David Valente

David Valente

  • Estate Planning, Probate, Business Law
  • Massachusetts
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Summary

David provides comprehensive advice to individuals, families and small businesses.
David concentrates in tax and estate planning, gift and estate tax return preparation, probate matters,
asset protection, business administration and succession, estate and trust administration, special
needs planning, and charitable planning. David advised families for over eight years at a downtown
wealth management firm on stock option planning, retirement planning, investment portfolio
management, insurance analysis, charitable bequests and income tax reduction strategies, prior to
becoming an attorney.

• Draft simple and pourover wills, revocable estate planning trusts, health care proxies and durable powers of attorney
• Draft asset protection trusts
• Draft self-settled and third party special needs trusts for disabled beneficiaries
• Utilize estate freezing and leveraged gifting techniques including Grantor Retained Annuity Trusts (GRATs), Qualified Personal Residence Trusts (QPRTs), and gifts of non-voting LLC interests
• Assist clients form business entities, including S-corporations and limited liability companies
• Draft shareholder agreements, buy-sell agreements, and corporate bylaws
• International estate planning for non-(U.S.) residents and permanent (U.S.) residents
• Draft 2503(c) trusts, Qualified Domestic Trusts (QDOTs), Irrevocable Life Insurance Trusts, and IRA conduit trusts
• Prepare federal gift tax returns (including incomplete gifts, allocation of GSTT exemption to direct and indirect skips)
• Prepare federal and Massachusetts estate tax returns
• Handle probate proceedings
• Structure low interest loans to GSTT Trusts to take advantage of low applicable federal rate and maximize wealth transfer
• Advise clients on charitable matters; draft private charitable foundations and prepare Forms 1023 to obtain tax-exempt status

Education
Boston University School of Law
LL.M. (2015) | Taxation
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Suffolk University
M.S. (2014) | Taxation
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Suffolk University Law School
J.D.
Boston College
B.S. | Finance
Publications
Articles & Publications
Advising Same Sex Married Couples of the Inequities That Remain
Probate & Property (Volume: 29 Issue: 1)
(Co-Author) Fair Hearings on Medicaid Hardship, Intent, Care Contracts and Promissory Notes
NAELA
Speaking Engagements
(Speaker) Special Needs Trusts and Pooled Trusts, MassHealth Update – 2009, Newton
PESI Legal
(Author and Speaker) Protection of Inherited IRAs and Other Retirement Plan Assets From Creditors After Clark v. Rameker,, Spring Symposia, Washington D.C.
American Bar Association
(Author and Speaker) Dividing Retirement Assets On Death or Divorce, Webinar
American Bar Association
• Critical differences at death and divorce between ERISA plans and non-ERISA arrangements such as IRAs, and between qualified and non-qualified plans; • QDROs (Qualified Domestic Relations Orders), including recent cases involving post-mortem QDROs; • Optimizing required minimum distributions after death; • Beneficiary designations, including designation of trusts as beneficiaries of retirement funds; • Choice of contingent beneficiaries and the default beneficiary trap; • Disclaimers of interests in retirement plans; • Protecting retirement assets from creditors after death; and • Considerations for high net worth individuals and small business owners regarding planning with retirement assets.
(Author and Speaker) Dividing Retirement Assets On Death or Divorce, Spring Symposia, Boston
American Bar Association
Certifications
Certified Financial Planner
CFP Board
Awards
Selected as New England 2017 Rising Star (Estate Planning & Probate)
Thomson Reuters
Selected as New England 2016 Rising Star (Estate Planning & Probate)
Thomson Reuters
Professional Associations
State Bar of Massachusetts # 674286
Member
Current
Massachusetts Bar Association
Member
Current
Boston Estate Planning Council
Member
Current
Trust & Estates Consortium & the Justinian Law Society
Member
Current
Jurisdictions Admitted to Practice
Massachusetts
Fees
  • Credit Cards Accepted
Practice Areas
  • Estate Planning
  • Probate
  • Business Law
Social Media
Contact & Map
Tarlow Breed Hart & Rodgers, P.C.
101 Huntington Avenue
Suite 500
Boston, MA 02199
USA
Telephone: (617) 218-2000