THE MALDEN ADVOCATE–Friday, November 15, 2024 Page 19 OBITUARY Kathleen M. Mestas Of Malden. Passed away on November 11, 2024, at home surrounded by her loving family, after a courageous battle with cancer. She was 53 years old. Kathleen was a lifelong resident of the Edgeworth section of Malden. She was a graduate of Malden High School class of 1989 and worked for over 30 years for Atrius Health. Kathleen was the beloved daughter of Ann E. (Tufts) Mestas and Thomas Mestas. She was the loving sister of Elaine Mestas, Kimberly Mestas and Thomas Mestas II. Kathleen was the cherished niece of Flo Papile. She is also survived by her closest friends Lisa D’Ambrosio and Teri Hallisey, and her godson Emilio D’Ambrosio, as well as many cousins and friends and her two deceased cats Babe and Hazel. The funeral will be held from the A. J. Spadafora Funeral Home, 865 Main Street, Malden on Friday November 15th at 9:00am followed by a Mass of Christian Burial celebrating Kathleen’s life in the Immaculate Conception Church, 600 Pleasant Street, Malden at 10:00am. Relatives and friends are respectfully invited to attend. Visiting hours were held at the funeral home on Thursday. Interment will be in Forest Dale Cemetery, Malden. In lieu of flowers donations in Kathleen’s memory may be made to Beth Israel Deaconess Oncology Dept at https://www.bidmc.org or MSPCA at https://www.mspca>org or a charity of one’s choice. SPORTS | FROM PAGE 12 ly happy,” added Martinez. Jenkins’ ability to build relationships and grow with her teammates was something that was unique to her: Leading by example while forming strong friendships meant that she made an apparent mark on the team for years to come. Everybody on the team “wants to be like Makenzie, and everybody wanted to make Makenzie’s senior poster,” claimed Coach Rick Caceda. “And I would like to have 15 Makenzies!” Coach Caceda concluded. Although Jenkins has made “lifelong best friends” through playing soccer, and will potentially play club soccer in college, she is currently committed to playing lacrosse at the NCAA Division III level at Westfield State University. SPADAFORA AUTO PARTS JUNK CARS WANTED SAME DAY PICK UP 781-324-1929 Quality Used Tires Mounted & Installed Used Auto Parts & Batteries Family owned & operated since 1946 Lawn and Yard CareUSA FALL LAWN It’s Time For CLEAN-UPS - CALL NOW! • Reasonable rates • Fast, reliable service 781-521-9927 Discount Tree Service 781-269-0914 $$ I PAY CASH $$ for World War II military items. Top prices paid for helmets, swords, daggers, uniforms, etc. Call 617-719-1698 F Professional TREE REMOVAL & Cleanups 24-HOUR SERVICE or anyone dying owning real estate in Massachusetts at the time of his or her death, there is an automatic estate tax lien imposed by the Commonwealth of Massachusetts. There are essentially two ways to release this lien. If the gross estate is less than $2million, no Massachusetts estate tax return needs to be filed. In such a case, an Estate Tax Affidavit would need to be executed by the person in possession of the real estate or the Personal Representative of the estate in accordance with Massachusetts General Laws Chapter 65C, Section 14, certifying that the value of the gross estate does not necessitate the filing of an estate tax return. The Estate Tax Affidavit needs to be notarized and recorded at the registry of deeds where the real estate is located. If the decedent’s gross estate is over $2million, then a Massachusetts estate tax return, Form M-706, needs to be filed with the estate tax bureau. Once the estate tax is paid and the return is accepted as filed, the estate tax bureau will issue an estate tax closing letter and a Certificate Releasing the Automatic Estate Tax Lien. The Certificate will then be recorded at the appropriate registry of deeds. AUTOMATIC ESTATE TAX LIEN This will serve to release the automatic estate tax lien. Furthermore, a certified copy of the decedent’s death certificate will need to be recorded at the appropriate registry of deeds where any and all real estate is located. This puts notice to all interested third parties that the decedent has passed away and therefore is no longer a title holder. It should also be noted that according to Mass General Laws Chapter 65C, Section 14(a), the lien stays with the real estate for ten years, unless released sooner by the recording of the Estate Tax Affidavit or the Certificate Releasing the Massachusetts Estate Tax Lien. The Estate Tax Affidavit, as introduced by the Massachusetts legislature, applies to decedents dying on or after January 1, 1997. The Estate Tax Affidavit will also state that the gross estate of the decedent does not necessitate the filing of a federal estate tax return. Currently, the federal estate tax exemption is $13.6million. Very few estates are subject to a federal estate tax. There is a much greater likelihood of the Tax Cuts and Jobs Act of 2017 being extended beyond January 1, 2026 if the Republicans end up controlling the House of Representatives. As of this writing, they already control the Presidency and the Senate. The federal estate tax exemption will drop to approximately $6million on January 1, 2026 if the tax provisions enacted in 2017 are not extended. 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. Like us on Facebook advocate newspaper Facebook.com/Advocate.news.ma Call $ $ $ $
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