Jennifer Collins

My focus

 I currently focus my practice on three main areas:

• Helping clients take care of their families
• Serving as a fiduciary and advising fiduciaries, such as executors and trustees, with respect to estate and trust administration matters, including controversies
• Representing individuals and fiduciaries with respect to decanting, modifying, and terminating trusts

Estate, Gift and Prenuptial Planning

My goal is to partner with clients to create proactive, strategic plans that meet their individualized needs. I assist clients with identifying priorities, assessing options, and preparing estate planning documents, including wills and trusts, to protect and transfer wealth in a tax-efficient manner. I draw on my experience as a corporate attorney to advise business owners and entrepreneurs with respect to tax and business succession matters. I have significant experience with blended families, second marriages, and same-sex couples. I also counsel clients with respect to protecting the family wealth through the strategic use of prenuptial agreements.

Estate and Trust Administration Matters

I serve as executor and trustee for my clients and I also work closely with family members and professionals who are serving in these roles. I guide family members and fiduciaries through the probate process, prepare income and estate tax returns, handle related audits, mitigate disputes, and attend to ongoing trust administration matters. I collaborate with accountants, investment professionals, and other family advisors on an ongoing basis.

Decanting, Trust Modification and Trust Termination Proceedings

Even with thoughtful estate planning, there are times when changes are needed. I handle cases where irrevocable trusts have unintended, negative tax implications, or are no longer appropriate based on individual circumstances. I have extensive experience with non-judicial resolutions under the Massachusetts Uniform Trust Code, and I work with our litigators on will contests. I also advise professional trustees in the charitable arena with respect to the private foundation rules, trust modifications, and trust terminations. I counsel individuals, banks, and other financial institutions on implementing appropriate solutions for trust-related problems.

Looking ahead

 I see unique family circumstances and individualized priorities driving growth in estate planning. Where planning was historically focused on estate tax minimization strategies, we are now thinking more about navigating complex income tax laws, preparing younger generations for managing family wealth, and adjusting to diverse family situations. I continue to monitor the impact of the U.S. Supreme Court decision in Windsor, especially in an increasingly mobile society, and I am excited to be a part of what happens next.