Page 16 THE MALDEN ADVOCATE–Friday, November 21, 2025 OBITUARIES Patricia “Pat” Ann (Cardoza) DiMaro Passed away peacefully surrounded by her loving family on November 14, at the age of 83. Pat was born and raised in the Edgeworth section of Malden in the same house that would later become the heart of her own family, creating decades of memories under the same roof. Pat is survived by her son, Michael DiMaro, and her daughter-in-law, Kim DiMaro; and her grandchildren, Krystiana, Zachary, and Kylie DiMaro, and Ryan Cerrato. Pat was preceded in death by her beloved husband of 40 years, Enrico DiMaro; her parents, Manuel and Mary Cardoza; and her son, Christopher DiMaro. Pat worked for many years in photography, beginning her career at Hunt’s Photo and Video and later retiring from Ultra Color Lab. After retirement, she devoted herself to her family, spending cherished time with her grandchildren and playing a vital role in their upbringing. Pat had a lifelong love of collecting snowman-themed treasures, filling her home with pieces that brought her joy yearround. She also loved taking road trips throughout New England—especially in the fall— where she delighted in exploring small towns, country roads, and the brilliant foliage each season brought. The funeral will be held APPORTIONMENT OF ESTATE TAXES cific 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 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 speeffect 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 master’s degree in taxation. from the A. J. Spadafora Funeral Home, 865 Main Street, Malden on Friday November 21st at 10:30am followed by a Mass of Christian Burial celebrating Patricia's life in Saint Joseph's Church, 770 Salem Street, Malden at 11:30am. Relatives and friends are respectfully invited to attend. Visiting hours were held at the funeral home on Thursday from 4:00pm-7:00pm. Interment will be in Forest Dale Cemetery, Malden William “Billy” Settemio Passed away peacefully on November 11, after a lengthy illness. He was 68 years old. Born and raised in the Edgeworth section of Malden, Billy was a proud graduate of Malden High School, Class of 1975. He owned and operated the Stadium Café in Malden for more than 20 years before beginning a long and successful career in the oil business. Over the next four decades, Billy worked for several companies and was the person everyone called when the heat went out. He never said no and could always be counted on in a pinch. He recently retired after many years with Cubby Oil. A devoted member of the Italian American Citizens Club, Billy served on the board for over 19 years, including 10 years as president. He was an active presence at the club—often found sharing a drink, playing bocce, or simply enjoying time with friends. Billy also served on the Forest Dale Cemetery Board of Directors for more than 17 years. Billy knew everyone—and everyone knew Billy. No matter where he went, he always ran into someone he knew or who knew him. He had a remarkable memory for names, faces, and family connections, and could tell you who someone was related to and what street they grew up on. Affectionately known as “Uncle Billy,” he left a lasting impression on everyone he met, both in Malden and in Florida. In recent years, Billy and his wife Michele enjoyed their home in Naples, where they quickly built another close-knit circle of friends who became family. Above all else, Billy was a family man. While he loved his many friends and extended family, his happiest moments were those spent with his wife Michele, his children, and especially his grandchildren. Though he was “Uncle Billy” to many, his favorite title was “Papa.” Billy was the son of the late Domenic and Beverly Settemio. He was the beloved husband of Michele (Spadafora) Settemio, with whom he shared over 23 wonderful years of marriage. He was the loving father of Amanda Spayne, John Settemio and his wife Krissy, Jaclyn Edwards and her husband Steve, and the late Michael Settemio. He was the cherished brother of Domenic Settemio and his wife Michelle and brother-in-law of Anthony Spadafora and his wife Gina. He was the devoted “Papa” to Nolan Edwards, Kennedy Edwards, and Michael Settemio and the proud uncle to Nick Settemio, Nico Spadafora and Gianna Spadafora. Billy also leaves behind a large extended family and countless friends who will miss him dearly and remember him fondly. His funeral was held from the A. J. Spadafora Funeral Home, Malden on Saturday, November 15th followed by a Mass of Christian Burial in the Immaculate Conception Church, Malden. Visiting hours were held on Friday, November 14. Interment will be in Forest Dale Cemetery, Malden. Donations in Billy’s memory may be made to St. Jude Children’s Research Hospital at https://www. stjude.org.
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