Attorney Hoyle's areas of practice include:
Attorney Hoyle's legal services include an initital conference to review each client's present estate planning documents, if any, as well as asset information, family circumstances and testamentary wishes. After becoming familiar with his client's situation, he explains the laws that affect each client's estate plan, answers questions, advises clients on the available alternatives and then recommends a course of action. a If new or revised estate planning documents are needed, Attorney Hoyle prepares the documents, sends drafts to each client, and then schedules a conference to review and execute the documents. Attorney Hoyle also recommends changes of asset ownership and revisions to beneficiary designations, and assists clients with implementing those changes upon request.
For information on Massachusetts estate planning, see Estate Planning, Estate and Gift Taxes, and Probate Avoidance.
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Trusts & Estates
Attorney Hoyle assists clients with carrying out their legal duties as personal representative of a probate estate and as trustee of various types of trusts. Services include legal advice and assistance with the administration of trusts and estates, estate and gift tax return preparation, fiduciary and individual income tax return preparation, preparation of probate and trust inventories and accountings, and the sale of real estate, business interests and other trust or probate assets. If requested by a client, Attorney Hoyle may agree to serve as a personal representative or trustee alone or together with a client's family member, friend, bank or trust company.
Attorney Hoyle assists clients with preparing and submitting petitions to the Probate and Family Court, and represents clients in all types of proceedings at the court, both contested and uncontested. This includes petitions for voluntary administration, informal probate administration, formal probate administration, appointment of a special administrator, will contests, trust litigation, guardianships, conservatorships, and other proceedings. Attorney Hoyle represents individuals who desire to file a petition with the court as well as those individuals who may not be submitting a petition, but who have an interest in the matter before the court.
Attorney Hoyle has extensive experience and education in tax law. After completing his Juris Doctor degree at Syracuse University College of Law, he attended the Graduate Tax Program at Boston University Law School where he received a Master of Laws degree in taxation. He also worked for several years as an associate at the law firm of a well known and respected Boston estate planning attorney, and has continued to have tax related work a significant part of his own law practice. Attorney Hoyle represents individual and business clients in tax disputes at the local, state and federal levels in administrative proceedings and court proceedings; and assists clients with tax planning and return preparation. The types of taxes involved may include estate taxes, gift taxes, fiduciary income taxes, individual income taxes and other taxes.
Attorney Hoyle assists clients with planning for legal issues that can arise in connection with increasing age. This involves reviewing estate planning documents, property ownership, sources of income and family circumstances. Laws and regulations that may have an impact on a client's estate plan are discussed. He explains how a client's estate planning documents and form of property ownership can help or hinder obtaining MassHealth eligibility in the event of a future need for long-term skilled nursing care. Changes are recommended when necessary or appropriate. Attorney Hoyle also assists clients with completion of MassHealth applications.
For more information on Massachusetts elder law, see Aging and Incapacity and MassHealth.
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Attorney Hoyle assists clients with implementing legal arrangements to protect assets from potential future creditors. For a married couple, this could include transferring assets into the name of the one who is not involved in the business or profession that is the likely source of liability. It could also involve creating an irrevocable trust by one person for the benefit of others, such as for a spouse and children. Creating trusts in and transferring assets to an asset protection favorable jurisdiction may be considered. Many states have enacted favorable laws relating to asset protection. It is no longer necessary to exclusively seek a foreign jurisdiction outside of the United States to accomplish asset protection goals. If the likely source of liability is from the operation of a business, it may be possible to create a limited liability entity, such as a corporation of limited liability company, to insulate personal assets from claims relating to the business.
Real Estate Law
Attorney Hoyle's services include: ::
- Representing buyers and sellers with all aspects of the purchase and sale of residential and commercial real estate from the time of the initial offer to purchase to the closing of the sale.
- Assisting residential and commercial real estate owners with legal matters that arise out of their property ownership such preparing leases, forming LLC's and other ownership entities, preparing homestead declarations, providing representation in landlord-tenant matters and other disputes or legal matters that need resolution.
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Attorney Hoyle assists clients with creating and maintaining the legal form of their business. Types of business organization include sole proprietorships, corporations, limited liability companies, general or limited partnerships, nominee/realty trusts, and other forms of organization. Services include assistance with legal matters that arise out of the creation or purchase of a business; the operation of a business; the sale of a business; and planning for the succession of a business upon an owner's incapacity or death. We can also assist clients with tax matters such as tax return issues, audits and appeals. bac
For information on Massachusetts business law, see Business Law.
Attorney Hoyle represents clients in litigation related to his areas of practice. He is admitted to practice before all Massachusetts Courts as well as the U.S. District Court for the District of Massachusetts and the U.S. Tax Court. Services include initiating legal claims against individuals and entities or defending clients in legal actions. Assistance with mediation or arbitration is also provided.
Attorney Hoyle may be able to assist you with legal matters not described in detail on this webpage. Please call us or send us an e-mail if you have questions about Attorney Hoyle's areas of general practice.
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