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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: Estate Administration, Living Wills, Wills

Catherine Olender Neijstrom

Tax, Estate Administration, Wills & Probate, Estate Planning

Status: In Good Standing

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77 Summer Street, Boston, MA 02110

Danielle C. Harris-Baker

Family Law, Banking & Finance, Wills & Probate, Corporate

Status: In Good Standing

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One Shipyard Way, Medford, MA 02155

Devorah Anne Borenstein

Estate Planning, Family Law, Litigation, Wills & Probate

Status: In Good Standing

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Four Longfellow Place, Boston, MA 02114

Elaine M. Epstein

Other, Litigation, Wills & Probate, Family Law

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28 State Street, Boston, MA 02109

Herbert D. Friedman

Wills & Probate, Estate Planning, Family Law, Medical Malpractice

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92 State Street, Boston, MA 02109

Kathleen M. Allen

Construction, Wills, Wills & Probate, Banking & Finance

Status: In Good Standing

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50 Redfield Street, Boston, MA 02122

Robert W. Tennant

Real Estate, Lawsuit & Dispute, Wills & Probate, Corporate

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29 Crafts Street, Newtonville, MA 02460

Susana Lannik

Estate Planning, Wills & Probate, Elder Law, Trusts

Status: In Good Standing

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Two Newton Place, 255 Washington Street, Newton, MA 02458

Theonie J. Alicandro

Real Estate, Estate Administration, Estate Planning, Corporate

Status: In Good Standing

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101 Merrimac Street, Boston, MA 02114

Thomas McKean

Land Use & Zoning, Wills & Probate, Family Law, Child Support

Status: In Good Standing

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99 Summer Street, Boston, MA 02110

800-923-0641

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LEGAL TERMS

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.

POWER OF APPOINTMENT

The legal authority to decide who will receive someone else's property, usually property held in a trust. Most trustees can distribute the income from a trust o... (more...)

The legal authority to decide who will receive someone else's property, usually property held in a trust. Most trustees can distribute the income from a trust only according to the terms of the trust, but a trustee with a power of appointment can choose the beneficiaries, sometimes from a list of candidates specified by the grantor. For example, Karin creates a trust with power of appointment to benefit either the local art museum, symphony, library or park, depending on the trustee's assessment of need.

NET ESTATE

The value of all property owned at death less liabilities or debts.

PUBLISHED WORK

An original work of authorship that is considered published for purposes of copyright law. A work is 'published' when it is first made available to the public o... (more...)

An original work of authorship that is considered published for purposes of copyright law. A work is 'published' when it is first made available to the public on an unrestricted basis. It is thus possible to display a work, or distribute it with restrictions on disclosure of its contents, without actually 'publishing' it. Both published and unpublished works are entitled to copyright protection, but some of the rules differ.

WARRANTY DEED

A seldom-used type of deed that contains express assurances about the legal validity of the title being transferred.

WILL

A document in which you specify what is to be done with your property when you die and name your executor. You can also use your will to name a guardian for you... (more...)

A document in which you specify what is to be done with your property when you die and name your executor. You can also use your will to name a guardian for your young children.

INTESTATE

The condition of dying without a valid will. The probate court appoints an administrator to distribute the deceased person's property according to state law.

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.

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.

SAMPLE LEGAL CASES

Brantley v. Hampden Division of the Probate and Family Court Department

Two petitioners filed an amended complaint in the county court seeking relief under GL c. 211, Â§ 3, as well as declaratory and injunctive relief, to halt the respondents' use of the protocols on the ground that they infringed the petitioners' rights of due process under the Federal ...

Davidson v. Register of Probate for Essex County

[2] Davidson failed in his petition to name as a respondent the mother of the child, who was his adversary in the underlying litigation. See SJC Rule 2:22, 422 Mass. 1302 (1996); Jordan v. Register of Probate for Hampden County, 426 Mass. 1020 (1998). ... [3] Further appellate ...

Watson v. Walker

... Lawrence Watson appeals from a judgment of a single justice of this court denying his petition for relief pursuant to GL c. 211, Â§ 3. [2] Watson seeks relief from a decision of the Appeals Court affirming a final judgment of the Probate and Family Court. LW v. SW, 68 Mass. App. ...

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New Town Wills & Probate Lawyer, Massachusetts

Sponsored Law Firm

Cossingham Law Offices, PC

SPONSORED LAWYERS

Catherine Olender Neijstrom

Danielle C. Harris-Baker

Devorah Anne Borenstein

Elaine M. Epstein

Herbert D. Friedman

Kathleen M. Allen

Robert W. Tennant

Susana Lannik

Theonie J. Alicandro

Thomas McKean

TIPS

LEGAL TERMS

RESIDUARY ESTATE

POWER OF APPOINTMENT

NET ESTATE

PUBLISHED WORK

WARRANTY DEED

WILL

INTESTATE

GENERATION-SKIPPING TRUST

GENERATION-SKIPPING TRANSFER TAX

SAMPLE LEGAL CASES

Brantley v. Hampden Division of the Probate and Family Court Department

Davidson v. Register of Probate for Essex County

Watson v. Walker

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