Overview Deborah Kay is a Director in our Private Client and Trust group. Her experience includes a broad spectrum of trust and estate matters, including sophisticated estate planning for high net worth individuals and the administration of estates and trusts. Deborah has expertise in international tax planning for resident aliens, non-resident aliens and US beneficiaries of foreign trusts. In addition, she has extensive experience in planning for non-traditional couples and their families, including same-gender, married and unmarried couples. Other areas of expertise include: issues related to Medicaid eligibility; probate litigation, including will contests and trust reformations to correct drafting and tax errors; negotiating and drafting prenuptial agreements and matters related to guardianship. Representative Experience ˇ Negotiated one of the largest charitable gifts ever made by a single individual to a major Boston teaching hospital for the naming rights to its new research center. ˇ Representation of many newly married same-gender couples formulating estate plans to take advantage of the previously unavailable Massachusetts unlimited marital deduction. ˇ Importation of a foreign trust to benefit a non-resident alien becoming a United States resident and planning of the subsequent income, gift and generation-skipping tax ramifications. Professional and Community Involvement ˇ President and Director of the Chamber Orchestra of Boston ˇ Fellow, American College of Trust and Estate Counsel ˇ Massachusetts Bar Associate Probate Law Section Awards and Recognition ˇ Massachusetts Super Lawyer, 2007, 2009 ˇ Martindale Hubbell Peer Review Rated AV Preeminent TM ˇ Top Women Lawyers in the Northeast, Trusts & Estates, Wills & Probate, Martindale Hubbell, 2011 Advisories February 2011
Making the Most of the New Tax Law: Estate Planning and Wealth Transfer Strategies in 2011/12 February 2010
Is a Roth Conversion Right for You? November 2008
Wealth Transfer Opportunities in the Current Economic Environment |