Leaving Massachusetts for Tax Purposes Requires Attention to Detail
Impact of Residency A taxpayer’s legal state of residency retains the power to tax all the taxpayer’s income and property. Conversely, if a taxpayer has income or property in states where they are not a resident, the nonresident state may tax only the activity conducted in — or property located within — the nonresident state’s…
Massachusetts Estate Tax and the Capital Gain Tax: Gift or No Gift?
Both the federal and Massachusetts estate taxes are based on the value of a person’s assets on his or her date of death. Both taxes provide an unlimited marital deduction, which means that all assets passing to a surviving spouse are not subject to the estate tax. Under the federal estate tax, each person also…
Legacy Newsletter – Volume 26, Issue 1
We’re excited to share the latest issue of our Legacy Newsletter from the Trust and Estate team at Fletcher Tilton. Inside, you’ll find helpful information, timely updates, and ideas to make sure your plans—and your legacy—are protected for the future. We hope you enjoy this issue and find it both informative and easy to read.
Congratulations to Tricia L. Koss for being selected as a 2026 Business Transaction “Go To Lawyer” honoree
Congratulations to Tricia L. Koss for being selected as a 2026 Business Transaction “Go To Lawyer” honoree by Massachusetts Lawyers Weekly. This recognition reflects Tricia’s deep experience and steady guidance across a wide range of transactional and general business matters, including corporate governance, mergers and acquisitions, commercial financings, and real estate transactions. Her continued recognition as…
Congratulations to Kerry Gorham
We are proud to share that Kerry Gorham, Transactional Practice Group Manager at Fletcher Tilton PC, has been named a 2026 Excellence in Law Honoree by Massachusetts Lawyers Weekly for Paralegal Work. Kerry’s recognition is a testament to her outstanding leadership, deep expertise in commercial lending and real estate, and unwavering commitment to excellence. For…
Congratulations to Attorney Elisabeth Finn
Congratulations to associate Elisabeth Finn on being named an Up & Coming Lawyer by Massachusetts Lawyers Weekly as part of its Excellence in Law honors. Liz is a valued member of our Litigation team, known for her strong advocacy, sound judgment, and collaborative approach. We are proud to see her work and dedication recognized and…
Introduction to Government Benefits
Today’s cost of residential support, habilitation and vocational programs are increasing at such a rate that it is seldom possible for the average family to leave sufficient funds to care for a member with a disability’s care. For most families with a family with a disability, one of the primary goals of estate planning is…
Attorney Mike Brangwynne Admitted to Maine Bar
Congratulations to attorney Michael Brangwynne on being admitted to the Maine Bar! An Officer in our Boston office, Mike focuses his practice on complex commercial and tort litigation, representing businesses and individuals in matters involving construction, real estate development, zoning, closely held businesses, and high-stakes tort disputes. We’re proud to see him expand his ability…