Page 14 THE REVERE ADVOCATE – FRIDAY, OCTOBER 6, 2023 GREATER BOSTON LEAGUE ROUNDUP: Everett is now the lone Division 1 GBL Football Team after realignment New this year, Malden drops from D-1 fi rst time ever, now in Division 3 with Revere, Lynn Classical, Lynn English By Steve Freker E verett has stood alone quite a bit in the Greater Boston League for most of the past three decades — and the modern era in general – when it comes to success on the gridiron. The Crimson Tide won a whopping 13 Division 1 Super Bowl State Championships under former Head Coach John DiBiaso Jr. from 1993-2017. The only other GBL teams to win a Super Bowl title in the past 50 years were Head Coach Silvio Cella and the Revere High Patriots in 1973 and Head Coach Armand Caraviello and the Medford High Mustangs in 1978. Everett has also had a monopoly on the GBL Football Championship for the past three decades, winning every one except two from 1993-2023. Cambridge upThe Revere High School Boys Soccer Team tied GBL leader Somerville on Tuesday, 1-1, and are just one game out of fi rst place in the GBL. From left: Revere High’s Luis Silva (6), Kenan Batic (4), captain JP Chavarria (18), Eric DeCarvalho (8), Kaue Alves (7) and, in front, junior captain Bryan Medina (8). Malden dropped down two divisions to Division 3 for the fi rst time in its history for some basic reasons, according to Director of Athletics Charlie Conefrey. “One of the main reasons is that we are now aligned with schools in our own league of similar size and similar participation numbers in the sport,” said Conefrey, who also sits on the Board of Directors for the MIAA. With the shift to Division 3, Mike Sanristil is serving as captain for the Michigan Wolverines in his fi fth year of football in Ann Arbor. He is considered the best player to ever wear a Malden Pop Warner Football uniform who played high school football at Everett High. (Courtesy/Michigan Football) set Everett on Thanksgiving Day in 2002, clinching that year’s GBL title. Malden, under then Head Coach Joe Pappagallo, upset Everett on October 24, 2015, and won the GBL crown after clinching it with a win over Medford. All in all, alone at the top has been a frequent perch for the Everett High football team. Well, now they are defi nitely alone at the top in the Greater Boston League for another reason. The Tide is now the only Division 1 team left in the league after the newest Massachusetts Interscholastic Athletic Association (MIAA) realignments for postseason football tournament play were announced. Last year, two of the eight GBL teams competed in the Eastern Mass. highest division, Everett and Malden. Not coincidentally, Everett and Malden are two of the winningest teams in the history of MIAA football, going back to the early 1900s. In fact, Everett is number 10 in THE NATION at 844378 overall (since 1893). Malden is now in the same spot as Lynn Classical, Lynn English, Somerville and Revere. Medford dropped down to Division 4 this year and Chelsea moved up one division to Division 7. Size-wise, Everett has the largest enrollment in the GBL, followed by Revere, Lynn English, Malden, Somerville, Medford, Chelsea and Lynn Classical. Conefrey stressed the alignments were for playoff games and postseason considerations only, and would aff ect nothing as to GBL league play. The only GBL team that does not play a full league slate is Chelsea, which is allowed to pick the teams it wishes to play from the GBL – this year selecting Medford and Somerville only. “We are hoping to qualify for the postseason for the fi rst time since 2015 this year and then compete for the title in our new division,” Conefrey said. Revere High Boys Soccer Team just one game out of first-place in GBL standings; Everett boys close to top as well R evere High Boys Soccer is just one game and three goals out of fi rst place in the Greater Boston League race. Somerville sits atop the list at 5-1-1 in league play, while Revere is right behind at 5-2-1 in the league. Everett is the only team to have beaten Somerville this season – 2-1 in the season opener. Revere, which tied Somerville, 1-1, in their only meeting on Tuesday this week, put the Patriots right in the mix for the GBL crown. Everett, at 4-3-1 GBL, is right there for the league top spot as well. Everett has a split with Somerville, and a big one on its list is a home game with Revere on Thursday, October 12 at 4:15 p.m. Revere has a game to make up with Somerville before the season ends, a game which very well could decide this year’s GBL Boys Soccer Championship. All four top GBLers – Somerville, Revere, Medford (4-3-1 GBL also) and Everett – appear to be headed to postseason play at this point. Stay tuned. Former Malden Pop Warner star Mike Sanristil returns for 5th year of collegiate career at University of Michigan H e’s probably the best player to ever don a uniform in the Malden Pop Warner Football program. Mike Sanristil, who played for fi ve years in the Malden Pop Warner