BIOGRAPHY
With more than thirty-five years of experience, Attorney Warach concentrates her practice in the areas of estate planning, probate and estate administration, trust administration, gift tax and Generation Skipping Transfer tax planning, tax return preparation (fiduciary income tax, individual income tax, gift tax, and estate tax), special needs planning and elder law.
Attorney Warach routinely prepares wills, trusts, durable powers of attorney, health care proxies, living wills, probate and trust accounts, estate and gift tax returns, and individual and fiduciary income tax returns. She manages all aspects of the estate and trust administration process including collecting and managing estate assets, funding trusts, and distributing assets to beneficiaries. Her deep knowledge of sophisticated tax planning, extensive tax return preparation, background and strong interest in social work and family dynamics, and experience with long term care planning, along with her ability to navigate complex situations, uniquely position her to address a broad range of needs. Clients appreciate her clear and thoughtful explanations, thorough knowledge of methodology, decades of experience, and warm, empathetic, and approachable demeanor.
Prior to joining Brier, Marandett & Rossetti, Attorney Warach was associated with the Wellesley office of Wilchins Cosentino & Novins, and the Acton office of Eckel, Hoag, Morgan & O’Connor (now Eckel, Hoag & O’Connor).
In her free time, Beth enjoys traveling and international walking tours with her husband and spending time with her family including her elder son, a pathology resident at Yale New Haven Hospital and her younger son, a Yale University graduate working in the field of investment financing of “green” infrastructure projects.
BAR MEMBERSHIPS
• Massachusetts, 1985
• United States District Court, District of Massachusetts, 1986
PROFESSIONAL AFFILIATIONS
• NAELA, national and Massachusetts chapters of the National Academy of Elder Law Attorneys
• Solo & Small Practitioner Estate Planner’s study group (Needham)
EDUCATION
• Boston University School of Law, Graduate Tax Program, LLM, 2000
• Case Western University, Law and Social Work Joint Degree Program, J.D. and M.S.S.A., 1984;
Awarded the Samuel T. and Edna Gaines Scholarship for legal advocacy work on behalf of the mentally ill and developmentally disabled
• Cornell University, College of Arts and Sciences, A.B., 1979
WORK EXPERIENCE
• Brier, Marandett & Rossetti LLP (2022-present)
• Wilchins Cosentino & Novins, LLP (2019-2022)
• Eckel, Hoag, Morgan & O’Connor (now Eckel, Hoag & O’Connor) (2005-2019)
• Jeffrey L. Allen & Associates, P.C. (2000-2005)
• Massachusetts Appellate Tax Board (Tax Counsel) (2000-2002)
• Massachusetts Executive Office of Elder Affairs (Hearing Officer) (1996-2003)
• Schwartz and Schwartz, P.C. (Accountant Assistant) (1999)
• Board of Hearings, Massachusetts Div. of Medical Assistance (Hearing Officer) (1994-1996)
• Government Benefits Unit, Merrimack Valley Legal Services (Attorney) (1990-1992)
• Elder Unit, Merrimack Valley Legal Services (Attorney) (1987-1989)
• Disciplinary Unit, Massachusetts Board of Registration in Medicine (Investigative Attorney) (1985-1987)
• Cleveland Legal Aid Society, Bar Advocacy Project (Law Clerk) (1982-1984)
• Cuyahoga Hills Boys School (now Cuyahoga Hills Juvenile Correctional Facility), Highland Hills, Ohio (Social Work Intern) (1980-1981)
EXPERIENCE
• Drafted gift trusts for clients wishing to provide for the primary and secondary education of all their grandchildren.
• Structured gift planning for high-net-worth clients, including creation of dynasty gift trusts for each child, with attention to selection of professional trustees for one child while still allowing a fiduciary role. Trusts included detailed planning for the financial needs of minor grandchildren balanced with clients’ wish that they achieve independent lives without becoming ‘trust fund’ dependent. Prepared federal and state estate tax returns for one spouse following death, and assisted with trust funding, in tandem with the investment advisor. Then assisted with transition of a trusted child as sole fiduciary (Trustee and Attorney-in-Fact) due to father’s declined capacity.
• Created revocable trust with provisions to protect assets of one child’s share during a divorce. Thereafter, assisted terminally ill client, through Attorney-in-Fact under client’s Durable Power of Attorney with death bed gifting, transferring $1 million. After client’s death, handled estate and trust administration, assisted with filing and administering the probate estate, filed federal gift tax return, filed Massachusetts estate tax returns with evaluation of applicable estate tax deductions, coordinated distributions to charities, coordinated with real estate attorney regarding the sale of Massachusetts property, obtained expeditious lien release, and prepared federal and Massachusetts individual, estate and trust income tax returns for multiple years. Also provided strategies to client to address hostile, threatening, and uncooperative sibling.
• Represented client with the administration of spouse’s estate in which the Will caused an effective disinheritance. In that connection, asserted on spouse’s behalf that a lifetime property transfer of a building to an LLC was void. Assisted with probate administration including filing for client’s elective share, negotiated a favorable settlement with other devisees as part of elective share, and negotiated settlement with building co-owner. Coordinated with real estate counsel for joint representation regarding the real estate aspect of the matter. Also filed a Massachusetts estate tax return, filed federal and Massachusetts income tax returns for the estate and established an estate plan for the surviving spouse.
• Assisted estate planning client in a second marriage with balancing financial needs of current spouse and adult children of his first marriage; coordinated and implemented estate planning documents with obligations in pre-nuptial agreement; strategized regarding professional trustee selection in the event of client’s incapacity or death considering complex family dynamics.
• With co-counsel, represented a legally blind, 100-year-old client defrauded of hundreds of thousands of dollars by a former estate planning attorney who was serving in various fiduciary roles. Revised estate plan to reflect client’s wishes. Evaluated ethical issues and assisted client in filing a complaint with the Board of Bar Overseers against the former attorney who later resigned from the practice of law.
• Represented a client with disclaiming late spouse’s lottery payments after death, with coordination with the state Lottery Commission and probate court filings.
• Evaluated best long-term care planning for couple with young children in which one parent who was the primary earner had Multiple Sclerosis.
• Assisted with estate planning for a parent of two children, each with a progressively disabling neurological disease.
• Established an estate plan for a client with a hostile ex-spouse and to ensure that the trust addressed the ex-souse’s parental support obligation.
• Assisted young client with Huntington’s Disease with planning for the disposition of a pet and diary.