Attorney Sean Downing discusses What is Probate? on our Smart Counsel for Lunch Series. Please watch and if you have any questions or want to learn more please call us at 781 461-1020.
Articles and Blogs
Five Things To Do When a Loved One Passes Away
Dealing with the death of a loved one is a challenging and emotional process. Whether the passing was expected or unexpected, managing their affairs can be difficult to think about while dealing with the grief and loss of a loved one, and you may need guidance throughout the process. Here are five things you should consider doing after a loved one’s death:
1. Arrange Burial and Memorial Services According to the Loved One’s Wishes
If the deceased was forward-thinking enough to pre-arrange and/or pre-pay their funeral when also preparing their estate plan, then contact the funeral home with which these arrangements were made. If no plan was put in place before death, contact a reputable funeral home to guide you through the burial and memorial service process.
As part of an estate plan, the deceased may have prepared a Directive as to Remains. A Directive as to Remains is a document that instructs the deceased’s Personal Representative (the person named in the Will who is responsible for administering the estate) to arrange the deceased’s burial or cremation and funeral/memorial services as directed in that document. Your loved one alternatively may have written down similar wishes in a letter of instruction. Carefully review your loved one’s estate planning documents to learn if the deceased left such instructions so that his or her wishes are carried out.
2. Find and Organize Important Documents
Hopefully your loved one showed you where they keep important documents like their Will, income tax returns, financial account statements, and bills that are regularly paid. This information will be necessary for settling and administering the deceased’s estate. Look for these documents and gather as much information as you can.
If the deceased named you as the Personal Representative of their estate, then you will need death certificates for the deceased. You should obtain about 5 to 10 death certificates to provide to financial institutions, life insurance companies, and the court if probate is necessary.
Locate a safe but easily accessible place where you can store this information as you will refer to and use it often. Do not throw away any financial records or legal documents until you know you will not need them for tax filings, asset valuation, or other purposes.
3. Secure Property of the Estate
Your loved one may have several different types of assets in their estate at death. In every case, the Personal Representative (or Trustee if there is a Trust) is responsible for ensuring the deceased’s property is secure and protected for the beneficiaries of the estate. For example, it is important to safely store valuable jewelry and artwork. Similarly, any real estate should be securely locked (perhaps even change the locks) and regularly visited to ensure the real estate and the deceased’s personal belongings are secure. In fact, it is an obligation of the Personal Representative to do so, and they may be liable if such measures are not taken and damage occurs to the property. The Personal Representative should also maintain or obtain insurance in connection with the deceased’s assets, as necessary, and may need to have some or all of them appraised for estate administration and/or estate tax purposes.
4. Contact an Estate Planning and Administration Attorney
The settlement of an estate can be incredibly complex depending on the assets and beneficiaries involved, and the provisions of the deceased’s estate plan. The Personal Representative should contact an attorney to guide and assist them through the process of completing and filing the required documents to be appointed as Personal Representative by the probate court, gathering assets, paying appropriate expenses, and making distributions, to avoid failing to fulfill their obligations. This is especially important if the estate assets are valued at over $2 million and a Massachusetts estate tax will be payable, or if it is anticipated that MassHealth (Medicaid) may file a claim against the estate to be reimbursed for any MassHealth benefits (for home care or nursing home care) received by the deceased during their lifetime.
Keep in mind that the administration of an estate typically takes at least one year, so you may want to take the tortoise’s point of view – slow and steady wins the race. You want to be thorough and properly navigate the legal and financial aspects associated with administering the estate.
5. Communicate and Work Together
On top of the issues mentioned above, estate administration can be made more difficult if there are strained relationships between the beneficiaries, which often also includes the person who is serving as Personal Representative. Perhaps there is a history of family disharmony. Perhaps multiple beneficiaries are sentimentally attached to mom’s diamond engagement ring and they must decide who gets to keep it. The only person who wins when there are disagreements between beneficiaries that cannot be resolved is the attorney who gets paid to resolve them via negotiation or court action. Instead, consider embracing the three C’s as much as possible when working with each other: Communication, Cooperation and Compromise. Try offering support to each other during this difficult time.
