Of the states that have an estate tax, Massachusetts has the lowest estate tax exemption - $1,000,000. Please join McLane Middleton attorneys Ryan J. Swartz and George L. Cushing on Tuesday, September 10, 2019, for a presentation to discuss planning for the Massachusetts estate tax, including the following potential opportunities for tax minimization:
- Paying estate tax in the first spouse’s estate to reduce tax in the second spouse’s estate
- Utilizing LLCs to avoid Massachusetts estate tax for non-residents
- Using QTIP trusts and portability planning to reduce estate tax and maximize basis step-up
- Lifetime gifting
It is critical that clients and their advisors understand and consider the strategies available to help preserve family wealth from being depleted by Massachusetts estate tax
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
Ryan advises individuals and families regarding various estate planning matters, including estate, gift, income and generation skipping transfer tax strategies. He advises fiduciaries in conservatorship, probate and trust administration matters. Ryan also counsels individuals and business owners regarding business succession planning and various asset protection techniques, including limited liability companies, asset protection trusts, and irrevocable Medicaid trusts.
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.