Skip to content

Posts tagged ‘estate planning’

0July 26, 2022Minimum Monthly Maintenance Needs Allowance for Nursing Home Resident’s Spouse Increased to $2,288.75 during 7/1/2022-6/30/2023

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?

0July 1, 2013Minimum Monthly Maintenance Needs Allowance for Nursing Home Resident’s Spouse Increased to $1,939 during 7/1/2013-6/30/2014

1July 1, 2012Minimum Monthly Maintenance Needs Allowance for Nursing Home Resident’s Spouse Increased to $1,891 during 7/1/2012-6/30/2013

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

4January 11, 2012Why Is It Important that a Massachusetts Power of Attorney Be “Durable” and Detailed?

2June 30, 2011Minimum Monthly Maintenance Needs Allowance for Nursing Home Resident’s Spouse Increased to $1,839 during 7/1/2011-6/30/2012

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

4December 28, 2010Executors of 2010 Estates Now Have Choice of Two Different Tax Laws, and Obtaining a Step-up in Basis is Much Easier

6December 16, 2010Internal Revenue Service Releases 12/16/2010 Advance Proof Copy of Form 8939 Required for Step-up in Basis for 2010 Deaths

2December 9, 2010Traps for the Unwary Regarding the Modified Carryover Basis Rules for 2010 Deaths

6September 19, 2010Can a “Retained” Life Estate Be Eligible for a Step-up in Basis under Internal Revenue Code Section 1022?

3August 11, 2010When Is an Asset Considered “Acquired from the Decedent” under Internal Revenue Code Section 1022?

6August 10, 2010When Are Assets in an Irrevocable Trust Eligible for a Step-up in Basis in 2010 under the Modified Carryover Basis Rules?

1July 20, 2010More Questions and Answers about Declarations of Homestead in Massachusetts