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E. Steven Coren Lawyer

E. Steven Coren

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Accident & Injury, Divorce & Family Law, Estate, Litigation

Attorney E. Steven Coren has more than 40 years of experience representing individuals and families in personal injury cases, divorce and family issue... (more)

William H. McCarter Lawyer

William H. McCarter

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Immigration, Estate, Business, Wills & Probate

William H. McCarter Jr. is a practicing lawyer in the state of Massachusetts. Attorney McCarter received his LL.B. from the University of Michigan in ... (more)

Robert A. Jutras Lawyer

Robert A. Jutras

Divorce & Family Law, Estate, Elder Law, Business

Bob has been practicing law for twenty-nine years and is licensed in Massachusetts, New Hampshire and Maine. Bob attended the University of New Hampsh... (more)

Scott L. Machanic Lawyer

Scott L. Machanic

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Melissa C Wesel

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Wills & Probate, Trusts, Estate Planning, Gift Taxation, Power of Attorney
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Melissa C. Welsel is an estate lawyer proudly serving both Concord, Massachusetts and Jupiter, Florida, as well as the neighboring communities.

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Donald J. MacDonald Lawyer

Donald J. MacDonald

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Attorney MacDonald’s practice includes all aspects of intellectual property law, including patent and trademark prosecution, copyright law, licensin... (more)

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John F. Gallant Lawyer

John F. Gallant

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John has served as lead trial counsel in hundreds of litigation cases in his extensive trial practice in State and Federal Courts throughout the Unite... (more)

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Alexander F. X. Matulewicz Lawyer

Alexander F. X. Matulewicz

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Catherine M. Geary Lawyer

Catherine M. Geary

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Accident & Injury, Employment, Social Security -- Disability, Estate, Real Estate

Geary & Geary, LLP is a premier full service law firm serving Massachusetts and Southern New Hampshire individuals, families, and businesses for decad... (more)

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Corain  McGinn Lawyer

Corain McGinn

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Tax, Estate, Power of Attorney, Business, Contract

Corain McGinn practices in the areas of Tax and Tax Controversies, Mediation, Corporate and Transactional Law, Estate Planning, and Bankruptcy Law. He... (more)

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LEGAL TERMS

DEED OF TRUST

See trust deed.

DISINHERIT

To deliberately prevent someone from inheriting something. This is usually done by a provision in a will stating that someone who would ordinarily inherit prope... (more...)
To deliberately prevent someone from inheriting something. This is usually done by a provision in a will stating that someone who would ordinarily inherit property -- a close family member, for example -- should not receive it. In most states, you cannot completely disinherit your spouse; a surviving spouse has the right to claim a portion (usually one-third to one-half) of the deceased spouse's estate. With a few exceptions, however, you can expressly disinherit children.

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)
A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

AUGMENTED ESTATE

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used on... (more...)
In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used only in some states. Its value is calculated only if a surviving spouse declines whatever he or she was left by will and instead claims a share of the deceased spouse's estate. (This is called taking against the will.) The amount of this 'statutory share' or 'elective share' depends on state law.

DEATH TAXES

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who... (more...)
Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who inherit property.

SPECIAL ADMINISTRATOR

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a spe... (more...)
(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a special administrator with particular expertise on art might be appointed to oversee the probate of a wealthy person's art collection, but not the entire estate. (2) A person appointed to be responsible for a deceased person's property for a limited time or during an emergency, such as a challenge to the will or to the qualifications of the named executor. In such cases, the special administrator's duty is to maintain and preserve the estate, not necessarily to take control of the probate process

INTESTATE

The condition of dying without a valid will. The probate court appoints an administrator to distribute the deceased person's property according to state law.

FAMILY ALLOWANCE

A certain amount of a deceased person's money to which immediate family members are entitled at the beginning of the probate process. The allowance is meant to ... (more...)
A certain amount of a deceased person's money to which immediate family members are entitled at the beginning of the probate process. The allowance is meant to help support the surviving spouse and children during the time it takes to probate the estate. The amount is determined by state law and varies greatly from state to state.

GENERATION-SKIPPING TRUST

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income fro... (more...)
A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income from the trust. Because the children (the middle generation) never legally own the property, it isn't subject to estate tax at their death. See generation-skipping transfer tax.

SAMPLE LEGAL CASES

IN THE MATTER OF THE ESTATE OF BEAUREGARD

Discussion. When a will is traced to the testator's possession or to where he had ready access to it and the original cannot be located after his death, there are three plausible explanations for the will's absence: (1) the testator destroyed it with the intent to revoke it; (2) the will ...

Equity One, Inc. v. Estate of Williams

72 Mass. App. Ct. 1108 (2008). EQUITY ONE, INC. v. ESTATE OF ALFRED WILLIAMS & others. No. 07-P-493. Appeals Court of Massachusetts. July 16, 2008. Decision Pursuant to Rule 1:28. Judgment reversed.

REAL ESTATE BAR ASSOCIATION FOR MASSACHUSETTS, INC. v. National Real Estate Information Services

William P. O'Donnell, Anthony J. Vigliotti, Robert F. Kelley, John R. Buckley, Jr., F. Sydney Smithers, IV, & Andrea F. Nuciforo, Jr., for Register of Deeds for Berkshire County & others. ... Matthew J. Maiona for the New England Chapter of the American Immigration Lawyers ...