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Dennis Delaney and Kurt Somerville are contributing authors of the new 2016 edition of “Drafting Irrevocable Trusts in Massachusetts”

MCLE

Dennis Delaney, Kurt Somerville

10/11/2016

Skill in drafting appropriate and effective irrevocable trusts is a challenging but indispensable element in an estate planning practitioner's professional repertoire. Drafting Irrevocable Trusts in Massachusetts takes a practical and comprehensive approach to this important but often difficult topic, detailing the basic elements as well as the sophisticated techniques applied in bringing these instruments to life.

The book begins by tackling the overarching tax issues involving income, estate and generation-skipping transfer taxes, and reviewing the administrative and dispositive clauses common to these trusts. It then discusses the issues applicable to particular kinds of trusts, including life insurance trusts; supplemental needs trusts; trusts for minors; GRITs, GRATs and GRUTs; qualified personal residence trusts; charitable split-interest trusts; marital trusts; foreign trusts; and irrevocable trusts holding S-corporation stock. The book includes sample trust instruments, sample clauses, and practice notes. Dennis’s and Kurt’s chapter focuses on Dispositive Provisions.

The book is available in print and electronic formats. For more information, please click here: http://www.mcle.org/product/catalog/code/2050211B00?emcampaignID=17535&emuserID=37

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