Attorney Brittany Hinojosa Citron Discusses The Income Tax Differences Between Revocable and Irrevocable Trusts, for this week's Smart Counsel for Lunch. Please watch and if you have any questions or want to learn more please call us at 781 461-1020.

Transferring a home or other real estate into a revocable living trust is a common estate planning strategy designed to avoid probate, maintain privacy, and streamline management of property during incapacity. While the concept sounds straightforward, the process can raise legal, financial, tax, and practical issues that are often overlooked.

On this week's Smart Counsel for Lunch, Attorney Leah Kofos helps you understand these considerations to help prevent unintended consequences and costly corrections later.

To read more visit: https://ssbllc.com/key-issues-to-be-aware-of-when-transferring-real-estate-to-a-revocable-trust/

It’s now 2026, and many of us are looking for ways to start the new year on a good foot. In this week’s Smart Counsel for Lunch, Attorney Sean Downing looks at 5 Estate Plan New Year’s Resolutions. Read here: https://ssbllc.com/5-estate-plan-resolutions/

As the holidays race toward us, our thoughts turn to the perfect gift for everyone on our list. It is also the time of year when many of our clients think about making larger gifts to family members and want a refresher on the gifting rules.

Although understanding the gift tax rules is important, there are other factors beyond those rules that should be considered if you are considering making a large gift, whether during the holidays or at any time of year. One of the least understood but more important factors is basis, which is impacted by whether an asset is gifted or inherited.

Please visit our website to read more: https://ssbllc.com/to-gift-or-not-to-gift-understanding-basis/

On this week’s Smart Counsel for Lunch series, Attorney Brittany Hinojosa Citron explains the difference between an heir and a beneficiary. If you have any questions or want to learn more, please call us at 781-461-1020 or visit our website at https://ssbllc.com/

Most people feel honored to be named as a successor Trustee as it signifies that the grantor (trust maker) has great faith and confidence in them. However, with that honor comes a lot of responsibility and potential liability if the Trustee does not carry out their duties properly and timely.

In this video, Attorney Sean Downing walks through 5 key things to know when you step into the role of Successor Trustee.

For more information visit ssbllc.com or call 781-461-1020.

Attorney Leah Kofos is reintroducing herself as a trusted member of the Samuel, Sayward & Baler team. 🌿⚖️ In this video, Leah explains how she helps clients protect what matters most through thoughtful, personalized estate planning and guidance.

Please watch and if you have any questions or want to learn more please call us at 781 461-1020.

On this week's edition of Smart Counsel for Lunch, Attorney Leah Kofos discusses what it means to be named as a Trustee.

To learn more, please call us at 781-461-1020 or visit us at: https://ssbllc.com/

Attorney Brittany Citron breaks down Massachusetts’ new real estate withholding rules for nonresident sellers under 830 CMR 62B.2.4.

If you own real estate in Massachusetts and plan on moving out of state before you sell your property, you need to know this.

Please watch and if you have any questions or want to learn more please call us at 781 461-1020.

Attorney Sean Downing breaks down five reasons to avoid probate—time, cost, privacy, contest risk, and court oversight—and simple ways a trust-based plan can keep your estate on track.

Read more at: https://ssbllc.com/

Attorney Leah Kofos discusses our Fall Newsletter, 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.

Please find the newsletter here:

https://ssbllc.com/wp-content/uploads/2025/10/ssbn-oct-25.pdf

Attorney Brittany Hinojosa Citron Discusses National Estate Planning Awareness Week - Special Announcements and Upcoming Seminar, for this week's Smart Counsel for Lunch. Please watch and if you have any questions or want to learn more please call us at 781 461-1020 or visit our website at https://ssbllc.com/.

Learn about probate, guardians, and what you can do to prepare.
📢 Join us for an exclusive seminar about Estate Planning for Young Families hosted by Attorney Leah Kofos right here in the office at SSB. Learn about probate, guardians, and what you can do to prepare. ✨

📅 November 6, 2025 🕓 6:00 pm📍 Samuel, Sayward & Baler, 858 Washington Street, Suite 202, Dedham, MA

Seats are limited - sign up today!

https://www.eventbrite.com/e/estate-planning-for-young-families-tickets-1804349400629

Selecting the people who will act on your behalf when you can no longer do so is one of the most personal and consequential choices you’ll ever make. Whether you are thinking about who to name in your Health Care Proxy, Power of Attorney, Will, or Trust, each decision involves more than simply identifying someone you care about. These roles demand individuals who are capable, trustworthy, and aligned with your values. They will be your voice and steward when you are unable to speak or act for yourself, so careful consideration is essential.

What Makes a Good Fiduciary

At the heart of every fiduciary role is trustworthiness. A fiduciary must act solely in your best interest, without personal gain or bias. This means choosing someone who has demonstrated honesty and reliability in past situations - someone whose word and actions you can count on.

Read more: https://ssbllc.com/in-good-hands-what-to-consider-when-naming-fiduciaries/

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.

By Brittany Hinojosa Citron

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.

Read more:
https://ssbllc.com/five-things-to-do-when-a-loved-one-passes-away-2/

This week we feature Attorney Sean Downing's Smart Counsel interview with Chelsea Lanson from HESSCO. Sean and Chelsea discuss HESSCO 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/

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.

Register Here:

https://www.eventbrite.com/e/the-pitfalls-of-probate-what-you-should-know-how-to-avoid-it-tickets-1661685860139

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.

Read more here:

https://ssbllc.com/lawyers-are-expensive-so-why-do-i-need-one/

Attorney Brittany Hinojosa Citron Discusses A Trap for the Unwary: RMD for 2025, for this week's Smart Counsel for Lunch. Please watch and if you have any questions or want to learn more please call us at 781 461-1020.