Bacon Wilson, P.C.

Planning Ahead for School Break Visitation and Travel

2026-05-27T14:48:52Z

Planning Ahead for School Break Visitation and Travel

Reviewing Custody Agreements

As the year continues on, it’s important for co-parents to revisit and thoroughly review their custody agreements to ensure alignment and avoid potential conflicts. Many custody arrangements include specific provisions for school break visitation and vacation time that differ from the regular parenting schedule. These provisions may outline predetermined vacation weeks for each parent, notice requirements for travel, or stipulations regarding the approval of destinations. If your current agreement does not address winter or spring break plans—or if unique opportunities such as extended vacations, camps, or educational programs arise—you may need to formally modify the agreement. Initiating this process early is key. Legal modifications take time, and beginning well in advance of your planned travel dates will help ensure a smoother experience for both parents and children. In many cases, vacation travel during school breaks may trigger additional requirements outlined in the custody agreement. These might include sharing travel itineraries, providing emergency contact information, or obtaining written consent for out-of-state or international travel. Navigating these details can be complex, and legal guidance may be necessary to ensure full compliance with the terms of your agreement. It is crucial for parents to understand these requirements and their importance.

Communicating With A Co-Parent

Effective communication is essential to successful co-parenting, particularly when coordinating break schedules. Maintaining open, respectful, and consistent dialogue helps establish clear expectations, reduces the likelihood of misunderstandings, and promotes a cooperative environment. Proactive communication allows both parents to address logistical considerations—such as vacation plans, childcare arrangements, and extracurricular activities—while ensuring that the needs of the child or children remain the central focus. By working collaboratively and keeping each other informed, co-parents can better navigate the complexities of school break visitation and foster smooth, stress-free transitions for their children.

Create a Comprehensive Plan and Schedule

Developing a clear and detailed plan for visitation is crucial for minimizing confusion and ensuring a smooth experience for all parties involved. Utilizing shared digital calendars and organizational tools can help co-parents stay informed and aligned on important details such as travel itineraries, contact information, and emergency arrangements. Including your child or children in the planning process—when appropriate—not only fosters a sense of involvement but also helps them feel more comfortable and excited about upcoming plans. Additionally, it is important to maintain thorough records of all communications and agreements related to travel and visitation. Documenting these details can be invaluable in resolving misunderstandings and may serve as useful support in any future legal discussions or modifications.

Navigating Interstate Custody Complications

Under Massachusetts law, a parent who wishes to take their child out of state—even if they have primary physical custody—must obtain either written consent from the other parent or a court order.

If the other parent provides written permission, court approval is not additionally required. It is vital for parents to understand how jurisdictional issues may impact their custody rights. Should a dispute arise while the child is out of state, determining which state has legal jurisdiction can become a complex matter. To avoid complications, it is strongly recommended to consult with an experienced family law attorney before making any interstate travel arrangements involving your child.

Plan for Peace of Mind

Whether you're reviewing your custody agreement, coordinating school break visitation, or preparing for out-of-state travel, early planning and legal guidance can help ensure a smooth and stress-free season for both parents and children. If you have questions about modifying your custody arrangement or navigating your rights under Massachusetts law, Bacon Wilson's family law department is here to help. *The foregoing was presented for conversational purposes only, it is not legal advice, and does not create an attorney-client relationship. The information in this blog was provided by Marketing Intern Sophia DeRose from our Springfield Office, and approved by Shareholder Julie A. Dialessi-Lafley in our firm’s Family Law Department, also from our Springfield Office. Sophia is currently a Sophomore at Endicott College in Beverly, Massachusetts.

Think Before You Post: How Social Media Can Impact Your Personal Injury Case

2026-03-31T20:32:35Z

How Social Media Can Impact Your Personal Injury Case: Think Before You Post

*In today’s digital age, social media has become second nature. We share updates, milestones, and everyday moments with friends and family in real time. But if you’ve been involved in an accident and are pursuing a personal injury claim, what you post online can have serious legal consequences.

