Merrimack County, NH Estate Planning Lawyers

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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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Includes: Gift Taxation

Donald Hebert

Estate Planning, Estate, Guardianships & Conservatorships, Accident & Injury

Status: In Good Standing

CONTACT

95 North State Street, Concord, NH 03301

Donald R Saxon

Corporate, Pension & Benefits, Gift Taxation, Trusts

Status: In Good Standing

CONTACT

214 N Main St, Concord, NH 03301

James J. Bianco

Health Care Other, Legislative Practice, Estate Planning, Adoption

Status: In Good Standing

CONTACT

18 Centre Street, Concord, NH 03301

John Brandte

Construction, Medical Products & Devices, Federal, Estate Planning, Criminal

Status: In Good Standing

CONTACT

205 East Side Drive, Concord, NH 03301

Michelle Radie-Coffin

International Tax, Estate Planning, Corporate, Business

Status: In Good Standing

CONTACT

107 Storrs Street, Concord, NH 03302

800-923-0641

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LEGAL TERMS

PROPERTY CONTROL TRUST

Any trust that imposes limits or controls over the rights of trust beneficiaries. These trusts include (1) special needs trusts designed to assist people who ha... (more...)

Any trust that imposes limits or controls over the rights of trust beneficiaries. These trusts include (1) special needs trusts designed to assist people who have special physical, emotional or other requirements, (2) spendthrift trusts designed to prevent a beneficiary from wasting the trust principal; and (3) sprinkling trusts that allow the trustee to decide how to distribute trust income or principal among the beneficiaries.

TRUST MERGER

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separati... (more...)

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separation between the trustee's legal ownership of trust property from the beneficiary's interest. The trust 'merges' and ceases to exist.

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.

INVENTORY

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or admini... (more...)

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or administrator of the estate is responsible for making and filing the inventory.

INVESTOR

A person who makes investments. An investor may act either for herself or on behalf of others. A stock broker or mutual fund manager, for instance, makes invest... (more...)

A person who makes investments. An investor may act either for herself or on behalf of others. A stock broker or mutual fund manager, for instance, makes investments for others who have entrusted her with their money.

TRUST CORPUS

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, t... (more...)

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, that money is the corpus. Sometimes the trust corpus is known as the 'res,' a Latin word meaning 'thing.'

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.

ESTATE TAXES

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and... (more...)

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and whether or not it goes through probate after your death, is subject to federal estate tax. Currently, however, federal estate tax is due only if your property is worth at least $2 million when you die. The estate tax is scheduled to be repealed for one year, in 2010, but Congress will probably make the repeal (or a very high exempt amount) permanent. Any property left to a surviving spouse (if he or she is a U.S. citizen) or a tax-exempt charity is exempt from federal estate taxes. Many states now also impose their own estate taxes or inheritance taxes.

PRETERMITTED HEIR

A child or spouse who is not mentioned in a will and whom the court believes was accidentally overlooked by the person who made the will. For example, a child b... (more...)

A child or spouse who is not mentioned in a will and whom the court believes was accidentally overlooked by the person who made the will. For example, a child born or adopted after the will is made may be deemed a pretermitted heir. If the court determines that an heir was accidentally omitted, that heir is entitled to receive the same share of the estate as she would have if the deceased had died without a will. A pretermitted heir is sometimes called an 'omitted heir.'

SAMPLE LEGAL CASES

In re Salesky

... In preparation for this estate planning, the petitioner was examined by Dr. Phat Nguyen, who opined that he was "competent to make his own decisions in all regards.". Following the petitioner's stroke, the respondent disbursed significant cash assets. ...

IN RE GUARDIANSHIP OF DOMEY

... to be covered. Larrie Bratko then filed a motion to liquidate Donald's assets in order to pay the Greenbrier bills, which the court granted. In April, Judith filed petitions for spousal support and estate planning. The co-guardians ...

IN RE GUARDIANSHIP OF PHUONG PHI THI LUONG

... Apart from entitling the statute "Estate Planning by Guardian," the legislature clearly demonstrated that it is the guardian's responsibility to draft the ward's estate plan by stating that "[t]he probate court may authorize the guardian of the estate to plan for the testamentary ...

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Merrimack County, NH Estate Planning Lawyers

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Donald Hebert

Donald R Saxon

James J. Bianco

John Brandte

Michelle Radie-Coffin

TIPS

LEGAL TERMS

PROPERTY CONTROL TRUST

TRUST MERGER

GENERATION-SKIPPING TRANSFER TAX

INVENTORY

INVESTOR

TRUST CORPUS

EXECUTOR

ESTATE TAXES

PRETERMITTED HEIR

SAMPLE LEGAL CASES

In re Salesky

IN RE GUARDIANSHIP OF DOMEY

IN RE GUARDIANSHIP OF PHUONG PHI THI LUONG

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