Articles

Appointing a Health Care Agent Under Massachusetts Law :
If you are at least 18 years of age you can execute a Health Care Proxy, appointing someone to b

Preserving All Assets and Maximum Income for the Community Spouse When the Other Spouse Enters a Nursing Home :
The Spouse Who Remains At Home or in Assisted Living Often Has Some Important Choices to M

In Medicaid Planning, Some Trusts Can Put Elderly Persons in a Worse Position Than If They Had Taken No Action At All :
If Assets Can Be Given Back to or Taken Back by the Original Owner, the Assets of the Trus

Protecting Your Home from Creditors in Massachusetts :
A Revocable "Living" Trust Does Not Protect You Some of my clients are concerned about th

A Primer for Elder Law Attorneys on Avoiding the Inadvertent Creation of General Powers of Appointment in Durable Powers of Attorney and Trusts :
As Presented at the 2000 Elder Law Institute in Colorado Springs, Colorado (A) Definition

Applying and Appealing to Receive Retroactive Medicaid Benefits :
In Massachusetts, Medicaid coverage of nursing home costs is obtained by filing a MassHeal

Problems with Outright Gifts in the Medicaid Planning Context :
An Irrevocable Trust Is Often a Better Planning Maneuver Than an Outright Gift There are

Despite Medicaid Transfer Restrictions, Some Transfers of the Home are Always Safe :
The Home Can Sometimes Be Given Away Without Penalty Even After a Nursing Home Stay Has Be

A Primer for Lawyers, CPAs and Elder Care Professionals on the Use of Reserved Special Powers of Appointment in Medicaid Planning :
Clients Can Make Some Types of Transfers for Medicaid Planning Purposes Yet Still Reserve

Using Long-Term Care Insurance to Cover the Medicaid Disqualification Period :
Buying Insurance for Temporary Reasons Can Keep a Disqualifying Transfer from Becoming a P

The Rise of Long Term Care Insurance and Decline of Trusts in Preventative Planning for Custodial Care :
In general, the type of legal planning known as Medicaid planning can be effective to obtain gov

Last-Minute Medicaid Planning in Massachusetts :
Even After a Nursing Home Stay Has Begun, Some Asset Protection Planning Can Still Be Done

Fitting Medicaid Issues and Long-Term Care Insurance into Estate and Gift Tax Planning :
Proper Estate Planning Should Not Ignore Long-Term Care Issues Any gifts or other transfer

A Potpourri of Cutting Edge Issues in Massachusetts Medicaid Planning :
Most Living Trusts Sold at Seminars Don't Work for MassHealth Purposes Often overlooked in

Fitting Tax Planning and Immediate Annuities into Last-Minute Medicaid Planning :
When applying for Medicaid for a spouse in Massachusetts, it is possible to preserve all assets

Death and Taxes: A Potpourri of Basic Federal Tax Rules :
Pre-death gifts that are in excess of $13,000.00 per person per calendar year reduce the amount

A Question for Practicing Lawyers: Could It Be Legal Malpractice to Ignore Long-Term Care Insurance :
Long-Term Care Insurance Is a Necessary Option to Consider Many elderly clients initi

Non-Tax Estate Planning Considerations for the Terminally Ill Person in Massachusetts :
Notes for lawyers from the Massachusetts Bar Association’s program entitled “Estate, Tax a

Income Tax Planning for the Terminally Ill or Recently Deceased Person :
Notes for lawyers from the Massachusetts Bar Association’s program entitled “Estate, Tax a

Questions and Answers About Declarations of Homestead in Massachusetts :
Each Type of Exemption Was Automatically Increased to $500,000.00 on October 26, 2004 Wha

Life Estate Can Be "Retained" for Estate Tax Purposes Under Internal Revenue Code Section 2036 Without Being Reserved in Deed :
Estate Tax Inclusion Results in Step-Up in Basis and Eliminates Capital Gains Taxes on Tra

Jointly-Held Assets in Massachusetts: The Good, the Bad and the Ugly :
Adding someone’s name to an asset of yours can be done all too easily, without your realizing all of

An Analysis of the Tax Aspects of Various Types of Transfers of the Home :
Different types of gifts and transfers of assets have very different results for tax and govern

Nursing Home Residents Rights :
Approximately 20% of all persons who die every year are residents of nursing homes. Since a nursing

Proper Medicaid Planning May Permit Keeping the Home in the Family :
As published in the April 2001 issue of Estate Planning (Note to reader: The Medicaid

Resolving Disputes at Nursing Homes :
In long-term care situations, there are numerous opportunities for misunderstandings to occur and di

Summary of 2006 Federal Medicaid Law :
Included in the 2006 federal budget was a harsh new Medicaid law, which took effect on February 8, 2

Deathbed Estate and Tax Planning :
When Death Is Imminent, Some Quick Moves Can Make a Great Deal of Sense Deathbed Income T

Estate Planning on Behalf of Incompetent Persons Under Durable Powers of Attorney and Massachusetts Conservatorship Law :
A Summary of the Law, Written Primarily for Lawyers The fact that a person is legally inc

Documenting Corporate Decisions :
Keep adequate records and minutes of meetings to protect your corporate status. As the owner o

Hospite Care: The Basics :
Learn about hospice care -- what it is, who qualifies for it, when to use it, and how

When Should Elders Stop Driving? :
Steps to help determine if an elder can drive safely. For many older people, and their lo

Medigap: Covering the Gaps in Medicare :
Medigap insurance helps fill the gaps in Medicare coverage. About two-thirds of all Medicare r

Claiming Social Security Benefits: When Is the Best Time for You? :
Learn the pros and cons of claiming social security benefits at early retirement age, full

The Kiddie Tax: Limits on Shifting Unearned Income to Children :
Learn about the kiddie tax and how to avoid it with smart investments. F

The LLC Operating Agreement :
Create an operating agreement to limit your liability and more. An LLC (limited

LLC Basics :
Limited liability companies combine the best parts of partnerships and corporations.

Brian E. Barreira

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