Why Social Media Matters in a Personal Injury Case

After an accident, it’s completely natural to want to keep loved ones informed about your recovery. However, insurance companies and defense attorneys often monitor social media accounts to gather evidence they can use to minimize or deny your claim. Even posts that seem harmless—such as photos, videos, check-ins, or casual updates—can be taken out of context. For example, a picture of you smiling at a family gathering or traveling could be used to suggest that your injuries are not as severe as claimed. Similarly, posts that show physical activity may be used to argue that you’ve exaggerated your condition or failed to follow medical advice.

How Your Posts Can Be Used Against You

Social media content can play a significant role in personal injury litigation. It may be used to:

Expose inconsistencies between your claims and your online activity
Challenge the severity of your injuries by showing physical activity or travel
Dispute emotional distress claims if your posts suggest otherwise
Question your credibility based on statements or images shared online
Demonstrate violations of medical advice, such as lifting restrictions or travel limitations

In some cases, social media evidence can even be used to help determine fault or evaluate how your injuries have impacted your daily life.

The Myth of “Private” Accounts

Many people assume that setting their profiles to private will protect their content—but this is a common misconception. Privacy settings do not create a legal shield. Courts can allow access to relevant social media content during the discovery process, including posts, messages, and even deleted material. Additionally, friends or family members may tag you in posts or share photos of you, making that content accessible regardless of your own settings. Screenshots can also circulate beyond your control.

How to Protect Your Case

If you are involved in a personal injury claim, it’s important to be cautious about your online presence. Here are some best practices:

Avoid posting about your accident, injuries, or recovery
Do not discuss any details of your case online
Be mindful of photos or videos that could be misinterpreted, especially those involving travel or physical activity
Review your privacy settings, but don’t rely on them for protection
Ask friends and family not to tag you or post about you during your case
Consider staying off social media entirely until your case is resolved

Final Thoughts

Social media can be a powerful tool—but in the context of a personal injury case, it can also be a liability. A single post can be misinterpreted and used to undermine your claim. If you’ve been injured, the safest approach is to limit your online activity and speak with your attorney about how to protect your case. Being mindful now can make a significant difference in the outcome of your claim. If you have questions about a personal injury matter, the experienced attorneys at Bacon Wilson are here to help. *The foregoing was presented for conversational purposes only, it is not legal advice, and does not create an attorney-client relationship. The information in this blog was provided by Marketing Intern Sophia DeRose from our Springfield Office, and approved by Shareholder Christopher D. Pierson in our firm's Litigation Department, also from our Springfield Office. Sophia is currently a Sophomore at Endicott College in Beverly, Massachusetts.

Pet Custody Considerations in Divorce Proceedings

2025-12-16T21:42:44Z

If you’re going through a divorce, among other things, you might also be worried about who gets to keep your fur babies. Under current Massachusetts law, pets are treated like property, just like a lamp or a table. As cruel as it sounds, your beloved dog, ferret, or hedgehog is viewed as an asset to be divided, with no exceptions. Therefore, don’t expect a judge to consider the “best interests” of your pets the way they do for children. Massachusetts courts will also not discuss visitation schedules or joint custody for pets. You and your soon-to-be ex-spouse would have to set up terms on your own. So, what factors does the judge look at when deciding who gets to keep Whiskers? Some of the most important considerations include:

Who brought the pet before your marriage? If you had Whiskers before you tied the knot, the judge tends to give them back to you.
Who paid for or adopted the pet? Currently, the default rule is to award the pet to the person who paid the initial bill. Unfortunately, this could benefit abusers who control finances and paperwork, leaving abuse victims powerless.
Who has been responsible for caring for the pet, feeding, grooming, vet visits, etc.? Evidence of your caregiving role, such as adoption papers, photos, and receipts, would be very helpful. After all, it’s a competition, and you have to show you love Whiskers more.
If you and your current spouse are separated, your living conditions matter. If one spouse lives in a “no pets allowed” or develops severe allergies, the judge may favor the other spouse.
Does either spouse have any history of animal cruelty or domestic violence? If so, the judge will take that very seriously.
Did you and your spouse have a prenuptial/postnuptial agreement or a pet-custody plan drafted? If so, the judge will usually honor it.

