A Practical Guide to Estate Administration

06/24/2014 - 12:30PM to 1:30PM
This brown bag lunch presentation will provide an overview of estate administration topics in Massachusetts. The target member of the audience is the practitioner who wants a practical and fundamental review of Massachusetts estate administration. The speakers will focus on estate administration under the Massachusetts Uniform Probate Code, administration of non-probate assets, trust administration, estate taxes, income taxes, and disclaimer planning....
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Taxes, Charities, Conservation Land, Biodiversity, and Climate Change Unite in New England Forestry Foundation, Inc. v. Board of Assessors of Hawley

06/23/2014 - 12:00PM to 1:00PM
This program will discuss the Supreme Judicial Court’s recent decision in New England Forestry Foundation, Inc. v. Board of Assessors of Hawley, a case with implications for thousands of acres of conservation land and municipal tax revenue....
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Expert Witnesses in Fiduciary Litigation: Selection, Use, and Cross Examination

06/17/2014 - 12:30 PM to 01:30 PM
Few areas of the law combine obscure and cutting-edge legal concepts, and their application to such a diverse variety of facts, than T&E litigation. No wonder, then, that T&E litigation often requires expert testimony. To help guide practitioners through this thicket, we are very pleased to welcome Robert H. Sitkoff (“Rob”), John L. Gray Professor of Law, Harvard Law School, to join us in discussing this important topic, including selection, use, and cross examination of experts in T&E litigation. ...
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CLE - Trusts & Estates Year in Review

06/10/2014
An annual hit among estate planning practitioners, this seminar offers attendees the opportunity to learn about the year’s significant developments in Massachusetts and federal laws that affect every estate planning practice....
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Estate and Gift Taxes & Non-Citizen Spouses: Relevant Tax Rules and Planning Ideas

05/30/2014 - 12:00PM to 1:00PM
Transfers to a spouse who is a citizen of the United States generally qualify for the estate and gift tax marital deductions for US wealth transfer tax purposes. However, transfers to a spouse who is not a US citizen do not qualify for the marital deduction unless certain qualifications are met. This program will provide an overview of the relevant tax rules and planning ideas....
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Irrevocable Income Only Trusts: What is Medicaid’s Current Interpretation

05/20/2014 - 12:30 PM to 01:30 PM
In this program we will break down the recent Medicaid opinions regarding Irrevocable Income Only Trusts and have a round-table discussion about what practitioners in the field are doing about drafting their irrevocable income only trusts....
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Ethical Issues and Traps with Estate Planning and Estate Administration

05/19/2014 - 12:00PM to 1:00PM
Join us for a roundtable discussion of ethical issues and traps for practitioners involved in estate planning and estate administration. Fees, billing, conflicts and other topics will be discussed during this helpful roundtable discussion. Estate planning/administration lawyers, professional trustees and estate representatives and professional malpractice/discipline lawyers will benefit from this discussion....
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CLE - You Can’t Touch This: Conservation Restrictions in Estate Planning and as Mitigation in Development Projects and Enforcement

05/07/2014
This program will provide an in-depth guide to the newest approaches for protecting conservation land, conservation restrictions (CR), funding opportunities, and estate planning and tax considerations. ...
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Life Insurance 101: A Guide to Life Insurance Products for the New Estate Planner

05/07/2014 - 12:30 PM to 01:30 PM
This session will educate new attorneys on the nuts and bolts of insurance products. Speaker David E. Appel, of Appel Insurance Advisors, LLC, will provide a “101” review of the different life insurance products we commonly see in our estate planning practices....
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The Use of Mediation to Provide Creative Solutions in Family Business Matters

04/25/2014 - 09:00 AM to 11:30 AM
This interactive program will bring experts in mediation to the BBA in this free CLE program. The panel will demonstrate best practices and techniques through a series of mock mediations addressing issues related to closely held and family businesses....
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Compromise and Settlement Agreements under the MUPC and MUTC: New Opportunities?

04/08/2014 - 12:30 PM to 01:30 PM
Each of the MUPC and MUTC contain provisions to settle controversies. Issues arise under each of the statutes, however, including what parties are required to enter into the settlement or compromise agreement, who is bound by the agreement, and whether court approval is necessary or desirable. Bring your questions and war stories to what promises to be an interesting discussion....
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CLE - The Homestead Exemption: You've Filed, Now What?