Estate administration can be a juggling act where the Personal Representative is managing several different responsibilities all at once, including fulfilling the wishes of the deceased and the Personal Representative’s obligations to the beneficiaries. An estate planning attorney knowledgeable in the process of estate administration can guide you through that process in a correct and efficient manner so that you have peace of mind when all is complete—hopefully with family relationships intact, which is most likely what your loved one would have wanted when setting up their estate plan.
Attorney Brittany Hinojosa Citron is a senior associate attorney at Samuel, Sayward & Baler LLC which focuses on advising its clients in the areas of estate planning, estate settlement and trust administration. This article is not intended to provide legal advice or create or imply an attorney-client relationship. No information contained herein is a substitute for a personal consultation with an attorney. For more information or to schedule a consultation with one of our attorneys, please call 781-461-1020.
October 2025
© 2025 Samuel, Sayward & Baler LLC
Attorney Sean Downing’s Smart Counsel Interview with Chelsea Lanson from HESSCO
This week we feature Attorney Sean Downing’s Smart Counsel interview with Chelsea Lanson from HESSCO. Sean and Chelsea discuss HESSCO’s services.
HESSCO is the Aging Services Access Point (ASAP) and Area Agency on Aging (AAA) for South Norfolk County in Massachusetts, HESSCO’s mission is to help older adults and individuals living with a disability remain safe and independent at home for as long as possible.
Learn more: https://hessco.org/
Smart Counsel LIVE!: In-Person Seminar on the Pitfalls of Probate
Join us for an exclusive seminar on the Pitfalls of Probate hosted by Attorneys Brittany Hinojosa Citron and Leah Kofos right here in the office at SSB. Learn what probate really means, how it works, and what you can do to prepare. Seats are limited – sign up today!
October 2, 2025 6:00 pm Samuel, Sayward & Baler, 858 Washington Street, Suite 202, Dedham, MA.
Lawyers Are Expensive – So Why Do I Need One?
It’s no secret: lawyers can be costly. So it’s understandable that many people wonder if they really need one – especially when it comes to estate planning, probate, or administering a trust after someone dies. But here’s the reality: while lawyers may seem expensive upfront, the right lawyer can save you time, stress, and potentially much more money down the line.
If you’ve been named as a Personal Representative of a Will or Trustee of a Trust, you’ve been placed in a fiduciary role – which means that you’re legally obligated to act in the best interest of someone else. It’s not just a matter of paying some bills and distributing assets. You have real legal responsibilities and can be personally liable for mistakes.
Common pitfalls include:
- Misinterpreting the terms of a trust or will
- Missing important deadlines for tax filings or creditor notifications
- Failing to properly account for funds
- Making distributions too early, or in the wrong amounts
- Mishandling assets or overlooking the need for court filings
Even innocent errors can result in disputes with beneficiaries or, worse, lawsuits. A skilled attorney helps you avoid these risks, providing clear guidance tailored to your specific duties and the laws of your state.
So how do you choose a lawyer?
Not all lawyers are created equal. Many attorneys market themselves as estate planners, focusing on drafting wills, trusts, and other planning documents. That’s an essential skillset — but not the only one you should look for.
If you’re choosing someone to help create your estate plan (or to guide you in a fiduciary role), look for an attorney who also handles estate and trust administration. Why? Because they bring a practical, experience-based perspective to the process.
An attorney who has seen how trusts and estates play out after death will draft better documents during life. They’ll know which provisions cause confusion, which funding methods lead to delays, and how to structure things to make life easier for your future Personal Representative or Trustee. They won’t just give you a binder full of documents — they’ll give you a roadmap to making it all work.
This insight can be the difference between an orderly, efficient estate process and one bogged down in costly delays, court involvement, or family conflict.
Legal documents often look good on paper. But the true test of an estate plan is how it functions in real life. An experienced attorney brings something critical to the table: the ability to distinguish between what’s technically legal and what actually works.
