THE EVERETT ADVOCATE – FRiDAy, ApRil 28, 2023 Page 23 SOFTBALL | FROM PAGE 19 season. The visiting Medford Mustangs upset the surging Tide on Monday, April 24, 7-5. “This loss was a tough one to take,” said Schiavo. “Their pitcher was a lefty, and was hitting the outside corner of the plate. Once we adjusted, we just hit the ball directly to their fi elders.” “I know we are a much better team than we showed [against Medford]. Maybe this loss will be a learning experience, and the girls will only improve from it,” added the veteran Everett coach. Skane pitched all seven innings, allowing nine hits, two walks and six earned runs. She whiff ed four. Longmore led off the home half of the opening stanza with a walk. Babcock then singled. After Skane hit a line drive to the shortstop, Rossi singled to load the bases. But Medford got out of the jam by recording the fi nal two outs. “We needed to get these runs in, because it could have changed the outcome of the game,” said Schiavo. “We had two strong batters up, but could not produce the hits needed to get those runners home.” As fate would have it, the Mustangs scored the fi rst run of the game when they came back up to the plate in the second. But the home team scored twice in the home half to take the lead. Mason singled with one out, followed by a triple from Cvitkusic to tie up the proceedings. Longmore then singled in the goahead run. Longmore then stole second before Babcock walked. After a successful double steal, the Tide once gain couldn’t bring them home, and in a close game, it ultimately proved costly. Again, the Mustangs took advantage of the Tide’s inability to deliver in the clutch when they were able to score three times in the third to regain the lead, 4-2. They added three more runs in the fi fth. Everett got one back in the home half. Babcock singled to begin the rally. She then proceeded to steal second and third before coming home on a hit by Masucci. The Tide then threatened again in the seventh and fi nal frame. Longmore started it off with a single, and, after a failed bunt try for a hit, came home on Skane’s two-run blast to account for the fi nal 7-5 verdict in favor of rival Medford. After closing out the week against Malden (April 26) and O’Bryant (April 27), the Tide begins a new month against host Chelsea on Monday, May 1, beginning at 4 p.m. They will then come home to go up against Lynn Classical two days later at Glendale, starting at 4:15 p.m. CITY OF EVERETT - LEGAL NOTICE - ZONING BOARD OF APPEALS 484 BROADWAY, ROOM 24 EVERETT, MASSACHUSETTS 02149 To Whom It May Concern: This notice is to inform you that a public hearing will be held on Monday, May 15, 2023 at 6:00 PM, Everett City Hall, 3rd Floor George Keverian Hearing Room. All interested parties may attend and opinions will be heard regarding the following petition. Whereas a petition has been presented by: Property Address: 403 Main Street Map/Lot: D0-01-000026 Person Requesting: Alfred J Lattanzi 57 Peirce Ave. Everett, MA 02149 On March 11, 2023, the Zoning Board of Appeals voted to grant zoning relief to permit the construction of an additional three stories on the subject property and use of the property for mixed use. The relief granted included a use variance “to make this a Mixed-Use Building” notwithstanding the requirements of Section 6(A)(8) of the Zoning Ordinance. The applicant seeks clarification/confirmation that the relief previously granted includes relief from the dimensional requirements for mixed uses contained in Section 6(A)(8)(1) of the Zoning Ordinance or, in the alternative, for a variance from those requirements. MARY GERACE - Chairman Roberta Suppa - Clerk of the Board of Appeals April 28, May 5, 2023 ~ Home of the Week ~ SAUGUS....1st AD - OPEN HOUSE WEEKEND! Perfectly located and cared-for Colonial style home features 6 rooms, 3 bedrooms, 1 1/2 baths, living room, dining room with built-in cabinet and newer hardwood flooring, eat-in kitchen with newer vinyl flooring, heated, front sunroom, central air, sophisticated fire alarm system, two car detached garage with loft storage and attached screen house for summer enjoyment, updated gas heat, large, level lot, located just off Saugus Center in great Iron Works neighborhood. Welcome Home to Taylor Street!! Offered at $515,000 335 Central Street, Saugus, MA 01906 (781) 233-7300 View the interior of this home right on your smartphone. View all our listings at: CarpenitoRealEstate.com Masshealth Eligibility Operations Memo 23-12 M assHealth has just released this operations memo in order to be consistent with federal guidelines when calculating the value of life estates and corresponding remainder interests. This memo supersedes operations memos 19-12 and 20-16 effective immediately. This is an important operations memo as caseworkers will now have to utilize the IRS Section 7520 Interest Rate Tables in order to value these interests instead of the Social Security Administration POMS (Program Operations Manual System) tables. As a result, the value attributed to a life estate interest will be much lower utilizing the 7520 Interest Rate Tables as compared to the Social Security Administration (SSA) tables. If, for example, a married couple had deeded a vacation home to a child and reserved a life estate, and the vacation home was not being rented out in order to argue that it is necessary for self-support thereby rendering the life estate interest a non-countable asset, the SSA table calculation would result in a signifi cantly higher valuation placed upon the life estate interest. That higher life estate interest could then result in the married couple being over the asset limit for MassHealth eligibility purposes. Furthermore, in the event the real estate was to be sold, a much higher value would be placed upon the life estate interest under the SSA table which would result in a signifi cant amount of cash going back in the name of the life tenant requiring a spend down on nursing home level care of that larger pool of cash. The calculation based upon the SSA table would result in less asset protection as a much smaller amount would be attributed to the remaindermen (i.e. the children). It should be noted that if rental real estate operates in a cash flow profit position, the life estate interest with respect to that real estate will not be considered a countable asset. Upon the death of the life tenant, the real estate will escape estate recovery as MassHealth can only recover benefits paid from the probate estate of the recipient of the benefi ts. MassHealth will now use the IRS tables in order to calculate the amount of the gifted remainder interest for purposes of calculating the ineligibility period for MassHealth benefits. Once the fi ve year look-back period has expired, it does not matter how much the remainder interest was valued at. The Massachusetts Chapter of the National Academy of Elder Law Attorneys has worked hard to persuade MassHealth to issue this recent eligibility operations memo which in fact is consistent with how it valued life estates and remainder interests for many previous years. Joseph D. Cataldo is an estate planning/elder law attorney, Certifi ed Public Accountant, registered investment advisor, AICPA Personal Financial Specialist and holds a masters degree in taxation.

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