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Legal Services |
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Law Firm |
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Tax Planning Probate Litigation Advanced Estate Planning for Disposition of Property |
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Regional National |
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Estates and Trusts Law Over 35 Years Experience |
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Fellow- American College of Trust and Estate Counsel; American Bar Association; Member- Boston Bar Association; Member- Massachusetts Bar Association; Member- Boston Estate Planning Council; Member- Essex County Estate Planning Council; Treasurer- Harvard College Chapter, Phi Beta Kappa; Member, Board of Corporators- Mt. Auburn Hospital; Trustee- Essex County Community Foundation; Member, Board of Directors- Blue Hill Science; Director- Family Capital Trust Company; Trustee- Springstep Center for Traditional Dance and Music; Instructor- Boston University Law School Graduate Tax Program; Faculty- Committee on Continuing Education of American Law Institute- American Bar Association (ALI-ABA); Faculty- Massachusetts Continuing Legal Education, Inc. (MCLE); Faculty- Professional Education System, Inc.; Faculty- Federal Tax Institute of New England; Faculty- Massachusetts Bankers Association Annual Meeting; Faculty- Suffolk Law School Center for Continuing Professional Development; Faculty- New England banking Institute; Faculty- Kentucky Institute of Federal Taxation; Faculty- University of Montana Tax Institute |
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Lieutenant- U.S. Navy (1965- 1967); Partner- K&L Gates, LLP (Feb. 2002- Present); Partner- Day, Berry & Howard (1989- 2002); Foley, Hoag & Eliot (1975- 1989); Associate- Hill & Barlow (1970- 1975) |
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J.D., Harvard Law School (1970) (cum laude; Board of Student Advisers; Legal Aid Society)
B.A., Harvard University (1965) (magna cum laude; Phi Beta Kappa)
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Using the Annual Exclusion: Planning to Make Gifts under Code 2503- Co Authored with Erin Donovan, Esq. in ACTEC 2002 Fall Seminar; Dealing with the New, Decoupled Massachusetts Estate Tax (paper Delivered to Members of Boston Estate Planning Council on March 19, 2003); Probate Procedures and Planning Techniques Applicable to Property Situated within the United States (Paper Presented to International bar Association Conference in San Francisco, CA, Sept. 16, 2003); The Section 643 Final Regulations in Estate Planning Conference (MCLE, Boston, MA Jan. 16, 2004); Current Issues Regarding Income Taxation of Outright Gifts, Non- Grantor Domestic Trusts Estates and Beneficiaries in Estate Planning in Depth (ALI-ABA Washington, DC 2004); Advising Fiduciaries Regarding the 2 Percent Floor Under 67 (e) in ACTEC 2007 Fall Seminar (ACTEC, Los Angeles, CA 2007); Planning with Intentionally Defective Grantor Trusts- 2008 Update (co-author) (MCLE, July 2008) |
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Bar Admissions- Massachusetts Supreme Judicial Court (1970); United States District Court, District of Massachusetts (1971); United States Tax Court (2006) |
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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 |
