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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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Craig F. Young

Commercial Real Estate, Wills, Criminal, Credit & Debt

Status: In Good Standing

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272 Quaker St, Weare, NH 03281

David William Pellenz

Wills, Business & Trade, Bankruptcy, Personal Injury

Status: In Good Standing Licensed: 31 Years

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54 Ray Rd, Dunbarton, NH 03046

David W. Pellenz

General Practice

Status: In Good Standing Licensed: 31 Years

CONTACT

54 Ray Rd, Dunbarton, NH 03046

Ralph F. Holmes

Real Estate, Litigation, Lawsuit & Dispute, Estate

Status: In Good Standing

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209 Lake Shore Drive, Hillsborough, NH 03244

James L. Soucy

Lawsuit & Dispute, Government, Estate Planning, Divorce & Family Law

Status: In Good Standing Licensed: 11 Years

CONTACT

186 Robert Rogers Road, Dunbarton, NH 03046

Bryan Lyman Pellerin

Commercial Real Estate, Real Estate, Estate, Business

Status: In Good Standing Licensed: 27 Years

CONTACT

431 Dolly Road, Contoocook, NH 03229

Benjamin J. Kiniry

Government, Estate Planning, Elder Law, Veterans' Affairs

Status: In Good Standing

CONTACT

9 Van Ger Drive, Bow, NH 03304

Benjamin John Kiniry

Veterans' Affairs, Tax, Estate Planning, Elder Law

Status: In Good Standing Licensed: 19 Years

CONTACT

9 Van Ger Drive, Bow, NH 03304

Lindsay Esther Nadeau

Power of Attorney, Visa, Estate, Child Custody

Status: In Good Standing Licensed: 9 Years

CONTACT

44 Millstone Drive, Concord, NH 03301

William B. Roberts

International, Estate, Business

Status: In Good Standing Licensed: 41 Years

CONTACT

Goffstown, NH 03045

800-923-0641

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LEGAL TERMS

ADMINISTRATION (OF AN ESTATE)

The court-supervised distribution of the probate estate of a deceased person. If there is a will that names an executor, that person manages the distribution. I... (more...)

The court-supervised distribution of the probate estate of a deceased person. If there is a will that names an executor, that person manages the distribution. If not, the court appoints someone, who is generally known as the administrator. In some states, the person is called the 'personal representative' in either instance.

PER CAPITA

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leavin... (more...)

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leaving children of his or her own. For example, Fred leaves his house jointly to his son Alan and his daughter Julie. But Alan dies before Fred, leaving two young children. If Fred's will states that heirs of a deceased beneficiary are to receive the property per capita, Julie and the two grandchildren will each take a third. If, on the other hand, Fred's will states that heirs of a deceased beneficiary are to receive the property per stirpes, Julie will receive one-half of the property, and Alan's two children will share his half in equal shares (through Alan by right of representation).

PROBATE COURT

A specialized court or division of a state trial court that considers only cases concerning the distribution of deceased persons' estate. Called 'surrogate cour... (more...)

A specialized court or division of a state trial court that considers only cases concerning the distribution of deceased persons' estate. Called 'surrogate court' in New York and several other states, this court normally examines the authenticity of a will -- or if a person dies intestate, figures out who receives her property under state law. It then oversees a procedure to pay the deceased person's debts and to distribute her assets to the proper inheritors. See probate.

SURVIVING SPOUSE'S TRUST

If a couple has created an AB trust, the revocable living trust (Trust B) of the surviving spouse, after the first spouse has died.

FAMILY POT TRUST

See pot trust.

SPENDTHRIFT TRUST

A trust created for a beneficiary the grantor considers irresponsible about money. The trustee keeps control of the trust income, doling out money to the benefi... (more...)

A trust created for a beneficiary the grantor considers irresponsible about money. The trustee keeps control of the trust income, doling out money to the beneficiary as needed, and sometimes paying third parties (creditors, for example) on the beneficiary's behalf, bypassing the beneficiary completely. Spendthrift trusts typically contain a provision prohibiting creditors from seizing the trust fund to satisfy the beneficiary's debts. These trusts are legal in most states, even though creditors hate them.

PETITION

A formal written request made to a court, asking for an order or ruling on a particular matter. For example, if you want to be appointed conservator for an elde... (more...)

A formal written request made to a court, asking for an order or ruling on a particular matter. For example, if you want to be appointed conservator for an elderly relative, you must file a petition with a court. See also complaint.

GRANTOR RETAINED INCOME TRUST

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for ... (more...)

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries you've named. These trusts are for people who have enough wealth to feel comfortable giving away a substantial hunk of property. They come in three flavors: Grantor-Retained Annuity Trusts (GRATs), Grantor-Retained Unitrusts (GRUTs) and Grantor-Retained Income Trusts (GRITs).

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.

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Weare Estate Lawyer, New Hampshire

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Craig F. Young

David William Pellenz

David W. Pellenz

Ralph F. Holmes

James L. Soucy

Bryan Lyman Pellerin

Benjamin J. Kiniry

Benjamin John Kiniry

Lindsay Esther Nadeau

William B. Roberts

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LEGAL TERMS

ADMINISTRATION (OF AN ESTATE)

PER CAPITA

PROBATE COURT

SURVIVING SPOUSE'S TRUST

FAMILY POT TRUST

SPENDTHRIFT TRUST

PETITION

GRANTOR RETAINED INCOME TRUST

GENERATION-SKIPPING TRANSFER TAX

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