Let’s be honest: experienced lawyers aren’t cheap. But there’s a reason for that. You’re not just paying for documents or court filings – you’re paying for peace of mind.
A well-qualified attorney not only ensures that your documents are legally sound and tailored to your goals, but also that your Trust is properly funded, your fiduciary responsibilities are clearly defined and as easy as possible to carry out, and that potential risks are identified and addressed before they become costly issues. In essence, the right lawyer prevents a situation in which your loved ones are left to “just figure it out” after you’re gone.
If you’re taking on the responsibility of a fiduciary – or planning your own estate – investing in the right legal guidance now can prevent much greater expense (and heartache) later.
Bottom line: You don’t just need a lawyer – you need the right lawyer. One with real-world experience in both planning and administration. One who knows how things go wrong, and how to get them right. One who sees beyond the theory and helps you plan for real life. Yes, it may cost more upfront. But in the long run, it’s one of the best investments you can make – for yourself and for those you care about.
Five Things to Know About the Massachusetts Estate Tax
As the summer ends, the school year begins, and Halloween looms, the fun and games are over and our thoughts turn to two of our favorite topics, death and taxes. As you may know, the federal estate tax law allows you to leave $13.99 million to your heirs estate federal tax free. This federal estate tax “exemption” is scheduled to increase to $15 million on January 1, 2026, and will be indexed for inflation thereafter, allowing a married couple (with proper tax filings at the death of the first spouse to die) to leave a combined $30 million to their heirs free of federal estate tax. However, here in Massachusetts we are one of only twelve states and the District of Columbia that impose a separate state estate tax. If you live in Massachusetts or own real estate here it is understandable why death and taxes may be two of your favorite topics, since there is much to talk about. Here are five things to know about the Massachusetts estate tax.
1. Massachusetts Estate Tax Exemption. The Massachusetts estate tax is a one-time tax due nine months after death and based on the value of the assets owned by the deceased person on the date of their death. The law changed effective January 1, 2023, to increase the Massachusetts estate tax exemption to $2 million. The exemption is the amount you may leave to your heirs without paying any estate tax. Previously, the Massachusetts estate tax exemption stood at $1 million; however, that was more like a cliff than an exemption. If the value of the estate at death was over $1 million in value, the estate was taxed starting at the first dollar of value. With the recent estate tax change, Massachusetts has a true $2 million exemption, which means the estate is taxed only on the amount over $2 million. Massachusetts imposes estate tax based on a graduated rate schedule ranging from 7.2% for estates just over $2 million to 16% for estates over $10 million. For example, if you die with assets of $2.5 million in Massachusetts, the estate tax due would be approximately $39,200. If you die within an estate of $5 million your estate will pay an estate tax of approximately $292,000.
2. Eliminating or Deferring the Estate Tax Due. There are ways to eliminate or defer the estate tax that may be payable at your death. Assets left to charity pass free of estate tax. If you are feeling especially generous and leave your entire estate to a charity, regardless of the value of your estate, there will be no estate tax payable at your death. Most people who are married leave their estate to their spouse, and this will also result in no estate tax payable at the death of the first spouse to die. However, at the death of the surviving spouse, when assets typically pass to children or other family members, an estate tax will be due if the value of the surviving spouse’s estate exceeds $2 million. Certain trusts can be prepared as part of an estate plan that addresses estate tax planning, typically called “credit shelter trusts,” that can shelter a portion of the estate of the first spouse to die in trust for the benefit of the surviving spouse in such a way that those trust assets are not taxed in the surviving spouse’s estate. These types of trusts are commonly used to significantly reduce (if not completely eliminate) the estate tax that will be paid at the surviving spouse’s death, thereby saving taxes for the children or the heirs who inherit the estate after the surviving spouse passes away. There are other types of trusts that can be used to further reduce the estate tax for larger estates.
