Surviving Spouse May Be Liable for Elder Care Expenses

Mass. Court Rules Wife Is Responsible For Husband's Nursing Home Care

Spouses need to be very careful or they could end up legally responsible for the cost of their husband’s of wife's nursing home care, as a recent Massachusetts court decision demonstrates.

When Milfranciu Jode entered a nursing home, his wife applied for Medicaid on his behalf.  Mr. Jode was rejected three times due to the failure to provide backup documentation, and he died leaving the nursing home unpaid.

After Mr. Jode's death, the nursing home sued Mrs. Jode, arguing that she was legally responsible for the cost of her husband's care under something called the "doctrine of necessaries." This means that a spouse is responsible for debts incurred by the other spouse for "necessaries." The law doesn't define what constitutes a "necessary," but in the Jode case the Massachusetts Superior Court ruled that the definition of necessaries included the care provided by the nursing home.  Emerson Village, LLC. v. Jode (Mass. Sup. Ct., Middlesex, No. 12-CV-1736-F, Dec. 15, 2012)

Many other states have similar laws to the one in Massachusetts making one spouse responsible for the care of the other spouse. If your spouse is in a nursing home, contact your elder law attorney right away to find out the best course of action to prevent any surprises when it comes to the bill.


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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in wills and trusts, estate planning, guardianship, probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for family law issues such as divorce, child custody and visitation, support, and military family law.

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

When In Doubt…Don’t

When in Doubt...DON'T

We all run into ethical questions. As the law office “elder” I am the go-to guy for ethical questions for my associate attorneys, my law school interns and my clients. My answers are often predicated on legal rules of ethics or case-law or past experience but most of the time the phrase: “When In Doubt, Don’t!” covers the situation. Our common sense and our gut reactions usually supply good answers.

One problem comes up often in an elder-law practice. We receive a call from a relative of someone who is receiving State or Federal assistance. We’ll call that person the recipient and the caller the relative. Recently, a relative called because her sister was about to receive a bequest of more than $20,000 from a deceased parent. The recipient was receiving state housing assistance and other benefits. The relative wanted to take the money for the recipient and keep it separately for the recipient’s benefit without disclosing the bequest to state authorities. Another case was reported in Elder-law News this week. In that case, the recipient received State Supplemental Security Income (SSI), Medicaid and housing assistance. Her aunt was giving the recipient $10,000 per year as part of the aunt’s estate planning. Her sister had the recipient endorse the check to her so that she could set the money aside for the recipient’s benefit.

The result of such actions could be fines, penalties and loss of the benefits. In both cases, the relative knew instinctively that the transfer of the money was not proper. There are legal means to accomplish the goal of assisting the recipient. Certain allowable items can be purchased and it might be wise to make those purchases, be disqualified for a month and then be qualified in the next month. Another option is a special needs trust established by the donor, her parents, or the court. This also might cause a month’s disqualification but in the long run the recipient will be better off if we all follow our honest instincts.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in wills and trusts, estate planning, guardianship, probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for family law issues such as divorce, child custody and visitation, support, and military family law.

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Law Offices of Jeremy Howe, Ltd. Participating in SeniorsRULE

RULE - Resources Unlimited Liaisons for Elders

April 22, 2011 - Newport, RI - On May 25, 2011 Kristy Garside, Esquire of the Law Offices of Jeremy Howe, Ltd. will be present as a member of SeniorsRULE (Resources Unlimited Liaisons for Elders) at Butler Hospital.

The purpose of the event is to inform Butler’s employees about what services our office has to offer. The event takes place from 11:00am to 4:00pm in the Butler Atrium, where other members of this “women’s only” group will be there to share information about their elder services as well. Only members of SeniorsRULE have been asked to attend.

Attorney Garside says, “This will be a great opportunity to reach a large number of employees who live in the community we serve, without asking them to take time out of their day to come see us! I hope to educate people about how we can help them or their elder parents in difficult situations.”

Contact seniorsrule@myway.com for more information about the group and the services available.
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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Social Security - Some Surprise Benefits

Social Security News

We are all generally aware of how Social Security works but when we assist in estate planning for clients there are many things to consider, especially if the client has been divorced. A few of the considerations follow:

• A widow or widower, at full retirement age or older, receives 100 percent of the worker’s basic benefit amount
• A divorced spouse of a worker who dies could get benefits just the same as a widower if the marriage lasted 10 years
• Note: remarriage can end the deceased spousal or former spousal benefits
• In one-earner families, the working spouse can “claim and suspend benefits” so that at full retirement age, he or she continues to work and “claims” benefits, then “suspends” benefits, which enables the non-working spouse to receive a spousal benefit
• In two-earner families, a surprising result can occur. If one worker takes social security at full retirement age (now 66 years old), that spouse can receive the monthly benefit and can continue working with no penalty. At full retirement age, his or her spouse can receive an amount equal to 50% of the spouse’s monthly benefit each month without affecting his or her ability to continue to work until age 70 at which time he or she can receive a substantially higher amount per month due to “delayed retirement credits.”
• A bigger surprise is that a former spouse (not remarried, where the marriage was at least ten years) at full retirement age can also receive an amount equal to 50% of the former spouse’s monthly benefit each month without affecting his or her ability to continue to work until age 70.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Elder Law Attorney in Newport RI

WE MAKE HOUSE CALLS.

