Archive for the ‘General Information and Announcements About CME’ category

Let’s Talk About Estate Planning (Ounce of Prevention Episode 2)

May 17, 2020

On March 5, 2020, Attorney Timothy Herring, the head of Chipman Mazzucco Emerson’s litigation practice area, launched the Ounce of Prevention podcast. The first episode is entitled What Does a Litigator Actually Do?  Listen to the first episode here: Episode One: What Does a Litigator Actually Do?

Liz Hartery

On March 31, 2020, Attorney Liz Hartery, of Chipman Mazzucco Emerson’s estate planning and probate group, appeared as a guest on Tim’s second episode entitled Let’s Talk About Your Estate Planning.  Listen to Liz’s comments on estate planning here: Episode Two: Let’s Talk About Your Estate Plan.

Estate plans are so much more than just a Will. Tim and Liz have a light-hearted discussion covering a number of estate planning options and techniques including living trusts, living wills, how to deal with difficult family issues, and what people need to know about pet trusts.

Subscribe to the Ounce of Prevention podcast. In each episode, Tim will focus on a specific legal issue and how it could impact your everyday life.

The goal of the podcast is to educate and inspire our listeners to harness the law to make life just a little bit easier.

For more information about topics mentioned in the podcast, contact Tim Herring at 203-744-1929 x19 or tmh@danburylaw.com. Visit our website at https://www.danburylaw.com/ to learn more.

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Richard Land

Posted by Richard S. Land, Attorney, Chipman Mazzucco  Emerson LLC, Attorneys at Law, Danbury, CT, 06810, 203-744-1929 x29, rsl@danburylaw.com.

Thank You, From All of Us

May 16, 2020

The Chipman Mazzucco Emerson attorneys and staff would like to thank all of the Health Care Providers and First Responders who are working on the frontlines during the COVID-19 Pandemic.

Frontline Estate Plan Package

Just as you are helping all of us, we would like to help you. A link at the end of the video will bring you to information about our special Frontline Estate Planning Package offered at a well-deserved savings for health care providers and first responders. We sincerely hope that you will forward this within your organizations or to anyone close to you on the frontlines.

Posted by Alyson R. Marcucio, Attorney, Chipman Mazzucco  Emerson LLC, Attorneys at Law, Danbury, CT, 06810, 203-744-1929 x40, arm@danburylaw.com.

Chipman Mazzucco Announces New Partners, Firm Name and New Location

October 22, 2018

Four luminaries of the local bar have joined us to form a new law firm that will go by Chipman Mazzucco Emerson LLC.  Our annual Estate Planning seminar on October 25 will be your first opportunity to meet them.

Richard L. Emerson, Thomas J. Rickart, and James J. Flaherty, Jr., will become members of the firm, and Frank J. Scinto will become of counsel, as of October 22, 2018.

Jim (in our new Southbury, Connecticut, office) and Dick (in our Danbury office) are well known members of the Connecticut trusts and estates bar and join Chipman Mazzucco’s Richard S. Land, Alyson R. Marcucio and Elizabeth J. Hartery to form one of the deepest pools of experienced and dedicated Trusts and Estates attorneys in Western Connecticut.

Tom joins the commercial real estate department in Danbury and Frank will concentrate on land use and litigation and will divide his time between the Danbury and Southbury offices.

Chipman Mazzucco Emerson LLC now has 11 lawyers engaged in four principal practice areas: business law; civil litigation; commercial real estate and land use; and estate planning, estate administration, and elder law.

Estate Settlement and Trust Administration Seminar

August 6, 2015

LocationEthan Allen Hotel, 21 Lake Ave Ext, Danbury, CT 06811

Date:  September 24, 2015

Time:  7:00 to 9:00 (Doors open at 6:30)

Register here:  Seminar Registration.  Or, call 203-744-1929 for reservations.  For more contact information, go to the end of this post.

No admission charge.  Our seminars are always strictly educational.

Description

We will cover the topics listed below.  Each listed Part corresponds to a Part in our Estate Settlement and Trust Administration video which you can see on YouTube here:  Estate Settlement and Trust Administration Video.

To get the most out of the seminar, attendees should view the whole video before attending.  We understand that time may not permit that, however, and we are structuring the program to make certain it will be well worth your time even if you do not view the video.

