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Member Of

Description
Foundation Board of Trustees
MA Chapter Litigation Committee
Massachusetts Chapter
Massachusetts Chapter
Past President Advisory Panel
Tax Section Dues
Tax Section Dues
Tax Section Steering Committee
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Contact
Hyman G. Darling, CELA, Fellow, CAP
33 State St. Springfield, MA 01103
(413) 781-0560
(413) 739-7740

Articles/Seminars

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The Current State of State Fiduciary Income TaxationFocuses on the the current status of state income taxation of trusts. This session assumes a basic understanding of federal and state fiduciary income taxation and is considered to be a mid-level to advanced session on fiduciary income tax concepts.
Advanced Estate, Tax and Post Mortem Planning 2019This session includes an explanation of the income, estate, gift, and capital gain tax implications of estate planning, and how post-mortem tax planning can be used to reduce undesirable tax results
IRA DistributionsThe IRS is giving charitable donors a significant benefit in not paying taxes on distributions from IRAs. Making a charitable contribution to the NAELA Foundation directly from an IRA can benefit donors who are at 70-1/2 years or older.
Dinkins v. Dinkins2013 WL 3834371 (July 26, 2013) - Trust Provision Giving Optional Alternative to Statutory Minimum Elective Share Benefit Was Not an Invalid Penalty Clause (Fla. App.)
CAPsules: Tax Opportunities in Taxing TimesAs is commonly known, the federal gift tax exemption is the same as the Federal estate tax exemption, which is currently $11.4 million per person and scheduled to reduce to $5 million as indexed for inflation in 2026, when the 8-year period of the current law expires, unless it is extended.
Tax Issues in Pre and Post Mortem Planning (AELR 2018)This session includes an explanation of the income, estate, gift, and capital gain tax implications of estate planning, and how post-mortem tax planning can be used to reduce undesirable tax results.
Navigating the Uniform Power of Attorney ActThe Uniform Power of Attorney Act was approved by the Uniform Law Commission in July 2006 and is currently under review for enactment in a number of states.
Medicaid Planning and AnnuitiesLearn how to implement annuities in your Medicaid eligibility practice for both single and community spouses.
The Tax Cuts and Jobs Act of 2017 (TCJA) (2018-Annual)Leading tax experts review the new Tax Cuts and Jobs Act of 2017 and will: Interpret the significant tax law changes that will most likely impact their practice; Assess how to plan for those changes; Recall the resources available (NAELA and others) for additional knowledge on TCJA.
Call for NAELA Board NominationsOn behalf of the NAELA Nominating Committee, I invite you to consider serving on the Academy’s Board of Directors, or consider nominating a colleague.
Clifton KruseClifton Kruse was the first speaker I ever heard at a NAELA event. He changed my life. Literally. In that one session he confirmed for me that I wasn’t crazy in perceiving the practice of law, and the practice of Elder Law in particular, as a very special calling.
President's Message: It Has Been an HonorMy term as NAELA’s 30th president is coming to a close. This has been a year of many accomplishments for the Academy and I’m proud to have been a part of them.
Navigating IRS Rules After Death of IRA OwnerMost non-spouse retirement plan beneficiaries do not understand their distribution rights when they inherit a taxable traditional IRA or employer-provided retirement plan.
Funding a Special Needs Trust: How Much is Enough?Given the significant, ongoing expenses involved in the care of a special needs child and the uncertainty about what needs may arise after the parent or guardian is gone, and what public benefits may be available, determining how much a special needs trust (SNT) should hold is no small feat.
How the New Tax Bill Will Impact Older AmericansLast year’s $1.45 trillion tax re-write is certain to impact older Americans, but how?
President's Message: Member Volunteers Make NAELA SuccessfulAs I am writing this message, I am approximately one-half into my term as President.
Running A Successful Elder Law OfficeHow to improve your bottom line profits while at the same time better serving your clients
Using a Guardianship to Help with Care and Placement Issues of the Mentally IllOverview of some of the legal difficulties that are unique to families struggling with mental illness.
President's Message: NAELA’s 2018–2020 Strategic PlanIf someone asked you to recite NAELA’s mission, could you do it? Probably not. For most of us, we’d likely fall back on the explanation that NAELA members “do well by doing good,” the unofficial mission since the organization formed three decades ago.
Hiring an Associate from an Associate’s PerspectiveYou must be a member of the Young/New Attorney Section to view this content. For information on joining a section please email us at membership@naela.org
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Rajiv Nagaich, Fellow, CAP

Featured Member

Rajiv Nagaich, Fellow, CAP

Life Point Law (formerly Johnson & Nagaich, P.S.) is a full service law firm with offices in Federal Way, Bellevue, Edmonds and Bellingham. We focus on two major practice areas: Elder law and protecting vulnerable people.
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