News & Events

2004-2005 Program Archive

• Dinner and Board Meeting
  Date: Tuesday, June 14, 2005
  Time: Pre-Dinner Program 4:45 p.m.; Program 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "The Ins and Outs of Nursing Home Admission, Discharge, and Transfer"
  Speakers: Rebecca J. Benson, Esq., Boston, MA; Emily B. Saltz, MSW, LICSW, Newton, MA
  
  Pre-Dinner Program Summary: This program will be unstructured and designed to provide an interactive forum for discussion. The pre-dinner program will start at 4:45 p.m. and run for approximately an hour before dinner. The topic for the June 14th meeting will be "Protecting Transferred Funds".
  
  We all advise clients on "half-a-loaf" planning for Medicaid eligibility and asset preservation, but what happens to the funds after they are transferred? Do children of clients hold them as a constructive trust for the benefit of their parents? Should children create a trust to hold title to the funds transferred? What prevents these trusts from being treated as countable assets by the Division of Medical Assistance? Would the purchase of annuity change the determination of countability?
  
  Come to this program prepared to discuss your ethical concerns about such arrangements. If you have a case history or hypothetical that you believe would be instructive, please forward an abstract of the facts to Harry S. Margolis before June 9.
  
  Facilitating the discussion will be:
  
  Harry S. Margolis, Esquire Past President of the Mass. Chapter and elder law practitioner in Boston.
  
  Program Summary: Many of our clients have a loved one in a nursing home or contemplating placement in a nursing home. This program will review the essential legal issues in the nursing home admissions process, nursing home contract do's and don'ts, as well as the clinical aspects of nursing home admission that should be reviewed with your client. Once admitted to a nursing home, elders often face transfer or discharge based upon the nursing home’s determination of care needed. This program will review the legal issues regarding the appropriateness of discharges and transfers and the remedies available to protect the elder from forced removal. To complement the legal perspective, a geriatric care manager will provide practical information regarding approaches attorneys can take to ensure that clients gain entry to the nursing home of their choice; transfer and discharge issues; and advocating for quality care for nursing home residents.
  
  
• Dinner and Board Meeting
  Date: Tuesday, April 26, 2005
  Time: Pre-Dinner Program 4:45 p.m.; Program 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "How are Common Probate Avoidance Techniques Treated Under MassHealth"
  Speakers: Robert Morrill, Esq., Wellesley, MA; Francis X. Small, Esq., Milford, MA; Christine M. Tree, Esq., Fitchburg, MA
  
  Pre-Dinner Program Summary: This program will be unstructured and designed to provide an interactive forum for discussion. The pre-dinner program will start at 4:45 p.m. and run for approximately an hour before dinner. The topic for the April 26th meeting will be "Using Mediation in Elder Law".
  
  While the family disputes we encounter may not generate special acts of Congress, we all have had to deal with families in turmoil over medical decisions, nursing home care, abuse of powers of attorney, and estate disputes. Elder Decisions is a group of experienced mediators who focus on the problems we know so well: living arrangements, estate and trust conflicts, medical decisions, and family communications. We can learn how mediators can be of help in our troublesome cases and discuss when mediation is appropriate. Facilitating the discussion will be:
  
  Blair Tripp, MBA, of Elder Decisions, Lexington, Massachusetts
  Harriet Holzman Onello, Esquire, Past President of the Mass. Chapter and elder Law Practitioner in Lexington, Massachusetts
  
  Program Summary: Many potential estate planning clients are concerned, perhaps overly so, about avoiding the probate process. Many of the techniques used to avoid probate in an elder law practice have the added benefit of preserving assets in case of a long-term nursing home stay. Some probate avoidance techniques, however, cause the asset to continue to be deemed available to an applicant under MassHealth law.
  