3. Deathbed Gifts. A discussion of death and taxes would not be complete without a mention of deathbed gifts. In Massachusetts, it is possible to make gifts immediately before death and have those gifts not be considered part of the taxable estate of the gift giver. Therefore, if you have a taxable estate and are in poor health, you might consider making gifts of assets to your heirs prior to your death in order to reduce the estate tax that will be paid after your death. Cash is an excellent asset to give in these circumstances. It is very important to keep in mind two things when making deathbed gifts: (1) if you make a gift of appreciated assets such as real estate or investments, the recipient takes the tax basis of the gift giver, and (2) when a person dies owning appreciated assets under current tax law the tax basis of those assets automatically increases at death to equal the value of the asset on the date of death (the so-called “step-up” in basis), essentially wiping out the unrealized capital gain on those assets. Therefore, in many circumstances, it is more valuable to retain highly appreciated assets until death, even if Massachusetts estate tax may need to be paid on the value of the estate, in order to eliminate the unrealized capital gain and the capital gain tax that would need to be paid if those assets are sold after death, as the capital gain tax is often greater than any estate tax that would be paid.
4. Getting Out of Dodge. Many clever folks think about moving to another state to avoid the Massachusetts estate tax. In a word, this is easier said than done. Many of our fellow New England states also have their own separate state estate tax (Vermont, Maine, Rhode Island, Connecticut). If you are considering a move to the lovely state of New Hampshire, which does not have a separate state estate tax, keep in mind that the Massachusetts Department of Revenue will closely examine your ties to Massachusetts at your death to determine if you were domiciled in this state and are therefore subject to Massachusetts estate tax – even if you claim to live in another state. There are many factors the state looks at, including things like where you file your state income taxes, where your doctors are located, where you vote, where your cars are registered, where you belong to clubs and organizations, and where your bills are mailed. For income tax purposes, the length of time you spent in the other state is important, however for estate tax purposes where you intend to be domiciled is crucial. And if you continue to own real estate in Massachusetts, see consideration #5 below.
5. Non-Residents Owning Massachusetts Real Estate. The recent updates to the Massachusetts estate tax law clarified that if you are Massachusetts resident owning real estate in another state, the value of that out of state is real estate is not includable when calculating the value of your Massachusetts estate on which Massachusetts estate tax is payable. However, if you are an out of state resident owning Massachusetts real estate, you may owe Massachusetts estate tax to the Commonwealth of Massachusetts at your death proportionate to the value that real estate bears to your total estate if the value of your total estate is in excess of the Massachusetts estate tax exemption. Therefore, for those of you intending to keep your house on the Cape and move to New Hampshire to avoid Massachusetts estate tax, be aware that you will not avoid the tax completely even if you successfully change your domicile to New Hampshire. There may be strategies that can be used to change the nature of what you own in order to avoid the estate tax, but this must be done taking into account all the facts and circumstances.
There are so many interesting things to know about the Massachusetts estate tax. Every client’s situation is unique in terms of the value of their assets, the type of assets they own, who their beneficiaries are, how the estate and capital gain tax laws will impact their estate at their death, and whether tax planning is appropriate and advised based on their goals and the nature of their assets. For all of these reasons, it is important to get the advice of an estate planning attorney with experience in estate tax planning if you have assets valued at more than $2 million and you are a Massachusetts resident or own real estate here. If you are interested in doing estate tax planning to reduce your estate tax as much as possible and preserve the maximum amount of your stay for your heirs, please be in touch – we are happy to assist you.
Attorney Leah A. Kofos is an associate attorney with the Dedham firm of Samuel, Sayward & Baler LLC, which focuses on advising its clients in the areas of trust and estate planning, estate settlement, and elder law matters. This article is not intended to provide legal advice or create or imply an attorney-client relationship. No information contained herein is a substitute for a personal consultation with an attorney. For more information visit ssbllc.com or call 781-461-1020.
© 2025 Samuel, Sayward & Baler LLC
The Importance of Incapacity Documents (Health Care Proxy & POA)
Attorney Sean Downing discusses The Importance of Incapacity Documents (Health Care Proxy & POA) for Young Adults, on our Smart Counsel for Lunch Series. Please watch and if you have any questions or want to learn more please call us at 781 461-1020.
