 more... Show less Can a person claiming to be the decedent’s biological child out of wedlock obtain a court order directing DNA testing of the decedent’s...
5/15/2024 6:34:01 PM SJC Finds Words of Survivorship Sufficient to Avoid Anti-Lapse Statute By Charles Jacob III Jennifer Mikels Molly Quinn Gary Ronan +1 more... Show less Does the phrase “if they survive me” demonstrate a testator’s intent to avoid the Massachusetts Uniform Probate Code (“MUPC”) anti-lapse...
2/7/2024 5:53:28 PM The Impact of the Corporate Transparency Act on Estate Planning By Mark Christopher Vaishali Goyal For over a decade, the world’s developed nations, through the Financial Action Task Force (FATF), have worked to set international...
1/11/2024 7:36:10 PM Supreme Court Tax Case Reveals Two Issues in Estate Protection By Michelle Porter Emily Berlin An estate tax case before the US Supreme Court underscores the importance of stock-purchase agreements and life insurance arrangements,...
10/4/2023 2:37:00 PM Massachusetts Doubles Estate Tax Threshold as Part of $1 Billion Tax Reform Act By Matthew Hillery John Ramsey On October 4, 2023, Massachusetts enacted a new law called “An Act to improve the Commonwealth’s competitiveness, affordability, and...
8/21/2023 3:19:00 PM A Guide to the Corporate Transparency Act for Individuals with Closely-Held Businesses and State-Monitored Entities Created for their Estate Planning By Mark Christopher Vaishali Goyal This article was also published on the Boston Business Journal and New York Business Journal. In an effort to curb money laundering, tax...
7/24/2023 2:58:00 PM Do You Have a College Student? Maintaining Decision-Making Rights During Unexpected Situations By John Ramsey Kerry Spindler Parents with young children often hear that “the days are long, but the years are short.” However, this phrase may not truly resonate...
1/25/2023 8:48:00 PM Trust Administration and Estate Planning in the Age of Climate Change By Goulston & Storrs Boston Business Journal A recent foreboding report by the UN’s Intergovernmental Panel on Climate Change offers warnings to policy makers...
11/21/2022 6:06:00 PM Taxachusetts Redux? The New Massachusetts Millionaires Tax By Matthew Hillery On November 8, 2022, Massachusetts voters elected to adopt Question 1, the so-called Fair Share Amendment or Massachusetts Millionaires...
12/15/2021 5:33:00 PM Five Tips: Protecting Clients with Diminishing Mental Capacity By Charles Jacob III An estimated 6.2 million Americans aged 65 and older are living with Alzheimer’s dementia in 2021, a number that is projected to rise to...
9/1/2021 3:15:00 PM Big Potential Tax Changes on the Horizon for Clients By Matthew Hillery Martha Nahill Frahm Abe Leitner The U.S. House Ways and Means Committee released proposed budget reconciliation legislation on September 13, 2021. The bill still must...
8/2/2021 5:03:00 PM Five Keys to Creating a Successful Family Entity By Kitt Sawitsky Starting a family entity can bring family members closer as they build a new level of meaningful interactions together. Along the way,...