DAVIS MALM ATTORNEYS MARJORIE SUISMAN AND
SOPHIE MIGLIAZZO SPEAK AT "SPECIAL NEEDS TRUSTS: PLANNING FOR THE DISABLED AND ELDERLY IN MASSACHUSETTS" SEMINAR

On Wednesday, March 19, Davis Malm attorneys Marjorie Suisman and Sophie C. Migliazzo spoke at the "Special Needs Trusts: Planning for the Disabled and Elderly in Massachusetts" Lorman Education Services seminar. The seminar provided an overview of special needs trusts as well as practical information on topics such as maintaining benefits eligibility, drafting requirements, administration, and income and estate tax issues. Ms. Suisman moderated the seminar. Ms. Migliazzo discussed the different types of special needs trusts, including the various drafting requirements for each. Ms. Suisman discussed the administration of special needs trusts, including the selection of a fiduciary, funding, investment strategies, and distributions from the trusts. Both Ms. Suisman and Ms. Migliazzo discussed income and estate tax issues relating to these trusts. This seminar was most appropriate for attorneys, accountants, financial and estate planners, insurance professionals, paralegals, and trust officers.

Ms. Suisman is a frequent lecturer and writer on all aspects of estate planning and taxation. She frequently serves as the professional trustee of special needs trusts and traditional estate planning trusts. Ms. Migliazzo has a range of estate planning experience including drafting wills, health care proxies, powers of attorney, and trusts for a variety of family situations, including special needs planning.

Please contact Jeanie Griggs at (617) 589-3895 or jgriggs@davismalm.com if you have any questions or visit www.lorman.com and refer to seminar ID# 378638 if you are interested in registering for this seminar.

About Davis, Malm & D'Agostine, P.C.
Founded in 1979, Davis Malm is a premier mid-sized, full-service New England firm. The firm provides sophisticated, cost-effective legal representation to local, national, and international public and private businesses, institutions and individuals in a wide spectrum of industries. The attorneys at the firm practice at the top level of the profession and deliver successful results to clients through direct partner involvement, responsive client service, and practical and creative problem solving.