  This program will focus on how MassHealth views, or may in the future view, common estate planning maneuvers utilized to avoid probate. Among the probate avoidance techniques to be covered will be: revocable and irrevocable trusts, as created by the MassHealth applicant, the applicant’s spouse or someone else; assets held as joint tenants with right of survivorship or as tenants by the entirety; so-called "life estate" and "Lady Bird" deeds; deferred annuities; beneficiary, transfer on death or pay on death designations; and IRC Section 529 Plans.
  
  
• March 11, 2005 - Elder Law Institute XI: Medicaid and Real Estate Preservation Strategies - Suffolk University Law School, Sponsored with the Massachusetts Chapter of NAELA
  
  
• Multi-site Breakfast Meeting
  Date: Tuesday, February 15, 2005
  Time: 8:30 - 10:30 a.m.
  Location:
  Country Club of Halifax, 100 Country Club Dr., Halifax, MA 781-293-9061
  Holiday Inn Peabody, 1 Newbury St. (Rte.1 Northbound), Peabody, MA 978-535-4600
  Holiday Inn Marlborough, 265 Lakeside Ave., Marlborough, MA 508-481-3000
  The Hotel Northampton, 36 King St., Northampton, MA 413-584-3100
  Topic: "Everyday Tax Issues for Elder Law Attorneys"
  Speakers:
  Peabody: Ron Surabian, Esquire, Elder Law Center, Saugus, MA (Site Coordinator): Paul Bernstein, Esquire, Salem, MA; Robert O’Neil, CPA, CFP, Medford, MA
  Marlborough: Suzanne R. Sayward, Esquire, Dedham, MA (Site Coordinator): Mark F. Cavanaugh, Esquire, J.D., LL.M., Newton, MA; Denise N. Yurkofsky, Esquire, Wayland, MA; Kenneth L. Anding, LUTCF, Andover, MA
  Halifax: Brian E. Barreira, Esquire, Plymouth, MA (Site Coordinator): Matthew J. Marcus, Esquire, Milton, MA: Charles Sandy Kennedy, Jr., CPA, CVA, Hingham, MA
  Northampton: Michele Feinstein, Esquire, Springfield, MA (Site Coordinator): John Roberts, Esquire, Springfield, MA; Elaine Korhonen, CPA, Wilbraham, MA; Sandra Grant, CLTC, Springfield, MA
  
  Program Summary: While elder law attorneys are not usually thought of as tax experts, every elder law attorney must have a working knowledge of the tax issues that effect our clients. Some of these tax issues are mundane and easy to identify, while others are complex and difficult to spot. This program will explore the following tax issues related to an elder law practice:
  
  
• Carryover and step-up in basis for capital gains taxes;
  
  
• Exclusion of capital gain on the sale of a home;
  
  
• Personal and residential property tax exemptions for homes in trusts
  
  
• Massachusetts credit for the circuit breaker tax;
  
  
• Potential repeal of the federal estate tax and basis implications;
  
  
• Minimum distribution rules for IRAs and qualified plans;
  
  
• Designation of beneficiaries for IRAs and qualified plans;
  
  
• Purchase of deferred and immediate annuities and beneficiary designations;
  
  
• Deductibility of long-term care insurance;
  
  
• Deductibility of the cost of care in an assisted living facility and a nursing home;
  
  
• Alternative minimum tax.
  

This program qualifies for 1.5 hours of credit towards the 6 hours required to be eligible to be appointed Guardian Ad Litem during 2004 in Probate Court Category I. The Massachusetts Chapter of the National Academy of Elder Law Attorneys will report an attendee’s completion of these credit hours (as well as credit hours for other qualifying programs) directly to the Probate Court in November of 2005, subject to a $150.00 annual processing fee (which will be reduced to $50.00 for 2005 Members and 2005 Educational Subscribers). If you would like the opportunity to have these 1.5 credit hours reported to the Probate Court, please check the appropriate box on the registration form.

