Page 18 THE EVERETT ADVOCATE – FRiDAy, NOVEmbER 21, 2025 BEACON | FROM PAGE 17 have left holes in the fabric of our communities and in order to build awareness to prevent future tragedy,” said sponsor Rep. Joan Meschino (D-Hull). “[The bill] is an important step in offering support to both our active service members and veterans.” INFLAMMATORY BREAST CANCER (H 2489) – The House gave initial approval to legislation, known as Marnie’s Law, which would integrate Inflammatory Breast Cancer (IBC) education into the undergraduate curriculum of all approved nursing programs in the state. IBC is a rare and aggressive form of invasive breast cancer that often presents itself as swelling or redness of the breast, as opposed to a lump that is typically associated with breast cancer. Marnie’s Law is named after 37-year-old Marnie Elizabeth Cass Robidas who died from IBC in 2022. Supporters said that IBC is challenging for medical providers to diagnose. They noted that the inclusion of IBC training will effectively improve patient outcomes by reducing the chance of misdiagnoses, ultimately saving countless lives. ”My family was affected by IBC, and when I learned from working with Marnie’s Army and [co-sponsor] Rep. Diggs that its symptoms weren’t taught in nursing education, I was inspired to join their effort to save women’s lives,” said co-sponsor Rep. Hadley Luddy (D-Orleans). Marnie’s Army is a group, named after Marnie, which raises awareness of the disease and raises money for research and education on the illness at Boston’s Dana-Farber Cancer Institute. “I filed this bill because inflammatory breast cancer is one of the most aggressive and least understood forms of breast cancer, and too many patients lose precious time due to delayed or incorrect diagnosis,” said co-sponsor Rep. Kip Diggs (D-Barnstable). “By ensuring that every nursing student in Massachusetts is trained to recognize the signs of IBC, we are strengthening early detection and saving lives. Marnie’s Law is about awareness, compassion and giving our future nurses the tools they need to protect patients and families across the commonwealth.” PROMOTE URBAN AGRICULTURE AND HORTICULTURE (H3130) – The House gave initial approval to legislation aimed at promoting urban agriculture and horticulture by allowing cities with a population greater than 50,000 and all Gateway Cities to exempt property taxes for land used for commercial urban agriculture. The tax incentive applies to only the portion of land on a parcel being used for agriculture and only applies to portions that are two acres or less. Additionally, the parcel must have had at least $500 in gross sales of agricultural or horticultural products to be eligible for the tax incentive. “We filed this bill to support small-scale urban agriculture, which strengthens local food systems, improves environmental health and promotes local economic development,” said co-sponsors Reps. Hannah Kane (R-Shrewsbury) and Vanna Howard (D-Lowell), in a joint statement. “This bill allows cities to incentivize urban agriculture and gain these benefits through a property tax exemption.” COMMISSION ON LGBTQ AGING (S 2711) – The Senate approved and sent to the House a proposal that would replace the name of the current “Commission on Older Lesbian, Gay, Bisexual and Transgender Aging” (LGBT) with “LGBTQ” (the Q represents queer and questioning). The measure also adds four more seats to the commission -- one each appointed by the Senate President, Senate Minority Leader, Speaker of the House and House Minority Leader. The commission was created to enhance the quality of life for LGBTQ older adults in the Bay State through state policy and program recommendations, collaborations, partnerships and advocacy. The bill also replaces several other terms in the language that created the commission including replacing “elders” with “older adults” and ”Elder Affairs” with “Aging and Independence.” Sponsor Sen. Pat Jehlen (D-Somerville) said she filed the bill after the commission’s current membership agreed that it was timely and appropriate to reflect the more inclusive terminology for the communities represented by the commission, along with name changes of numerous member offices and organizations over the course of the commission’s existence. DENIAL OF RIGHTS AND SERVICES TO DISABLED PERSONS (S 2714) – A bill before the Committee on Children, Families and Persons with Disabilities would create a special commission to study the denial of rights and services of disabled persons. The commission would be required to submit a report on the volume of disability rights denial cases submitted and their impact on the disability community, the effectiveness of the enforcement of disability rights in the state within the last five years and education of disability rights