2012 News

Massachusetts Considering Legislation that Gives Access to Emails of Deceased Relatives

The Massachusetts Legislature is debating a bill that would give family members and others in charge of Massachusetts decedents access to email accounts of their late loved ones. read more

The Massachusetts Uniform Trust Code

On July 8, 2012, Governor Patrick signed into law the Massachusetts Uniform Trust Code (the “MUTC”). The new law repeals the trust provisions of the Massachusetts Uniform Probate Code, which went into effect earlier this year. read more

The Estate Tax in 2013

The Tax Relief Act of 2010 proscribed the future of the transfer tax system for 2011 and 2012, but what happens in 2013 and beyond is still up in the air. Under current law the estate tax exemption is scheduled to drop significantly from $5,000,000 in 2012 to $1,000,000 in 2013, and the estate tax rate is scheduled to jump from 35% to 55%. read more

The Massachusetts Uniform Probate Code

On March 31, 2012 the Massachusetts Uniform Probate Code (“MUPC”) went into effect at long last. The guardianship and conservatorship provisions of the MUPC have been in place since July of 2009. However, the implementation of the probate and estate provisions was delayed several times while the courts prepared for the overhaul of the probate system and technical changes were worked out. read more