• Dinner and Board Meeting
  Date: Wednesday, January 12, 2005
  Time: Un-Program 4:45 p.m.; Program 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "Inaccessible Assets, Spousal Refusal, and the "Over/Under" Calculation in MassHealth"
  Speakers: John Ford, Esq., Lynn, MA; Susana Lannik, Esq., Waltham, MA
  
  Un-Program Summary: This program will be unstructured and designed to provide an interactive forum for discussion. The pre-dinner program will start at 4:45 p.m. and run for approximately an hour before dinner. The topic for the January 12th meeting will be "Mike Hooker's Victory".
  
  Listserv followers will recall this recent discussion that related to the attorney as guardian’s ordeal when there is a challenge to his final account. The primary discussion will focus on proper payment of the guardian’s fee, protecting the unrelated guardian, minimizing challenges to the fiduciary accounts and litigating a contested account. Facilitating the discussion will be:
  
  Michael Hooker, Esquire; Elder law practitioner in Northampton, Massachusetts
  William Brisk, Esquire CELA; Past President of the Mass NAELA Chapter and elder law practicioner in Newton Highlands, Massachusetts
  
  Please check the hotel’s “Schedule of Events” at the entrance for the location of this UN-PROGRAM. Due to space limitations, attendance for this Un-Program will be limited to the first 50 registrants.
  
  Program Summary: The Regulation defining Inaccessible Assets for MassHealth eligibility (130 CMR 520.006) is one of the vaguest provisions in the MassHealth Regulations. Although two examples of inaccessible assets are cited, the Regulation specifically leaves the door open for additional circumstances under which it could apply.
  
  This program will explore common client situations which present opportunities to claim that an asset is inaccessible. Among others, the panel will address life estates in rental real estate, jointly held stock, jointly held Series EE bonds, jointly held brokerage accounts, and the best way to bolster a claim of inaccessibility on an application.
  
  The presenters will also discuss spousal refusal as a MassHealth planning strategy. Is “just say no” a viable option for a spouse of a MassHealth applicant to make assets inaccessible? To what extent is spousal refusal recognized by the Office of Medicaid (formerly the Division of Medical Assistance)?
  
  Finally, this program will address the ramifications of the so-called “over/under” problem which can arise when a MassHealth recipient’s patient paid amount exceeds the MassHealth reimbursement rate for the facility, but the recipient’s monthly income is insufficient to pay the private pay rate.
  
  
• Dinner and Board Meeting
  Date: Tuesday, November 30, 2004
  Time: Un-Program 4:45 p.m.; Dinner Meeting 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "Tax Issues in Funding Trusts"
  Speakers: Lawrence E. Davidow, Esq., President Elect of NAELA, New York, N.Y.; Robert A. Gorfinkle, Esq., Braintree, MA
  
  Un-Program Summary: New This Fall! This program will be unstructured and designed to provide an interactive forum for discussion. The Un-Program will start at 4:45 p.m. and run for approximately an hour prior to the dinner meeting. The topic for the November 30th meeting will be "Valuation of Life Estates for Capital Gains Reporting Purposes and for MassHealth Eligibility Purposes".
  
  The primary discussion will focus on calculating the value of the life estate and remainder interests at the point of sale when the sale occurs during the lifetime of the life tenant. Hypothetical cases will be presented for a single life tenancy and a joint life tenancy. Facilitating the discussion will be:
  
  Hyman Darling, Esquire Elder law practitioner of the law firm Bacon & Wilson, P.C.
  Carol Cioe Klyman, Esquire: Elder law practitioner of the firm Shatz, Schwartz and Fentin, P.C.
  
  Please check the hotel ’s Activities Board at the entrance for the room assignment for this afternoon’s UN-PROGRAM.
  
  Program Summary: As elder law practitioners and estate planners we often create inter vivos trusts for our clients to achieve their goals of asset protection, probate avoidance, protection of public benefits, and/or for tax planning purposes. However, our service to our clients is not complete until we have advised our clients regarding proper funding of their trusts. As such, it is vital for lawyers to be aware of the tax consequences which can result from the transfer of certain types of assets to a revocable or irrevocable trust. Even the designation of a trust as the beneficiary of certain types of assets can have significant tax results of which practitioners in this arena should be aware.
  