WHY?

BECAUSE WE ARE “SELFISH!”

Elder care-givers and professionals know well that elders need (and deserve) “special treatment.” In our law office we don’t “rush them,” we enunciate clearly, we work at a slower pace. We respect them and don’t talk to them as if they are children. We listen carefully to their questions and comments. We also listen to their children but preserve their dignity when listening to their spokesperson. These practices follow common sense and are not unusual.

While we have handicapped ramps and an elevator at our office, we have decided to make house-calls. Why? Obviously, some elders don’t travel well or don’t travel at all. Despite the loss of time (and billable hours) to us, we will travel anywhere in Rhode Island to meet with clients and their family members. My father pointed out (often) that most of what appears to be “generous” is in fact “selfish.” We agree. We are in business. We want to meet more clients. We want clients to trust us and to accept us as their family advisors. We know that they are most comfortable on their “turf.” A cup of tea at the kitchen table often leads to good feelings on the part of the potential client who has become a “host.” Sometimes “selfish” motivations can work to benefit both client and attorney.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

RI Probate and Joint Tenancy

OWNING REAL ESTATE AS JOINT TENANTS CAN BE RISKY OR COSTLY!

We have clients who ask us to transfer real estate to a child or children during their life-time in order to avoid probate and for other family reasons. This can cause undesirable tax results (capital gains) when the property is sold by the child or children in the future. Further, a joint tenant can sever the joint tenancy without notifying the other joint tenants which converts the nature of the tenancy to a “tenancy-in-common.”

The most famous decision illustrating this result is a 1980 California decision where a wife conveyed her joint interest to herself as a tenant in common before her death. Upon her death, her husband expected to own the property outright but owned it with his wife’s devisees under her will!

While Rhode Island uses a different form of joint holding by a husband and wife called a “Tenancy By the Entirety”, if another person is added as a joint owner, unexpected results can occur. The moral: “CounselFirst”!

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Newport RI Probate and Elder Law Attorneys

Family Issues During Death of a Loved One

Very few events in life are more difficult to accept than the pending death or the actual death of a loved one. As elder-law attorneys and estate planners, we see too many cases where the siblings, or the spouses, or other significant heirs or beneficiaries of a person disagree regarding: pre-death care and housing; the choice of attorney-in-fact, personal representative or trustee of the family member; or the testator or grantor’s disposition of their estate contained in the will or trust itself.

Recently I have seen a number of cases where life insurance was left to one child with the intention that the child would use those funds for burial costs or to pay the last debts of the estate. “Family issues” arose and the funds were retained by the beneficiary against the wishes of the decedent. You can imagine the resulting turmoil within the family in any of these cases.

It is our desire to avoid such problems in the first place by planning well in advance of death, by reviewing a client’s entire estate including non-probate assets and by making certain that the representatives for the client will be able to fulfill the intentions of the client without a family feud.

Our complete analysis of your estate is done at a modest flat fee and “We make house-calls.”

Jeremy Howe
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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Estate Planning in RI Elder Law House Calls

A new (grieving) widow wrote to Jeremy:

“Thank you so much for handling the Deed to my home, my Will and all other matters. I appreciate your kindness in coming to the house for my convenience. It is difficult for me to get to your office. …I’ve always felt relaxed in your presence and confident that you would advise me what to do which would be most beneficial to me. …I really do consider you a dear friend.”

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Wife Receives Portion of Pension in RI Divorce

Divorce Attorney Results from Jeremy Howe

The following RI Family Court QDRO and Pension Plan Award in a RI Divorce was negotiated by the Newport RI Divorce and Estate Planning Law Offices of Jeremy Howe & Associates.

Hired by the Wife to draft the Qualified Domestic Relations Order so she could receive her portion of the Husband’s annuity. We discovered upon reviewing the pension documents that there were in fact two pension plans.

The court orders referred to only one plan, so the Wife was missing out on her portion of a substantial, if not the largest, marital asset.

We prepared the Qualified Domestic Relations Order for the designated plan and notified the attorneys for the parties that they had an unresolved issue.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Early Incentive Pay Not Attached to Pension

Divorce Results from Newport Attorney Jeremy Howe

Newport RI Divorce and Estate Planning Attorneys Jeremy Howe & Associates secure a favorable decision for a divorce client in RI with pension issues.

