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Now is the time to consider intra-family loans

Burns & Levinson LLP
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USA
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March 1 2013

This is an excellent time for wealthy, senior family members to consider the use of loans to other family members as legitimate wealth transfer tools

Important estate and gifting features of the American Taxpayer Relief Act

Burns & Levinson LLP
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USA
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January 7 2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012, which, among other tax changes, permanently enacted changes to

Preserving the legacy of your business enterprise

Burns & Levinson LLP
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USA
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December 6 2012

If you are an owner in a closely held business or family enterprise, you are probably too busy to spend time thinking about what would happen if you or a partner suddenly exited the company

Non-compete orders in divorce

Burns & Levinson LLP
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USA
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October 16 2012

In dividing up the marital assets of divorcing business owners, the Massachusetts probate and family court typically awards the business to one spouse

Massachusetts passes Uniform Trust Code

Burns & Levinson LLP
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USA
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August 8 2012

On July 8, 2012, Governor Patrick signed the Massachusetts Uniform Trust Code (the “MUTC”) into law, which became effective as of the date of signing

The vacation home conundrum

Burns & Levinson LLP
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USA
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July 2 2012

Ah, the sweet soft breezes of summer they carry the sounds of your children or grandchildren at play, and they fill your vacation home with family memories that can last forever