None of us like to think about the end of life, but planning ahead makes all the difference for the people we love. One of the most important steps in protecting your family’s future is creating a will. Without one, your estate becomes subject to the laws of intestacy—legal rules that decide who inherits your assets when there’s no written direction in place. These laws vary by state, but the result is usually the same: the court, not your family, makes the final call.

At Donohue, O’Connell & Riley, we’ve seen firsthand how the lack of a will can lead to confusion, delays, and unintended outcomes. Understanding how intestacy works is the first step toward avoiding that uncertainty—and creating a plan that truly reflects your wishes.

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How Intestacy Laws Determine Inheritance

When someone passes away without a valid will, their estate is considered intestate. This means the state’s intestacy laws dictate how assets are distributed. These rules follow a strict hierarchy and don’t take personal relationships or intentions into account.

Here’s a general breakdown of how assets are distributed under most intestacy statutes:

• Spouse and children: If both exist, the estate is typically divided between them based on percentages defined by law.
  
  
• Only spouse: The surviving spouse often receives the entire estate.
  
  
• Only children: The estate is divided equally among the children.
  
  
• No spouse or children: The estate goes to parents, then siblings, then more distant relatives.

This may sound straightforward, but it often becomes complicated—especially in blended families, second marriages, or when loved ones are estranged. Intestacy laws do not account for stepchildren, unmarried partners, or close friends, even if they played a significant role in the deceased’s life.

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The Role of the Probate Court in Distributing Assets

When there’s no will to guide the process, the probate court steps in to supervise the distribution of assets. The court appoints an administrator, often a close family member, to manage the estate. This person has many of the same responsibilities as an executor named in a will, such as:

• Identifying and valuing assets
  
  
• Paying debts and taxes
  
  
• Locating heirs based on state law
  
  
• Distributing assets according to the intestacy statutes

However, without written instructions from a will, the process can be more burdensome, slower, and prone to disputes. The court’s role becomes especially critical when there’s disagreement among surviving family members, or when the heirs aren’t clearly defined.

Probate proceedings under intestacy can be time-consuming and emotionally draining, often dragging out for months or even years—during a time when loved ones are already grieving.

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Implications for Spouses, Children, and Unmarried Partners

One of the most common misconceptions is that a surviving spouse will automatically inherit everything. In reality, intestacy laws may split assets between a surviving spouse and biological children, which can be especially complex in blended families. In some states, the spouse may receive only a portion of the estate, with the remainder divided among children from previous relationships—even if those children are estranged or minors.

For unmarried partners, the situation is even more precarious. Intestacy laws do not recognize cohabitation or common-law partnerships in most states. That means a lifelong partner may be legally entitled to nothing unless they are named as a joint owner on specific accounts or property deeds. These gaps can leave partners without access to shared assets or even the home they’ve lived in for years.

By contrast, a valid will gives you the power to make thoughtful decisions about who receives what and ensures that all loved ones—whether related by blood, marriage, or lifelong commitment—are protected.

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Risks of Family Conflict and Unintended Outcomes

When a loved one dies without clear instructions, confusion and uncertainty can lead to family conflict. Disagreements over who should inherit what or who should serve as administrator can cause lasting tension among siblings, step-relatives, and surviving partners. Even when relationships start out amicable, the stress of navigating legal processes and financial questions can drive a wedge between family members.

In addition, intestacy may result in unintended outcomes, such as disinheriting close friends, stepchildren, or charities the deceased cared deeply about. Heirlooms or sentimental assets may be sold to satisfy estate obligations or divided in a way that feels impersonal and unfair.

Estate planning isn’t just about money—it’s about reducing emotional burden and preserving family harmony. A clearly written will eliminates ambiguity, makes your wishes known, and helps your family focus on healing instead of legal battles.

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How Having a Will Avoids Uncertainty and Ensures Your Wishes Are Honored

Creating a will is one of the simplest and most effective ways to take control of your legacy. A will allows you to:

• Choose who receives your property and assets
  
  
• Name a trusted executor to carry out your wishes
  
  
• Designate guardians for minor children
  
  
• Leave specific gifts or charitable bequests
  
  
• Minimize the likelihood of disputes or court involvement

By putting your intentions in writing, you remove the guesswork and make life significantly easier for your loved ones. Your assets can be distributed more efficiently, and your personal values can be reflected in how you leave behind what matters most.

