MAcEA 2024 September Meeting
Wednesday, September 18, 2024
Time: 6:00- 9:00 PM EST | 6:00 -7:00 PM – Dinner | 7:00 - 9:00 PM - Tax Education
Wednesday, September 18, 2024
Time: 6:00- 9:00 PM EST | 6:00 -7:00 PM – Dinner | 7:00 - 9:00 PM - Tax Education
Connect with fellow enrolled agents during the Massachusetts Chapter of Enrolled Agents (MAcEA) meeting next month. Enjoy dinner and networking from 6:00 - 7:00 PM, followed by a two-hour education session led by Daniel DeBruyckere, Jade Torres and Lucas Fernandes.
Course Descriptions
This event offers a detailed examination of estate tax planning, covering federal and Massachusetts-specific factors. Participants will learn about the federal estate tax structure, including taxable estate components, exclusion amounts, and portability, with a focus on strategic opportunities before the 2026 sunset of current exclusions. Course Descriptions
The event also addresses recent changes in Massachusetts estate tax law, discussing the treatment of out-of-state property, non-resident ownership, and new planning strategies introduced in 2023.
Federal Estate Tax Concepts Learning Objectives:
- Overview of the Federal Estate Tax Structure.
- Assess applicable exclusion amounts.
- Identify planning opportunities.
- Evaluate portability decisions.
- How to avoid common portability mistakes.
Massachusetts Estate Tax Learning Objectives:
- Understand the 2023 tax changes.
- Evaluate out-of-state property implications.
- Assess taxation of MA property owned by non-residents.
- Identify new planning opportunities.
Presenters
Daniel DeBruyckere, President of Legacy Care Law Firm
Attorney Daniel A. DeBruyckere has been practicing law in New Hampshire and Massachusetts since 1998, and has helped hundreds of clients with their estate planning and elder care issues. He is well respected in the areas of estate planning, probate, trust administration, elder law issues, and business planning. Attorney DeBruyckere is admitted to practice in Massachusetts and New Hampshire. He is a former adjunct faculty member of the Massachusetts School of Law, and is also a member of the Essex County Bar Association, Massachusetts Bar Association, New Hampshire Bar Association, Salem Bar Association, as well as a member of the National ACADEMY of Elder Law Attorneys. In 2017 he co-authored the book Protecting Your Legacy: Why a Will Is Not Enough.
Experience and Education:
1. Graduate of Southern New Hampshire University, summa cum laude.
2. Graduate of Massachusetts School of Law, cum laude.
3. Served as editor of the Massachusetts School of Law's Law Review and was a regional finalist in the American Trial Lawyers' Association Trial Adocacy Competition.
Daniel DeBruyckere, President of Legacy Care Law Firm
Attorney Daniel A. DeBruyckere has been practicing law in New Hampshire and Massachusetts since 1998, and has helped hundreds of clients with their estate planning and elder care issues. He is well respected in the areas of estate planning, probate, trust administration, elder law issues, and business planning. Attorney DeBruyckere is admitted to practice in Massachusetts and New Hampshire. He is a former adjunct faculty member of the Massachusetts School of Law, and is also a member of the Essex County Bar Association, Massachusetts Bar Association, New Hampshire Bar Association, Salem Bar Association, as well as a member of the National ACADEMY of Elder Law Attorneys. In 2017 he co-authored the book Protecting Your Legacy: Why a Will Is Not Enough.
Experience and Education:
1. Graduate of Southern New Hampshire University, summa cum laude.
2. Graduate of Massachusetts School of Law, cum laude.
3. Served as editor of the Massachusetts School of Law's Law Review and was a regional finalist in the American Trial Lawyers' Association Trial Adocacy Competition.
Jade Torres, Director of Legal Services
Attorney Jade Torres is very passionate about helping her clients with various needs- estate planning, elder law, trust administration, and probate. She has a desire to advocate for her clients and do whatever is necessary to ensure that the client, their families, and their legacy are protected. As the Director of Legal Services, Jade works closely with the team to ensure the firm continues to provide high-quality legal services to its clients.
Attorney Torres has been working in the legal field for over fifteen years. She has a Bachelor’s Degree from the University of Massachusetts and her Juris Doctor degree from Massachusetts School of Law, where she received awards for her academic success. She is licensed in both New Hampshire and Massachusetts and is a member of the American Academy of Estate Planning Attorneys.
When Attorney Torres isn’t working, she enjoys spending time with her family. She has three daughters and loves making new memories with them.
Attorney Jade Torres is very passionate about helping her clients with various needs- estate planning, elder law, trust administration, and probate. She has a desire to advocate for her clients and do whatever is necessary to ensure that the client, their families, and their legacy are protected. As the Director of Legal Services, Jade works closely with the team to ensure the firm continues to provide high-quality legal services to its clients.
Attorney Torres has been working in the legal field for over fifteen years. She has a Bachelor’s Degree from the University of Massachusetts and her Juris Doctor degree from Massachusetts School of Law, where she received awards for her academic success. She is licensed in both New Hampshire and Massachusetts and is a member of the American Academy of Estate Planning Attorneys.
When Attorney Torres isn’t working, she enjoys spending time with her family. She has three daughters and loves making new memories with them.
Lucas Fernandes, Associate Attorney
Attorney Lucas Fernandes is a conscientious attorney focused on providing the utmost comfort and satisfaction to his clients for their estate planning, elder law, and trust administration needs. Using his experience in Social Security Disability law, he is an expert at making difficult subjects easy for his clients to process and understand.
Attorney Fernandes earned a bachelor’s degree from the University of Massachusetts: Amherst and his Juris Doctor from New England Law, Boston. Lucas is admitted to practice law in Massachusetts and is a member of the American Academy of Estate Planning Attorneys.
Attorney Lucas Fernandes is a conscientious attorney focused on providing the utmost comfort and satisfaction to his clients for their estate planning, elder law, and trust administration needs. Using his experience in Social Security Disability law, he is an expert at making difficult subjects easy for his clients to process and understand.
Attorney Fernandes earned a bachelor’s degree from the University of Massachusetts: Amherst and his Juris Doctor from New England Law, Boston. Lucas is admitted to practice law in Massachusetts and is a member of the American Academy of Estate Planning Attorneys.
Continuing Education
This course qualifies for IRS Continuing Education Hours and CTEC Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. If you would like your CE reported to CTEC, email education@naea.org with your CTEC member number.Cancellation Policy
To request a refund, please email education@naea.org. Cancellations and refunds must be received in writing. Full refunds are available until 09/11/2024. After 09/11/2024 refunds, will be considered on a case-bycase basis.