Page 10 THE REVERE ADVOCATE – FRIDAY, NOVEMBER 14, 2025 Sports | FROM Page 9 SOLE BENEFIT TRUSTS hese types of Trusts are typically utilized when a family member is going into a nursing home and there has been no advanced planning. An example would be if you owned your own home and had not placed it into an irrevocable Trust. Furthermore, you need to be admitted into a nursing home and have a disabled child, disabled grandchild or some other disabled individual that you would like to leave the house to. If you transferred your home to this type of trust, you would still be able to qualify for MassHealth benefits. The transfer would not be subject to the fi ve year look-back period due to this Trust solely benefi tting the disabled child, grandchild or other disabled individual. Also, upon your death after MassHealth having paid for most of your nursing home level care, there would be no payback requirement to MassHealth from the assets in the Trust. The assets would be protected for the disabled benefi ciary. T The assets in this Trust must only benefi t the disabled beneficiary and no one else. The Trust will not interfere with any governmental benefits the disabled individual may already be receiving. However, the terms of the Trust must provide for repayment of those benefits upon the death of the disabled beneficiary. If such a provision does not exist in the Trust, the Settlor of the Trust (for example, the parent) will not qualify for MassHealth benefi ts. If there are assets remaining in the Trust upon the death of the disabled child and upon repayment of all of the governmental benefi ts, distributions of those remaining assets can be made to family members. Transfers made to such a Trust would be considered a completed gift. There is no gift tax in Massachusetts and the federal exemption will be $15million per individual as of January 1, 2026. Therefore, even though technically a gift tax return would be required to be fi led, no gift tax would have to be paid. If there are income producing assets in this type of Trust, the Trust would have to fi le for a new federal identifi - cation number and would have to fi le a Trust income tax return using Form 1041. If the Trustee were to make distributions of income to the disabled beneficiary, the Trustee would claim a distribution deduction on the tax return by issuing a Schedule K-1 form to the disabled beneficiary. The disabled benefi ciary would then report the taxable income on his or her individual income tax return. 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. Be prepared before the next power outage. ly makeshift schedule. Shea said teams can opt out of consolation-round games by Saturday afternoon (in this case Nov. 8), a week ahead of the games. But Belmont, he said, informed Revere of its decision on Monday, Nov. 10, “which leaves us scrambling because all the matchups have been made.” “I think they’ve just had enough,” Shea said. “They’re 0-9. I think they felt this game meant nothing, and they wouldn’t be competitive. That was me reading between the lines. They cited some scores, some lopsided scores. … It’s unfortunate for our kids and our team, but it is what it is. You can’t force somebody to play you. The only gripe I had I told their AD is you should have just taken a bye.” Instead, Revere, as of The Advocate’s press time on early evening Tuesday, was searching for an opponent. That would be a tall order considering the second week of the consolation round’s games are set. The Patriots would need to fi nd an opponent that took a bye within the rules but would now reconsider by taking on Revere. Maybe even fi nd a foe out of state; many Massachusetts teams put out-of-state teams on their schedule; it is unclear if that is allowed in this case. If they didn’t fi nd a foe, the Patriots would have a 20-day lull between their fi nal two games: Friday, Nov. 7, against Newburyport; and Thanksgiving Day, Thursday, Nov. 27, at home against Winthrop (10 a.m.). Belmont has been shut out fi ve times. It is coming off fi ve brutal defeats: 41-0 against Arlington, 50-0 against Woburn, 41-0 against Reading, 42-8 against Winchester, 40-0 against Wayland. Cicatelli finds no excuses, however, for opting out of a game with four days’ notice. Receive a free 5−year warranty with qualifying purchase* - valued at $535. Call 866−852−0221 to schedule your free quote! “You don’t do that,” Cicatelli said. “I’m shocked. You leave us hanging. You could have taken the bye week. A lot of teams do that. And they didn’t do that. Now I have to get creative with our boys. I will. It’s going to take some creativity on our part to make things work — keep them together, which we will.” Revere gets a forfeit win and improves to 4-6. Belmont drops to 0-10. Meanwhile, can Belmont just do this without a repercussion outside a simple forfeit loss? The MIAA handbook does not specifi cally address conditions around consolation-round cancellation rules or single-game cancellations. It only covers rules when a team cancels a season after playing one offi cial game. An email to the MIAA on the matter went unreturned as of press time. As for Revere’s work on the football field, the Patriots fell to Newburyport, 27—6, on the road Friday night in the fi rst round of the consolation bracket — a frustrating followup to their 21—14 win over Everett that had marked back-toback victories over the Crimson Tide for the fi rst time in recent memory. Revere (4—6) had little rhythm on off ense against the Clippers. “It was close in the fi rst half — it was only 7-0 — but off ensively, we were awful,” said Cicatelli. “We couldn’t get any sustained drives. They pinned us deep all night.” The Patriots’ defense held strong for much of the game but couldn’t contain Newburyport quarterback Jack Miller, who used his legs and arm to keep drives alive. Cicatelli credited his defensive unit with keeping Revere within reach until late in the third quarter. “It wasn’t as bad as the score looked,” he said. “We gave up one big play and a few shortfi eld touchdowns. The defense was on the fi eld all night.” Revere’s lone score came midway through the second half on a one-yard run by senior running back Reda Atoui, following an interception by linebacker Bryan Fuentes that briefl y gave the Patriots a spark. The loss dropped Revere to 3—6 overall at the time, dampening the momentum from consecutive wins over Malden and Everett that had reignited hopes of a strong fi nish. The Patriots had scored 61 combined points in those two wins and appeared to be rounding into form behind a dominant off ensive line and the return of key players from injury. Now, they’ll have to regroup — and possibly do so entirely on the practice fi eld for two and a half weeks before hosting the Vikings on Turkey Day. “We’ve got to get back to practicing the right way,” Cicatelli said. “When we’re healthy, and we play with energy, we can compete with anybody.”
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