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Posts from the ‘Taxation’ Category

0December 13, 2023Basics of the New 2023 Massachusetts Estate Tax Law

0November 17, 2023The MCLE Book Entitled “Elder and Disability Law in Massachusetts” Has Been Published

0October 6, 2023The Massachusetts Legislature Has Finally Raised the Massachusetts Estate Tax Exemption to $2,000,000.00, Yet Many People Will Still Move Away Because of Our Estate Tax

0July 15, 2021The SECURE Act Has Changed How a Large IRA Should Be Dealt With in an Estate Plan

4September 27, 2017In the 2017 Case of Daley v. Secretary of the Executive Office of Health and Human Services, the Supreme Judicial Court of Massachusetts Rules That a Home May Be Effectively Deeded to an Irrevocable Trust under Federal Medicaid Law

1May 1, 2017Reservation of Special Power of Appointment in Deed Is Approved by Massachusetts Appeals Court in 2017 Case of Skye v. Hession

1January 4, 2016Can Saving One Penny Cost Your Estate $33,200 in Massachusetts Estate Taxes?

1October 27, 2015What Are the 2016 Federal and Massachusetts Estate and Gift Tax Filing Figures?

1November 14, 2014What Are the 2015 Federal Estate and Gift Tax Filing Figures?

1March 7, 2014How Does MassHealth Treat a Sale of a Life Estate in 2014?

1March 5, 2014When Can Spouses Make Gifts to Each Other in 2014 without Causing a MassHealth or Federal Gift Tax Problem?

0August 9, 2013An Analysis of the Tax and Medicaid Aspects of Various Types of Transfers of the Home

0January 9, 2013Is It a Good Idea for an Elderly Person to Purchase a Deferred Annuity?

1March 23, 2012Can the Surviving Spouse Roll Over an IRA Payable to the Deceased Spouse’s Estate?

1February 29, 2012Income Tax Planning for the Terminally Ill or Recently Deceased Person

1March 23, 2011How Does the Massachusetts Medicaid Program Treat a Sale of a Life Estate?

2March 13, 2011Form 8939 May Eventually Be Due for Estates of Some 2010 Decedents, But the IRS Still Has Not Finalized the Form, Instructions or Due Date

1February 25, 2011Using a Charitable Remainder Annuity Trust to Pay for Long Term Care Insurance

6January 27, 2011Using Reserved Special Powers of Appointment in Medicaid Planning

6January 1, 2011Life Estate Can Be “Retained” for Estate Tax Purposes under Internal Revenue Code Section 2036 without Being Reserved in Deed