Why This Matters: Background for BEPC Members

At its November 2025 meeting, the BEPC Board of Directors voted to support an amendment to Massachusetts law governing powers of attorney. This amendment seeks to clarify that an agent acting under a durable general power of attorney may create a trust if the settlor has expressly authorized the agent to do so.

For many years, this understanding guided estate planners throughout the Commonwealth. However, a 2022 Supreme Judicial Court decision created uncertainty around whether agents had this authority, even if explicitly granted in the power of attorney document. This ambiguity has caused concern among estate planners, elder law practitioners, and clients seeking clarity and predictability in planning options.

In response, the Massachusetts Chapter of the National Academy of Elder Law Attorneys (MassNAELA) initiated a legislative effort to restore clarity to the statute. BEPC’s Legislative Committee, working closely in collaboration with MassNAELA, the Boston Bar Association (BBA), and the Massachusetts Bar Association (MBA), helped craft and refine updated statutory language. A letter in support of the amended language in the bills was sent to the MA Joint committee on the Judiciary in December 2025.

According to BEPC’s Legislative Committee, “If passed, this would not only restore clarity to the law regarding powers of attorney but would also validate the collective efforts of all the involved organizations in bringing about desired legislative changes.”


You can read BEPC’s earlier announcement on the news feed.

Your Voice Matters

This is a unique moment for the Massachusetts estate planning community. The more legislators hear from constituents, especially professionals who understand the practical implications, the more likely they are to support these clarifying amendments.

We encourage all BEPC members to take a moment to send a letter to your state representative and senator. Your outreach reinforces the importance of this issue and strengthens the collective advocacy of BEPC’s membership.

How to Take Action

1. Find your Massachusetts legislators: https://malegislature.gov/Search/FindMyLegislator
2. Copy and personalize the sample letter included herein. Be sure to address to your legislator, one letter per legislator, and replace/update all content within brackets or on horizontal lines.
3. Email or mail your message directly to your representative and senator.
4. Share this call to action with colleagues who may also wish to support the effort.
   

Read More

Use our convenient online form to submit updates or information you’ve come across. Whether it’s a proposed bill, regulatory change, or other relevant legislative activity, we welcome your input.

Please include:

• A brief summary of the legislative information
• A link or reference to the source or official documentation

Your contact information is requested in case the Legislative Committee needs to follow up for additional context or clarification.

Thank you for helping BEPC stay informed and proactive on key legislative matters.

https://www.bepc.org/page/Advocacy

• Lifetime Gift Tax Exemption: $13,990,000
• Federal Estate Tax Exemption: $13,990,000
• Annual Gift Tax Exclusion: $19,000

Additional information is available on the IRS website, Revenue Procedure 2024-40.

The new law technically will go into effect on December 6, 2024. The new law merely codifies the recognition of facts about pooled trusts, i.e., the extent to which they show a transfer for value, and not an uncompensated gift.

*Note the details below may now be out of date but are listed as a resource or background information.

*Note the details below may now be out of date but are listed as a resource or background information.

*Note the details below may now be out of date but are listed as a resource or background information.