THE REVERE ADVOCATE – FRiDAy, OCTObER 4, 2024 Page 17 OBITUARIES Patricia “Patty” DeRosa I t is with profound sadness that we announce the passtery In lieu of flowers, donations can be made to the Dana-Farber Cancer Institute, Division of Development & The Jimmy Fund, P.O. Box 849168, Boston, MA 02284-9168 or at https://link.edgepilot.com/ s/1681bd33/x7RFrbhJF0G ZYE48xZBb4A?u=http:// www.dana-farber.org/. Gloria DiPietro O f Revere. Passed away peacefully on Friday, September 27, 2024 at the age of 92. She was the beloved wife of Philip DiPietro and a detouched countless lives with her warmth, kindness, and unwavering faith. She was a beacon of light, illuminating the way for many with her steadfast love for the Lord and dedication to spreading His Word. NON MASSACHUSETTS REAL ESTATE O For decades, Teresa served ing of Patricia “Patty” Jane DeRosa (DiLiegro) who left this world on September 27, 2024. Born in Chelsea on February 23, 1953 to Cosmo DiLiegro and the late Jane (Swicegood), Patty was a lifelong Revere resident. She loved nothing more than baking for family and friends and travel. Her love of travel brought her to Disney World a countless number of times in addition to cruises and European vacations that she enjoyed with friends and family. Another of her beloved pastimes was shopping. She did it well no matter where she was on the globe, which was reflected in her impeccable fashion sense. Patty’s family was her world, and she was theirs. She is survived by her beloved husband of 51 years Kenneth DeRosa of Revere. From meeting in a grocery store as teenagers through to retirement, their bond was a testament to genuine love that stood the test of time. Together, they raised two loving children, Jennifer Lee and her husband Shaun of Lexington, and Michael DeRosa and his wife Stefanie of Merrimac. Patty was “Mema” to Ellie DeRosa, Connor Lee, Marlo DeRosa, and Katie Lee. She was the dear sister of John DiLiegro and his wife Patricia of Revere, and Michael DiLiegro and his wife Lenore of West Peabody. She is also survived by many loving nieces, nephews, cousins, and friends. A Visitation will be held at the Paul Buonfiglio & Sons Funeral Home, Revere on Tuesday, October 1,. The Funeral took place on Wednesday at the funeral home followed by a Funeral Mass at St. Mary of the Assumption Parish in Revere. Internment at Woodlawn Cemevoted mother to her son, Philip DiPietro, and her daughter, Donna Gregorio, wife of Stephen Gregorio. She was a cherished grandmother to Rachel Warshawsky (and her husband Jake), Jennifer Gregorio, Amanda Gregorio, Phil DiPietro, and Emily DiPietro and a proud great-grandmother to Benjamin Warshawsky. She is pre-deceased by her siblings: Annie Samson, Eleanor Carmilia, Marie Calef, Andrew Carbone, Richie Carbone and Mike Carbone. Born in Lynn, MA, Gloria worked for many years at Northshore News and later served as the Director of the Fuel Assistance Program at CAPIC, where she dedicated herself to helping those in need. Above all, Gloria’s greatest joy was her family, and she will be remembered for her deep love and devotion to them. Gloria will be deeply missed by all who knew and loved her. A funeral Service was held for Gloria on Thursday, October 3, at Paul Buonfiglio & Sons Funeral Home, Revere. A Funeral Mass followed at Immaculate conception Church Revere. Interment at Woodlawn Cemetery. Teresa Lynch W ith great sorrow and deep respect, we honor the life of Teresa Ann Lynch, affectionately known as Terry. Born in Boston, MA, on November 7, 1937, she passed away peacefully on September 26, 2024. Teresa was a remarkable woman who the Boston community with commitment and integrity through her work at Boston City Hall. Her role in auditing earned her great respect for her meticulous attention to detail and dedication. However, it was her life outside of her profession that truly defined her. Teresa’s heart was a sanctuary of love for her family and faith. She found immense joy in playing the piano, often filling her home with the sound of worship music. A devoted elder of Reaching Higher Church and Gospel Redemption Church, her Bible study groups reflected her deep and abiding faith. “And now these three remain: faith, hope, and love. But the greatest of these is love” (1 Corinthians 13:13), a verse that Teresa lived by and one that perfectly encapsulates her essence. Teresa was the beloved wife of the late Edward C. Lynch. She is survived by her cherished children, Juliann and Shawn Lynch; her late sister Romain and her husband Vincent J. Bavaro; her late brother Michael DiPaolo and his wife Jane; her sister-in-law Brenda; and her late nephew John Lynch. She is also survived by her beloved nieces and nephews: Madeline Lynch,Regina and the late James Tello, Michael and Joann DiPaolo, Peter DiPaolo, Renae and Kerrie Coleman, Christopher and Shanon DiPaolo, Dominique and Marie DiPaolo, as well as her adored great-nieces and great-nephews: Ava and Christian Coleman, Meghan, Julian, Jaxson, Luca, Makayla and Benjamin DiPaolo, James Tello and Ava Tello. She was preceded in death by her loving parents, Louis and Anna DiPaolo. A graveside service for Tersea was held on Tuesday, October 1, 2024, at Holy Cross Cemetery located in Malden. ur state legislature, on September 19, 2024, amended Mass General Laws, Chapter 65C, Section 2A, thereby clearly excluding non-Massachusetts real estate from the gross taxable estate for purposes of preparing a Massachusetts estate tax return for a Massachusetts resident. Up until this point in time, many practitioners were uncertain as to whether or not the value of the non-Massachusetts real estate should be included as part of the gross estate on a Massachusetts estate tax return while at the same time reducing the value entirely by an offsetting deduction by including a memorandum stating that none of the value of such real estate should be included as part of the gross estate. This is consistent with the Massachusetts Supreme Judicial Court case Dassori v. Commissioner of Revenue, wherein the court ruled that real estate outside of Massachusetts cannot be subject to the Massachusetts estate tax on the grounds that this would simply be unconstitutional. Some practitioners were excluding the value of the non-Massachusetts real estate from the Massachusetts estate tax return altogether. Others were including the full value of the nonMassachusetts real estate on the Massachusetts estate tax return and then backing out the estate tax attributable to the non-Massachusetts real estate. They followed the instructions issued by the Mass Department of Revenue which would put taxpayers in a position where the non-Massachusetts real estate had to be included as part of the gross estate thereby, in many cases, bringing the value of the gross taxable estate over $2million, requiring the filing of a Massachusetts estate tax return. Massachusetts, as of January 1, 2023, increased the estate tax exemption to $2million. Only estates valued over $2million now need to file an estate tax return. As an example, if you are a Masachusetts resident with stocks, bonds and real estate located in Massachusetts with a total value of $1,900,000, and you also have real estate in New Hampshire with a value of $1million, for a total gross estate of $2.9million, a Massachusetts estate tax return will not have to be filed upon your death as the New Hampshire real estate is simply not subject to the Massachusetts estate tax. This is welcomed news to all Massachusetts residents with nonMassachusetts real estate. We finally have the clarity that we all were looking 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. For Advertising with Results, call The Advocate Newspapers at 781-286-8500 or Info@advocatenews.net
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