In short, when deciding pet custody in divorce proceedings, the focus is on facts and documents, not on the pets’ feelings. Because the law is set up this way, the best result is usually achieved if you and your spouse work it out yourselves during mediation or negotiation. If you can agree on who gets to keep the pets and how to split future vet bills, the judge will usually respect the decision. Be sure to put the agreement in writing; then the judge can simply include it in the divorce decree, making it legally binding. Going through a divorce is already hard, and no one wants to lose a beloved pet who is part of the family. Gather records, stay civil and try to reach an agreement in writing before court can help achieve a happier outcome for you, your soon-to-be ex-spouse, and your furry, feathered, or scaled family member. Written by Queenie Miao, Bacon Wilson Law Clerk 2025

Reviewed and approved by Attorney Julie A. Dialessi-Lafley

The Future of Estate Planning

2025-07-16T17:41:38Z

The Future of Estate Planning

How Technology is Changing the Way we Plan, Protect, and Pass on Wealth.

Technology is quietly but fundamentally changing the landscape of trust and estate planning. Where once the process was defined by paper documents, in-person meetings, and slow-moving court procedures, today’s estate planners and their clients are navigating a world shaped by artificial intelligence, digital assets, and blockchain technology. These changes are not just cosmetic, they are altering the very questions we ask about inheritance, legacy, and the practicalities of passing wealth to the next generation. Artificial intelligence is now a common presence in some law offices. AI-powered drafting tools can generate wills, trusts, and powers of attorney in minutes, flagging inconsistencies and even suggesting tax-efficient strategies. For many clients, this means a faster, more affordable process. For attorneys, it frees up time to focus on the complex, human side of planning such as family dynamics, unique asset structures, and difficult conversations. However, these efficiencies come with new risks. Automated systems can miss subtle issues, and the legal validity of AI-generated documents depends on careful review and proper execution. Technology is a tool, not a substitute for professional judgment. The very nature of what constitutes an “estate” is also evolving. Digital assets—cryptocurrencies, NFTs, online businesses, and even social media accounts, now represent real value and real complications. Unlike traditional assets, digital property can be lost forever without proper credentials or instructions. Estate planners must now ask: How will heirs access a loved one’s crypto wallet? Who controls a deceased person’s online presence? Laws are struggling to keep pace with these questions, and the burden often falls on planners and families to find practical solutions. Blockchain technology and smart contracts are beginning to automate aspects of trust administration. These self-executing agreements can trigger distributions or enforce conditions automatically, with every transaction recorded on an immutable ledger. This promises greater transparency and fewer disputes, but also introduces new risks. Coding errors or unforeseen circumstances can lead to unintended results, and courts are still grappling with how to interpret and enforce these digital agreements. Generational attitudes toward technology are shaping the field as well. Younger clients tend to embrace digital solutions, valuing convenience and speed. Older generations, by contrast, often express concerns about privacy, security, and losing the personal connection that comes with face-to-face meetings. Estate planners are challenged to find a balance between leveraging technology to improve service while maintaining the empathy and trust that have always been at the heart of the profession. With these advances come new ethical and regulatory concerns. Attorneys must carefully vet technology providers, safeguard sensitive client data, and keep up with rapidly changing laws. There are also questions of access and equity—not every client is comfortable with or has access to digital tools, raising issues of fairness and inclusion. The integration of technology into trust and estate planning is inevitable and, in many ways, positive. It offers efficiency, accessibility, and new ways to protect and transfer wealth. Ultimately, the core values of the field like personalized advice, sound judgment, and ethical stewardship remain unchanged. As technology continues to evolve, the challenge will be to harness its benefits while preserving the human element that ensures legacies are not only secure, but meaningful. For anyone considering an estate plan in this new era, working with a professional who understands both the legal and technological landscape is more important than ever. Written by Jacquelyn Matthews, Bacon Wilson Law Clerk 2025-2026 Reviewed and approved by Attorney Hyman G. Darling

