Todd E. Lutsky Esq., LLM

Todd E. Lutsky joined Cushing and Dolan, P.C. in 1995 initially concentrating in the preparation of estate plans, including the use of revocable trusts, joint trusts, irrevocable life insurance trusts, qualified personal residence trusts and family limited partnerships. He has since expanded his practice to include business planning through the use of regular limited liability companies, Delaware series limited liability companies, sale of assets to an intentionally defective grantor trust, cross purchase agreements, stock redemption agreements, and Deferred Compensation agreements. He has further expanded his practice to include Medicaid and asset protection planning for the elderly, assisting clients with the Medicaid application, preparation and eligibility process of obtaining MassHealth benefits, fair hearings, and advanced Medicaid planning and the preservation of assets through the use grantor irrevocable income only trusts. Mr. Lutsky graduated from the University of Toledo School of Law in 1991 and obtained a Masters Degree in Taxation from the Boston University School of Law in 1992. He joined the public sector as a tax attorney with the International accounting firm of Price Waterhouse LLP. He is also a member of the National Academy of Elder Law Attorneys and the Boston Estate Planning Council.

Mr. Lutsky also provides his expertise since 1998 as the Co-Host on a nationally syndicated live call-in radio talk show entitled "Money Matters" in which he answers questions and provides information on topics such as asset protection planning, Medicaid eligibility, how to avoid probate, income and gift tax issues along with other estate tax planning matters.

Mr. Lutsky is a regular speaker for Massachusetts Continuing Legal Education and the Foundation for Continuing Education on such topics as:

• "Medicaid Update" most recently addressing planning opportunities after the Deficit Reduction Act of 2005 - MCLE
• "Estate Planning for the Moderate Estate" - MCLE
• "Preparing Federal and Massachusetts Estate Tax Returns" - MCLE
• "Basic Estate Planning Essentials with a Form 706 Example" - FCE
• "Fiduciary Income Tax Returns for Estates and Trusts" - FCE
• "Income Tax Refresher" which included information on the 1997 tax reform act - FCE
• "Tax Issues Associated With Divorce" - FCE
• "Medicaid Planning Update, A Survival Guide" - FCE

Mr. Lutsky's written materials include:

• "Irrevocable Trusts Not As Frightening As You Might Think"- an article authored by Mr. Lutsky and published in the July/August 2002 edition of the PanAm Clipper Magazine
• "Medicaid Update"- frequent contributing author - MCLE
• "Medicaid Planning Update, A Survival Guide"- frequent contributing author - FCE
• "Basic Estate Planning Essentials with a 706 Example" - frequent contributing author - FCE
• "Estate Planning for the Moderate Estate" - contributing co-author MCLE