  This program will cover important tax issues to be considered when advising clients on trust funding. Among the issues to be covered will be adjusted basis and capital gains exclusion issues; designating a trust as the beneficiary of a qualified plan, IRA or annuity; and the funding of special needs trusts relating to personal injury settlements.
  
  
• Dinner and Board Meeting
  Date: Tuesday, October 26, 2004
  Time: 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "Pearls and Gems from Past Presidents of MANAELA"
  Speakers: MANAELA Past Presidents
  
  Program Summary: This program will involve most of the former Presidents of the Massacusetts Chapter of NAELA as co-speakers on a potpourri of topics. Culling tidbits of practical information from their experiences, they will cover a variety of MassHealth, tax, trust, guardianship, health care decision-making, HIPAA, ethical and practice-management issues (including dealing with or serving as a fiduciary or Guardian ad litem).
  
  Among the past president of the Chapter who will be presenting at this program are Bill Brisk, Alex Moschellla, Leslie Madge, John Ford, Bob Gorfinkle, Emily Starr, Harry Margolis, Kathy Nealon and Brian Barreira.

• Dinner and Board Meeting
  Date: Tuesday, September 7, 2004
  Time: 6:00 p.m.
  Location: Boston Marriott Newton Hotel, 2345 Commonwealth Avenue, Newton, MA
  Topic: "Gifting - There Is No Free Lunch; Things You Must Know When Advising Clients About Gifting"
  Speakers: Judith M. Flynn, Esq., Kathleen M. O'Connor, Esq., Wesley J. Rickard, CPA, MST, CFP
  
  Program Summary: This Program qualifies for 1.5 G.A.L. credits for categories D & I. (See Below) As elder law practitioners, we frequently advise our clients to make gifts of their assets for tax or Medicaid planning. This program presents an overview of the implications which may arise from gifting and identifies unintended consequences of such transfers. Topics to be covered in this survey on gifting will include:
  
  
• Eligibility for various Public Benefits Programs including SSI and Medicaid
  
  
• Divorce or Bankruptcy of the Donee or Donor
  
  
• Real Estate Tax Abatements
  
  
• Title V and Homestead issues
  
  
• Estate Gift and Income Tax Consequences
  
  
• College Financial Aid and Section 529 Plans
  
  
• Step transactions and "tracking" issues
  
  
• Safeguarding transferred assets
  
  
• Petitions for Estate Plans and how the court appointed guardian ad litem is likely to view gifting
  
  
• Ethical Issues

This program will also provide an update on the latest developments on the possible repeal of the request for the federal waiver, and the changes implemented as part of the FY2005 budget.

This program qualifies for 1.5 hours of credit towards the 6 hours required to be eligible to be appointed Guardian Ad Litem during 2004 in Probate Court Category D & I. The Massachusetts Chapter of the National Academy of Elder Law Attorneys will report an attendee's completion of these credit hours (as well as credit hours for other qualifying programs) directly to the Probate Court in November of 2004, subject to a $150.00 annual processing fee (which will be reduced to $50.00 for 2004 Members and Educational Subscribers). If you would like the opportunity to have these 1.5 credit hours reported to the probate court, please check the appropriate box on the registration form. Please include your one-time 2004 processing fee only if you have not already done so.

Home | Site Search | General Public | Attorneys | Knowledge Base | Discussion Lists | News & Events | Links
Copyright 2010, Massachusetts Chapter of the National Academy of Elder Law Attorneys, Inc.
P.O. Box 67137, Chestnut Hill, MA, 02467, USA, Privacy Policy, Legal Disclaimer
An independent Massachusetts non-profit 501(c)(6) organization affiliated with the National Academy of Elder Law Attorneys, Inc.
Phone: 617-566-5640, Fax: 617-734-9758, Email: info@manaela.org