Boston Bar Association

An annual event not to be missed, the Trusts & Estates Mid-Year Review covers recent federal and state case law, legislation and tax law matters. This year's program touched on:

New Developments Committee: The committee reviewed recent cases involving a premarital agreement that mandated a party to execute an estate plan with certain provisions, a suit for conversion of a joint bank account, a suit against a court-appointed conservator alleging breach of fiduciary duty and malpractice, the undue influence of the settlor of a revocable trust and the effect of a limited power of appointment exercisable in favor of charitable organizations on MassHealth inclusion.

Public Policy Committee: The presentation includeds updates on the status of the Massachusetts Uniform Trust Decanting Act (MUTDA), Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), legislation pertaining to adopted children, the Massachusetts elective share, the Massachusetts estate tax and other pending legislation relevant to Trusts & Estates practitioners.

Tax Law Updates Committee: The committee reports on recent developments in federal tax law that are relevant to estate and tax planning, including a brief update on the current status of the revised Build Back Better Act, recent cases, private letter rulings and other written determinations. Topics to be addressed include estate, gift, GST, and income taxes, IRAs, and charitable planning.