Massachusetts’ highest court has held that if an irrevocable and unamendable trust gives the trustee the right, in its sole judgment, to pay any amount directly to one or more beneficiaries or to use any amount to indirectly benefit one … Read more »
What Does a “Do Not Resuscitate” Notice in a Person’s Home Mean?
Occasionally, I see a Massachusetts “DNR Notice” in someone’s home (usually the home of an elderly person). The notice is formally named a “Comfort Care-Do Not Resuscitate” notice – “CC/DNR” for short. Recently, I noticed a CC/DNR in an elderly … Read more »
New Massachusetts Sales Tax/Use Tax on Certain Computer Software Services—Generally Effective July 31, 2013
Massachusetts has rapidly expanded its sales tax (and corresponding “use tax”) to reach certain kinds of services rendered to Massachusetts purchasers in connection with computer software. The new law was enacted July 24, 2013 and became effective July 31, 2013. … Read more »
U.S. Estate Tax Law — The Wait is Over (Maybe)
At long last, in its first action to avoid the Fiscal Cliff, Congress has enacted a new tax act (The American Taxpayer Relief Act of 2012).
From a US (but not Massachusetts) gift tax and estate tax perspective the Bush-era … Read more »
New Taxes for 2013
The package of US health care reform laws imposes new taxes starting in 2013. These are not part of the so-called “fiscal cliff”. A solution to the “fiscal cliff” will probably not affect the taxes discussed in this article.
Part … Read more »
The New Massachusetts Alimony Statue: What Does it Do?
Massachusetts recently enacted a new comprehensive alimony law which took effect March 1, 2012. The new law is a substantial change from what was the prevailing “old” alimony law. In some ways the old law was inequitable and could cause … Read more »
The Schoolyard Lawyer: School Discipline for Students Not Yet Eligible for Special Education
When a regular education student violates the school handbook, the school can discipline that student according to the policies and procedures set forth in the handbook. When the discipline involves a special education student, however, the IDEA requires the school … Read more »
It’s official: the Massachusetts Alimony Law has Passed
On September 26, 2011, Governor Patrick signed the long-awaited alimony bill into law, potentially ending many lifetime alimony awards across the state. The previous Massachusetts law required the court to consider a number of factors when determining alimony, but it … Read more »
FERPA: The Federal Law of Student Records
The Family Educational Rights and Privacy Act, or FERPA, is a Federal law that protects the privacy of students’ education records and access to those records, and applies to schools that receive federal financial assistance under the U.S. Department of … Read more »
Non-competes and Employment Agreements – Together or Separate
This article addresses a challenge that employers face in enforcing non-competition agreements that are attached to employees’ general employment contracts and will offer a solution, which will increase the probability of enforcement. On the surface, the non-compete agreement appears to … Read more »