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	<title>Law Offices of Kathleen Fowler, LLC</title>
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	<description>Estate Planning, Estate Administration, Tax Planning</description>
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		<title>Upcoming Free Seminars</title>
		<link>http://www.kfowlerlaw.com/2012/05/upcoming-free-seminars/</link>
		<comments>http://www.kfowlerlaw.com/2012/05/upcoming-free-seminars/#comments</comments>
		<pubDate>Tue, 01 May 2012 15:23:12 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
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		<title>Estate Tax Planning and Asset Titling</title>
		<link>http://www.kfowlerlaw.com/2011/11/estate-tax-planning-and-asset-titling/</link>
		<comments>http://www.kfowlerlaw.com/2011/11/estate-tax-planning-and-asset-titling/#comments</comments>
		<pubDate>Sun, 06 Nov 2011 16:16:02 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
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		<guid isPermaLink="false">http://www.kfowlerlaw.com/?p=417</guid>
		<description><![CDATA[ESTATE TAX PLANNING AND ASSET TITLING  By: Kathleen Fowler, Esq.    The new federal tax law signed on December 17, 2010, provides that for years 2011 and 2012, an individual who dies can leave $5,120,000.00 estate tax-free.  Unless Congress acts, this federal estate tax exemption automatically returns to $1,000,000.00 per individual for years 2013 and [...]]]></description>
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		<title>The Family Foundation</title>
		<link>http://www.kfowlerlaw.com/2011/11/the-family-foundation/</link>
		<comments>http://www.kfowlerlaw.com/2011/11/the-family-foundation/#comments</comments>
		<pubDate>Sun, 06 Nov 2011 16:03:17 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

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		<description><![CDATA[THE FAMILY FOUNDATION By Kathleen Fowler, Esq.   In prior editions of Primetime, I have written about Charitable Remainder Trusts (CRTs) and Charitable Lead Trusts (CLTs) as planning tools to meet charitable objectives.  Here, I will focus on the Family Foundation.  When clients discuss their estate planning objectives, they talk about their wishes for their [...]]]></description>
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		<title>Recent Advertisements</title>
		<link>http://www.kfowlerlaw.com/2011/01/this-months-ads/</link>
		<comments>http://www.kfowlerlaw.com/2011/01/this-months-ads/#comments</comments>
		<pubDate>Tue, 04 Jan 2011 14:51:09 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
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		<description><![CDATA[Our most recent Advertisement]]></description>
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		<title>Key Medicaid Rules for Long Term Care Coverage in 2010</title>
		<link>http://www.kfowlerlaw.com/2010/08/key-medicaid-rules-for-long-term-care-coverage-in-2010/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/key-medicaid-rules-for-long-term-care-coverage-in-2010/#comments</comments>
		<pubDate>Mon, 30 Aug 2010 13:24:39 +0000</pubDate>
		<dc:creator>DCoccoro</dc:creator>
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		<description><![CDATA[Limitations, Allowances, Transfer Rules, and more for 2010.]]></description>
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		<title>What About The House?</title>
		<link>http://www.kfowlerlaw.com/2010/08/what-about-the-house/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/what-about-the-house/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 17:21:30 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
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		<description><![CDATA[Typically, the house on the Cape is the most valuable asset in  the estate.  It may also be the value that creates a MA and/or federal  estate tax.]]></description>
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		<title>Combination Long Term Care Products-Now More Valuable</title>
		<link>http://www.kfowlerlaw.com/2010/08/combination-long-term-care-products-now-more-valuable/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/combination-long-term-care-products-now-more-valuable/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 17:20:39 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

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		<description><![CDATA[New tax rules allow insurance companies to  offer contracts that  have clear income tax advantages.]]></description>
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		<title>ABC GST Explanation</title>
		<link>http://www.kfowlerlaw.com/2010/08/abc-gst-explanation/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/abc-gst-explanation/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 17:20:03 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

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		<description><![CDATA[Utilize both the Massachusetts and Federal estate tax free amounts without creating an estate tax that would be payable by the surviving spouse.]]></description>
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		<title>Intentionally Defective Irrevocable Trust Planning (IDIT)</title>
		<link>http://www.kfowlerlaw.com/2010/08/ntentionally-defective-irrevocable-trust-planning-idit/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/ntentionally-defective-irrevocable-trust-planning-idit/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 17:19:10 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

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		<description><![CDATA[Sell an asset to an IDIT without incurring a capital gain tax and freeze the value of the sold asset.]]></description>
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		<title>Learning To Be Charitable</title>
		<link>http://www.kfowlerlaw.com/2010/08/learning-to-be-charitable/</link>
		<comments>http://www.kfowlerlaw.com/2010/08/learning-to-be-charitable/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 17:18:27 +0000</pubDate>
		<dc:creator>KFowler</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

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		<description><![CDATA[How do we teach our children to be charitable? I have learned much about how to accomplish this objective from my clients.]]></description>
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