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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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Robert V. McKenney

Trusts, Estate Planning, Divorce, Business Organization

Status: In Good Standing Licensed: 42 Years

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109 Ponemah Road, Amherst, NH 03031

Christine S. Anderson

Wills & Probate, Trusts, Estate Planning, Elder Law, Accident & Injury

Status: In Good Standing

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40 South River Road, Bedford, NH 03110

Kirk Simoneau

Trusts, Workers' Compensation, Personal Injury, Car Accident

Status: In Good Standing

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77 Central Street, Manchester, NH 03101

Stephen R. Goldman

Trusts, Family Law, Corporate, Personal Injury, Mass Torts

Status: In Good Standing

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46 N. State Street, Concord, NH 03301

Suzanne S. Mckenna

Trusts, DUI-DWI, Civil Rights, Medical Malpractice

Status: In Good Standing

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One Mill Plaza, Laconia, NH 03246

Thomas E Dewhurst

Real Estate, Traffic, Trusts, Workers' Compensation

Status: In Good Standing Licensed: 37 Years

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Conway, NH 03818

Christopher R. Paul

International Tax, Trusts, Estate Planning

Status: In Good Standing

CONTACT

900 Elm Street, Manchester, NH 03101

Charles A. Degrandpre

Litigation, Trusts, Estate Planning, Estate

Status: In Good Standing

CONTACT

100 Market Street, Portsmouth, NH 03802

R. Carl Anderson

Commercial Real Estate, Real Estate, Trusts, Banking & Finance

Status: In Good Standing

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11 Spaulding Street, Concord, NH 03301

Richard Thorner

Civil Rights, Family Law, Trusts, Affirmative Action

Status: In Good Standing

CONTACT

95 Market Street, Manchester, NH 03101

800-923-0641

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LEGAL TERMS

DEATH TAXES

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who... (more...)

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who inherit property.

DISTRIBUTEE

(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (ca... (more...)

(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (called intestate), state law determines what each distributee will receive. Also called a beneficiary.

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to o... (more...)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to or taken from a worker provides some protection for workers in the event certain types of pension plans cannot pay the benefits to which workers are entitled, and requires that employers provide full and clear information about employees' pension rights, including the way pension benefits accumulate, how the company invests pension funds, and when and how pension benefits can be collected.

GROSS ESTATE

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of prob... (more...)

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of probate. Taxes are due only on the value of the property the person actually owned (the net estate) plus the amount of any taxable gifts made during life. In a few states, the gross estate is used when computing attorney fees for probating estates; the lawyer gets a percentage of the gross estate.

FUNDING A TRUST

Transferring ownership of property to a trust.

SPECIAL ADMINISTRATOR

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a spe... (more...)

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a special administrator with particular expertise on art might be appointed to oversee the probate of a wealthy person's art collection, but not the entire estate. (2) A person appointed to be responsible for a deceased person's property for a limited time or during an emergency, such as a challenge to the will or to the qualifications of the named executor. In such cases, the special administrator's duty is to maintain and preserve the estate, not necessarily to take control of the probate process

CONTINGENT BENEFICIARY

1) An alternate beneficiary named in a will, trust or other document. 2) Any person entitled to property under a will if one or more prior conditions are satisf... (more...)

1) An alternate beneficiary named in a will, trust or other document. 2) Any person entitled to property under a will if one or more prior conditions are satisfied. For example, if Fred is entitled to take property under a will only if he's married at the time of the will maker's death, Fred is a contingent beneficiary. Similarly, if Ellen is named to receive a house only in the event her mother, who has been named to live in the house, moves out of it, Ellen is a contingent beneficiary.

INHERITANCE TAXES

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited prop... (more...)

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited property.

UNIFORM TRANSFER-ON-DEATH SECURITY ACT

A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using... (more...)

A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using a simple form that names a person to receive the property after the owner's death. Every state but Texas has adopted the statute.

SAMPLE LEGAL CASES

Smith v. Lillian V. Donahue Trust

... To support its assertion that constructive knowledge of Donahue's breach of trust suffices to void a contract, the Trust relies upon the Restatement (Second) of Trusts Â§ 288 (1959). ... The Restatement (Second) of Trusts is a compilation of the common law. ...

DIGAETANO v. DIGAETANO

... Id. We note, as an initial matter, that "[t]rusts are, and have been since they were first enforced, within the peculiar province of courts of equity." III AW Scott & WF Fratcher, Scott on Trusts Â§ 197, at 188 (4th ed. 1988). In other words ...

BILLEWICZ v. RANSMEIER

... Plaintiffs Lillian Billewicz; Johnathan Billewicz and Michael Billewicz, by and through Lillian Billewicz; and the Interim Trustee of their several trusts, John Kalled, appeal the decision of the Rockingham County Probate Court (Patten, J.) granting the motion of defendants John C ...

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New Hampshire Trusts Lawyer List

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Robert V. McKenney

Christine S. Anderson

Kirk Simoneau

Stephen R. Goldman

Suzanne S. Mckenna

Thomas E Dewhurst

Christopher R. Paul

Charles A. Degrandpre

R. Carl Anderson

Richard Thorner

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LEGAL TERMS

DEATH TAXES

DISTRIBUTEE

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

GROSS ESTATE

FUNDING A TRUST

SPECIAL ADMINISTRATOR

CONTINGENT BENEFICIARY

INHERITANCE TAXES

UNIFORM TRANSFER-ON-DEATH SECURITY ACT

SAMPLE LEGAL CASES

Smith v. Lillian V. Donahue Trust

DIGAETANO v. DIGAETANO

BILLEWICZ v. RANSMEIER

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