Lifetime gifting topic of first ECEPC Lunch & Learn event Oct. 21

Bring your lunch and head to McLane Middleton, P.C. in Woburn on Wednesday, Oct. 21 for an Essex County Estate Planning Council Lunch & Learn event featuring Ryan Swartz., Esq., director of McLane’s Trusts & Estates Department, who will discuss lifetime gifting as part of an estate plan.

In 2015, the federal estate and gift tax exemption is $5.43 million.  At first glance, it appears that lifetime gifting for estate and gift tax planning purposes is less important than in prior years when the federal estate and gift tax exemptions were much lower.

Lifetime giving, however, still provides an excellent opportunity for a Massachusetts resident to reduce Massachusetts estate tax upon his or her death. During this presentation, Attorney Swartz will discuss how lifetime gifts can reduce Massachusetts estate tax, even when “deathbed” gifts are made, and provide specific examples of how much Massachusetts estate tax can be avoided based on the value of the gift.  The session will also explore income tax issues related to lifetime gifting, and why it may not be advisable to make lifetime gifts to reduce Massachusetts estate tax with respect to low-basis assets.

Resource materials will be provided.  This Lunch & Learn event begins at noon at McLane Middleton, P.C., 300 TradeCenter, suite 7000, Woburn, MA. There is no charge, but members are asked to register online for this event.

This year, the Essex County Estate Planning Council is introducing Lunch & Learn meetings – brown bag educational meetings that take place midday at various locations – to provide more options for our members. It is our hope that this addition to our annual schedule – a departure from our usual early-morning breakfast meetings – will encourage more members to attend ECEPC events.

Additional Lunch & Learn meetings will take place on the follow dates:

  • Feb. 23, 2016: Essex County Community Foundation President and CEO, Dave Edwards, will discuss charitable giving as part of an estate plan at the ECCF offices in Danvers.
  • April 26, 2016: Vincent E. Bonazzoli. Esq., will discuss recent developments in estate planning practice at the Family Estate Planning Law Group offices in Lynnfield.

Download the complete ECEPC schedule of events here or view them online on our Website.


ECEPC-SwartzRyan Swartz., Esq., is director of the Trusts & Estates Department at McLane Middleton, P.C., where he advises individuals and families regarding various planning matters, including estate, gift, income and generation skipping transfer tax strategies. He advises fiduciaries in conservatorship, probate and trust administration matters. Ryan also counsels individuals and business owners regarding business succession planning and various asset protection techniques, including limited liability companies, asset protection trusts and irrevocable Medicaid trusts.

Ryan completed a Judicial Clerkship with the Massachusetts Superior Court (2003-2004). He received his J.D. cum laude, from Suffolk University Law School (2003) and his B.A., cum laude, from the University of Massachusetts, Amherst (1999).

Ryan will also speak on Understanding & Using Trusts for MCLE New England. For more information, or to register for that event, visit the MCLE online. For more information about Ryan, visit www.mclane.com


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