updated: January 2, 2008
Boston Bar Association        
   

Drafting for Thoughtful Estate Tax Apportionment

Wednesday | June 22, 2005 | 3:00 p.m. – 6:00 p.m.

Boston Bar Association
Conference Center
16 Beacon Street
Boston, MA 02108

Sponsor:
Trusts & Estates Section

Careful attention to tax apportionment is essential to good drafting. A number of recent cases have illustrated the disasters that can result where insufficient thought went into drafting the tax apportionment provisions of the estate plan. The program will be geared toward practitioners with experience drafting wills and trusts, but will focus on typical estate planning scenarios.

After this program, attendees will understand the default tax apportionment rules that apply under federal and Massachusetts law and how to approach drafting a suitable estate tax payment provision in an estate plan.

The expert panel will:

  • Review the estate tax apportionment rules that apply under Massachusetts law as well as rules of the Uniform Estate Tax Apportionment Act, the Uniform Probate Code and the Tax Code.
  • Highlight recent decisions including Montana case involving the estate of the late news broadcaster Charles Kuralt, the Tax Court’s decisions in Estate of Lurie and Estate of Green, as well as one or more Massachusetts apportionment cases.
  • Discuss a number of sample tax clauses.
  • Address through examples some typical estate planning scenarios and how to deal with the apportionment issues they present

Marc J. Bloostein, Esq.
Program Chair
Ropes & Gray LLP

Sarah T. Connolly, Esq.
Nixon Peabody LLP

Dennis R. Delaney, Esq.
Hemenway & Barnes

Magda L. Fleckner, Esq.
Ropes & Gray LLP

Kurt R. Steinkrauss, Esq.
Mintz Levin Cohn Ferris Glovsky and Popeo P.C.


Program Prices


$115 - BBA Member
$145 - Non-Member
$80 - BBA Member - New Lawyer (admitted after 6/2003)
$60 - BBA Member - Legal Services/Government Lawyer


 


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