The 2024 Climate Act: Reducing Barriers to Speed Renewable Energy Development

2025-05-29T16:31:33Z

The 2024 Climate Act: Reducing Barriers to Speed Renewable Energy Development

Green Space Vs. Renewable Energy

Massachusetts has set ambitious goals to reduce carbon emissions in the coming decades, which can only be met with the rapid deployment of renewable energy sources. Despite the political popularity of the goals—they have been embraced by the Baker and Healey administrations, the legislature, and the general public, local resistance to the development of renewables threatens to derail them. In Massachusetts, ground-mounted solar projects and large-scale battery energy storage systems have especially come under fire in recent years, and both are critical to achieving the Commonwealth’s climate goals: Ground-mounted solar has the footprint large enough to produce clean energy at scale, and battery energy storage systems are necessary to store surges of intermittent solar, wind, and hydropower and feed it into the grid when needed. Complaints from those opposing these projects range from fear of lithium battery fires to runoff from solar panels to loss of forestland. Here in Western Massachusetts, protective of its green space and natural beauty, these concerns carry weight with residents and local governments, and highly publicized resistance to renewable energy projects has delayed or halted their progress altogether. The tension between renewables and neighbor opposition may be more visible in Western Massachusetts, as protective of its green space as it is committed to combating climate change, but it is hardly unique to this region. Permits for renewables are rejected with increasing frequency nationwide, often due to resistance from community members and local governments. The problem this creates, though, is that when communities refuse to allow development that is unpopular locally but necessary to the region, a “beggar-thy-neighbor” dynamic can take hold: When one community restricts unwanted developments, neighboring communities fear that they will be burdened with more than they can support and feel pressured to pass more restrictive regulations than they otherwise might. A race to the bottom can then ensue, in which local governments have every incentive to be as restrictive, if not more so, than their neighbors, making renewable energy sources increasingly difficult to site and build. Massachusetts has faced similar problems before. In the 1950s, the legislature passed the Dover Amendment, which required municipalities to relax zoning restrictions for educational and religious buildings, even when they were widely unpopular. Over time, the law was amended to include other potentially unpopular developments, including solar installations. Recent court cases have interpreted the Dover Amendment to protect ground-mounted solar systems and the infrastructure necessary to support them. In Tracer Lane II, for example, the Supreme Judicial Court held that Waltham violated the Dover Amendment by restricting commercial solar systems to land zoned for industrial use, comprising only about 2% of its total land area, and using that zoning ordinance as justification to deny a permit for an access road leading to a solar system in a neighboring community. Although state law and precedent provide some protection for renewable energy sources, the state legislature recognized that obstacles created by those opposing them made their development expensive, time-consuming, and too risky for many developers to consider. In response, it passed An Act promoting a clean energy grid, advancing equity, and protecting ratepayers (S.B. 2967), often referred to as the 2024 Climate Act. The Climate Act takes a number of steps to simplify and speed permitting. Permits for large projects (over 25 MWh for production, 100 MWh for storage) will be heard by the Electric Facilities Siting Board (EFSB), a state board charged with balancing the need for reliable energy production, reducing costs, and mitigating environmental harm. Centralizing decisions in a statewide body is a practice other states with aggressive carbon reduction goals have implemented to ensure that consistent, efficient decisions are made without undue influence from politically powerful individuals or opposition groups. Decisions for these larger developments are required to be decided within fifteen months. Decisions can then be appealed directly to the Supreme Judicial Court (SJC) if the developer or opposing parties believes the EFSB’s decision was faulty. Smaller projects (under 25 MWh for production, 100 MWh for storage) will still be decided on by local boards. The 2024 Climate Act, however, standardizes the process municipalities must follow when making permitting decisions, requires a single board to issue a comprehensive permit (a similar approach that is taken to expedite affordable housing developments in Massachusetts), imposes a time limit of twelve months on decisions, and allows appeals to first be heard by the EFSB and then by the SJC. Rules are expected to be finalized and these processes in place by early 2026. Developers of both small and large projects should expect a more predictable, streamlined permitting process less susceptible to delays created by slow decision-making and drawn-out appeals. Community groups and concerned neighbors should also take heart. The Climate Act establishes support structures and funding for community groups and individuals who wish to have input on permitting decisions, ensuring that those who otherwise may not have the means are able to participate in the process. This provision is likely to be neutral, or even positive, for developers as well. First, it expressly forbids granting funds to individual or groups who have demonstrated a desire to bring unwarranted appeals or introduce unnecessary delay into the process. Second, even to the extent those opposed to renewable developments successfully mount opposition or demand concessions, by allowing these groups to participate early in the process, it becomes more likely that clear precedent will be established, bringing predictability and certainty to the process. Overall, the new law promises to make the development process faster, more predictable, and more efficient for developers while still ensuring local voices have input on safety and quality of life concerns. By reducing the risk of unwarranted denials, unpredictable local permitting processes, and drawn out appeals processes, the 2024 Climate Act promises to speed the production of renewable energy sources while still allowing local voices to be heard. Written By: Gary DeYoung, Bacon Wilson Law Clerk 2024-2025. Reviewed and Approved by: Thomas R. Reidy

The Importance of Estate Planning

2025-04-21T20:19:59Z

The Importance of Estate Planning

There is a preconceived notion that you do not need to worry about having an estate plan until you are older or own a large amount of assets—this is not true.

