Can Estate Planning Prevent Divorce?

The number of Americans over 65 who are divorced has radically increased in the last 15 years and elder law attorneys believe that asset preservation is the main cause.

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Special Needs Trusts: The Basics

The basic definition of a special needs trust or supplemental benefits trust is any trust intended to provide benefits without causing the beneficiary to lose public benefits that they may be able to receive.  Most commonly special needs trusts are intended to protect the public benefits of Supplemental Security Income and Medicaid.  However, these trust…

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Same Sex Couple’s Guide to Estate Planning

Even in states like Massachusetts, where same gender marriage and divorce is legal, working closely with an estate planning lawyer can ease some of the natural intricacies involved in marrying or dividing two lives.

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Punish the Prompt?

The delay on tax refunds will mostly affect tax payers who are not waiting until the last minute to file their returns, and who would normally receive refunds earlier.

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No Contest Clauses (in terrorem clauses)

In Massachusetts, a no-contest clause is given full force and effect.  Therefore, if the settlor so chooses, a clause can be included in a will to disinherit an heir who attempts to challenge the will’s provisions.  But be aware: if a trust is set up, such a clause should be included in each separate document…

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Portability Under the New Estate Tax Law

As many of you know, new tax legislation will be taking effect on January 1, 2011. Among other things, the new law raises the estate tax exemption to $5 million per individual and $10 million for a married couple.

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