Trusts & Estates Section Digest
Fall 2011
Upcoming Events Welcome to the New Quarterly Newsletter!
• December 6:
Caring for Seniors - Where Can We Turn for Clients, Parents and Ourselves?

• December 7:
Spotting Advanced Planning Issues and Opportunities

• December 9:
Trusts & Estates Section Mid-Year Review


• December 20:
Survey of Recent Trust and Estate Cases from Outside Massachusetts
The Boston Bar Association’s Trusts & Estates Section Communications Committee is pleased to present the fall 2011 quarterly newsletter in a new interactive format.

Building on the success of the Trusts & Estates Section Blog in sharing timely news and articles, the quarterly newsletter now provides Section members with an overview of the content published to the blog in recent months and links directly back to the full article. We hope that you will enjoy this new format and find it easy to use. Of course, to receive notices of articles as they are published to the blog, please subscribe to the blog’s email notifications or RSS feed.
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T&E Litigation Update - Cohen v. Attorney General
By Mark E. Swirbalus, Esq., Day Pitney LLP
November 7 , 2011

In Cohen v. Attorney General,Case No. 11-11500-NMG, 2011 U.S. Dist. LEXIS 120336 (D. Mass. Oct. 18,2011), the federal district court dismissed an action brought by Jillian Cohen, purporting to act in her capacity as "Full Statutory Administratrix" of the estate of the decedent, effectively seeking federal court review of two state court dismissals of her previous suit for alleged negligence, products liability and wrongful death ... more

Double Taxed – Massachusetts Cost Basis for Assets Passing At Death
By Brad Bedingfield, Esq., Wilmer Cutler Pickering Hale and Dorr LLP
October 20, 2011

As we have reported in the past (here and here), because of an apparently accidental disconnect between various federal and Massachusetts statutes, it appears that assets passing from Massachusetts decedents in 2010 and thereafter may no longer receive a full step-up in cost basis for purposes of Massachusetts capital gains tax. The Boston Bar Association has promulgated and promoted Bill # H2559, which in essence would provide for a continuation of prior Massachusetts law in this regard, under which property passing upon death will receive a full step-up in cost basis for decedents regardless of the year in which they have died ... more
Blog Articles
IRS Proposed Regulations re: IRC Section 67 Limitations on Estates or Trusts Improved But Imperfect
October 28, 2011

Probate Bills Move Forward
October 19, 2011

T&E Litigation Update - Harootian v. Douvadjian, Rose v. Rose
October 12, 2011

Time to Modernize Massachusetts Trust Law
September 23, 2011

Passage of Probate Laws Needed ASAP
September 21, 2011

T&E Litigation Update - Furman v. Gossels, Sherman v. Shub, Cherubini v. Goodsell, Austin v. Austin, Paine v. Sullivan, McGeoghean v. McGeoghean
September 19, 2011

Massachusetts Uniform Probate Code Announcement Regarding Community Service Projects and Fall Trainings
September 8, 2011

Does Equity Really Abhor a Forfeiture? Recent In Terrorem Litigation
July 25, 2011
Alerts
Urgent: We Need Your Help - Massachusetts Uniform Trust Code and Massachusetts Uniform Probate Code Technical Corrections
December 5 , 2011

Massachusetts Uniform Trust Code Passes House

November 3, 2011

Standing Order 5-11, Guidance in Applying the MUPC to Pending Proceedings
October 31, 2011

IRS Announces 2012 Inflation Adjustments
October 27, 2011

IRS Releases Notice 2011-82, Guidance on Electing Portability of Deceased Spouses Unused Exclusion Amount
October 15, 2011

Probate Court Seeks Input on Amendments
October 14, 2011

IRS Releases Final Form 8939, to Make a 1022 Election for 2010 Decedents
Ocobter 6, 2011

IRS Releases Notice 2011-76, Extending Due Dates for Forms 706, 706-NA and 8939 for 2010 Decedents
September 15, 2011

IRS Releases Notice 2011-66, Instruction Regarding 1022 Elections and GST Allocation for 2010 Decedents
September 12, 2011

IRS Releases Final Form 706 and Instructions With Respect to 2010 Deaths
September 9, 2011
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