Evelyn Moreno focuses her practice on sophisticated gift and estate tax planning and she advises personal representatives of estates and trustees of trusts. She serves as trustee of several trusts for clients and works collaboratively with other firm personnel in the trust, tax and investment groups to provide tax planning and investment advice. She counsels nonprofit organizations with respect to tax and governance matters, and she has extensive experience in the reformation and termination of charitable trusts.
Much of my work involves counseling clients and providing solutions to minimize gift and estate taxes. Recently I designed a trust for a married couple to take advantage of their combined gift tax exemptions using closely held stock. With a valuation discount on the initial gift and a later liquidity event, the leveraged gift resulted in significant value passing to the trust beneficiaries without additional gift tax.
With over 30 years of experience as an estate planning lawyer, my clients value my judgment and years of experience and frequently ask me to serve as trustee of their own trust accounts and trusts that they establish for family members. This aspect of my practice is particularly rewarding because clients have placed their trust in me and are confident that I will carry out their wishes, be a good steward of their wealth, and be a trusted advisor to their families.
I counsel personal representatives and family members in connection with the probate of estates and the myriad issues that must be addressed upon the death of a family member. I work collaboratively with our team of experienced paralegals and trust administrators in all aspects of estate administration, from the initial probate proceedings in court to the filing of estate tax returns and giving advice and guidance on estate tax audits. I also counsel clients in contested matters related to estates and trusts and work closely with colleagues in the Litigation group to provide seamless advice and cohesive litigation strategy. Finally, I have extensive experience modifying and terminating charitable trusts.
I’m thinking about the income, gift and estate tax planning opportunities presented by the wealth of the baby boomers as their generation embarks on retirement, and the estate and gift tax issues faced by their children and grandchildren who will inherit from them.
U.S. District Court, District of Massachusetts
Boston University School of Law, J.D., cum laude
University of Notre Dame, B.A., with honors
Evelyn Moreno is a member of the American, Massachusetts, and Boston bar associations. Ms. Moreno is a speaker on estate planning and probate matters to various nonprofit organizations and at continuing legal education seminars. She is a contributing author to A Practical Guide to Estate Planning (MCLE, Inc., 4th Edition 2017, Supp. 2019), Understanding and Using Trusts (MCLE, Inc., 4th Edition 2020) and Preparing Fiduciary Income, Gift, and Estate Tax Returns (MCLE, Inc., 2nd Edition 2018).
Evelyn is a member of the board of trustees of Anatolia College, a member of the Greater Boston Fiduciary American Inn of Court and a member of the Boston Estate Planning Council.
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