New Report from the FTC on Scammers and How Seniors Can Use Estate Planning to Help Protect Their Assets
Scammers are on the rise, and there is now real data to prove it. On August 7, 2025, the Federal Trade Commission (FTC) reported that there has been a more than four-fold increase since 2020 in reports from older adults who say scammers have stolen $10,000 or more from them. According to the FTC, combined losses reported by people 60 and over who lost more than $100,000 increased eight-fold in the last four years. You can read the article in its entirety by clicking here.
As technology and artificial intelligence advances, scammers are becoming more sophisticated in their tactics. Scammers may call you with a fake family emergency or a fake problem to persuade you to transfer money out of your account. It is important to stay vigilant and trust your gut when something seems “off.”
Unfortunately, however, older adults are more susceptible to scams for a variety of psychological, social, and financial reasons. Seniors are often targeted not because they are careless, but because scammers deliberately prey on traits like trust, compassion, and financial stability. Furthermore, people typically experience memory issues or even cognitive decline as they get older, affecting judgment and decision-making. It is difficult enough as it is to keep up with technology and to spot fake websites or phishing attempts, much less for one with cognitive issues.
Fortunately, having a good estate plan in place can help seniors and aging adults keep their finances and decisions safe by building protections into their Power of Attorney and Trust.
1. Durable Power of Attorney
A Durable Power of Attorney appoints someone (an “attorney-in-fact”) to make financial decisions if the maker (the “principal”) is unable to make those decisions themselves. The idea is that the Power of Attorney isn’t used until the principal becomes unable to manage their finances themselves; however, the Power of Attorney should be drafted to allow the attorney-in-fact to act immediately on the principal’s behalf regardless of the principal’s health status. This avoids delays in emergency situations and prevents disputes over capacity.
Drafting the Power of Attorney this way also helps protect the principal’s assets should the attorney-in-fact suspect that the principal is being scammed. The attorney-in-fact will have the legal ability to intervene in this emergency and stop fraud from happening in real time.
2. Trust
Holding assets in a trust is another strategy to use in an estate plan to protect assets from scammers. There are numerous types of trusts out there, but keeping assets in a revocable trust allows the creator of the trust (the “grantor” or “settlor”) to control their assets while allowing a successor trustee to step in and manage things if the grantor starts showing signs of vulnerability. A grantor can also build oversight into their trust by appointing a trustee to serve with them (a “Co-Trustee”) so that any large transactions or withdrawals from financial accounts need approval from the Co-Trustee.
Although a Durable Power of Attorney and a trust cannot 100% guarantee that one’s assets are protected from scammers, a thoughtful estate plan can help safeguard a loved one’s finances from those who might try to take advantage. By working with an experienced estate planning attorney, seniors and older adults can create documents that not only reflect their wishes but also build in practical safeguards against modern scams.
Attorney Brittany Hinojosa Citron is a senior associate attorney with the law firm of Samuel, Sayward & Baler LLC which focuses on advising its clients in the areas of trust and estate planning, estate settlement, and elder law matters. This article is not intended to provide legal advice or create or imply an attorney-client relationship. No information contained herein is a substitute for a personal consultation with an attorney.
August 2025
© 2025 Samuel, Sayward & Baler LLC
The Pitfalls of Estate Planning and AI
Attorney Sean Downing discusses The Pitfalls of Estate Planning and AI, for our Smart Counsel for Lunch Series. Please watch and if you have any questions or want to learn more please call us at 781 461-1020.
5 Things to Know About Funding Your Trust
Creating a trust is a smart step toward protecting your assets and making sure they are distributed according to your wishes. But setting up a trust is only half the job – funding it properly is what makes it work. Unfortunately, many people overlook this step, leaving their assets exposed to probate or other unintended consequences. Below are five crucial things you should know about funding your trust to ensure it does exactly what you want it to do.
