David Valente

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

• Free Consultation
• Credit Cards Accepted

Massachusetts

Since 2008

Boston University School of Law

LL.M. (2015) | Taxation

2012 - 2015

Suffolk University

M.S. (2014) | Taxation

2011 - 2014

Suffolk University Law School

J.D.

2008

Boston College

B.S. | Finance

2001

Selected as New England 2017 Rising Star (Estate Planning & Probate)

Thomson Reuters

2017

Selected as New England 2016 Rising Star (Estate Planning & Probate)

Thomson Reuters

2016

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

Advising Same Sex Married Couples of the Inequities That Remain

Probate & Property (Volume: 29 Issue: 1)

May 1, 2015

(Co-Author) Fair Hearings on Medicaid Hardship, Intent, Care Contracts and Promissory Notes

NAELA

November 1, 2009

(Speaker) Special Needs Trusts and Pooled Trusts, MassHealth Update – 2009, Newton

October 1, 2009

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.

April 30, 2015

American Bar Association

(Author and Speaker) Dividing Retirement Assets On Death or Divorce, Webinar

March 7, 2017

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

May 12, 2016

American Bar Association

Certified Financial Planner

CFP Board