04/02/2014
Join us for a detailed look at the Homestead Exemption - covering the latest legislative updates, cases, and how the law applies to trusts, life estates and other property interests. From filing for a Massachusetts Homestead Act Exemption to utilizing one in the course of bankruptcy, our panel of experts will provide practical strategies for use in your practice....
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Special Needs Trust Basics for Estate Planners

03/18/2014 - 12:30 PM to 01:30 PM
Are you not sure what to tell your client when they tell you that they have a disabled child that needs a special needs trust? This presentation will describe the basics regarding the need for a trust, whether funded by the disabled individual or by a third-party. Specifics include understanding which trust model to choose, which public benefits require the government mandated Medicaid payback trust, how to incorporate a special needs trust into a traditional estate plan, and knowing when to seek additional assistance from a special needs trust expert. Common taxation issues involving special needs trusts will also be covered....
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Non-Judicial Settlement Agreements: How to Use This Relatively New Tool in Practice

03/07/2014 - 12:30 PM to 01:30 PM
When the MUTC was enacted in 2012, it gave practitioners the option (for the first time in Massachusetts) to resolve trust matters pursuant to a Non-Judicial Settlement Agreement. Among other matters, this program will answer the following questions:...
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CLE - Fiduciary Income Tax: Planning and Strategies

03/06/2014
Join us for an in depth look at the complicated income tax rules of fiduciary accounting relative to estates and trusts, and how to keep your practice and your clients in compliance with the latest requirements and considerations....
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Grantor Trust Rules Basics

03/05/2014 - 12:30 PM to 01:30 PM
Christopher Perry, Esq. (of Northern Trust) & Anne Marie Towle, Esq. (of Athena Capital Management) will review the grantor trust rules in general and explore hypothetical scenarios designed to illustrate how a trust can become a grantor trust for income tax purposes, sometimes with unintended consequences for the grantor. Potential pitfalls will be identified and techniques for avoiding these pitfalls will be suggested....
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What’s New In the World of Fiduciary Litigation

02/27/2014 - 12:30PM to 02:00PM
This program will provide an overview of recent decisions of note issued by the Massachusetts courts on topics related to fiduciary litigation....
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Basic Estate Planning Documents II: Revocable Trusts

02/24/2014 - 12:30 PM to 01:30 PM
Matthew Hillery, of Edwards Wildman Palmer LLP, will provide an introduction to revocable trusts in estate planning. He will review the key components of revocable trusts, including funding formulas, marital provisions, possible trust structures for children and other beneficiaries, and trustee provisions. He will also provide drafting suggestions and advice on avoiding certain pitfalls when advising clients about establishing revocable trusts....
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The Case Against the Trust Protector

02/04/2014 - 12:30 PM to 01:30 PM
This discussion by Attorney Alexander A. Bove, Jr. will review the status of the trust protector in the U.S., when and why to use them, and how the laws of various states affect the role. He will also offer his comments on whether the recent landmark case in Missouri will change the rules, and conclude with some drafting tips if a protector is engaged....
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Trusts & Estates Mid-Year Review

01/24/2014 - 12:30 PM to 01:30 PM
Our panelists will address the newest developments in Massachusetts case law and federal estate, gift, generation-skipping transfer, and fiduciary income tax law, focusing on those from June 2013 through December 2013. Included in the cases to be discussed will be Morse v. Kraft, as well as other noteworthy decisions impacting best practices in our field....
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Virtual Representation: Opportunities and Pitfalls

01/23/2014 - 12:30 PM to 01:30 PM
Jennifer Locke will give a short overview of various issues presented by virtual representation, which will be followed by a group discussion. Bring your questions and hypotheticals for the group to kick around!...
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What Every Estate Planner Should Know About Copyright Law, the Right of Termination and Royalties

01/23/2014 - 12:30 PM to 01:30 PM
The 1978 revision to the copyright law granted authors, artists, songwriters, and other such creators the right to terminate any transfers or assignments of rights after 35 years. This session will provide a brief introduction to copyright law, the right of termination, and how to avoid problems when representing artistic client....
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Basic Estate Planning Documents I: Will, Introduction to the Revocable Trust, Power of Attorney and Health Care Proxy

01/08/2014 - 12:30 PM to 01:30 PM
Jennifer Ewing, of Ropes & Gray LLP, will provide an introduction to basic estate planning documents. She will review the key components and drafting suggestions for wills, Massachusetts powers of attorney, and Massachusetts health care proxies, as well as an introduction to revocable trusts....
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Qualified Beneficiaries Under the Massachusetts Uniform Trust Code

12/13/2013 - 12:30 PM to 01:30 PM
This meeting will discuss the role of qualified beneficiaries under the Massachusetts Uniform Trust Code, including definitional and operational considerations....
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T&E Practice Fundamentals: Primer on Portability

12/04/2013 - 12:30 PM to 01:30 PM
Anne Katsas, of Port Estate Planning, will review the rules related to portability of the estate tax applicable exclusion amount between spouses and the practical implications for preparing an estate plan....
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CLE - Representing Military Personnel and Veterans: Veterans Benefits

11/21/2013
Join us to explore the complex web of state and federal benefits as well as other services available to veterans in this, our final session of the BBA's Representing Military Personnel and Veterans CLE Program....
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Ins and Outs of Formula Funding

