Aug
20

The De Facto Parent

Non-traditional family arrangements are more common than ever. Single individuals are seeking to become the legal parent of a child outside of a marriage or committed relationship, whether biologically or through adoption. Often, the child’s legal parent enters into a relationship with someone who assumes caretaking functions for that child, and develops, over time, a… Continue reading »

Aug
20

Tax Free Gifting

You may be aware that the federal estate tax, which was repealed for 2010, resumes in 2011 on estates with assets exceeding $1 million dollars. The Massachusetts estate tax remains in effect and also taxes estate assets over $1 million. In addition to worrying about estate taxes, the law also requires you to pay a… Continue reading »

Aug
20

What’s in a Name?

I recall the time, as a joke, a relative made a piece of ceramic “art” and signed it “Picasso.” He then told our family that he had purchased an original ceramic ashtray by the late, great artist. We all had a good laugh. But had this event happened today, and if Picasso were still alive,… Continue reading »

Aug
20

Using Strategic and Tactical Decision Making to Control Litigation Costs

It is, perhaps, too obvious to be worth noting that the costs of litigation are a primary source of friction between clients and their attorneys. Though a good attorney will do his or her best to advise a client of the likely costs of litigation at the outset of a case, all too often, as… Continue reading »