Cushing and Dolan, P.C.
Todd Lutsky, ESQ., LLM
Cushing and Dolan, P.C.
375 Totten Pond Road Suite 200
Waltham, MA 02451
Areas of Practice: Mr. Lutsky joined Cushing and Dolan, P.C. in 1995 initially concentrating in the preparation of estate plans, including the use of revocable trusts, joint trusts, irrevocable life insurance trusts, qualified personal residence trusts and family limited partnerships. He has since expanded his practice to include business planning through the use of regular limited liability companies, Delaware series limited liability companies, cross purchase agreements, stock redemption agreements, and Deferred Compensation agreements. He has further expanded his practice to include Medicaid and asset protection planning for the elderly, which covers the Medicaid application, preparation and eligibility process of obtaining MassHealth benefits, fair hearings, advanced Medicaid planning and the preservation of assets through the use grantor irrevocable income only trusts.
Experience: He joined the public sector as a tax attorney with the International accounting firm of Price Waterhouse LLP. He is also a member of the National Academy of Elder Law Attorneys and the Boston Estate Planning Council. Mr. Lutsky has given numerous seminars for Massachusetts Continuing Legal Education and the Foundation for Continuing Education on such topics as Medicaid Update most recently addressing the Deficit Reduction Act of 2005, Preparing Estate Tax Returns, "Basic Estate Planning Essentials with a Form 706 Example", "Fiduciary Income Tax Returns for Estates and Trusts", "Income Tax Refresher" which included information on the 1997 tax reform act, and "Tax Issues Associated With Divorce". He also provides his expertise since 1998 as the Co-Host on a nationally syndicated live call in radio talk show entitled "Money Matters" in which he answers questions and provides information on topics such as asset protection planning, Medicaid eligibility, how to avoid probate and other estate tax planning matters. Finally, Mr. Lutsky has written an article entitled Irrevocable Trusts Not As Frightening As You Might Think which was published in the July/August 2002 edition of the PanAm Clipper Magazine, along with co-authoring the written materials for the Medicaid update and Basic Estate Planning Essentials with a706 example seminars.
Education: Mr. Lutsky graduated from the University of Toledo School of Law in 1991 and obtained a Masters Degree in Taxation from the Boston University School of Law in 1992.
Leo J. Cushing
375 Totten Pond Road
Waltham, Massachusetts 02451
Phone: (617) 523-1555
Fax: (617) 523-5653
Areas of Practice: Leo J. Cushing is the founding Partner of Cushing & Dolan, P.C., a Boston based law firm established in 1984 specializing in closely held businesses, taxation, sophisticated estate planning, elder law and real estate. Leo's practice includes all aspects of sophisticated estate planning techniques, asset protection, trust planning, charitable giving and resolution of tax controversies.
Experience: Leo has written and lectured extensively on all aspects of taxation and estate planning, including Editor in Chief and Program Chair of the Massachusetts Continuing Legal Education program (MCLE) "Preparing Estate Tax Returns." Leo is also a contributing author and lecturer at MCLE's program "Preparing Fiduciary Income Tax Returns" as well as its "Advanced Issues in LLC's, covering the topics, "Using an LLC to Consolidate Family Assets to Facilitate Succession Planning and Save on Gift and Estate Taxes" and introducing the Delaware Series LLC."
Recently, Leo chaired MCLE's program "The New Massachusetts Estate Tax Revisited" and "Medicaid Update, Planning Opportunities After the Deficit Reduction Act of 2005." In addition, Leo taught "Successful Planning for the Family Business - Buy/Sell Agreements, S Corporations and Lifetime Giving & Sales to Intentionally Defective Grantor Trusts" for Suffolk Law School's Advanced Legal Studies as well as previously lectured for the Boston Estate Planning Council on "Knowing Generation Skipping is the Key" and "A Comparison of Lifetime Giving and Transfer Techniques, including GRATs, GRUTs and Sales to Intentionally Defective Trusts Using Self-Canceling Notes and Private Life Annuities."
The following articles have been published: "A Road Map to Successful Split Dollar Arrangements," Journal of Asset Protection - Nov/Dec.1995 "New Massachusetts Estate Tax Trouble for Conveyancers," Mass. Lawyer's Weekly - 12/9/02 "Knowing Generation Skipping Rules is the Key," Mass. Lawyer's Weekly - 12/11/00 "Lifetime Giving with Intentionally Defective Irrevocable Grantor Trusts," Mass. Lawyer's Weekly - 12/13/99 "Joint Trust Revolutionize Estate Planning for Retirement Assets and Estates Under $3,000,000 for Couples," SUM News, published by Massachusetts Society of CPAs - Spring 2005 Leo is a much sought after speaker as he is able to articulate complex issues in a clear, concise and easy to understand way.
Prior to establishing Cushing & Dolan, P.C. in 1984, Leo was employed as a forensic accountant with the Attorney General's Office of the Commonwealth of Massachusetts. Upon becoming a lawyer, Leo prosecuted criminal tax cases, and then joined the Boston office of the international accounting firm Ernst & Whinney as a Tax Professional.
Leo is a member of the Massachusetts Bar Association, the American Institute of Certified Public Accountants, American Association of Attorneys and CPAs, the Boston Estate Tax Council, Boston Bar Association and the National Association of Elder Law Attorneys. Mr. Cushing recently completed a two-year term as a Director of the Boston Estate Planning Council. He was again named one of Massachusetts Super Lawyers in 2007.
Education: Leo is a graduate of Boston Latin School, the University Of Notre Dame (Accounting) and earned his JD, cum laude, from the New England School of Law while working full time as a forensic accountant, and obtained his Masters Degree in Taxation from Boston University Law School. Leo is also a Certified Public Accountant.
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