Georges Mills Estate Lawyer, New Hampshire

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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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Jan Patrick Myskowski

Litigation, Estate Planning, Estate, Civil & Human Rights

Status: In Good Standing Licensed: 32 Years

CONTACT

Bradford, NH 03278

Lucy Rooney

Estate Planning

Status: In Good Standing

CONTACT

176 New Port Road, Bradford, NH 03257

Robert Charles Holmes

Litigation, International Tax, Estate Planning, Family Law

Status: In Good Standing Licensed: 76 Years

CONTACT

352 Kearsarge Mountain Rd, Bradford, NH 03278

Chandler R Wells

Real Estate, Private Schools, Estate Planning, Federal Appellate Practice

Status: In Good Standing

CONTACT

233 Broad St, Claremont, NH 03743

Howard Wm. Dunn

Wills, Elder Law, Construction, Business & Trade

Status: In Good Standing

CONTACT

221 Broad St, Claremont, NH 03743

Joseph M. Gula

Landlord-Tenant, Estate, Civil Rights, Accident & Injury

Status: In Good Standing Licensed: 49 Years

CONTACT

125 Spring Street, Contoocook, NH 03229

John A. Taylor

Real Estate, Estate

Status: In Good Standing Licensed: 44 Years

CONTACT

Danbury, NH 03230

Curtis E. Payne

Government, Estate, Divorce & Family Law, Criminal

Status: In Good Standing Licensed: 29 Years

CONTACT

237 Jones Hill Road, Enfield, NH 03748

Susan Ellen Hyfer Gordon

Estate, Business

Status: In Good Standing Licensed: 49 Years

CONTACT

Grantham, NH 03753

Eunice Sue Lee

Estate Planning, Estate

Status: In Good Standing

CONTACT

41 South Park St, Hanover, NH 03755

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.

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.

GENERATION-SKIPPING TRANSFER TAX

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.

EXECUTOR

The person named in a will to handle the property of someone who has died. The executor collects the property, pays debts and taxes, and then distributes what's... (more...)

The person named in a will to handle the property of someone who has died. The executor collects the property, pays debts and taxes, and then distributes what's left, as specified in the will. The executor also handles any probate court proceedings and notifies people and organizations of the death. Also called personal representatives.

PROVING A WILL

Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily sat... (more...)

Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily satisfies by showing that the will was signed and dated by the deceased person in front of two or more witnesses. When the will is holographic -- that is, completely handwritten by the deceased and not witnessed, it is still valid in many states if the executor can produce relatives and friends to testify that the handwriting is that of the deceased.

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.

LETTERS TESTAMENTARY

The document given to an executor by the probate court, authorizing the executor to settle the estate according to either a will or the state's intestate succes... (more...)

The document given to an executor by the probate court, authorizing the executor to settle the estate according to either a will or the state's intestate succession laws.

FINAL BENEFICIARY

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jan... (more...)

The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jane receives income for the duration of her life. Their daughter, the final beneficiary, receives the trust principal after Jane's death.

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.

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Georges Mills Estate Lawyer, New Hampshire

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Jan Patrick Myskowski

Lucy Rooney

Robert Charles Holmes

Chandler R Wells

Howard Wm. Dunn

Joseph M. Gula

John A. Taylor

Curtis E. Payne

Susan Ellen Hyfer Gordon

Eunice Sue Lee

TIPS

LEGAL TERMS

QTIP TRUST

ACCUMULATION TRUST

GENERATION-SKIPPING TRANSFER TAX

EXECUTOR

PROVING A WILL

INHERITANCE TAXES

LETTERS TESTAMENTARY

FINAL BENEFICIARY

LAPSE

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