Clients look to Emma to design and draft simple and complex estate plans that minimize federal and state estate, gift and generation skipping transfer taxes. In addition, Emma advises clients on creative strategies to transfer wealth to future generations during life without incurring gift or estate taxes. These strategies include the use of the following:
- Qualified personal residence trusts
- Grantor retained annuity trusts, and
- Charitable lead and charitable remainder trusts.
Nonprofit organizations also seek Emma’s counsel for structuring and obtaining tax-exempt status.
- A client with overseas assets needed advice on tax issues. Ms. Becker researched estate tax treaties between the United States and several European countries in order to advise the client regarding taxation of its assets.
- The “clear and convincing evidence” standard is germane in trust and estates administration matters. Ms. Becker has researched this legal standard for paternity determinations and issues relating to inclusion of beneficiaries in trust distributions.
Ms. Becker sits on the New Developments Committee of the Boston Bar Association, and is a member of the Trusts and Estates Consortium.