Jeffrey W. Roberts

Jeff is regularly hired to represent clients in a wide variety of matters in the Massachusetts Probate & Family Court, including reformation of trusts, complaints for instruction, declaratory judgments, and will contests.

Numerous private trusts name Jeff as trustee and depend on his counsel in managing their investments.

Notable Matters and Client Results

• Represented three-quarters of the beneficiaries of a $700 million estate on tax apportionment, allocation of expenses, and funding of trusts.
• Represented professional fiduciaries in creating a $50 million family LLC for investment purposes.
• Advised multiple generations on planning opportunities arising from the sale of a $300 million family business.
• Represented fiduciaries of an estate involving a pre-Jewett disclaimer of a remainder interest in a trust, and negotiated its resolution with the IRS’s Office of Appeals.
• Completed a closing agreement with the IRS that resolved audit issues for an estate embroiled in fiduciary litigation.
• Advised an executive of a publicly traded company on estate planning with corporate stock subject to SEC reporting obligations, including a lifetime QTIP trust for his spouse, charitable remainder trusts, a dynasty trust, and a charitable foundation.
• Administered an estate involving valuation issues for a family farm and a substantial art collection.
• Currently serves as trustee of trusts holding more than $2.5 billion in assets.

Recent Publications and Presentations

• Options for Closing Estates, MUPC & MUTC Update 2019, Massachusetts Continuing Legal Education, December 2019. Jeff presented on closing estates under the Massachusetts Uniform Probate Code.
• Powers of Appointment: What Are They and Why Are They Important?, Massachusetts Bar Association's Annual Probate Law Conference, November 2019. Jeff addressed the selection of trustees and trust distribution standards.
• Duties and Responsibilities of Trustees, Annual Estate Planning Conference, Massachusetts Bar Association, November 2018. Jeff discussed trustee compensation, trust funding, GST allocation, and the basics of fiduciary income tax.
• Options for Closing Estates, MUPC & MUTC Update 2018, Massachusetts Continuing Legal Education, October 2018. Jeff presented on the mechanics of allowing accounts and closing estates under the Massachusetts Uniform Probate Code.
• Winding Down and Terminating Estates and Trusts – The Ethical and the Practical, Annual Estate Planning Conference, Massachusetts Bar Association, November 2017. Jeff presented on the legal and fiduciary issues of terminating estates and trusts.
• Considerations in Estate Planning – The Ethics of the Usual and the Questionable, American Law Institute Conference on Representing Estate and Trust Beneficiaries and Fiduciaries, July 2017. Jeff presented on the ethical issues that estate planners face when they represent multiple members of the same family, serve as a fiduciary, and refer work within a small network of allied professionals.
• The Intersection of Estate Administration and Trust Administration, Annual Estate Planning Conference, Massachusetts Bar Association, November 2016. Jeff discussed funding marital trusts; the right of recovery over marital and QTIP trusts and how each is calculated; allocating GST exemption and funding GST Trusts; and conflicts of interest.
• Estate Planning for Closely Held Business Owners, Boston Bar Association, October 2016. Jeff gave an overview of key issues and planning points that attorneys should keep in mind when planning the estate of a business owner. The program compared different tax structures (C corporations, S corporations and LLCs) and covered other structural issues (women-owned businesses and business succession planning) and drafting considerations. It also discussed planning options, including discounted valuations, freezing techniques and liquidity issues.
• Non-Judicial Settlement Agreements, May 2016. At an event sponsored by the Boston Bar Association, Jeff explained the mechanics of non-judicial settlement agreements and how they can resolve a wide variety of trust administration issues without involving the Massachusetts Probate & Family Court.
• Massachusetts Bar Association Annual Probate Conference, October 2015. On a panel about a range of trust administration issues, Jeff outlined different ways of charging for trustee compensation and the disclosure requirements under Massachusetts law for estate planning attorneys who might serve as a fiduciary for their clients.
• Estate Planning Considerations for Parents of Special Needs Children, September 2015. At an event sponsored by the Brockton Area ARC, Jeff discussed with parents of special needs children different ways to structure their estate plans to maximize the services and benefits available to their children.
• Fiduciary Accounts, MCLE New England, September 5, 2012 (updated 2014 and 2017). This chapter in the Massachusetts Probate Manual explains how to prepare accounts. It covers the filing of accounts, their presentation for allowance, the procedure for allowance, contests, and the procedures for reopening allowed accounts. 
• Trustee Compensation: What Is Reasonable?, October 2014. Jeff sat on a panel before the Trust Administration Practice Group of the Massachusetts Bar Association that discussed different ways of structuring and charging for trustee compensation.
• Year-End Estate and Income Tax Planning, October 2014. Jeff presented year-end income tax and estate tax planning considerations for individuals to the Boston Philanthropic Advisors Roundtable. BPART is a study group of professionals and philanthropists from both the for-profit and non-profit sectors in Boston.
• Estate Planning Considerations for Parents of Special Needs Children, April 2014. At an all-day "Transition Conference" sponsored by South Shore Support Services for parents of special needs children about to turn 18, Jeff discussed with parents different ways to structure their estate plans to maximize the services and benefits available to their children.

Jeff is a leader in the legal industry and takes part in numerous professional organizations, including:

• Member, Boston Estate Planning Council
• Board Member, Essex County Community Foundation
• Member, Boston Probate Forum

He served nine years on the board of directors of Beverly Bootstraps and also as a member of its Governance Committee. The organization provides residents of Beverly and Manchester-By-The-Sea, MA, with access to food, housing stability, adult and youth education, counseling, and advocacy.