awareness. Another report would also be required to be submitted to the Legislature with recommendations, including proposed legislation or regulations. “Discrimination has no place in Massachusetts, regardless of background or ability,” said sponsor Sen. Joan Lovely (D-Salem). “As we examine the best way to support our disabled population, it is imperative that we are armed with the best information and best recommendations from a broad array of stakeholders, from lawmakers to experts to advocates and, most importantly, those with lived experiences. I am hopeful that this commission and its recommendations will lead to lasting, impactful change for those with service animals.” QUOTABLE QUOTES “We unleashed an industry that now promotes betting on anything and everything imaginable and unimaginable all over the world, 24 hours a day, every single day. I want to publicly apologize to those who’ve lost the opportunity to sit and watch a game just for the enjoyment of the BEACON | SEE PAGE 19 Apportionment Of Estate Taxes W here an estate is clearly anticipated to be exempt from federal and Massachusetts estate tax, estate tax apportionment among beneficiaries is simply not significant. However, in estates that are greater than the current federal estate tax threshold of $13,999,000 or are greater than the current Massachusetts estate tax threshold of $2,000,000, but that do not qualify for the marital or charitable deductions, apportionment can significantly affect the beneficiaries of the estate. The federal estate tax exemption will rise to $15million on January 1, 2026. The estate tax clause can affect the economic interests of those who are to receive your probate and nonprobate property. If, for example, all estate taxes resulting from your death are to be paid out of the residue of your probate estate, then those individuals who take property outside of your Will (for example via life insurance, jointly held property, beneficiary of IRA account), or by a nonresiduary testamentary bequest or devise (for example, a specific bequest of personal property or a specific devise of real estate) may be advantaged at the expense of your beneficiaries who take under the residuary clause. You should be aware of the effect a particular tax clause in your Will would have on your estate plan’s dispositive scheme and you should be aware of what the alternatives are insofar as allocating the estate tax burden is concerned. Absent a contrary provision in your Will, federal and Massachusetts estate taxes will be apportioned pursuant to Mass General Laws, Chapter 65C and Chapter 190B, Article III, Section 3-916. Collateral provisions of the Internal Revenue Code (Sections 2206, 2207(A) and 2603(b) generally consistent with Massachusetts law, also apply. The general scheme is that all estate taxes on probate property are payable from the residue, and estate taxes on nonprobate property are allocated to the recipients of such property. All Wills should contain carefully drafted estate tax clauses. This is particularly important in the following circumstances: 1. Where specific bequests carry a substantial portion of the estate value, would it be fair for the residuary legatees to pay a portion of the estate taxes allocable to the specific bequests? If not, an estate tax clause allocating a proportionate estate tax burden to the specific bequests is required. 2. Where it is desired that the surviving joint owners of bank accounts, for example, or the recipients of life insurance or pension benefits are not expected to contribute to the estate taxes, either because the amount passing to them is small in comparison to the residuary legatees or they are preferred beneficiaries, an estate tax clause allocating all estate taxes to the residue is necessary. 3. Where a residue clause bequeaths a share to an otherwise tax-exempt beneficiary, such as a surviving spouse or public charity, the shares of these beneficiaries should be exempted from contributing to the estate taxes. Otherwise, the deduction for the bequest to the surviving spouse or the public charity will be reduced, thus serving to increase the estate taxes paid. Estate tax clauses should also be included in estate planning trusts when more complicated estates are involved. Remember, many assets are included in your “taxable” estate upon your death but yet would not constitute part of your “probate” estate. Assets in your taxable estate would include life insurance death benefits, jointly held assets, assets housed in living trusts, IRA accounts, pension plans, annuities, etc. Your Will only speaks upon your death and only affects property held by you in your individual name at the time of your death. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
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