Change of Domicile is a Tricky Business

The Massachusetts estate tax system, and the notorious New England weather, are two reasons that many older residents decide to move to warmer climates.  Since some warm-weather states, like Florida, don’t have state estate tax systems, folks from Massachusetts with larger estates can often save quite a bit of money (and work on their tans) if they move out of the Commonwealth.  However, moving out of Massachusetts is not always easy, especially if a resident lacks the mental capacity to move.

Continue reading Change of Domicile is a Tricky Business

Appeals Court Walks Fine Line When It Comes To Execution of Will

Anyone who is 18 years old or older and of sound mind can create a Will in Massachusetts, so long as she signs it and, by her express direction, has it attested and subscribed in her presence by two or more competent witnesses.

This sounds straightforward.  But a recent case before the Massachusetts Court of Appeals shows just how tricky a Will signing can be when you don’t work with an attorney who knows how to properly execute a Will.

Continue reading Appeals Court Walks Fine Line When It Comes To Execution of Will

Managing a Non-Profit Corporation? Deadlines are Nearing!

The Commonwealth of Massachusetts Corporations Division requires all non-profit corporations to file annual reports by November 15th.  If you are responsible for the annual reporting for a Massachusetts non-profit corporation, you may already be aware that November 15th is looming. If not, here are a few hints on what you should be preparing.

Reports to the Corporations Division may be filed online, by mail or in person.  If you choose to file online, which we recommend because it will keep your public profile on the Corporation Division’s website up-to-date, you will need your ID and Pin number to log in to the Corporations Division’s secure website. Once logged in, the reports are easily filled out, and you will be able to update your non-profit’s address, officers or directors if they have changed since the previous year.  Of course, you can always choose to file your annual report the traditional way, by printing out the form and manually entering the data.  In either case, the filing fee is $15.

Continue reading Managing a Non-Profit Corporation? Deadlines are Nearing!