Send Us Your Questions

If you think of a question before the seminar, let us know right away before you forget.  If the question is appropriate for a group educational program, we will try to answer it during the program.  Send your questions here: rsl@danburylaw.com (Richard S. Land) or here ksg@danburylaw.com (Kasey S. Galner).

 Seminar Topics

Part 1:  Introduction.  Estate settlement steps starting with the probate application and the inventory.

Part 2: A continuation of estate settlement steps including problems relating to real estate, tangible personal property and estate and income taxes.  The importance of identifying problems early.  A description of our estate settlement letter and estate settlement checklists.  A discussion of the importance of post mortem tax planning.

Part 3:  Accounting requirements and fees and costs including the fees of the Probate Court, Executor fees and attorneys.

Part 4:  A description of trust administration, the duties of a trustee and the related risks.

Part 5:  The most common problems related to being a trustee including accounting, investing and self-dealing.

Part 6:  A continuation of a description of the Trustee’s most common problems including personal liability for contracts entered into as trustee and claims based on a trustee’s negligence and torts including claims related to contaminated property.  Trustee compensation is also discussed.

SEMINAR LOCATION AND TIME

The seminar will be on September 24, 2015, at the Ethan Allen Hotel, 21 Lake Ave Ext, Danbury, CT 06811 from 7:00 p.m. to 9:00 p.m. The doors will open at 6:30. Refreshments will be served.

These seminars are always well attended and space is limited. If you wish to attend, or if others you know are interested in attending, to reserve space call us (203-744-1929) or send an e-mail message to me (Richard Land at rsl@danburylaw.com) or Kasey Galner (at ksg@danburylaw.com) or Deb Jewell (at doj@danburylaw.com) containing your name, number attending, telephone number and e-mail address.

You may also register here: Seminar Registration.

 Posted on 8/6/2015 by Richard S. Land, Member, Chipman, Mazzucco, Land & Pennarola, LLC.

We frequently post articles relating to estate planning, estate settlement and elder law issues to this blog. We also post notices about our client seminars here. When we do, we send out notices to clients and friends of the firm. If you would like to get our notices, please join our mailing list by clicking below.

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Chipman Mazzucco Offers Complimentary Estate Plan Review

January 15, 2015

Chipman Mazzucco is pleased to announce a new complimentary online Estate Plan Review.

Answer a series of thought-provoking questions about your circumstances and objectives and receive a personalized report.  We are providing this service without charge to encourage you to reflect on your estate plan from time to time.

To register and participate in the Review, click on this link: Chipman Mazzucco Online Estate Plan ReviewNote: The password you use to register must have at least eight characters, one or more upper case letters and one or more numbers (example: Reviewplan123).

For this initial test, we are limiting this offer to the first 100 participants who are residents of Connecticut and New York.

For a short demonstration (4.5 minutes), click on the video below.

We hope this helps you keep your estate plan current.

Posted on January 15, 2015
by Richard S. Land
Member
Chipman Mazzucco

Do You Qualify for Wills Without Charge in Honor of Mother’s Day and Father’s Day?

May 2, 2013

Only for New York and Connecticut Residents

In honor of Mother’s Day and Father’s Day, Chipman Mazzucco offers this too good to be true opportunity to new parents who have had Wills on their minds but have not yet done anything about it.

You may qualify for a Last Will and Testament without charge if: (1) You are a new parent and your life is still relatively simple; (2) You are a resident of Connecticut or New York and your estate is less than $1,000,000; (3) You contact us between May 12 (Mother’s Day) and June 16 (Father’s Day); and (4) You can meet at our offices in Danbury, Connecticut, so that we can properly supervise the signing of your documents.

If you qualify, your Power of Attorney, Health Care Instructions (including “Living Will”) with Appointment of Health Care Representative, and Designation of Conservator also will be included without charge.

Helpful Screencast. Your Will, and related planning, are too important for you to attempt without an understanding of some essential basic information. We therefore ask you to watch our seminar on YouTube entitled “Basic Estate Planning after ATRA” (the American Taxpayer Relief Act).

Is your situation simple enough to qualify?

To give us the information we need to prepare your Will properly, and to find out if you qualify for our Wills Without Charge program, please complete our estate planning client questionnaire. You can find it here: Estate Planning Information Form.