11/15/2013 - 12:30 PM to 01:30 PM
Ins and Outs of Formula Funding - marital, GST and other formula gifts revisited in light of changing rules. Does your "standard" funding formula have unintended consequences?...
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CLE - Representing Military Personnel and Veterans: Estate Planning, Employment Law, and Landlord/Tenant Law

11/07/2013
In this, the third session of the BBA's four-part series, Representing Military Personnel and Veterans, we will address estate planning, employment law, and landlord / tenant law related issues unique to servicemembers, veterans, and their families....
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Gift Planning Basics I: Taxable Gifts – Definitions, Opportunities and Potential Pitfalls

11/06/2013 - 12:30 PM to 01:30 PM
Christopher Perry (of Northern Trust) & Brooke Manfredi, Esq. (of Choate, Hall & Stewart) will review the general tax rules applicable to taxable gifts, explore benefits of lifetime gifting from the estate planning perspective, and identify potential pitfalls for the practitioner to try to avoid....
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A Candid Bench-Bar Conversation on Judicial Evaluations

11/04/2013 - 05:00 PM to 06:00 PM
Trial Court Chief Justice Paula Carey will discuss the issues concerning judicial evaluation and why it matters. Moderator Jack Cinquegrana,will encourage lawyers to ask questions of the panel and engage in a candid and constructive dialogue to identify ways to improve participation and boost the practical value of the evaluation system....
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CLE - Trust Situs: Where Should You Go and When Should You Move?

10/30/2013
Join us for an in-depth examination of what issues to keep in mind when contemplating trust situs, with particular focus on the trust laws of Massachusetts, Delaware and New Hampshire. The panelists will review what can be achieved by choosing a particular situs, what are the pitfalls and when should a trustee of an existing trust consider transferring situs. ...
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Planned Giving from the Charity's Perspective

10/29/2013 - 12:30 PM to 01:30 PM
The panelists will address the key elements in developing a successful planned giving arrangement with a donor, with an emphasis on the charity's role and perspective. From helping the donor articulate his or her philanthropic and tax goals, to evaluating potential funding assets, to determining which tools and techniques may be well suited to the donor's situation, the charity can be an invaluable partner to the donor in the planning process....
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Planning With Retirement Assets: Open Forum With Natalie B. Choate

10/25/2013 - 12:30 PM to 01:30 PM
Open forum discussion with retirement planning guru, Natalie B. Choate. She will discuss new developments in planning with retirement assets as well as open the floor for questions and discussion by attendees. Now is your chance to ask the expert!...
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What's Up Doc? Developing an eDiscovery Checklist That Fits Your Practice

10/15/2013 - 12:30 PM to 01:30 PM
Learn to implement best practices unique to individual matters as you work through the stages of eDiscovery (identification, preservation, collection, processing, review & production). Craft a response that fits your practice generally as well as the individual needs of each client/matter. We will discuss ways to make your response defensible and the sanctions that may be imposed if it is not....
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The Story Behind the Case - Edie & Thea: A Very Long Engagement

10/10/2013 - 12:30 PM to 01:30 PM
On June 26, 2013, the United States Supreme Court invalidated §3 of the DOMA in United States v. Windsor, which defined marriage for federal purposes as between a man and a woman. Join the Civil Rights & Civil Liberties Section to see the personal story behind that case in the film, Edie & Thea: A Very Long Engagement (2010)....
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Tax-Exempt Fundamentals: Introduction to Private Foundations

10/08/2013 - 12:30 PM to 01:30 PM
The first program in our 2013-2014 series will provide a basic overview of private foundations. We will discuss what a private foundation is, the different types of private foundations, and the general rules and regulations controlling private foundations....
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Estate, Gift and GST Tax Basics for the New Estate Planner

10/02/2013 - 12:30 PM to 01:30 PM
This session will lay a foundation for the series by providing a basic overview of the estate, gift and GST taxes. Speaker Geoffrey Mason of Ropes & Gray will explain the scope of the taxes and how they drive certain aspects of the estate planning process. The session will provide attendees with a framework for the second session on drafting basic estate planning documents....
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Drafting to Activate Trust Decanting

09/20/2013 - 12:30 PM to 01:30 PM
At this Brown Bag Lunch we will discuss some of the considerations for drafting trust provisions that grant decanting powers to trustees....
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CLE - Examining Post-DOMA Tax Implications

09/10/2013
Our panel of tax experts will discuss the recent Supreme Court Ruling in United States v. Windsor and the immediate and possible retroactive effects under federal tax and related laws. This program will provide analysis of the numerous tax implications and discuss best-practices for advising both institutional and private clients in light of the ruling....
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Estate Planning Practice Management: Starting, Surviving and Succeeding

09/09/2013 - 12:30 PM to 01:30 PM
Though case studies, our presenter will share her tips to (i) surviving common pitfalls awaiting the estate planner and (ii) seizing opportunities to successfully manage your practice, including: starting your practice, life-cycle of the client relationship and marketing yourself....
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