Page 18 THE REVERE ADVOCATE – FRIDAY, SEPTEMBER 8, 2023 SPECIAL POWERS OF Lady Pats volleyball team ready APPOINTMENTS IN DEEDS E for another successful season By Dom Nicastro I t doesn’t get much better than last year’s regular season for the Revere High School girls volleyball program. The Patriots went 20-0 and drew the No. 19 seed in the Division 2 statewide MIAA tourney. The team lost to Amherst-Pelham in the fi rst round. This year’s Patriots are looking to ride the momentum of that perfect regular season from last fall. And they’ll be doing so under a new head coach – yet a familiar face. Emilie Hostetter, who has been the boys JV volleyball coach the last two seasons, as well as the girls assistant varsity coach last season, takes over as head coach for the girls for the 2023 Revere season. “I love this program and the sense of community it has developed,” Hostetter said. “Students have found a place of belonging, as well as being pushed in their ability to play volleyball.” Tryouts went well, according to Hostetter. They had 40 to 50 girls come through for tryouts, and there are 31 girls who made the varsity, junior varsity and junior varsity B teams. “This year, we have no seniors and a lot of young talent,” Hostetter said. “They are eager to play and excited to learn and grow together.” What are areas for improvement the Patriots this season? Having young talent has pros and cons, according to the coach. “They will develop into great players, but it also means they do not have a lot of game-time experience,” Hostetter said. The team’s big goal is to improve in skills and confi dence and play well as a team. Junior Lea Doucette is Revere’s captain this fall. She is a returning varsity player with great charisma and leadership skills, her coach said. Liv Yuong is another returning varsity player who is an outside hitter. “She developed so much as an athlete last season,” Hostetter said, “and I expect to see her be one of our key players this fall.” Revere includes assistant coach Raela Berry, JV coach Kerry Flaherty and JV B coach Samantha Myrtil. “Raela and Sam both graduated from Revere High,” Hostetter said, “so it is exciting to have Shown during last year’s action against Malden, Stephanie Espinoza looks to return the ball as her teammate Lea Doucette looks on. (Advocate fi le photo) former students come back to coach.” Revere got things going in August with a jamboree for the Greater Boston League hosted by Malden. Based on Revere’s observations, all the teams looked good, particularly Lynn Classical and Everett. The Greater Boston League includes Chelsea, Everett, Lynn English, Lynn Classical, Malden, Medford and Somerville along with Revere. Besides the team’s league games, it will be playing Swampscott twice, Lowell Catholic, Greater Lowell, Essex Tech and Chelmsford. Revere opens up the season with fi ve home matches: Everett on Wednesday, Sept. 6; Chelmsford on Thursday, Sept. 7 (5:30 p.m.); Lynn Classical on Monday, Sept. 11 (5:15 p.m.); Lynn English on Wednesday, Sept. 13 (5:15 p.m.); and Lowell Catholic on Friday, Sept. 15 (5:15 p.m.). Roster: 1. Lea Doucette - Junior - Captain 2. Hadassa Dias - Junior 3. Farah Habbour - Junior 4. Danna Canas - Junior 5. Samantha Hoyos Tobon - Junior 6. Liv Yuong - Junior 7. Bianca Alvarez - Sophomore 8. Isabella Arroyave - Sophomore 9. Sophia Restrepo - Sophomore 10. Susan Lemus Chavez - Sophomore 11. Basma Sahibi - Sophomore 12. Valery Echavarria - Sophomore Coaches: Head Coach: Emilie Hostetter Assistant Coach: Raela Berry JV Coach: Kerry Flaherty JV B Coach: Samantha Myrtil For Advertising with Results, call The Advocate Newspaperscall The Advocate Newspapers at 781-286-8500 or Info@advocatenews.net REVERETV | FROM Page 8 who recorded or submitted a video is included, and the videos are listed in the order that will be presented on the ballot. It might be a short work week, but there have been a few meetings in the City Council Chambers at City Hall. Watch the latest government meetings on RTV GOV. The program rotation currently includes the last City Council Meeting, Zoning Board of Appeals, Conservation Commission and Human Rights Commission. The next City Council Meeting is on Monday, and it will be preceded by subcommittee meetings starting at 5 p.m. You can watch all government meetings live on RevereTV and RTV’s YouTube page. 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. state planning attorneys use special powers of appointments in order to reserve in the Grantor the limited power to change who will ultimately receive the real estate and under what conditions. A Massachusetts Appeals court in 2017 approved such a reserved special power of appointment in the case of Skye v. Hession, 91 Mass. App. Ct. 423. This case has not been appealed to the Mass SJC. The court held that the reserved power in the deed itself (and the later exercise of that power) were valid. The grantor (owner of the real estate) wanted to protect the real estate in the event nursing home care was needed. However, she also wanted to preserve the right to change who would ultimately receive the real estate upon her death. She exercised the special power of appointment contained in the deed via her Last Will and Testament. Once her Will was submitted to the Probate Court for allowance, one of the individuals whose interest was reduced fi led an objection to the Will attempting to declare it null and void. The court stated that since the grantor had reserved a life estate in the deed, the individuals receiving an interest in the real estate at that point in time did not have a “present possessory interest”, but rather had a “remainder interest”. The interest of those individuals at that point in time was circumscribed by the grantor’s reserved special power of appointment. In eff ect, those individuals had originally received a “fee simple defeasible” interest. In a nutshell, the Appeals Court stated that the grantor could actually deed the property to one or more people, reserve a life estate in the deed itself, and still reserve the right to change who would ultimately receive the real estate, and, in what percentages. Once the fi ve-year look back period has been met, the grantor will not have to include the real estate as a countable asset for MassHealth eligibility purposes. Why is this so? The reason is that the grantor did not reserve a general power of appointment. The grantor herself cannot receive the real estate back. The grantor cannot “appoint” the property to herself, her creditors, or the creditors of her estate. The reserved special power of appointment, even without a reserved life estate in the deed itself, also allows for a “step-up in cost basis” upon the grantor’s death. This means that the fair market value of the real estate on the date of the grantor’s death becomes the new cost basis going forward. Therefore, future capital gains may be greatly reduced or eliminated altogether. A reserved life estate by itself, under the current tax law, will accomplish the same step-up. As it stands now, the case is important to elder law attorneys as such a reserved special power of appointment in a deed will not jeopardize MassHealth eligibility.
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