It is never too early to develop an estate plan. An estate plan is a collection of legal documents that explains how you would like your assets distributed if you become disabled or pass away. Most estate plans will also explain how you would like certain issues, including health and financial, handled in the event you become incapable of making your own decisions. Every estate plan is unique and consists of different documents based on what you would like. Most estate plans will include a medical power of attorney (health care proxy), a will and a financial power of attorney. A medical power of attorney appoints someone to make medical decisions on your behalf in the event you are not competent to do so yourself. A financial power of attorney is similar to a medical power of attorney except it relates only to financial decisions. A will is a legal document that sets forth how you want your assets to be distributed. If you have minor children, a will includes guardianship appointments as well. If you pass away without a will (intestate), your estate will be distributed based on the laws of your state, and the courts will make decisions on your behalf. Having a will and estate plan ensures your assets are distributed the way you would like and makes it easier for family members. A trust is commonly used to provide more detailed instructions on how assets should be handled. There are many types of trusts, and people commonly use them because they generally minimize estate taxes, provide for minor children or family members with special needs, and avoid probate. Having an estate plan is incredibly important. It will ensure that your wishes are being honored and may eliminate confusion, disputes or delays during a difficult time. Written By: Sarah Zaino, Bacon Wilson Law Clerk 2024-2025. Reviewed and Approved by: Hyman G. Darling

Advocating for Cultural Competence in Child Welfare Cases

2025-03-13T21:15:10Z

Advocating for Cultural Competence in Child Welfare Cases:

Supporting Muslim Families During Ramadan

Advocating for cultural competency in the Department of Children and Families (DCF) practices is critical, particularly when it comes to supporting Muslim families and recognizing the importance of their cultural and religious backgrounds in child welfare cases. Family law, especially within the child welfare systems, often assumes a standardized approach to caregiving and parenting, which may not be in alignment with the diverse dynamics of Muslim families. This lack of cultural awareness can inadvertently strip families of their cultural identity, creating barriers in maintaining their faith-based practices. For example, during Ramadan, when Muslim families observe fasting from dawn until sunset, their daily routines are vastly different from what is expected in a typical care or visitation setting. During Ramadan, Muslim families are fasting and observing spiritual obligations that may affect their behavior, routines, and interactions. As Ramadan approaches, beginning on the evening of March 1, 2025, it is crucial for legal professionals to approach their advocacy with a deep understanding of the unique cultural and religious practices Muslim families will be observing, particularly in the context of legal conflicts involving the Department of Children and Families (DCF), ensuring that clients' rights and faith-based needs are respected during this significant time. One key aspect of cultural competency is recognizing the importance of Islamic traditions in Muslim family dynamics. During Ramadan, Muslim families are also guided by specific spiritual practices that affect their ability to engage with care procedures. For instance, medications or treatments that may be administered during Ramadan must be evaluated carefully to align with Islamic practices. “Some medical interventions, such as eye drops, ear drops, and certain forms of dental care, are permissible during fasting, but others, like oral medications or IV fluids, would require breaking the fast.”[1] Legal professionals advocating for Muslim families in DCF cases must navigate these cultural nuances, ensuring that the faith and religious observances of the family are respected while still promoting the child's well-being. An example of this would be advocating for customized care plans that respect the family’s religious practices while still adhering to necessary medical interventions. Attorneys representing Muslim families in child welfare cases should seek a balanced approach that combines legal requirements with cultural awareness. By taking the time to understand the faith-based practices influencing parenting decisions, such as fasting during Ramadan or opting out of certain medical treatments, legal professionals can ensure that their clients' cultural identity is respected and preserved. This approach promotes a more inclusive child welfare system, one that embraces and values cultural diversity. Understanding the needs of Muslim families requires recognizing the influence of Islamic beliefs on decision-making, family dynamics, and health practices. With greater cultural competence, attorneys can advocate for personalized solutions, such as arranging Iftar visitations during Ramadan or tailoring DCF action plans to align with the family’s cultural and religious values. Such advocacy not only honors the family’s faith but also enhances the chances of a successful outcome by fostering a more supportive and culturally sensitive legal environment. [1] Attum B, Hafiz S, Malik A, et al. Cultural Competence in the Care of Muslim Patients and Their Families. [Updated 2023 Jul 3]. In: StatPearls [Internet]. Treasure Island (FL): StatPearls Publishing; 2025 Jan-. Available from: https://www.ncbi.nlm.nih.gov/books/NBK499933 Written By: Alba Ago, Bacon Wilson Law Clerk 2024-2025. Reviewed and Approved by: Julie A. Dialessi-Lafley - Family Law Department Chair