A well-drafted will ensures that your wishes—not state law—guide the outcome.

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Take the First Step Toward Protecting Your Family’s Future

We understand that talking about estate planning can feel overwhelming, but the consequences of avoiding it can be far more difficult for your loved ones. At Donohue, O’Connell & Riley, we help individuals and families create personalized estate plans that provide clarity, security, and peace of mind. Whether you're starting from scratch or need to update an existing plan, our experienced attorneys are here to guide you every step of the way.

Let’s work together to ensure your wishes are honored and your family is protected. contact us to schedule a consultation.

 

Divorce is not only an emotional transition—it’s also a major legal and financial turning point. When a marriage ends, it’s essential to revisit your estate plan to ensure it reflects your new circumstances and protects your future. Many people don’t realize that estate planning documents created during a marriage can remain legally valid after divorce unless explicitly updated. That can lead to unintended consequences such as an ex-spouse controlling health care decisions or inheriting significant assets.

As we guide clients through post-divorce estate planning, our goal is to provide clarity, protection, and peace of mind. Whether you’ve recently finalized your divorce or it’s been years, reviewing and updating your estate documents is one of the most important steps you can take.

Understanding the Legal Impact of Divorce on Existing Estate Plans

A finalized divorce does not automatically revoke or change the legal documents created during the marriage. This means:

• Wills and trusts that include your former spouse may still be enforceable.
  
  
• Health care proxies and powers of attorney could give your ex control over medical or financial decisions.
  
  
• Beneficiary designations on life insurance and retirement accounts are not always nullified by divorce.

Some states have statutes that revoke provisions for a former spouse upon divorce, but relying on default laws is risky. If you’ve moved to a new state or your estate plan was drafted long ago, these laws may not apply as you expect. The safest and most effective route is to proactively revise all documents with the help of an experienced estate planning attorney.

Updating Wills, Trusts, and Power of Attorney Documents

After a divorce, we recommend updating these essential estate planning documents as soon as possible:

1. Last Will and Testament
   
   
   • Remove your former spouse as an executor or beneficiary, if desired.
     
     
   • Name a new executor and clearly state your updated intentions for asset distribution.
     
     
2. Revocable Living Trust
   
   
   • Modify trustee appointments and beneficiary provisions.
     
     
   • Update provisions that may reference joint property or shared responsibilities.
     
     
3. Health Care Proxy / Advance Directive
   
   
   • Appoint a trusted family member or friend to make medical decisions if you’re incapacitated.
     
     
4. Durable Power of Attorney
   
   
   • Designate someone new to manage your financial affairs in case of incapacity.
     
     

These updates are especially critical if your previous documents granted broad authority to your former spouse. Without revisions, your ex could retain control over key decisions affecting your finances, health, and estate—long after your relationship has legally ended.

Changing Beneficiary Designations on Retirement Accounts and Insurance Policies

One of the most commonly overlooked updates after divorce is beneficiary designations on retirement accounts, life insurance policies, and other payable-on-death assets. These designations often override what’s written in a will, meaning that if your ex-spouse is still listed, they may legally inherit the funds—regardless of your current wishes.

Accounts that typically require beneficiary updates include:

• IRAs and 401(k)s
  
  
• Pension plans
  
  
• Life insurance policies
  
  
• Annuities
  
  
• Transfer-on-death investment or bank accounts

We encourage clients to review all accounts and confirm that their chosen beneficiaries reflect their current relationships and long-term goals. This is especially important if children, siblings, or new partners are now the intended recipients.

Planning for Minor Children and Guardianship Considerations

If you have minor children, estate planning after divorce becomes even more essential. While a surviving parent typically gains custody, it’s still important to name a preferred guardian in your will in case both parents become unable to care for the children.

Key considerations include:

• Naming a guardian you trust to provide long-term care in the event of your passing.
  
