The HuB ~ Summer Newsletter

June 26, 2025

Happy Summer and welcome to our 2nd edition of The HuB*

As summer settles in, we are pleased to share this latest edition. Our aim remains to equip you with insights and practical guidance that helps you, your family, and your colleagues stay informed, prepared, and empowered. Whether you are taking time to pause this season or staying focused on planning ahead, we hope you find value in the perspectives offered here.

As always, we welcome your ideas and feedback. Thank you for continuing to engage with us—and for allowing us to be people you count on.

Mark Elefante, Managing Partner

Insights for You

When Your Child Turns 18: A Checklist of Legal Documents for Parents and Young Adults

Many families are not aware of important legal issues that affect their 18 – 21-year-old children. Proper planning for the legal issues that arise with an 18 – 21-year-old child can help avoid problems later. So, what should parents and young adults consider?

Browse, Click, Scroll. Agree? Online Contracts - Legal implications for consumers and website owners

In today’s digital-first world, nearly every online interaction involves agreeing to some form of terms and conditions. In this article, we help you understand what you are agreeing to when you click Accept and how website owners can enforce online agreements.

Pledges & Promises: Gift Agreements and Gift Acceptance Policy Guidelines

A promise is a promise—but in the world of charitable giving, not every pledge results in a completed gift. Thoughtful planning can foster stronger partnerships between donors and nonprofits—and ensures that generous intentions lead to meaningful, lasting impact. Continue reading to learn more about how documentation and policies can protect both donors and nonprofits.

More than Memories: Part 2 Estate Planning for Vacation Homes

Whether you are looking to own a vacation home for a couple of years or to keep it in the family for generations, the planning you do now can help you avoid challenges down the road. In this four-part series, we discuss ownership structures, tax benefits, estate planning, and tips to help avoid disputes. Continue reading Part 2 to learn more about estate planning strategies.

A Market Update from Hemenway Trust Company: Q1 2025

We are sharing this Market Update from the investment professionals at Hemenway Trust Company, a New Hampshire based private trust company. Continue reading to learn more about the investment team's perspective on sector shifts and global reallocation, the state of the U.S. bond market, recent updates in artificial intelligence and their perspective on what's to come.

Tax Corner

Navigating complex tax decisions with confidence.

Every financial decision—whether personal, business-related, or charitable—carries potential tax implications. In this issue, we highlight tax changes proposed in the One, Big, Beautiful Bill. We are closely monitoring the bill, especially the tax and estate planning implications. Our goal is to help you make informed, tax-efficient decisions tailored to your unique circumstances.

Featured Article:

Key Dates

Reminder

A REAL ID is now required to drive, vote, access federal benefits, and to board domestic flights.

June 30 and July 1

Fiscal year ends and new one begins for some organizations.

August 9 and 10

Massachusetts annual sales tax holiday.

September 15

3rd quarter estimated tax payments due are due.

September 15

Extended Partnership & S-Corp tax returns due are due.

October 29

Massachusetts employers with 25+ employees must comply with the Wage Transparency Act.

Watch List


Some of the Issues We Are Watching

We are always monitoring legal, regulatory, and policy developments that could impact you. Here are a few of the issues we’re keeping an eye on.

Navigating the Federal Funding Environment

Hemenway & Barnes is pleased to partner with the Massachusetts Nonprofit Network to present the 2025 Public Policy Forum Series.

Quentin Palfrey, Director of Federal Funds and Infrastructure for MA joins the next forum on July 29th at 10:00 AM.

Obtaining and Blocking Zoning Variances

Johanna Schneider will lead a continuing education program on the statutory requirements for obtaining a zoning variance and how to successfully challenge and/or defend variance decisions. The webinar is presented by Massachusetts Continuing Legal Education (MCLE) on July 23 at 9:30 to 10:30 AM.

Rooted in Our Community

It's Personal

Since the firm's founding more than 160 years ago, we've prioritized contributing and engaging within the community. Here are a few places we have sought to build connections and support others and welcome your suggestions and collaboration.

Remembering Paul Revere's Midnight Ride

On the 250th anniversary of Paul Revere’s Midnight Ride, Ned Notis-McConarty joined the Lantern Service at The Old North Church to commemorate the “two if by sea” signal from the church’s steeple.

Celebrating 40 Years

In 1985, a crew, including Kurt Somerville, pulled together to start Community Rowing, Inc. Founded on the belief that rowing promotes personal and community growth through teamwork, discipline, and physical fitness, CRI was the first public rowing boathouse in Boston and remains one of the largest in the US.

Creating a Buzz

H&B’s client, The One Hive Foundation, a Vermont-based private foundation, has awarded over $1.7 million in grants to 10 organizations to support urgent pollinator conservation work across Vermont. The grants come amid alarming national reports of severe honey bee colony losses.

Timeless Cello Returns to Stage

A 300-year-old cello is taking center stage thanks to a loan from the Canada Council for the Arts’ Musical Instrument Bank. It’s a privilege to help find innovative forms of impactful philanthropy.

Civics Comes to Life in Mock Town Meeting

H&B Partner and Hingham Town Moderator, Michael Puzo presided at the town’s annual Third Grade Mock Town Meeting, the capstone of a civics curriculum project designed to introduce young Hingham residents to the town’s Open Town Meeting form of government.

Firm News

Welcome to Alan McKenna

Alan E. McKenna has joined the firm as counsel in the Business Law Group. Alan focuses his practice on serving privately held companies and family-owned businesses as a trusted general counsel. With more than 25 years of legal and business experience, he advises clients on a wide range of corporate and transactional matters that support business formation, growth, and ongoing operations.

Topics you want covered?

If there are areas you want to hear more about, or have us cover in future issues, please let us know. At work or in personal matters, life always has its moments - and we are here to help as well as plan accordingly.

*The HuB- Thank you to Oliver Wendall Holmes for coining the term and affiliating it with Boston. While initially satirical, it's been embraced in recognition of the outsized role the area plays in leadership and innovation. We aim to honor it as a source of information and advice.

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