Estate Planning for College Students and Young Adults

2023-04-19T19:31:07Z

Estate Planning for Young Adults

Estate planning is the process of working with an attorney to create a plan to manage and protect your assets in the event of your incapacity or death. Often, estate planning is postponed until later in life, when people have acquired more assets, have children, or are working towards retirement, however, estate planning can benefit people of all ages, including young adults. Planning for the unexpected, and having estate planning documents in place, can save time, money, and stress, for families experiencing an unexpected loss or incapacitation event. There are three essential documents all adults should have in place:

Durable Power of Attorney A Durable Power of Attorney is a document that establishes who will attend to your financial and related decisions in the unfortunate event of your incapacity. This document allows your attorney-in-fact (the person you named) to handle your affairs without formal probate proceedings, thereby saving expense, emotion, and court involvement. Your attorney-in-fact will have the authority to make gifts, pay your bills, and attend to all of your financial-related affairs. This document can be invaluable in the event of a young adult becoming incapacitated but can also be used by a parent or guardian to help college students manage finances and pay bills. Health Care Proxy A Health Care Proxy is a document that nominates a healthcare agent who will ensure your medical decisions are carried out in accordance with your intentions in the event that you become mentally or physically disabled. A Health Care Proxy also allows your health care agent to communicate with your doctors and retrieve your medical records. As long as you are competent, you retain the right to make decisions relative to your own health care. Every adult should have a healthcare proxy, but this document is often overlooked by young adults. Last Will and Testament A Last Will and Testament provides for the ultimate disposition of any assets that you hold in your name alone or do not have a named beneficiary (or the beneficiary that is named predeceases you). When establishing a Will, you must name a Personal Representative (formerly called “executor”), who will be responsible for carrying out your estate. Any assets with joint owners, beneficiary designations, or that are held in trust are not subject to probate. Meeting with an attorney who can complete an analysis of your assets and help you determine the appropriate methods of disposition of assets is another benefit of estate planning that can save time, money, and stress for family members. Written By: Attorney Amanda R. Carpe, and Law Clerk Nicholas T. Kubacki

Massachusetts Crown Act

2023-03-01T15:33:21Z

Massachusetts Crown Act Prohibits Discrimination based on Hairstyle

Massachusetts recently enacted the Creating a Respectful and Open World for Natural Hair Act (CROWN Act), becoming the 18th state to enact such a law.

The Act expands protected categories by including hairstyle. Protected hairstyles encompass hair texture, type, length, and specific styles such as braids, locks, twists, bantu knots, hair coverings, and other formations. This new clarification within the Act means lawyers can no longer argue that hair-type discrimination is not based on race, and paves the way for easier success in discrimination claims. Employers will need to review and update their handbooks and policies to include the newly amended anti-discrimination laws, which expand the definition of race to include certain “protected hairstyles.” Additionally, employers should examine their current hiring and screening practices, and consider whether any changes are needed to existing dress codes or appearance policies. Employers who violate the Act may be on the hook for compensatory and punitive damages, as well as attorney’s fees.

Written By: Attorney Timothy M. Netkovick, and Law Clerk Lauren B. Rainville

Tax Considerations When Moving to Another State

2023-02-27T21:02:07Z

Tax Considerations When Moving to Another State

It used to be that people lived in one place and never moved. Those days are gone, as people are much more mobile and, for various reasons, change domicile often. This article will discuss some of the tax issues related to a person with a disability moving from one state to another.