  
• Establishing a trust to manage assets on behalf of your children until they reach adulthood.
  
  
• Appointing a trustee who will act in the best interest of your children and ensure responsible financial management.

Without clear directives, a court may appoint someone to manage your child’s inheritance—possibly someone you wouldn’t have chosen. Updating these details provides reassurance that your children will be cared for according to your values and intentions.

Avoiding Unintended Inheritances and Ensuring Your New Wishes Are Honored

Even after divorce, outdated estate documents can lead to significant legal challenges and family conflict. If your ex is unintentionally left as a beneficiary or fiduciary, it could result in probate disputes, financial hardship for your current loved ones, or delays in asset distribution.

To prevent this, we recommend:

• Reviewing your entire estate plan holistically, rather than updating documents in isolation.
  
  
• Ensuring your new partner or spouse, if applicable, is legally protected and included where appropriate.
  
  
• Confirming that your personal property, digital assets, and real estate are clearly assigned and aligned with your post-divorce goals.
  
  

By taking proactive steps, you can ensure your estate plan reflects your current reality—not your past relationship—and that your legacy is handled the way you intend.

Securing Your Future After Divorce

Divorce is a fresh start—and your estate plan should reflect that. At Donohue, O’Connell & Riley, we guide clients through the process of updating their estate plans with clarity, empathy, and precision. Whether you're reestablishing your will, modifying beneficiary designations, or planning for your children’s future, our experienced team is here to help you protect what matters most.

Let’s make sure your plan supports your life today and your goals for tomorrow.
Contact us at docrlaw.com to schedule a consultation.

When we think about estate planning, our minds often go straight to wills and trusts—but powers of attorney are just as vital. These legal documents help ensure that if something unexpected happens and we become unable to make decisions for ourselves, a trusted person can step in to manage important aspects of our lives. From paying bills to making medical choices, powers of attorney provide protection, flexibility, and clarity during times of uncertainty. Creating these documents now can save our families from future stress and confusion.

The Difference Between Medical and Financial Powers of Attorney

There are two primary types of powers of attorney, and each serves a distinct role:

1. Medical Power of Attorney (Health Care Proxy)
   This document allows us to name someone—called a health care agent or proxy—to make medical decisions on our behalf if we’re ever unable to do so. This includes decisions about treatments, surgeries, medications, and end-of-life care. It’s a key part of any comprehensive health care directive.
2. Financial Power of Attorney
   This document authorizes a chosen agent to handle financial matters such as paying bills, managing investments, selling property, or accessing bank accounts. It can be broad or limited in scope, and it can take effect immediately or only upon incapacity.

Having both types in place ensures that all aspects of our well-being—physical and financial—are covered should we need support.

Choosing a Trustworthy and Capable Agent

Selecting the right person to act as your agent under a power of attorney is one of the most important estate planning decisions we can make. This individual will be handling personal, sensitive, and often complex matters during a vulnerable time.

Here are a few key qualities to look for:

• Trustworthiness: Your agent should be someone you believe will act in your best interests and follow your instructions.
  
  
• Financial or Medical Competence: Depending on the type of power of attorney, choose someone who understands finances or health care decisions—or at least someone who knows when to ask for expert guidance.
  
  
• Proximity: Having someone who lives nearby can be helpful in emergencies or for tasks that require in-person attention.
  
  
• Reliability: Your agent should be responsible, communicative, and able to manage potentially stressful or urgent situations.

It’s also a good idea to name a backup agent in case your primary choice is unable or unwilling to serve when needed.

How Powers of Attorney Function During Incapacity

One of the most critical times a power of attorney is needed is when we’re no longer able to manage our affairs due to illness, injury, or cognitive decline. In these situations, time is often of the essence. With a valid power of attorney already in place, our chosen agent can step in immediately—avoiding court delays and the need for a guardianship proceeding.

Depending on how the document is structured, powers of attorney can be "durable" (remaining in effect during incapacity) or "springing" (only becoming effective upon a doctor’s certification of incapacity). A well-drafted durable power of attorney ensures that someone we trust is empowered to act swiftly and confidently if the unexpected occurs.