Hired by client to review the terms of his pension plan along with the terms of his divorce decree and the Qualified Domestic Relations Order that had been entered at the time to divide his pension for the benefit of the ex spouse. His company had informed him that if he elected his early retirement, his ex-wife would receive about one third of his “early incentive pay.”

We brainstormed the issues with a colleague and had conversations with legal counsel for the company. Ultimately we sent a letter stating our position that the ex-wife should not receive any portion of our client’s early incentive pay since it was not part of his pension.

He received the entire amount.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

RI Child Support Arrears from 401K Interest

Newport RI Divorce Attorney Jeremy Howe & Associates Handle Case Where Ex-Husband Owes Child Support Arrearage.

Hired by an ex-wife who was owed a substantial amount of child support. The ex-husband did not have the income or assets to pay her what she was owed, but he did have a substantial interest in a 401(k).

We were able to draft a QDRO for child support so she could receive her arrears in full.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Newport RI Elder Law Attorneys and Social Security Online

APPLY FOR SOCIAL SECURITY ONLINE!

According to ElderLawNews Weekly, there are $10,000 applicants for social security benefits every day. The Social Security administration has set up a user-friendly website. To apply for benefits, go to www.socialsecurity.gov and click on “Applying Online for Retirement Benefits.”

[disclaimer: We forward this monthly elderlaw newsletter each month to educate and inform our clients and friends. The fact that we have delivered it does not substitute for legal advice since most elderlaw advice is case-specific. We also do not agree with all of the information and opinions contained in the newsletter. For example, we found that a recent article describing assisted living facilities and family use of such facilities did not conform with our experience in Rhode Island.]

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Elder Care Attorney in Newport RI and Medicaid Estate Planning

PAY A CHILD FOR MY CARE! ARE YOU DAFT?

In our elder-law practice we see that families are struggling to provide care for a parent or parents who are still at home. In many cases they are avoiding cost by providing the care themselves. While it is hard for the children to charge their parents for this care and just as difficult for the parents to turn over a substantial portion of their life savings to the children, it may be a wise family decision for Medicaid planning purposes.

The current Medicaid “look-back” period is five years and there are rumblings that the new administration might change it again to seven years. Family gifts are “penalized” if they occur within the look-back period. The penalty is a denial for Medicaid qualification which program pays for long-term care for the parent. There are no penalties if the transferred assets are part of a contract, or family Care Agreement, providing for specific services to the parents.

There are “pros” and “cons” to such agreements but they should be part of the Medicaid-planning discussion. Other family members are normally involved and at times mediation is useful. Kristy, Hilary and I are ready to assist you with these and many other difficult decisions.

Jeremy Howe

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Variable Annuities and Estate Planning in RI

Rhode Island Estate Planning

Did you know that there are Variable Annuities with optional riders that can provide you with principal and/or income guarantees that will allow you to participate in market gains, while protecting retirement income from market losses?

See your professional adviser to discuss this investment option and check with your estate attorney before signing any investment that might affect your estate.
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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Elder Law Mediation and Newport RI Estate Planning Attorney

Elder-law Mediation. When is is Useful?

As a mediator, I am often called into family disputes. Whether the disputes are between parents and children, between siblings or between the family and an agency, the solutions often require a full knowledge of estate planning, probate law and practice, Medicaid and Medicare law, Veteran’s benefits, estate and income tax law and a full knowledge of community resources. Without this knowledge, the solution reached in mediation may not be the best solution. Mediation with an elder-lawyer is the best method of resolving such disputes since the traditional forums for resolving these disputes (Probate Court or the Superior Court) are very expensive, slow and frustrating.

If you, your family or a client or friend are involved in such disputes, please call us at The Law Office of Jeremy W. Howe, Ltd., to discuss how mediation can work for you.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Counsel First with Newport RI Estate Planning Attorneys

A Happier New Year to All

This is one of those years where most of us are happy to have endured the previous year from both personal and business viewpoints. Many of us and many of our friends and family members were challenged greatly in 2009. So following my mother’s dictates we now must “carry on” and we must “take life as it comes.”

In 2010 it behooves us to learn from last year and to move positively into the next year. Many of us start the year by taking stock and making resolutions. I decided to start the year in this newsletter by simply reciting our company mantra for all of our readers: “Counsel First.”

Forethought and preventative advice can avoid future legal difficulties. Unfortunately, many of our elder-law referrals come to us too late and there is little we can offer in the way of asset-preserving solutions. Advance planning is the key. We offer a very reasonably-priced and extensive “tune-up” conference for all clients (and their family members where appropriate) who want to look ahead into the uncertain future. We hope that you will resolve to get this done in 2010.

