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On October 4, 2023, the Massachusetts estate tax was updated for the first time in seventeen years (the “2023 Act”). Primarily, the 2023...
Perspectives
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Parents with young children often hear that “the days are long but the years are short.” However, this phrase may not truly resonate...
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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...
Does the phrase “if they survive me” demonstrate a testator’s intent to avoid the Massachusetts Uniform Probate Code (“MUPC”) anti-lapse...
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For over a decade, the world’s developed nations, through the Financial Action Task Force (FATF), have worked to set international...
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An estate tax case before the US Supreme Court underscores the importance of stock-purchase agreements and life insurance arrangements,...
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On October 4, 2023, Massachusetts enacted a new law called “An Act to improve the Commonwealth’s competitiveness, affordability, and...
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This article was also published on the Boston Business Journal and New York Business Journal. In an effort to curb money laundering, tax...
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Parents with young children often hear that “the days are long, but the years are short.” However, this phrase may not truly resonate...
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Boston Business Journal A recent foreboding report by the UN’s Intergovernmental Panel on Climate Change offers warnings to policy makers...
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On November 8, 2022, Massachusetts voters elected to adopt Question 1, the so-called Fair Share Amendment or Massachusetts Millionaires...
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The U.S. House Ways and Means Committee released proposed budget reconciliation legislation on September 13, 2021. The bill still must...
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On April 28, 2021, in an address to a Joint Session of Congress and a Fact Sheet published by the White House, President Biden introduced...
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It’s the great American dream: Build a great company and then sell it for enough money that neither you nor the ones you love will ever...
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Testamentary Capacity at Moment of Execution of Will Is Crucial; Testator’s General “Cognitive Decline” Does Not Invalidate Will Haddad...
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A new Presidential administration and Congress always bring with them the potential for change, and this is again the case. Joe Biden...