Preserving Your Legacy
Estate Planning
Special Needs Estate Planning  
Estate Planning For Real Estate Holdings
Gifting Through Generation Skipping Trusts
Guardianship And Conservatorship
Probate And Estate Administration
IRS and DOR Representation

Located in Newton, MA
Serving Metro West and Greater Boston

Practice Areas

Loren Rosenzweig’s over twenty years of experience in estate planning, as well as her Masters of Tax Law from Boston University, gives her a broad understanding of the complexities of tax and probate. She is expert at mating the very individual needs and wishes of each of her clients with the limits of the law.

Estate Planning For Taxable And Non-Taxable Estates

Anyone owning any amount of assets should have a will to ensure these assets pass according to his wishes. In the will, you would  name a Personal Representative (whom we used to call the Executor) who is responsible for administering your estate,  distributing the estate's assets pursuant to the terms of the Will, paying the decedent's final bills, and filing all required tax returns.  Without a Will, the Probate Court will  select the Personal Representative, and the statutes of the Commonwealth of Massachusetts willdetermine who receives your assets...and it's not necessarily as you would like.

Owning assets through one’s revocable trust will minimize, and possibly eliminate, the probate process upon death.  A funded revocable trust also provides for the management of one’s assets in the event of his incapacity.  It may be more appropriate for children to benefit from their inheritance through a trust, managed by a trusted family member or friend even past the age of majority.  Anyone who is or may be eligible for government programs should never receive an inheritance directly, but only through a special needs trust

In addition to a will or revocable trust, you should have a health care proxy (to appoint an agent to make your health care decisions) and a power of attorney (to name an attorney in fact to manage your finances) in the event of incapacity. Some clients will also consider a living will, which sets forth their wishes with respect to artificial means of life support.

Young adults over the age of 18 should consider executinghealth care proxies and powers of attorney so that their parents may act on their behalf. These documents can be especially important when children are living away from home.

Special Needs Estate Planning

The rising incidence of autism and related disabilities has made special needs planning an essential part of many families' estate plans. The purpose is to maintain the individual's eligibilty for government entitlements while still benefitting financially from an inheritance. Carefully drafted trusts are essential to these plans. Because of her own adult son with special needs, Loren is especially sensitive to the complex needs of both the disabled beneficiary and the entire family. She has spoken to many professional and parent organizations about special needs planning. 

Estate Planning For Real Estate Holdings

Gifting Through Generation Skipping Trusts

Guardianship And Conservatorship

When an individual is not competent to make decisions regarding his health care, living arrangements, and finances because of a mental or emotional disability, a family member may seek to be appointed guardian or conservator. A carefully crafted Guardianship and/or Conservatorship will provide the proper support without stripping the disabled individual of his dignity and human rights. Loren Rosenzweig assists her clients in gathering the required information, completing the forms, and making the court appearances.

Probate And Estate Administration

Losing a loved one is an emotionally draining event. The legal process of probate and estate administration is an added burden. Loren Rosenzweig represents many Personal Representatives and Trustees in fulfilling their fiduciary responsibilities as they administer estates and trusts. She is familiar with the newly enacted Massachusetts Uniform Probate Code and other relevant statutes. Loren also completes and files Federal and Massachusetts estate tax returns as well as any necessary fiduciary income tax returns. She strives to minimize the stress and the expense of the entire process.

Estate And Gift Tax Planning
Tax planning is an important tool which Loren uses to preserve her clients' legacies, often for many generations.  The Federal and State statutes, regulations, and court cases regarding the estate and gift tax laws are numerous, complicated, and always evolving. Loren received a Masters in Tax Law from Boston University and is constantly refreshing her knowledge base through continuing education seminars and professional subscriptions. Trusts, in a variety of forms, are used to minimize taxes and optimize one's estate. Some of these trusts include: Revocable ("Living") Trusts, Credit Shelter/Family Trusts, Marital Deduction Trusts, Qualifed Terminable Interest Property (“QTIP”), Generation Skipping Trusts, Qualified Personal Residence Trusts (“QPRTS”).

Trust Administration and Trustee Services

Real Estate Brokerage Services

Irrevocable Life Insurance Trusts (ILITS)

Offer In Compromises and Payment Plans with Internal Revenue Service and Massachsuetts D.O.R.

Federal and state governments have increased their efforts to audit tax returns. Loren Rosenzweig has represented many taxpayers in front of the I.R.S. and the Massachusetts Department of Revenue. She can work with the taxpayer to prepare for audits and other examinations. Loren has also negotiated Offers in Compromise with the I.R.S. as well as payment plans with the Department of Revenue.

Should your needs expand into other areas of law, such as family or real estate law, Loren’s large network of attorneys with whom she consults are readily available.