Jeremy Howe, Kristy Garside and Hilary Carlson.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Newport RI Elder Law Attorney and Durable Power of Attorney Issue

Testimonial for Elder Law Attorney Jeremy Howe

Jeremy Howe, Newport RI ElderLaw Attorney met with a client recently regarding a family issue involving an attorney-in-fact using a Durable Power of Attorney improperly. After the meeting she wrote:

Thank you again for meeting with me yesterday regarding my family problem, especially on such short notice. I was very pleased with the information and advice you provided. You made it very easy for me to understand my legal standing regarding the concerns as well as the concerns of others who were involved.

Again, I can't thank you enough for the legal counsel and for the consideration you provided me. I especially admired your personable and informative, yet direct, approach regarding my family's specific needs.

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

RI Estate Tax Revision

I repeat: “Where is the Estate Tax Revision?”

In December I wondered in this newsletter whether our national legislators would pass legislation regarding Federal estate taxes. They did not. Where does this leave us? For the moment we estate planners and elder-lawyers are in limbo. If a client has already died in 2010 or if they die soon, there is no current estate tax. There is talk of remedial legislation that will be retroactive to January 1st. Wait till the litigators “get ahold of” that one!

For your information, there is some precedent that Congress can pass retroactive legislation in matters such as this (that affect the federal pocketbook) but we’ll wait and see. There is also talk that the current administration would like to give a “year off” from paying federal estate (and gift) taxes but it is hard to see how that is wise given the current national financial crisis. It would help very wealthy families and hurt less wealthy families who will pay capital gains taxes on inherited assets over $1.3 million dollars.

After 2010 the estate tax exemption will be one million dollars again and the estate tax rate will increase to 55%. That will affect many more families. Standard language found in many estate plans could leave spouses with nothing. It is important to you check with an elder law or estate planning attorney to make sure your estate plan does what you want it to do. Call us with any estate planning questions.

Jeremy Howe. Kristy Garside. Hilary Carlson. 841-5700

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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

Probate and Estate Attorney in Newport RI

"'In this world nothing can be said to be certain, except death and taxes." ~ Benjamin Franklin

After death, if there is no trust to avoid probate, a “personal representative” known as an executor (will) or an administrator (no will) is appointed by the Probate Court to execute or administer the estate. One aspect of a personal representative’s duties is often overlooked or forgotten entirely causing delay and penalties to the estate and possible liability. It is the responsibility of the personal representative to see that all taxes are paid. This may mean: a final tax return for the decedent; income tax return(s) for the estate itself; and estate tax returns (State and Federal). In the case of smaller estates in Rhode Island where the decedent held an interest in real property, it is necessary to file documents proving that you owe no state taxes to clear the title to the estate.

The personal representative should consult with the attorney for the estate and a qualified accountant to determine the best valuation date for the assets of the estate. There are other important accounting and tax decisions to be made as well. For example, in some cases it is wise to “disclaim” bequests in order to avoid taxes. [With thanks to the KLR tax report (July 2009) for reminding me of this important topic]


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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.

A helpful tool for Estate Planning and “Advance Directives”

We often find that clients do not follow through with all aspects of their estate and post-death plan because they are reluctant to address their mortality. On the other hand, if clients do prepare a comprehensive plan, they often express a feeling of relief and satisfaction. The key word is “comprehensive.” What should a person consider when organizing their plan? Here is a partial list:

• Disposition of assets
• Payment of debts
• Funeral arrangements and special requests regarding the type of ceremony
• Anatomical gifts for science
• Anatomical gifts for transplants
• Living will provisions
• Disposition of personal property including gifts of specific items to family members and friends
• Charitable donations
• Tax consequences of gifts and bequests
• A family history or personal memoir

It can be a daunting task to organize all of the above matters. We suggest that you review all of these matters with an experienced estate planner and elder lawyer. We also suggest that you consider the use of The Beneficiary Book which is available in book form or in computer disc form. This book is a supplement to a personal or family estate plan. We buy the books and CDs in bulk and deliver them at our cost to clients. Our clients then add their own data and keep it up to date in the future.

Let us know if you would like to look at The Beneficiary Book. We think you will feel better if you leave the gift of a clear and well-organized plan for your family.


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The Law Offices of Jeremy W. Howe, LTD. are ElderLaw attorneys in Rhode Island who specialize in Wills and Trusts, Estate Planning, Guardianship, Probate, and Veterans Aid and Attendance Benefits.

They also are Newport Rhode Island Divorce Lawyers, Attorneys, Mediators, and Arbitrators providing services for Family Law issues such as Divorce, Child Custody and Visitation, Support, and Military Family Law. 

Call them today at 401-841-5700 or visit them on the web at http://www.CounselFirst.com.