1. If assets aren’t funded, then they won’t avoid probate. One of the biggest misunderstandings about trusts is the belief that simply signing the documents means your estate will avoid probate. Not so. If you don’t retitle your assets into your trust or name your trust as the beneficiary where appropriate, any assets held in your sole name stay outside the trust and will pass through your Will instead.
In that case, the assets will still make it to your trust – but first they have to go through the probate process. Probate can be time-consuming, expensive, and public – exactly what most people create a trust to avoid. Funding your trust correctly ensures that your wishes are carried out privately and efficiently, just as you intended.
2. Different types of accounts are funded differently! Funding your trust isn’t a one-size-fits-all process. Each type of asset has its own best method for being incorporated into your trust – and what works for one may not work for another.
Non-retirement accounts like checking, savings, or brokerage accounts are generally retitled into the name of your trust. In some cases, these types of assets may remain titled in the individual’s name and their trust is designated as the beneficiary. Life insurance policies can also name your trust as the beneficiary, which can be especially useful if you don’t want the proceeds going directly to young children or minors.
When it comes to retirement accounts like IRAs or 401(k)s, however, the trust is never the owner – only the beneficiary. And even then, naming the trust as the beneficiary must be done carefully. If you’re married, it’s usually recommended that your spouse be named the primary beneficiary to preserve certain tax advantages, with the trust listed as the contingent beneficiary. In some cases, it may even be beneficial to name individuals as beneficiaries instead of your trust, depending on your goals and the terms of your trust.
Every family situation is unique, so it’s essential to get specific advice from an experienced estate planning attorney to ensure your designations are right for you and won’t cause unintended tax consequences.
3. You May Need to Provide a Certification of Trust. When you transfer accounts into your trust, banks or financial institutions will want proof that the trust exists and that you have the authority to act for it. The law says that financial institutions can rely on a document called a Certification of Trust, which summarizes the key provisions without revealing all the private details like beneficiaries. However, some banks have stricter internal policies and may demand to see the entire trust agreement. In some cases, banks and financial institutions may ask to see the original documents, not copies. As such, when you’re funding your trust, be prepared to provide this documentation and always keep your original documents safe. If the bank employee insists on seeing your original trust, don’t leave the bank until you get your original trust back.
4. Remember Future Assets! Funding your trust isn’t a one-time project. Life changes and so will your asset portfolio. People often acquire new bank accounts, investment accounts, or real estate after their initial trust funding, but forget to transfer these new assets into the trust. One of the reasons to have regular check in meetings with your estate planning attorney – every two to five years – is to review your trust funding. These check-ins help you catch any gaps before they create big headaches later.
5.Get Confirmation and Keep Records. Sometimes, even when you’ve done everything right on your end, banks or insurance companies drop the ball. It’s not uncommon for a bank to say they’ve changed the title or beneficiary designation but then fail to follow through. Or they might update one account but not another held with the same institution.
Always get written confirmation that your accounts have been retitled correctly or that beneficiary designations have been updated. Keep copies of this paperwork with your trust documents. This simple step can save your family from confusion and delay down the road.
Every situation is different, and your trust should reflect your unique life, family, and objectives. A well-drafted trust is a powerful tool, but it’s only effective if it’s properly funded and maintained over time. A good estate planning attorney will give you written instructions on how to properly fund your trust based on your assets and your specific goals. By understanding how each of your assets should be titled or designated, keeping clear records, and checking in regularly with your estate planning attorney, you ensure your plan stays current with your life’s changes. With your trust fully funded, you can rest easier knowing you’ve done everything you can to protect your legacy and provide for the people and causes that matter most to you.
Attorney Leah A. Kofos is an associate attorney with the Dedham firm of Samuel, Sayward & Baler LLC, which focuses on advising its clients in the areas of trust and estate planning, estate settlement, and elder law matters. This article is not intended to provide legal advice or create or imply an attorney-client relationship. No information contained herein is a substitute for a personal consultation with an attorney. For more information visit ssbllc.com or call 781-461-1020.
© August 2025 Samuel, Sayward & Baler LLC