News & Events
Continuing Legal Education "CLE", Legal Clinics & Seminars:2025 Free Legal Clinic (Beverly Council on Aging) 9:00 AM to 12:00 PM:
- January 17th
- April 18th
- July 18th
- October 17th
To view the current Newsletter of the Beverly Council on Aging, visit: https://mycommunityonline.com/organization/beverly-council-on-aging
Additionally, Attorney Younger frequently gives presentations with the Massachusetts Bar Association, Massachusetts Continuing Legal Education, Committee for Public Counsel Services, among other organizations.
Committee for the Advancement of the Probate and Family Court ("CAPFC"):
Together with more than a dozen other lawyers, Attorney Younger founded the CAPFC. Recognizing that the Probate and Family Court serves individuals across the Commonwealth of Massachusetts during some of their most challenging life events, our membership believes the Court deserves a champion. The CAPFC seeks to leverage our membership of volunteers to produce insightful datasets, increase the Court's visibility among decision-makers, and ultimately seek legislative change and to join the leaders of the Probate and Family Court to further access to justice and share in the effort to seek funding. The CAPFC
Mission Statement is:
"The Committee for the Advancement of the Probate and Family Court endeavors to support the Court's access to justice goals through increased visibility, informed policy recommendations, and legislative advocacy for the benefit of the judiciary and Commonwealth, and in particular the probate law practice of the Court."
For more information about the CAPFC, visit: https://macapfc.com
Guardian ad Litem "GAL" Training for Category D:
On October 10, 2023, Attorney Younger Co-Chaired and presented the work of a years-long process to promulgate updated standards for Category D GALs, together with Co-Chairs Evelyn Patsos (Administrative Office of the Probate & Family Court), Hon. Lisa A. Roberts (ret., Plymouth County Probate & Family Court), Hon. Edward F. Donnelly (Middlesex County Probate & Family Court), John G. Dugan (Doherty, Dugan, Cannon, Raymond & Weil PC), Janice C. Nigro (Nigro, Pettepit & Lucas LLP), and panelists Lisa M. Cukier (Rubin and Rudman LLP), Maureen E. Curran (Conn Kavanaugh Rosenthal Peisch Ford LLP), and James E. Feld (James E. Feld, Attorney at Law). To complete the on-demand webcast ("PLB24"), please contact Marc D'Antonio at MDANTONIO@MASSBAR.ORG.
Massachusetts Estate Tax:
Massachusetts has the nation's second lowest threshold for its state estate tax, which kicks in at only $2,000,000. This threshold was increased in 2023 for the first time since 2006. Two recent changes to the Massachusetts estate tax have taken place: (1) the law was amended by providing a "credit" for $99,600, which eliminated tax liability on estates of under $2,000,000 (October 4, 2023), and (2) the law was clarified only to apply to Massachusetts property, and not to property located outside of Massachusetts (September 16, 2024). Estates that filed an estate tax return in 2023 may be eligible for a refund, since the threshold at the beginning of the year was $1,000,000 and thereafter increased to $2,000,000. Estates of decedents dying prior to January 1, 2023 were subject to the $1,000,000 threshold, whereas estates of decedents dying after January 1, 2023 enjoy an increased threshold of $2,000,000. For more information about the Massachusetts estate tax law, visit: https://www.mass.gov/info-details/faqs-new-estate-tax-changes
Federal Estate Tax:
The federal estate tax threshold is $13,990,000 (in 2025), but it is scheduled to "sunset" on January 1, 2026 to approximately $7,000,000. The automatic sunsetting of the increased threshold is likely to be changed by Congress and the President.
Corporate Transparency Act ("CTA"):
The CTA was enacted by Congress in 2019. It was designed to provide law enforcement with beneficial ownership information for the purpose of detecting, preventing and punishing terrorism, money laundering and other misconduct through business entities. Through the Financial Crimes Enforcement Network (FinCEN), a bureau within the United States Department of the Treasury, virtually all corporate entities in America are required to report their Beneficial Owner Information ("BOI") on BOI Reports. There is no fee for the filings, and more information can be found at: https://fincen.gov/
FinCEN reports regarding ongoing federal litigation: "In light of a recent federal court order, reporting companies are not currently required to file beneficial ownership information with FinCEN and are not subject to liability if they fail to do so while the order remains in force. However, reporting companies may continue to voluntarily submit beneficial ownership information reports.
Current Status of Texas Top Cop Shop, Inc., et al. v. Garland, et al., No. 4:24-cv-00478 (E.D. Tex.) and Voluntary Submissions" Additional information can be found here: https://fincen.gov/
Massachusetts Homestead Act:
In 2024, Massachusetts enacted the Act Relative to the Estate of Homestead, thereby increasing the declared homestead protection from $500,000 to $1,000,000. Additionally, people age 62+ ("elderly" under the law) enjoy an additional increase in protection up to $2,000,000 for an elderly couple. Homestead declarations protect against attachment, seizure, execution on judgment, levy or sale for the payment of debts.
More information about the Homestead Act can be found here: https://www.sec.state.ma.us/divisions/registry-of-deeds/homestead-faq.htm