Leo J. Cushing | Attorney

Leo J. Cushing is the founding Partner of Cushing & Dolan, P.C., a Boston based law firm established in 1984 specializing in closely held businesses, taxation, sophisticated estate planning, elder law and real estate. Leo's practice includes all aspects of sophisticated estate planning techniques, asset protection, trust planning, charitable giving and resolution of tax controversies.

Leo has written and lectured extensively on all aspects of taxation and estate planning, including Editor in Chief and Program Chair of the Massachusetts Continuing Legal Education program (MCLE) "Preparing Estate Tax Returns." Leo is also a contributing author and lecturer at MCLE's program "Preparing Fiduciary Income Tax Returns" as well as its "Advanced Issues in LLC's, covering the topics, "Using an LLC to Consolidate Family Assets to Facilitate Succession Planning and Save on Gift and Estate Taxes" and introducing the Delaware Series LLC."

Recently, Leo chaired MCLE's program "The New Massachusetts Estate Tax Revisited" and "Medicaid Update, Planning Opportunities After the Deficit Reduction Act of 2005." In addition, Leo taught "Successful Planning for the Family Business - Buy/Sell Agreements, S Corporations and Lifetime Giving & Sales to Intentionally Defective Grantor Trusts" for Suffolk Law School's Advanced Legal Studies as well as previously lectured for the Boston Estate Planning Council on "Knowing Generation Skipping is the Key" and "A Comparison of Lifetime Giving and Transfer Techniques, including GRATs, GRUTs and Sales to Intentionally Defective Trusts Using Self-Canceling Notes and Private Life Annuities."

The following articles have been published:

"A Road Map to Successful Split Dollar Arrangements," Journal of Asset Protection - Nov/Dec.1995 "New Massachusetts Estate Tax Trouble for Conveyancers," Mass. Lawyer's Weekly - 12/9/02 "Knowing Generation Skipping Rules is the Key," Mass. Lawyer's Weekly - 12/11/00 "Lifetime Giving with Intentionally Defective Irrevocable Grantor Trusts," Mass. Lawyer's Weekly - 12/13/99 "Joint Trust Revolutionize Estate Planning for Retirement Assets and Estates Under $3,000,000 for Couples," SUM News, published by Massachusetts Society of CPAs - Spring 2005

Leo is a much sought after speaker as he is able to articulate complex issues in a clear, concise and easy to understand way. Leo is a graduate of Boston Latin School, the University Of Notre Dame(Accounting) and earned his JD, cum laude, from the New England School of Law while working full time as a forensic accountant, and obtained his Masters Degree in Taxation from Boston University Law School. Leo is also a Certified Public Accountant.

Prior to establishing Cushing & Dolan, P.C. in 1984, Leo was employed as a forensic accountant with the Attorney General's Office of the Commonwealth of Massachusetts. Upon becoming a lawyer, Leo prosecuted criminal tax cases, and then joined the Boston office of the international accounting firm Ernst & Whinney as a Tax Professional.

Leo is a member of the Massachusetts Bar Association, the American Institute of Certified Public Accountants, American Association of Attorneys and CPAs, the Boston Estate Tax Council, Boston Bar Association and the National Association of Elder Law Attorneys. Mr. Cushing recently completed a two-year term as a Director of the Boston Estate Planning Council. He was again named one of Massachusetts Super Lawyers in 2007.

Leo is married with two children and currently lives in Lexington, Massachusetts.