Thornton Estate Lawyer, New Hampshire, page 3

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Thomas LaPorte
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Cossingham Law Offices, PC
30 Massachusetts Avenue Suite 404 North Andover, MA 01845» view map
Estate, Real Estate, Employment
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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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Phillip Evan Marbury

Commercial Real Estate, Estate, Business & Trade, Corporate

Status: In Good Standing

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Center Tuftonboro, NH 03894

Deborah A. Fauver

Commercial Real Estate, Wills, Trusts, Estate Planning

Status: In Good Standing Licensed: 35 Years

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2935 White Mtn. Highway, North Conway, NH 03860

Theresa J. Grisez

Litigation, Estate Planning, Family Law, Administrative Law

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2935 White Mountain Highway, North Conway, NH 03860

Kenneth R. Cargill

Real Estate, Estate, Transactions, Business

Status: In Good Standing Licensed: 38 Years

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2935 White Mountain Highway, North Conway, NH 03860

Clara E. Conklin

Education, Real Estate, Immigration, Wills & Probate

Status: In Good Standing Licensed: 9 Years

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106 Main St, Littleton, NH 03561

David Oren Kahn

Tax, Industry Specialties, Gift Taxation, Business

Status: In Good Standing Licensed: 30 Years

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80 Pout Pond Ln, Lyme, NH 03768

Jody A. Hodgdon

Corporate, Business Organization, Estate Planning, Family Law

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69 Meadow Street, Littleton, NH 03561

Charles A. Lovell

Real Estate, Litigation, Estate Planning, Family Law

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69 Meadow St, Littleton, NH 03561

David J. Hallett

Real Estate, Government, Estate, Business

Status: In Good Standing Licensed: 33 Years

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North Conway, NH 03860

Aaron A. Greenlee

Traffic, Estate, Divorce & Family Law, Contract, Accident & Injury

Status: In Good Standing

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67 Water Street, Laconia, NH 03246

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LEGAL TERMS

SUCCESSOR TRUSTEE

The person or institution who takes over the management of trust property when the original trustee has died or become incapacitated.

CERTIFICATION OF TRUST

See abstract of trust.

ABSTRACT OF TRUST

A condensed version of a living trust document, which leaves out details of what is in the trust and the identity of the beneficiaries. You can show an abstract... (more...)

A condensed version of a living trust document, which leaves out details of what is in the trust and the identity of the beneficiaries. You can show an abstract of trust to a financial organization or other institution to prove that you have established a valid living trust, without revealing specifics that you want to keep private. In some states, this document is called a 'certification of trust.'

DISCHARGE (OF PROBATE ADMINISTRATOR)

A court order releasing the administrator or executor from any further duties connected with the probate of an estate. This typically occurs when the duties hav... (more...)

A court order releasing the administrator or executor from any further duties connected with the probate of an estate. This typically occurs when the duties have been completed but may happen sooner if the executor or administrator wishes to withdraw or is dismissed.

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.

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.

RESIDUARY BENEFICIARY

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leav... (more...)

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leaving his home to Edwina and the remainder of his property to Elmo, then Elmo is the residuary beneficiary.

RESIDUARY ESTATE

The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court c... (more...)

The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court costs are paid. The residuary estate also includes any gifts under a will that fail or lapse. For example, Connie's will leaves her house and all its furnishings to Andrew, her VW bug to her friend Carl, and the remainder of her property (the residuary estate) to her sister Sara. She doesn't name any alternate beneficiaries. Carl dies before Connie. The VW bug becomes part of the residuary estate and passes to Sara, along with all of Connie's property other than the house and furnishings. Also called the residual estate or residue.

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

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Thornton Estate Lawyer, New Hampshire, page 3

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Phillip Evan Marbury

Deborah A. Fauver

Theresa J. Grisez

Kenneth R. Cargill

Clara E. Conklin

David Oren Kahn

Jody A. Hodgdon

Charles A. Lovell

David J. Hallett

Aaron A. Greenlee

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LEGAL TERMS

SUCCESSOR TRUSTEE

CERTIFICATION OF TRUST

ABSTRACT OF TRUST

DISCHARGE (OF PROBATE ADMINISTRATOR)

LAPSE

ACCUMULATION TRUST

RESIDUARY BENEFICIARY

RESIDUARY ESTATE

AB TRUST

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