Atty. Frederick Misilo, Jr. Delivers Keynote Address
April 9, 2021 – Atty. Frederick Misilo, Jr. delivers the keynote address at this years Berkshire County Arc Family Support Conference. Click here to listen to the entire keynote address.
How Can a “Village” Help You?
In our work as estate planning and elder attorneys, we find that most people prefer “aging in community” – that is, living at home independently for as long as is safely possible. However, as we age, we encounter an increasing number of physical challenges as well as isolation. The “Village Movement” seeks to support older…
The Massachusetts Nominee (or “Realty” Trust) Perhaps a New Tool to Protect One’s House
Imagine you are observing an estate planning appointment. At some point, you would hear the client say, “I want to protect my assets.” It is a common request. It is why people do estate planning. They want to protect their assets. The real question is, “Protect them from what?” There are many risks. Lawsuits, divorce,…
Understanding the Conservatorship of Britney Spears and Less Restrictive Alternatives
Late ’90s and early 2000s pop star Britney Spears has been making headlines lately that have nothing to do with her illustrious singing career. Ms. Spears has been under conservatorship for more than a decade, and she has filed several pleadings in recent years to express to the court her disapproval of the control that…
The Rock or The Hard Place?: Dealing with Federal and State Tax Debt
Taxpayers with both federal and state tax liabilities often find themselves between a rock and a hard place. After all, both the Internal Revenue Service (IRS) and the Massachusetts Department of Revenue (DOR) have extensive collection powers and can impose harmful interest and penalties on delinquent taxpayers. In general, when a taxpayer does not have…
Penalties Invalid if IRS Does Not Get Proper Approvals
When the IRS discovers that a taxpayer failed to report income on their tax returns, or adjusts the amount of tax they owe in an audit, there is a chance that something known as the Section 6662 accuracy-related penalty will be assessed. The penalty, which is equal to 20% of the amount of additional tax…
How Work Affects SSI, SSDI and CDB Eligibility
Understanding how income and resources are deemed is critical in determining eligibility for Needs Based Benefits. This article will focus specifically on how income and resources affect the three types of cash benefit programs: Supplemental Security Income (SSI), Social Security Disability Income (SSDI) and Childhood Disability Benefits (CDB). SSI, SSDI and CDB provide cash income…
Using ABLE Accounts to Avoid a One Third Loss in SSI
When an individual receives SSI, SSI deems all income he or she receives. SSI deems earned income, unearned income and in-kind support and maintenance income differently. This article addresses how SSI deems in-kind support and maintenance only. In-Kind Support and Maintenance (ISM) is the value of the food and/or shelter that somebody else provides a…
Negligence – An Introduction to Causes of Action
This is the fourth article in a series on the circumstances that can give rise to a civil lawsuit. Earlier articles in the series can be found on Fletcher Tilton’s website under ARTICLES. Negligence Generally In the last two installments of this series, we saw the importance of incorporating and obtaining appropriate business liability insurance…