If you satisfy the conditions described above, there is a very good chance that you will qualify for our Wills Without Charge opportunity.  If you are concerned about any of the issues listed below, however, your planning may require special attention which is not part of the program.

Speical Concerns:

(1) Special problems plague your beneficiaries such as creditor problems; divorces and troubled marriages; poor judgment; gambling habits; drug dependence; health problems; special needs; and trouble handling financial affairs.

(2) You are interested in planning for long term care, whether at home or in a nursing home, for yourself, your spouse or other beneficiary.

(3) Your primary beneficiary is your current spouse and you want to provide for the children of a previous marriage.

(4) You own a business which will require management if it is to provide appropriately for your beneficiaries after your death.

(5) You are concerned about the management of your assets for you and your family in the event of your incapacity and you want to consider a revocable trust.

(6) You want to disinherit an undeserving relative or you would like to include provisions in your planning documents that your survivors might consider controversial.

(7) You have difficult-to-manage assets (for example, a closely held business, rental properties, collections of art, antiques and other creative works, weapons, etc.).

(8) You are concerned that your surviving spouse’s remarriage after your death will result in a diversion of your assets away from your children or other intended beneficiaries.

(9) Your estate for estate tax purposes is larger than $1,000,000.  You may be wealthier (for estate tax purposes) than you think you are. To determine the size of your estate, start by counting everything that will pass to others at the time of your death: home, retirement accounts, annuities, IRAs, life insurance, bank accounts, stocks and bonds—everything. Is it over $1,000,000?

(10) Your estate is increasing and there is a strong possibility that, as a result of your efforts, luck, inflation, additional life insurance, or a combination of such factors, you will join the ranks of the “wealthy”. In that case, it may be important for your documents to include all the existing tools for effective “post mortem” tax planning. See: It’s Not Too Late (Fixing Your Estate Plan After Your Death).

(11) You want to provide for your grandchildren by bypassing your children to some extent.

(12) Although disadvantages of probate are often overstated, you nevertheless wish to arrange your affairs to avoid probate.

Other unique facts may require unique (and perhaps not simple) solutions.

If you believe you may qualify, contact us: Richard S. Land (rsl@danburylaw.com); Kasey S. Galner (ksg@danburylaw.com); or Lynn D’Ostilio (lsd@danburylaw.com). Or, call us at 203-744-1929.

For a PDF announcement go here: Wills Without Charge in Honor of Mother’s Day and Father’s Day.

 Posted on 5/1/2013 by Richard S. Land, Member, Chipman, Mazzucco, Land & Pennarola, LLC.

Notice: To comply with U.S. Treasury Department rules and regulations, we inform you that any U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction, tax strategy or other activity.

We frequently post articles relating to estate planning, estate settlement and elder law issues to this blog. We also post notices about our client seminars here. When we do, we send out notices to clients and friends of the firm. If you would like to get our notices, please join our mailing list by clicking below.

Join Email List

Basic Estate Planning Seminar With Extended Q&A Format

July 5, 2012

LocationMatrix Corporate Center, Sunset Vista Room, Fourth Floor, 39 Old Ridgebury Road, Danbury, CT

Directions:  Directions to Chipman MazzuccoDon’t rely on your GPS.  Please read and follow these directions.

Date:  July 26, 2012

Time:  5:30 to 7:30 pm (Doors open at 5:00)

Register here:  Seminar Registration.  Or, call 203-744-1929 for reservations.  For more contact information, go to the end of this post.  

No admission charge.  Our seminars are always strictly educational.

Description

We will cover the topics listed below.  Each listed Part corresponds to a Part in our Basic Estate Planning Video which you can see on YouTube here:  Basic Estate Planning Video.  If you would like to have the video on DVD, please let us know and we will send you one.

The Seminar will have four sections.  Each section will summarize topics covered in the video.  Q&A will follow each section.

To get the most out of the seminar, attendees should view the whole video before attending.  We understand that time may not permit that, however, and we are structuring the program to make certain it will be well worth your time even if you do not view the video.

