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Sara Goldman Curley and Andrew Golden, a partner and associate, respectively, in Nutter’s Private Client Department, will present on spotting, understanding, and using disclaimers and powers of appointment at the Summer Quarterly Meeting of the Massachusetts Forum of Estate Planning Attorneys, Inc. on July 20. Sara and Andrew will address:

• Elements of a qualified disclaimer under IRC § 2518 and requirements for disclaiming under MGL c. 190B, §2-801
• Use of disclaimers in planning (including when and why to use a plan that anticipates disclaimers)
• Use of disclaimers in administering an estate or trust (including when and why to consider disclaiming)
• Issues when considering disclaimers in a fiduciary capacity
• Practical tips (and traps) for disclaiming in Massachusetts
• Types of powers of appointment and significance from tax perspective
• Use of powers of appointment in planning (including giving a third party the ability to grant a power, and when and why to grant powers of appointment)
• How and when to exercise powers of appointment
• Practical tips (and traps) for use of powers of appointment, including Delaware tax trap

Event details:

July 20, 2018

8:30AM-12:30PM

Location:

Hilton Garden Inn

Waltham, MA