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Page 16 THE MALDEN ADVOCATE–Friday, October 10, 2025 Mystic Valley’s Lucia Antonucci Reaches Historic 100-Goal Milestone By Emily Brennan W hat once felt like a dream became reality Monday night for Mystic Valley senior midfielder Lucia Antonucci, who etched her name into program history with a milestone performance. In the Eagles’ 4–1 victory over Lynn Classical, Antonucci scored a hat trick to reach 100 career goals, becoming just the second player in program history to achieve the feat. The atmosphere reflected the magnitude of the moment. Fans, friends and classmates filled the stands with handmade signs and cheers, eager to witness history unfold. Midway through the second half, the long-awaited moment arrived: Antonucci broke through the defense and fired the ball into the back of the net REVOCABLE TRUSTS T he basic purpose of a revocable Trust is to avoid probate and, if necessary, provide provisions within the Trust document to eliminate or greatly reduce federal and Massachusetts estate taxes. A revocable Trust is a Will substitute but far superior in many of its features. The goal is to eliminate or greatly minimize the amount of assets that fall into the probate estate requiring the filing of the original Last Will and Testament at the appropriate Registry of Probate along with the required forms and filing fees. A probate asset would be an asset owned directly by the decedent in his or her name only at the time of death, or if the decedent did not provide for a beneficiary on an IRA account, 401(k) account or life insurance policy. Alternatively, the primary beneficiary named may have predeceased the decedent and no contingent beneficiary was named. There are instances where you might want to have a probate estate. For example, if you name the estate the beneficiary of your IRA account and have already begun taking your required minimum distributions, and you are concerned about your surviving spouse going into a nursing home, then naming your estate as the beneficiary and creating a Testamentary Trust within your Last Will and Testament for the benefit of your surviving spouse, the assets in that Trust would be protected from the nursing home. The Trustee of the Testamentary Trust spouse would then be required to take required distributions from your IRA based upon your “ghost” life expectancy. This was made possible under the Secure Act. The Trustee could then make distributions of not only income to your surviving spouse, but also distributions of principal. If you died without having reached your required beginning date of 73 years of age, the Trustee of the Testamentary Trust would have to deplete the IRA account by the end of the fifth year following the year of your death. Therefore, you must meet your required beginning date for this strategy to work. For tax purposes, the person who creates the Trust may use his or her social security number when opening up a bank account or brokerage account in the name of the Trust. No separate tax returns need to be filed for a revocable Trust. Appreciated assets such as real estate or stock held inside a revocable Trust receive the so-called step-up in cost basis upon your death equal to the fair market value of the assets at the time of your death. Therefore, a subsequent sale of the assets after your death would result in little or no capital gain, depending upon future appreciation of the assets. Keep in mind, since the Donor or Settlor of a revocable Trust has total control over the Trust assets and retains the ability to alter, amend or revoke the Trust, there is no nursing home protection with these Trusts. An irrevocable Trust would be necessary to achieve that objective. Upon the death of the Donor or Settlor of a revocable Trust, the Trust would then become irrevocable requiring the filing of Trust tax returns if there is income being generated by the Trust. A federal ID number for the Trust would then have to be applied for. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a master’s degree in taxation. CONGRATULATIONS, LUCIA: Pictured are Christian, Kenny, Sofia, Andrea, Lucia, Wanda and Bianca Antonucci. HAPPY 100TH: Lucia Antonucci is shown with the ball she scored her 100th goal with last Monday night. (Photo courtesy of Emily Brennan) for goal number 100. When the final whistle blew, she celebrated with teammates, coaches, family and fans. Although she plays midfield, Antonucci has consistently been one of the Eagles’ most dangerous scorers. A four-time CAC AllStar, two-time league MVP, and varsity starter since eighth grade, she now leads the team as captain with 20 goals already this season. With her 100th goal secured, she’s chasing the program record of 114 set by Reilly Hickey (Class of 2023). While Antonucci’s milestone stole the spotlight, Monday’s win was also a showcase of team efLady Eagle Lucia Antonucci is shown with a bouquet of flowers and a ceremonial ball marking her 100th goal last Monday night. fort. Kaylee Rodriguez tallied her first goal of the season, and Emily DeLeire anchored the defense in net, limiting Lynn Classical to a single score. After a 1–1 halftime tie, the Eagles surged in the second half, outscoring their opponent 3–0 to remain unbeaten. With the victory, Mystic Valley improves to 8-0 and currently holds the No. 22 spot in the 2025 Division 4 Girls Soccer Power Rankings. Next up: The Eagles travel to face Academy of Notre Dame on Thursday (4:30 p.m.) before hosting Greater Lowell Tech on Monday (4:00 p.m.).

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