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MUPC Petitions: Common Mistakes and Simple Solutions

With the second anniversary of the effective date of estate administration sections of the Massachusetts Uniform Probate Code (the “MUPC”) behind us, the Boston Bar Association’s Trusts & Estate’s Section’s Public Service Committee asked the Massachusetts Probate and Family Courts to comment on frequently made errors in MUPC filings. With the assistance of Chief Justice Angela M. Ordoñez and Case Manager Evelyn J. Patsos, Esq., MUPC Magistrates and court personnel compiled a list of common mistakes and simple solutions.
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Favorable Tax Court Ruling Upholds Trustees’ Activities as Qualifying Trust for Material Participation Exception Under IRC Section 469 (and the Net Investment Income Tax Under IRC Section 1411)

In Frank Aragona Trust et al. v. Commissioner, 142 T.C. No. 9, the Tax Court ruled in favor of the taxpayer, holding that a trust could and did materially participate in real estate rental activities, qualifying for the exception to the passive activity rules under IRC Section 469.  This case is helpful, as there are currently no regulations and very few rulings on how to apply the “material participation” rules to trusts.  The IRS has been interpreting the exception to be very limited but the Court agreed with the taxpayer that the activities of the trustees, including those in their capacity as employees of an entity owned by the trust, could be considered when determining whether the trust materially participated in the real estate rental business.
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Trusts & Estates Committees

  • Ad Hoc Spousal Elective Share Committee
    Ad Hoc Spousal Elective Share Committee

    Contact Information

    Deborah J. Manus

    Nutter McClennen & Fish LLP

    (617) 439-2637

    Colin M. Korzec

    U.S Trust Corporation

    (617) 365-2724

  • Elder Law and Disability Planning Committee
    This committee addresses a variety of legal matters generally associated with elder clients, disabled clients and clients with disabled dependents. Areas covered include basic and sophisticated estate planning, Medicaid planning, disability, SSI, special needs and long-term care planning, guardianship and conservatorship.

    Contact Information

    Michael A. Stankavish

    North Shore Elder Law & Estate Planning

    (781) 979 9050

    Michael Couture

    Winston Law Group

  • Estate Planning Committee
    This committee provides a forum to exchange tax-planning ideas and discuss common problems among lawyers specializing in estate planning.

    Contact Information

    Andrew D. Rothstein

    Goulston & Storrs PC

    (617) 574-4089

    Kelly A. Aylward

    Tarlow, Breed, Hart & Rodgers, PC

    (617) 218-2038

  • Fiduciary Litigation Committee
    This committee focuses on a range of litigation matters involving trusts and estates. Areas covered include will and trust contests, disputes over the distribution of trust assets, instrument interpretation, trust modifications and accounting actions.

    Contact Information

    Jennifer Locke

    Goodwin Procter LLP

    (617) 570-1152

    Arthur W. Young

    U.S. Trust, Bank of America Private Wealth Management

    (617) 434-8934

  • New Developments Committee
    This group of lawyers works to track developments in trusts & estates law.

    Contact Information

    Jaclyn S. O'Leary

    Day Pitney LLP

    (617) 345-4682

    William K. Moran

    Bass, Doherty & Finks, PC

    (617) 783-0493

  • Practice Fundamentals Committee
    A part of the Trusts & Estates Section, the Estate Planning Fundamentals Committee focuses on the fundamentals of trusts and estates practice. Its monthly meetings typically feature a presentation on topics of interest to new practitioners. The committee welcomes practitioners with all levels of experience, but its activities are most valuable to trusts and estates practitioners with less than five years of experience.

    Contact Information

    Christopher D. Perry

    Northern Trust

    (617) 235-1835

    Jennifer Shingleton Ewing

    Ropes & Gray LLP

    (617) 951-7552

    Jennifer A. Civitella Hilario

    Tarlow, Breed, Hart & Rodgers, PC

    (617) 218-2028

  • Steering Committee
    The leadership committee of the Section organizes programs and discusses policy. To inquire about opportunities, please contact the Section Co-Chairs.
  • Tax Law Update Committee
    The Tax Law Update Committee tracks estate, GST and gift tax law developments throughout the year and presents a summary of those developments twice annually at the Year In Review and Mid-Year Review.

    Contact Information

    Amy R. Lonergan

    Bingham McCutchen LLP

    (617) 951-8822

    Alison Irving Glover

    Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

    (617) 3481661

  • Trusts & Estates Education Committee
    Help develop relevant and innovative educational sessions led by a diverse group of talented speakers who cover trusts and estates issues.

    Contact Information

    Leiha Macauley

    Day Pitney LLP

    (617) 345-4602

    Stacy K. Mullaney

    Fiduciary Trust Company, Boston

    (617) 549-0339

    Joseph L. Bierwirth

    Hemenway & Barnes LLP

    (617) 557-9728

  • Trusts and Estates Communications Committee
    This committee publishes information relevant to the trusts & estates bar. If you are interested in an editorial position or publishing an article, please contact us.

    Contact Information

    Nikki Marie Oliveira

    Bass, Doherty & Finks, PC

    (617) 787-5551

    Michelle Beth Kalas

    Riemer & Braunstein LLP

    (617) 523-9000

  • Trusts and Estates Public Policy Committee
    The BBA is very active in legislative and regulatory changes. Trusts and Estates attorneys are often asked to lend their expertise.

    Contact Information

    Peter M. Shapland

    Day Pitney LLP

    (617) 345-4766

    Mark E. Swirbalus

    Goulston & Storrs PC

    (617) 574-4119

  • Trusts and Estates Public Service Committee
    This committee, working in collaboration with the Probate & Family Court and the Massachusetts Bar Association created the Massachusetts Uniform Probate Code Resource Desk. The aim of the Resource Desk is to assist attorneys with understanding the transition to the new Code and how it affects their practice. Volunteers will be providing advice and guidance to the attorneys.

    Contact Information

    Kerry Spindler

    Goulston & Storrs PC

    (617) 482-1776

    Tamara Sturges

    Law Office of David W. Adams, LLC