Bryan C. Moody Esq.
Bryan C. Moody oversees the Tax Practice group at Cushing & Dolan. Attorney Moody is responsible for the preparation of Estate and Gift Tax Returns (Forms 706, 709), Individual Income Tax Returns (Form 1040), Fiduciary Income Tax Returns (Form 1041) and Partnership and Limited Liability Company Income Tax Returns (Forms 1065, 1120). Attorney Moody represents clients before the Massachusetts Department of Revenue and the Internal Revenue Service.
In addition to his tax practice, Mr. Moody is a member of the Estate and Trust Administration Group, where he is responsible for estate administration, probate and post-mortem planning. Attorney Moody also advises clients on estate and Medicaid (“elder law”) planning.
Attorney Moody's successes and achievements include:
- While in law school, Attorney Moody received the American Jurisprudence Award in Business Associations and the Research Institute of America Award for Excellence in Taxation. He also received awards for excellence in his coursework in Securities Regulation and Federal Income Taxation, and served as an Associate Editor and Lead Articles Editor for the Journal of Law and Pharmacy.
- Representing estates of wealth ranging from insolvent to more than $100,000,000, including preparation of United States Estate Tax Returns (Form 706), Release of Liens (Form 792).
- Representing complex estates with administration necessary in more than one jurisdiction, including all of New England, Florida, Texas, Arkansas, California, Arizona, among others.
- Representing complex estates involving closely-held businesses (family limited partnerships, LLCs, S-Corps, and C-Corps).
- Representing simple (testate and intestate) estates, appointing fiduciaries (executors, administrators, administrators DBN, administrators CTA, trustees-under-wills), removing fiduciaries (by consent and contested removal actions).
- Successfully qualified more than forty individuals for MassHealth (nursing home) long-term care benefits.
- Successfully represented beneficiaries in contested estates.
- Represented Dentists in the purchase of corporate owned dental practice.
- Represented individuals in purchase of franchise.
Areas of Practice
- Asset Protection
- Estate Planning
- Gifting
- Real Estate
- Taxation
- Trusts and Estates Administration
- MassHealth Planning
Bar Admissions
- Massachusetts
- New Hampshire
- Arizona
- U.S. District Court District of Arizona
- U.S. Tax Court
Education
- Boston University School of Law, Boston, Massachusetts
- LL.M.
- Major: Taxation
- Ohio Northern University Pettit College of Law, Ada, Ohio
- J.D.
- Furman University, Greenville, South Carolina
- B.A.
- Major: Accounting
- Major: Chemistry
Classes/Seminars
- Lecturer, Arizona State University, School of Business
- Estate Planning and Probate Basics, Phoenix Board of Realtors
- Estate Planning Basics, MCLE
Professional Associations and Memberships
- State Bar of Arizona
- New Hampshire Bar Association
