Manchester Estate Lawyer, Massachusetts

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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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Robert J. Madruga

Tax, Wills, Trusts, Estate Planning

Status: In Good Standing

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128 Main Street, Gloucester, MA 01930

Walter A. Costello

Litigation, Estate Planning, Family Law, Corporate, Accident & Injury

Status: In Good Standing

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314 Essex Street, Salem, MA 01970

Timothy J. Hlavac

Estate Planning, Family Law, Premises Liability, Real Estate

Status: In Good Standing

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319 Derby Street, Salem, MA 01970

Carmen A. Frattaroli

Contract, Estate Planning, Family Law, Insurance

Status: In Good Standing

CONTACT

319 Derby Street, Salem, MA 01970

Jon T Skerry

Farms, Estate Planning, Divorce, Child Support

Status: In Good Standing

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6 Lynde Street, Salem, MA 01970

Jacob S. Segal

Commercial Real Estate, Estate Administration, Estate Planning, Business Organization

Status: In Good Standing

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59 Federal Street, Salem, MA 01970

William J. Hernon

Criminal, DUI-DWI, Domestic Violence & Neglect, Estate Administration

Status: In Good Standing

FREE CONSULTATION

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1 Market Street, Lynn, MA 01901

Stuart Julius Gardner

Real Estate, Estate, Divorce & Family Law, Business

Status: In Good Standing Licensed: 29 Years

CONTACT

91 Hart Street, Beverly, MA 01915

John E. Glovsky

Estate Administration, Trusts, Estate Planning, Elder Law

Status: In Good Standing

CONTACT

8 Washington Street, Beverly, MA 01915

Mark B. Glovsky

Land Use & Zoning, Real Estate, Wills & Probate

Status: In Good Standing

CONTACT

8 Adams Hill Road, Gloucester, MA 01930

800-923-0641

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LEGAL TERMS

GENERATION-SKIPPING TRUST

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income fro... (more...)

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income from the trust. Because the children (the middle generation) never legally own the property, it isn't subject to estate tax at their death. See generation-skipping transfer tax.

MARITAL LIFE ESTATE TRUST

See AB trust.

HEIR APPARENT

One who expects to be receive property from the estate of a family member, as long as she outlives that person.

POUR-OVER WILL

A will that 'pours over' property into a trust when the will maker dies. Property left through the will must go through probate before it goes into the trust.

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.

ANCILLARY PROBATE

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are... (more...)

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are necessary if the deceased person owned real estate in another state.

SECONDARY MEANING

In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use ... (more...)

In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use and exposure in the marketplace. For example, though first names are not generally considered inherently distinctive, Ben & Jerry's Ice Cream has become so well known that it is now entitled to maximum trademark protection.

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).

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.

SAMPLE LEGAL CASES

IN THE MATTER OF THE ESTATE OF BEAUREGARD

Discussion. When a will is traced to the testator's possession or to where he had ready access to it and the original cannot be located after his death, there are three plausible explanations for the will's absence: (1) the testator destroyed it with the intent to revoke it; (2) the will ...

Equity One, Inc. v. Estate of Williams

72 Mass. App. Ct. 1108 (2008). EQUITY ONE, INC. v. ESTATE OF ALFRED WILLIAMS & others. No. 07-P-493. Appeals Court of Massachusetts. July 16, 2008. Decision Pursuant to Rule 1:28. Judgment reversed.

REAL ESTATE BAR ASSOCIATION FOR MASSACHUSETTS, INC. v. National Real Estate Information Services

William P. O'Donnell, Anthony J. Vigliotti, Robert F. Kelley, John R. Buckley, Jr., F. Sydney Smithers, IV, & Andrea F. Nuciforo, Jr., for Register of Deeds for Berkshire County & others. ... Matthew J. Maiona for the New England Chapter of the American Immigration Lawyers ...

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Manchester Estate Lawyer, Massachusetts

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Robert J. Madruga

Walter A. Costello

Timothy J. Hlavac

Carmen A. Frattaroli

Jon T Skerry

Jacob S. Segal

William J. Hernon

Stuart Julius Gardner

John E. Glovsky

Mark B. Glovsky

TIPS

LEGAL TERMS

GENERATION-SKIPPING TRUST

MARITAL LIFE ESTATE TRUST

HEIR APPARENT

POUR-OVER WILL

GENERATION-SKIPPING TRANSFER TAX

ANCILLARY PROBATE

SECONDARY MEANING

GRANTOR RETAINED INCOME TRUST

ADMINISTRATION (OF AN ESTATE)

SAMPLE LEGAL CASES

IN THE MATTER OF THE ESTATE OF BEAUREGARD

Equity One, Inc. v. Estate of Williams

REAL ESTATE BAR ASSOCIATION FOR MASSACHUSETTS, INC. v. National Real Estate Information Services

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