When and How to Update Your Documents

Powers of attorney are not “set-it-and-forget-it” documents. Just like other estate planning tools, they need to be reviewed and updated as our lives and relationships change.

You should consider updating your powers of attorney if:

• Your named agent is no longer available or the best choice
  
  
• You've moved to another state (as laws can vary)
  
  
• You've experienced a major life event like divorce, marriage, or the birth of a child
  
  
• It’s been more than 3–5 years since the document was signed

To update your documents, we recommend working with an estate planning attorney to revoke the old powers and properly execute new ones. This ensures that financial institutions, medical providers, and family members have clear, current instructions.

The Peace of Mind Strong Planning Brings to Families

Creating powers of attorney is about more than just legal protection—it’s about reducing uncertainty and stress for those we love. When we proactively assign decision-making authority and communicate our wishes, we relieve our families from having to guess or argue during a crisis.

Well-prepared powers of attorney:

• Provide legal clarity in high-stress moments
  
  
• Minimize conflict and confusion among family members
  
  
• Prevent delays in accessing bank accounts or authorizing treatment
  
  
• Offer dignity and control in the face of life’s unpredictable challenges

By taking this step, we’re giving a valuable gift to our families: peace of mind and the ability to focus on care rather than red tape.

Plan Ahead with Trusted Legal Guidance

Powers of attorney are a vital part of any strong estate plan, and ensuring they’re thoughtfully drafted and legally sound can make all the difference when the time comes. At Donohue, O’Connell & Riley, we guide individuals and families through every aspect of the estate planning process—including creating and updating powers of attorney—to protect what matters most.

Whether you’re starting from scratch or reviewing existing documents, we’re here to help you plan with confidence.
Contact us today at docrlaw.com to schedule a consultation and take the next step in securing your future.

Many clients have preconceived notions about irrevocable trusts—that they can be rigid and inflexible as their name seems to imply, yet irrevocable trusts come in several distinct flavors that can be customized for very specific purposes. Below is a description of the top seven types of irrevocable trusts that we put in place for clients and the objectives for which they are used. For some clients a single scoop trust standing alone might be sufficient. For other clients, a sundae of several trusts working in parallel is appropriate to achieve their precise planning goals. Read on to learn more about irrevocable trusts and how they might be of service to your family
regardless of your net worth level. 

1. Medicaid Asset Protection Trust

A Medicaid Asset Protection Trust (MAPT) is a useful estate planning tool that can protect assets—like your home—from being included as available assets when determining Medicaid eligibility. In New Hampshire and New York, for example, if you transfer your home into a MAPT and five years pass, it’s shielded from Medicaid recovery. This means the state can’t place a lien on it or force its sale to cover long-term care costs. Think of your home as a bowl of ice cream—placing it in a MAPT is like putting it in a secure freezer: it stays protected. While you can’t dip into it directly, you can still sell the home and use the proceeds to buy another, which remains protected within the trust. Any income the trust assets generate, such as rent or interest, can still be paid to you for your enjoyment. To keep the structure valid, the trust must be managed by someone other than you—usually a trusted family member or a professional. As a bonus, assets held in the trust bypass probate entirely, allowing for a smoother and more efficient transfer to your beneficiaries. It’s a smart move for preserving both your legacy and your peace of mind.

2. Non-Grantor Trust 

Estate taxes can take a significant bite out of your legacy if your assets exceed exemption limits—and the thresholds vary widely between states. The current federal estate tax exemption is $13.9 million per individual, but states may impose their own limits: Massachusetts is $2 million, New York is $7.16 million and Connecticut is $13.85 million. If your estate exceeds these amounts, your family may be subject to steep estate taxes. Additionally, many states apply look-back periods that can affect how and when asset transfers are counted for tax purposes. That’s where a non-grantor trust comes in. When you place assets into a non-grantor trust, you’re not just shifting management—you’re removing them entirely from your taxable estate. The trust becomes a separate taxable entity, which can create income tax advantages and significantly reduce estate tax exposure. These trusts are ideal for assets you can live without but still want to protect. It’s important to be comfortable relinquishing control, because once the assets are in the trust, you can’t access or reclaim them without getting your hands sticky. With the right ingredients and careful planning, a non-grantor trust offers significant tax savings to high-net worth individuals.

