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Sutton Trusts Lawyer, Massachusetts

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Sherri A. Sacks-Martin

Immigration, Trusts, Criminal, Bankruptcy & Debt
Status:  In Good Standing           
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446 Main Street, Worcester, MA 01608
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LEGAL TERMS

TITLE COMPANY

A company that issues title insurance.

LAPSE

Under a will, the failure of a gift of property. A gift lapses when the beneficiary dies before the person who made the will, and no alternate has been named. S... (more...)
Under a will, the failure of a gift of property. A gift lapses when the beneficiary dies before the person who made the will, and no alternate has been named. Some states have anti-lapse statutes, which prevent gifts to relatives of the deceased person from lapsing unless the relative has no heirs of his or her own. A lapsed gift becomes part of the residuary estate.

GENERATION-SKIPPING TRUST

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income fro... (more...)
A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income from the trust. Because the children (the middle generation) never legally own the property, it isn't subject to estate tax at their death. See generation-skipping transfer tax.

AUGMENTED ESTATE

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used on... (more...)
In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used only in some states. Its value is calculated only if a surviving spouse declines whatever he or she was left by will and instead claims a share of the deceased spouse's estate. (This is called taking against the will.) The amount of this 'statutory share' or 'elective share' depends on state law.

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.

ENTITY

An organization, institution or being that has its own existence for legal or tax purposes. An entity is often an organization with an existence separate from i... (more...)
An organization, institution or being that has its own existence for legal or tax purposes. An entity is often an organization with an existence separate from its individual members--for example, a corporation, partnership, trust, estate or government agency. The entity is treated like a person; it can function legally, be sued, and make decisions through agents.

INTER VIVOS TRUST

The Latin name, favored by some lawyers, for a living trust. 'Inter vivos' is Latin for 'between the living.'

CREDIT SHELTER TRUST

See AB trust.

WARRANTY DEED

A seldom-used type of deed that contains express assurances about the legal validity of the title being transferred.

SAMPLE LEGAL CASES

O'CONNOR v. Redstone

... Michael). The plaintiffs are Michael and the current trustees of three trusts that once held shares in NAI for the benefit of Sumner's and Edward's children. ... individually. Edward denied that any such oral trusts had been established. [8]. ...

BINDMAN v. Parker

... Trustees of two qualified personal residence trusts (QPRTs) commenced these actions in the Probate and Family Court, seeking reformation of the trusts to correct drafting errors that they claimed frustrated the settlors' intent to reduce their estate and gift tax liabilities. ...

Fierst v. Laird

... Deborah L. Anderson & Sarah T. Connolly for the plaintiffs. The trustees of three related trusts commenced this action in the county court requesting a declaration that the trusts contain certain scrivener's errors. They also request reformation of the trusts. ...

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