Send Us Your Questions

If you think of a question before the seminar, let us know right away before you forget.  If the question is appropriate for a group educational program, we will try to answer it during the program.  Send your questions here: rsl@danburylaw.com (Richard S. Land) or here ksg@danburylaw.com (Kasey S. Galner).

 Seminar Topics

Part 1:  Introduction.  Wills and probate property vs. nonprobate property.

Part 2: Beneficiaries, mistakes with nonprobate property, trust basics, guardian appointments, life insurance beneficiary designations, and estate taxes.

Part 3:  Wills, the estate taxation of life insurance death benefits, tax issues and asset protection issues relating to Wills, and disclaimer Wills.

Part 4: Formula marital deduction Wills, exemption trusts, risk of disinheriting the surviving spouse as estate tax exemptions increase, the portable estate tax exemption, and asset protection bypass trusts.

Part 5:  Formula marital deduction Wills (and exemption trusts) vs. disclaimer Wills (and disclaimer trusts), and common estate planning mistakes.

Part 6:  Common estate planning mistakes continued, the duties of an Executor, the duties of the Trustee, the duties of a guardian, planning for post-death cash needs, and the generation skipping tax.

Part 7: Retirement plan accounts (IRAs, 401(k) plans, 403(b) accounts, etc.), estate taxation on retirement plan accounts, the risk of a circular tax on tax problem at death of account owner, life insurance and irrevocable life insurance trusts as a solution.

Part 8: Retirement plan accounts and related income tax issues, effects of beneficiary designations on deferral periods, spouse as beneficiary and tax deferred rollovers, required minimum distributions, and tax treatment of inherited IRAs, and the five year payout rule.

Part 9: Revocable living trusts, the living trust as a Will substitute, probate avoidance, planning for incapacity, and establishing a revocable living trust.

Part 10:  Comparison of revocable living trust plan with non-living-trust plan, treatment of lifetime issues, powers of attorney as an alternative to the revocable living trust, and what it means to avoid probate.

Part 11:  Comparison continued, avoiding ancillary probate in other states where real property is located, creditors’ claims and safe harbors for the Executor, and income and estate taxes.

Part 12:  Comparison (continued), accounting requirements, releases from liability, continuing trusts and continuing probate court jurisdiction, reasons for considering revocable living trusts, management during incapacity, and real property in other jurisdictions.

Part 13:  Reasons for considering a revocable living trust (continued), controversial estate plans, probate notice requirements, disruption of support for third parties, probate and related delays, simplifying estate settlement for survivors, nonreasons for considering revocable living trusts, the living trust as tax neutral, and probate court fees.

Part 14: Gift planning, gift and estate tax exemptions, exclusions for small gifts, gifts to education funds (529 plans), exclusions for qualified tuition and medical costs, gift tax marital deductions,  gifts to U.S. citizen spouse, and gifts to noncitizen spouse.

Part 15: Gifts of life insurance policies, incidents of ownership, irrevocable trusts as owner, three year rule relating to transfers of life insurance policies, and sophisticated gift techniques (qualified personal residence trusts, grantor retained annuity trusts, valuations for gift tax purposes, gifts to charities and charitable trusts).

SEMINAR LOCATION AND TIME

The seminar will be on July 26, 2012, at the Matrix Corporate Center, Sunset Vista Room, Fourth Floor, 39 Old Ridgebury Road, Danbury, Connecticut from 5:30 p.m. to 7:30 p.m. The doors will open at 5:00. Refreshments will be served.

These seminars are always well attended and space is limited. If you wish to attend, or if others you know are interested in attending, to reserve space call us (203-744-1929) or send an e-mail message to me (Richard Land at rsl@danburylaw.com) or Kasey Galner (at ksg@danburylaw.com) or Lynn D’Ostilio (at lsd@danburylaw.com) containing your name, number attending, telephone number and e-mail address.

You may also register here: Seminar Registration.

 Posted on 7/4/2012 by Richard S. Land, Member, Chipman, Mazzucco, Land & Pennarola, LLC.

Notice: To comply with U.S. Treasury Department rules and regulations, we inform you that any U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction, tax strategy or other activity.

We frequently post articles relating to estate planning, estate settlement and elder law issues to this blog. We also post notices about our client seminars here. When we do, we send out notices to clients and friends of the firm. If you would like to get our notices, please join our mailing list by clicking below.


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