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Thomas LaPorte
About | Practice Areas
Cossingham Law Offices, PC
30 Massachusetts Avenue Suite 404 North Andover, MA 01845» view map
Estate, Real Estate, Employment
Top Quality Legal Services

Our attorneys are licensed in Massachusetts and New Hampshire. We offer legal assistance with a high degree of knowledge.

800-931-3881
1. Thomas LaPorte North Andover, MA
  Attorney at Law- MA
  McGeorge School of Law, J.D. 1994
2. AboutCossingham Law Offices, PC
  Top Quality Legal Services
3. Practice AreasExpertise
  Estate Law
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Dana Casali

Estate Planning, Business Organization, Collection, Bankruptcy

Status: In Good Standing

CONTACT

2 Oliver Street, Boston, MA 02109

William N. Friedler

Government Agencies, Wills, Wills & Probate, Trusts

Status: In Good Standing

FREE CONSULTATION

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313 Washington Street, Newton, MA 02458

Thomas B. Drohan

Construction, Real Estate, Estate Planning, Family Law

Status: In Good Standing

CONTACT

One International Pl, Boston, MA 02110

M. David Blake

Litigation, Mental Health, Estate Planning, Elder Law

Status: In Good Standing

CONTACT

45 School Street, Boston, MA 02108

Daniel P. Neelon

Corporate, Estate Planning, Family Law, Lending

Status: In Good Standing

FREE CONSULTATION

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Four Longfellow Place, Boston, MA 02114

Sara E. Hirshon

Real Estate, Litigation, Estate Planning, Family Law

Status: In Good Standing

FREE CONSULTATION

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Four Longfellow Place, Boston, MA 02114

Kerry Mierzwa

Criminal, Estate Planning, Family Law, Medical Malpractice

Status: In Good Standing

FREE CONSULTATION

CONTACT

Four Longfellow Place, Boston, MA 02114

Susana Lannik

Estate Planning, Wills & Probate, Elder Law, Trusts

Status: In Good Standing

FREE CONSULTATION

CONTACT

Two Newton Place, 255 Washington Street, Newton, MA 02458

Robert D. City (1940-2009)

Collaborative Law, Construction, Estate Planning, Family Law

Status: In Good Standing

CONTACT

50 Congress Street, Boston, MA 02109

James S. Singer

Construction, Real Estate, Estate Planning, Family Law

Status: In Good Standing

CONTACT

92 State Street, Boston, MA 02109

800-923-0641

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LEGAL TERMS

QTIP TRUST

A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the... (more...)

A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die.

SURVIVING SPOUSE'S TRUST

If a couple has created an AB trust, the revocable living trust (Trust B) of the surviving spouse, after the first spouse has died.

ANCILLARY PROBATE

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are... (more...)

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are necessary if the deceased person owned real estate in another state.

TITLE COMPANY

A company that issues title insurance.

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

SPRINKLING TRUST

A trust that gives the person managing it (the trustee) the discretion to disburse its funds among the beneficiaries in any way he or she sees fit.

HEIR APPARENT

One who expects to be receive property from the estate of a family member, as long as she outlives that person.

ALTERNATE BENEFICIARY

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to ... (more...)

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to take the property. For example, in his will Jake leaves his collection of sheet music to his daughter, Mia, and names the local symphony as alternate beneficiary. When Jake dies, Mia decides that the symphony can make better use of the sheet music than she can, so she refuses (disclaims) the gift, and the manuscripts pass directly to the symphony. In insurance law, the alternate beneficiary, usually the person who receives the insurance proceeds because the initial or primary beneficiary has died, is called the secondary or contingent beneficiary.

SAMPLE LEGAL CASES

IN THE MATTER OF THE ESTATE OF BEAUREGARD

Discussion. When a will is traced to the testator's possession or to where he had ready access to it and the original cannot be located after his death, there are three plausible explanations for the will's absence: (1) the testator destroyed it with the intent to revoke it; (2) the will ...

Equity One, Inc. v. Estate of Williams

72 Mass. App. Ct. 1108 (2008). EQUITY ONE, INC. v. ESTATE OF ALFRED WILLIAMS & others. No. 07-P-493. Appeals Court of Massachusetts. July 16, 2008. Decision Pursuant to Rule 1:28. Judgment reversed.

REAL ESTATE BAR ASSOCIATION FOR MASSACHUSETTS, INC. v. National Real Estate Information Services

William P. O'Donnell, Anthony J. Vigliotti, Robert F. Kelley, John R. Buckley, Jr., F. Sydney Smithers, IV, & Andrea F. Nuciforo, Jr., for Register of Deeds for Berkshire County & others. ... Matthew J. Maiona for the New England Chapter of the American Immigration Lawyers ...

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Medford Estate Lawyer, Massachusetts, page 2

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Dana Casali

William N. Friedler

Thomas B. Drohan

M. David Blake

Daniel P. Neelon

Sara E. Hirshon

Kerry Mierzwa

Susana Lannik

Robert D. City (1940-2009)

James S. Singer

TIPS

LEGAL TERMS

QTIP TRUST

SURVIVING SPOUSE'S TRUST

ANCILLARY PROBATE

TITLE COMPANY

AB TRUST

ACCUMULATION TRUST

SPRINKLING TRUST

HEIR APPARENT

ALTERNATE BENEFICIARY

SAMPLE LEGAL CASES

IN THE MATTER OF THE ESTATE OF BEAUREGARD

Equity One, Inc. v. Estate of Williams

REAL ESTATE BAR ASSOCIATION FOR MASSACHUSETTS, INC. v. National Real Estate Information Services

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