Please note: this session has been postponed.
Please join McLane Middleton attorneys George L. Cushing and Bradford N. Vezina on Tuesday, November 13, 2018 from 7:30 a.m. to 9:00 a.m. for a presentation that will explore a potpourri of recent developments, hot topics, and trends in the trusts and estates field.
Topics include the following:
- The impact and limitations of the new IRC 199A pass-through business income deduction as it relates to utilizing separate non-grantor trusts;
- The repeal of IRC 682 and its effect on alimony trusts and trusts established incident to a separation agreement;
- Planning and income tax considerations for digital assets, most notably cryptocurrencies;
- A review of the proposed Massachusetts Uniform Trust Decanting Act (MUTDA) and current Massachusetts case law on decanting; and
- A brief discussion of the possible benefits of “attracting” a Massachusetts estate tax in the first decedent spouse’s estate.
Registration/Networking - 7:30 a.m.
Program - 8:00 to 9:00 a.m.
This event is being offered as a free education session.
300 TradeCenter, Suite 7600
Woburn, MA 01801
About the Presenters
George L. Cushing
Senior Counsel, McLane Middleton
George's practice is focused on estate planning and estate administration, including related income, estate and gift tax planning, tax return preparation, tax controversies and probate litigation involving disputes within families or between individuals over the disposition of property in estates and trusts. His practice also focuses on related areas, including representing owners of closely-held businesses; preparation of Buy-Sell Agreements and voting trust arrangements; preparation of Family Limited Partnerships and Limited Liability Companies; real estate transactions, including nominee trusts; antenuptial agreements; advice concerning retirement plan and individual retirement account decision-making, including tax options relating to retirement and death benefits; advice concerning establishment of tax-exempt charitable foundations in both trust and corporate form; and advice to individuals and trustees concerning the administration of private and charitable trusts and other entities.
Bradford N. Vezina
Associate, McLane Middleton
Brad focuses his practice on designing, developing and implementing comprehensive estate plans for individuals and families across the economic spectrum. As an associate in the firm's Trusts and Estates Department, Brad advises clients in a wide range of sophisticated wealth transfer and tax planning issues.
Brad represents clients in probate court matters including estate settlement, guardianship and conservatorship proceedings, and adoptions. He also counsels professional trustees regarding their fiduciary obligations and administration of trusts.