Practice Focus and Experience
Marjorie Suisman practices in the Trusts and Estates area. She concentrates her practice in the areas of estate planning, estate and gift taxation, and trust and estate administration. Marjorie advises high net worth individuals in all aspects of personal planning matters, including wills and trusts, gifting strategies, wealth transfer strategies, individual trust administration, taxes, fiduciary investments, charitable giving, and the administration of estates. Her practice also includes succession planning for privately held businesses, estate planning for nontraditional families and the disabled, as well as serving as a professional trustee and as a consultant in the structuring of personal injury awards.
Marjorie is a frequent lecturer and writer on all aspects of estate planning and taxation. She has lectured and published articles for the Society of Settlement Planners, Massachusetts Continuing Legal Education, Boston Bar Association, National Academy of Elder Law Attorneys, Suffolk Advanced Legal Studies, the Massachusetts Academy of Trial Attorneys, and Professional Educational Systems, Inc. Topics include taxation of damage awards, using trusts with personal injury awards, and the establishment, administration, and tax consequences of special needs trusts. One of her articles, "Coordinating an Asset Protection Plan with an Estate Plan: The Often Overlooked Essentials," is published in the ABA's Real Property, Probate and Trust Law Section's reference manual, Asset Protection Strategies. Marjorie also has lectured and written on estate planning for non-traditional families and is serving on a bar association task force studying the implications of the Goodridge vs. Dept. of Public Health decision on estate and tax planning.
Before joining Davis Malm, Marjorie was a member of the Private Clients Group of Hill & Barlow and, prior to that, she practiced with Alexander A. Bove, Jr. P.C.
- Represents Kenny Cieplik whose 21 year disability has led him and his family to devote a great deal of energy to improving access to services for the disabled. Most recently, Kenny has started a website www.thetravelingwheelchair.com for people to visit, write reviews, and rate local venues on their wheelchair accessibility.
- Established trust and serves as trustee for Lawyer Johnson whose conviction for first degree murder was vacated and who was awarded a settlement to compensate him for injuries resulting from his twelve years of incarceration (as featured in the April 2007 issue of Boston Magazine).
- Created and serves as trustee of trust holding large products liability
jury award for disabled plaintiff.
- Created private foundation and counseled client on best approach to
carry out philanthropic goals.
- Advised unmarried couple on creative and tax efficient ways to dispose of property on death.
- Advised Haverhill Golf and Country Club women plaintiffs on tax consequences
of sex discrimination judgment; created a Qualified Settlement Trust under
section 468(B) of IRC to hold award prior to distribution.
- Consulted with nationally known toxic tort attorney on establishment
and administration of Qualified Settlement Trust.
- Consulted with employment lawyer on tax consequences of employment
- Represented bank as executor of the estate of a US citizen domiciled in France with multinational estate plan.
- Created estate plan for parents of disabled child that is sensitive
to the child's possible ongoing need to qualify for public benefits.
Distinctions: Peer Review AV® Preeminent™ rated by Martindale-Hubbell, the highest bestowed rating; Massachusetts Super Lawyers, 2005-2013 (Top Women Attorneys in Massachusetts, 2013; Top 50 Women Attorneys in Massachusetts, 2012)
- Admitted: Massachusetts; Michigan; United States District Court for the District of Massachusetts.
- Member: Boston Bar Association; Boston Estate Planning Council; The Boston Probate & Estate Planning Forum.
- Founding member of the Professional Advisors Committee of the Boston Foundation, one of the nation's oldest and largest community foundations. The committee is a group of area professionals who serve as a resource to the foundation on matters ranging from outreach and technical support for the advisory community to participation in development initiatives.
- Member of the The Sarah Lawrence College Planned Giving Advisory Council.
- Audit, Investment, and Bill of Rights Dinner Planning Committees of the ACLU-MA.
- Former member of the Board of Directors of Massachusetts Advocates for Children, a nonprofit organization dedicated to improving life opportunities for Massachusetts children. As a board member for six years, she assisted the organization in all areas of fundraising and policy making.
- Completed ten years of service as a representative town meeting member in Brookline, Massachusetts.
Publications and Speaking Engagements
The Password to Leaving Your Online Life Behind,
Women's Business Boston, Marjorie Suisman and Judith Ashton (coauthors)
Using Retirement Assets to Fund Charitable Gifts,
MFS Heritage Planning News (see page 2), Marjorie Suisman (author)
The Physical Requirement in IRC § 104(a)(2) and Taxable Interest in a Settlement or Judgment,
Society of Settlement Planners Annual Meeting, Marjorie Suisman (author)
Qualified Settlement Trusts: A Useful Tool in Multi-Party Litigation,
Boston Bar Association "Taxation of Settlements and Judgments" Seminar, Marjorie Suisman (author)
Special Needs Trusts: Guidelines for Planning for Disabled Beneficiaries,
The Boston Foundation Philanthropic Advisor (see page 2), Marjorie Suisman (author)
The Division of Inherited Property Upon Divorce,
Marjorie Suisman (author)
Estate Planning for Nontraditional Families and Individuals,
Marjorie Suisman (author)
An Introduction to Basic Estate Planning,
Marjorie Suisman (author)
Coordinating Asset Protection Plan With Estate Plan - The Often Overlooked Essentials,
American Bar Association Asset Protection Strategies Journal, Marjorie Suisman (author)