program and attended Malden Public Schools for eight years, before changing course and heading to Everett High for his high school career, is a fi fthyear Wolverine and team captain for the University of Michigan. Already named a Big 10 “Defensive Player of the Week” for returning a Pick-6 interception in a Michigan win over Rutgers, Sanristil is projected to be at least a 6th round pick in the 2024 NFL draft. If so, he would be the second Malden Pop Warner star and Malden resident to become an NFL pick in the past three years, joining present Baltimore Ravens tight end Isaiah Likely in that elite group. Likely played for six years in Malden Pop Warner and three years at Malden High School before transferring to Everett High immediately after his junior year football season at Malden High. Following is an excerpt from a writeup in Sports Illustrated on Sanristil’s decision to return to Ann Arbor before the season. “The opportunity to spend another year in Ann Arbor, to continue his education at a world-class university, to continue building on the bonds he’s created with his teammates and his coaches, and ultimately the opportunity to win a national championship - all compelling reasons for a return to Michigan. “From wide receiver to defensive back, Michigan’s Mike Sainristil has certainly made his mark on the football program in Ann Arbor. After putting his name on the map as a solid defender in 2022, Sainristil had a decision to make - enter his name in the NFL draft, or return to Michigan for a fi fth season. “After much thought and careful consideration, Sainristil chose Michigan once again.” “Year after year, Ann Arbor is always ranked top-three as a college town,” Sainrstil said in a recent interview. “The people here are great, you walk around and everyone is nice to you. Ann Arbor is home to me. “I love my teammates, coach Harbaugh - my football Dad - was giving me the opportunity to leave, I said, ‘no dad, I want to stay home.’” OUT OF STATE PROPERTY AND THE MASS ESTATE TAX M assachusetts General Laws Chapter 65C, Section 1(f) specifi cally exempts from the Massachusetts estate tax tangible personal property and real estate located outside of Massachusetts. The Commonwealth of Mass directs taxpayers to calculate the federal gross estate for estate tax purposes and then provides for a reduction of out of state tangible personal property and out of state real estate. Under the current proposed tax relief package that is now on Governor Healey’s desk (that she has until October 8, 2023 to sign), the estate tax exemption will be increased to $2,000,000. If a taxpayer dies with a $2,000,000 taxable estate, the $2,000,000 is reduced by $60,000 in order to arrive at the adjusted taxable estate, or $1,940,000. The Table B Computation of Maximum Credit for State Death Taxes results in a credit of $99,600. This table is utilized by the Commonwealth of Massachusetts to determine the estate tax due when someone dies in Massachusetts. Under the old federal estate tax law, the IRS allowed a credit for state death taxes on the federal estate tax return. The federal government no longer allows for this tax credit. Massachusetts, however, actually uses that table to determine the Massachusetts estate tax due. The Massachusetts estate tax return actually piggy backs the prior Federal estate tax return based upon the 1999 Revision date. We, as preparers, have to prepare the current Massachusetts estate tax return and the federal estate tax return, Form 706, as it existed back in 1999. The good news is that an estate of $2.5million would only result in $44,000 in Massachusetts estate taxes. Compare this with the current estate tax provision in Massachusetts which would result in an estate tax of $143,600. Quite a big difference. This is due to the $99,600 credit against the Massachusetts estate tax based upon the fi rst $2million of the gross estate being exempt from the estate tax. Only the estate value over $2million is actually subject to tax. The Dassori v. Commissioner of Revenue 2016 decision involved a case of fi rst impression. The probate court judge decided the case against the Commonwealth of Massachusetts holding that a real estate investment in Paris, France was not subject to the Massachusetts estate tax. The real estate in question was held in a vehicle similar to a nominee realty trust utilized by real estate attorneys in Massachusetts. The Commonwealth tried to argue that the real estate investment was intangible personal property due to the nature of the taxpayer’s interest in the entity that actually held title to the real estate. The probate judge considered the investment to be real estate based upon Massachusetts law and, as such, the real estate could not be subject to estate tax by Massachusetts. Otherwise, that would represent a due process violation under the 14th amendment to the Constitution. 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.
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