It must be noted that a person could have more than one residence, but only one domicile. The domicile is where a person lives on a permanent basis, where they vote, where they live the majority of the time, where they see their primary medical providers, where they may have a driver’s license or other identification card, and also where they file their income tax returns. A handful of states have no income tax on personal income, so, in those states, an individual will not need to file a state income tax return. However, that does not alleviate the need to file a federal personal income tax return to the extent the person does have taxable income, be it from employment, dividends, interest, distributions from a trust, pensions, retirement income, and the like. In some cases, an individual with a disability may have lived with their parent, but then the adult child may move to a facility or a shared living arrangement in another jurisdiction, perhaps upon the parent’s incapacity or death. In these cases, the child would be changing their domicile, and, therefore, they will need to consider many tax-related issues. The first would be their personal income taxes. The personal tax rate in any particular state could run from zero to 10%. Needless to say, 10% of a person’s income is a substantial amount to be paid on an annual basis to any state, but once the person lives in that jurisdiction, they are required to file a tax return on an annual basis and report all taxable income. Some states may provide for an exemption for a disability. In addition, some homecare, therapy charges, and other medical expenses may be deductible, to the extent that a person may itemize their deductions on the personal return. Some states allow for these excess deductions to be carried over from the federal return to the state return to minimize the state income tax, but some states do not. The second issue is related to estate and inheritance taxes. If a person has a significant inheritance or possibly has a substantial amount in a special needs trust (SNT), depending upon the type of trust, the value of the assets in the trust may be includable in the taxable estate of the beneficiary. Although some states have no death taxes, there are 17 states that impose either an inheritance tax or an estate tax on a person’s estate when they die. These taxes usually are assessed from 1% up to 20%, so the tax due upon someone’s death could be quite significant. This may not be the best reason to consider which state to live in, but it could be a consideration. On the other hand, if the assets in the estate or trust are being paid to charities, the estate would probably receive a charitable deduction, and, therefore, there should not be any estate tax due so long as the charity or charities are qualified charities as tax exempt under the Internal Revenue Code. If a beneficiary of a trust is considering a move, it is also important to review the terms of the trust to determine the taxation of the trust. In some situations, the trust will be taxed where the trustee is located or perhaps may be taxed where the assets are being maintained and invested. If the beneficiary is moving from a state that has no state income taxes on trust income, it is important to review the tax laws of the states which may be options for a move. If the move is the priority decision without regard to the taxes, then perhaps the trust can be decanted or modified to change the situs or domicile of the trust so as to obtain the most favorable tax treatment. Certainly, the lawyer who represents the trust, the accountant for the trust, and the trustee themselves should be involved in this process since no one person alone should make the decision as to the tax issues regarding the trust situs. Many trusts do allow the trustee to amend the trust for administrative purposes which may include the right to change the situs or domicile of the trust for income tax purposes. Another consideration is if the beneficiary is paying a private caregiver from their own funds. If this is the case, then the caregiver may need to report taxable income from a different state. For instance, if the caregiver is living in New York, but the beneficiary is living in Connecticut, the caregiver may have to report the income in two states but receive a credit for the tax paid from one state to the other. Of course, if a caregiver company is being paid from the beneficiary’s funds, this will not be a concern as the caregivers themselves will be paid by the company, which will attend to the necessary tax filings. If the person with a disability is moving to a foreign country, there are major issues to review to be sure all US, state, and foreign laws are complied with as required by each jurisdiction. In any event, when a person does move, they should be filing a final return for the state they are leaving, and then the first return in the new state should be listed as an initial return. The federal return merely needs to have an address change on the form filed to list the new address of the taxpayer or trustee. Sometimes the tax issues are not as important as other issues, such as the availability and quality of programs, medical care, or mental health services, that a person may be getting. The tax may be somewhat higher in a new jurisdiction, but it may be far outweighed by the additional services and benefits provided by another state. There are some very important tax considerations to review in changing domicile from one state to another. Although taxes need to be dealt with, care and services are important also. Therefore, it is a good idea to consult with well-qualified tax and legal professionals regarding the tax considerations in the context of a move for an individual with disabilities Hyman Darling, Esq