Overview

Trust and estate matters, sophisticated estate planning for high net worth individuals and the administration of estates and trusts are on clients' minds when they turn to Deborah Kay. Deborah has expertise in international tax planning for resident aliens, non-resident aliens and US beneficiaries of foreign trusts. In addition, she has extensive experience in planning for non-traditional couples and their families, including same-gender, married and unmarried couples. Other areas of expertise include: issues related to Medicaid eligibility; probate litigation, including will contests and trust reformations to correct drafting and tax errors; negotiating and drafting prenuptial agreements and matters related to guardianship. Deborah is a Director in our Private Client and Trust group.

Representative Experience

• Negotiated one of the largest charitable gifts ever made by a single individual to a major Boston teaching hospital for the naming rights to its new research center. 
• Representation of many newly married same-gender couples formulating estate plans to take advantage of the previously unavailable Massachusetts unlimited marital deduction. 
• Importation of a foreign trust to benefit a non-resident alien becoming a United States resident and planning of the subsequent income, gift and generation-skipping tax ramifications.