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Areas of Practice
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Professional Background
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Professional/Civic Activities
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Speaking Engagements
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Court Admissions
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Bar Admissions
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Education
Areas of Practice
Mr. Cushing’s law practice focuses on estate planning and estate administration, including related income, estate and gift tax planning, tax return preparation, tax controversies and probate litigation. His practice also focuses on related areas, including representing owners of closely-held businesses; preparation of Buy-Sell Agreements and voting trust arrangements; preparation of Family Limited Partnerships and Limited Liability Companies; real estate transactions, including nominee trusts; antenuptial agreements; advice concerning retirement plan and individual retirement account decision-making, including tax options relating to retirement and death benefits; advice concerning establishment of tax-exempt charitable foundations in both trust and corporate form and advice to individuals and trustees concerning the administration of charitable entities.
Professional Background
- Estate Planner of the Year, 2001, Boston Business and Estate Planning Council
- Mr. Cushing has been listed in “Best Lawyers in America” since 1992 and in “Who’s Who in America ” since 1999.
Professional/Civic Activities
- American College of Trust and Estate Counsel, Fellow
- Board of Regents
- Fiduciary Income Tax Committee
- International Estate Planning Committee
- State Committee, Massachusetts
- Boston Bar Association
- Trusts and Estates Section
- Subcommittee on reformation of Massachusetts spousal share legislation
- Massachusetts Bar Association, Probate Committee
Speaking Engagements
- Panelist, American College of Trust and Estate Counsel: Annual Meeting Professional Programs
- Using Grantor Trusts to Facilitate Transfers of Value (February 28 – March 1, 1998)
- Income Taxation of Total Return Trusts (March 8-9, 2001)
- Current Ethics Issues (May 19, 2002) (New England Regional Meeting)
- §2503 Everything Old is New Again (October 22, 2002)
- Current Developments and Hot topics (September 11, 2004) (New England Regional Meeting)
- Program Chair, ACTEC New England Regional Meeting Professional Programs, 2000, 2002
- ALI-ABA Professional Programs
- Ethics Issues, Sophisticated Estate Planning (September 2001)
- Current Issues Regarding Income Taxation of Gifts, Trusts, Estates and Beneficiaries Estate Planning in Depth (June 22, 2004)
- Massachusetts Continuing Legal Education, Inc.
- Program Chair, Faculty member, Planning Under EGTRRA (August-September, 2002)
- Program Co-Chair, Faculty member, Estate Planning Conference 2002 (January 18, 2002)
- Estate Planning Conference 2003 (January 17, 2003)
- Estate Planning Conference 2004 (January 16, 2004)
- Boston Estate Planning Council
- Planning for the New, “De Coupled” Massachusetts Estate Tax (March 19, 2003)
Court Admissions
- Supreme Judicial Court of Massachusetts
- Federal District Court District of Massachusetts
Bar Admissions
Education
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J.D.,
Harvard Law School
(1970)
(cum laude; Board of Student Advisers; Legal Aid Society)
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B.A.,
Harvard University
(1965)
(magna cum laude; Phi Beta Kappa)
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