THE MALDEN ADVOCATE–Friday, November 22, 2024 Page 19 SPORTS | FROM PAGE 16 season. Malden has featured a balanced attack, with McGuffi e the #1 back as well as a receiver out of the backfi eld. In the air, senior Quarterback Aidan Brett’s favorite target has been fellow senior captain Kevin Exilhomme, who has 7 TDs. Unfortunately for Malden, its defense, which was projected to be lockdown tough this year, lost some key players to injury – including senior captains James Hyppolite and Matheus Brito – both out for the season. The result has been a leaky Malden “D” that has let an average of 31 points per game. Everyone is looking for a turnaround on Thanksgiving morning, when Malden hosts rival Medford on November 28 at 10:00 at Macdonald Stadium. “We have one more chance to put it all together,” said Coach Exilhomme, whose team takes a 2-7 overall record into Game #137 versus Medford. *** Great debut in starting role for QB2 Billy Gavin against Lowell Malden fell to Lowell in a nonleague, non-playoff matchup at frigid Macdonald Stadium last Thursday, November 14 in a 2720 fi nal. Junior Billy Gavin got his fi rst career start at QB and made it into a big night with 14-of-22 passing for 165 yards and 3 TDs, all to senior captain Kevin Exilhomme. Gavin was starting in place of senior Aidan Brett, who had to sit out due to an equipment malfunction – a faulty knee brace. *** Thanksgiving Game tickets now on sale! Tickets for Game #137 between Malden and Medford on Thanksgiving morning, Thursday, November 28 are now on sale in the Malden High Athletic Offi ce. According to gofan.com, gate tickets are $10, adult tickets are $7 and student tickets are $5. “Additional fees may apply. All purchases are non-refundable.” Like us on Facebook advocate newspaper Facebook.com/ Advocate.news.ma ~ Help Wanted ~ MARKETING Trellis, Inc seeks Marketing Specialist, F/T, Master’s in Mktng or related & 2 yrs of exp. Salary $74,090/yr. Mail resumes to: 350 Main St, #220, Malden, MA 02148. 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 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 Professional TREE REMOVAL & Cleanups 24-HOUR SERVICE AUTOMATIC ESTATE TAX LIEN F 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 fi led. In such a case, an Estate Tax Affi davit 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 fi ling of an estate tax return. The Estate Tax Affi davit 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 fi led with the estate tax bureau. Once the estate tax is paid and the return is accepted as fi led, the estate tax bureau will issue an estate tax closing letter and a Certifi cate Releasing the Automatic Estate Tax Lien. The Certifi cate will then be recorded at the appropriate registry of deeds. This will serve to release the automatic estate tax lien. Furthermore, a certifi ed copy of the decedent’s death certifi - cate 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 Affi - davit or the Certifi cate Releasing the Massachusetts Estate Tax Lien. The Estate Tax Affi - davit, as introduced by the Massachusetts legislature, applies to decedents dying on or after January 1, 1997. The Estate Tax Affi davit will also state that the gross estate of the decedent does not necessitate the fi ling 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, Certifi ed Public Accountant, Certifi ed 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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