3. Irrevocable Life Insurance Trust

By placing your life insurance policy into an Irrevocable Life Insurance Trust (ILIT), it’s kept outside of your taxable estate: the death benefits your beneficiaries receive will not be subject to either state or federal estate tax. For many individuals, receiving an insurance payout could push their estate over the estate tax limit, so an ILIT is a valuable tool for keeping that payout intact for your beneficiaries. While life insurance is a key component of a broader strategy, managing it through an ILIT ensures it delivers its full value to supplement the remainder of your estate plan.

4. Charitable Trusts

A charitable trust is a lasting commitment: once it is established, the assets placed in it are legally set aside for two sets of beneficiaries: charity and individual. Charitable trusts come in many flavors. One option, a charitable lead trust, provides income to charity for a specified period up front, after which the remaining assets can be distributed to the donor’s heirs or revert to the donor. On the other hand, a charitable remainder trust works in reverse: it allows the donor (or beneficiaries) to receive income for a set period, with the remainder going to charity. These trusts can be especially valuable tools for charitably inclined individuals seeking to reduce taxable income, avoid capital gains taxes on appreciated assets, or minimize estate taxes. Though they require legal guidance to set up, charitable trusts tend to be more cost-effective than private foundations for long-term giving. Much like sharing that special sweet treat, these trusts leave you with a sense of fulfilment and lasting impact for causes you care about.

5. Spousal Lifetime Access Trust 

A Spousal Lifetime Access Trust (SLAT) is a useful estate planning tool that allows one spouse to transfer assets to an irrevocable trust for the benefit of the other, removing those assets from his or her taxable estate while still preserving some indirect access. It’s particularly valuable for those who want to take advantage of the current elevated gift tax exemption and also for those looking to avoid those federal and state estate tax thresholds. A SLAT offers a mix of immediate flexibility and long-term benefits. It helps reduce estate taxes by keeping future asset growth outside both spouses’ estates, while also offering protection from creditors’ claims. Although the donor gives up direct control, certain planning tools, such as trust loans or discretionary distributions to the beneficiary spouse or children, provide practical access to the funds. With careful structuring, a SLAT becomes a powerful tool in a comprehensive wealth transfer and asset protection strategy.

6. Special Needs Trust 

A Special Needs Trust (SNT) is an estate planning tool designed to support individuals who rely on government assistance programs like Supplemental Security Income (SSI) and Medicaid, which have strict income and asset limits. An SNT allows a person to receive financial support or an inheritance without jeopardizing eligibility for these essential benefits. For example, parents can establish an SNT for a child, placing the inheritance in the trust so the child remains eligible for aid. Think of it like a perfect scoop of cookie dough ice cream—where the vanilla base represents the steady, reliable support of the trust, and the cookie dough chunks symbolize the added flexibility for expenses like entertainment and personal needs. An SNT requires careful management to ensure the funds are used appropriately. The trust cannot cover basic living costs like healthcare, food or housing and direct cash payments to the beneficiary are not allowed. Because of these rules, creating an SNT involves thoughtful planning around how funds will be used to support the beneficiary’s quality of life. 

7. Special Purpose Trust

A Special Purpose Trust is an estate planning tool designed to accomplish specific goals—like preserving a cherished family vacation home, caring for a beloved pet, or providing for an impoverished family member—by ensuring these assets or intentions are handled with long-term stability. While these trusts aren’t always the default choice, they’re incredibly effective when aligned with a clear objective, such as safeguarding a family legacy or securing future stability for a loved one. When done right, a Special Purpose Trust offers lasting peace of mind and ensures your specific wishes are honored without unnecessary legal obstacles.

In today’s connected world, our lives are increasingly managed through online platforms—bank accounts, photo libraries, investment apps, social media, and even loyalty programs. Yet when it comes to estate planning, digital assets are often overlooked. If we don’t plan ahead, our loved ones may be left without access to important accounts or treasured memories, and our digital legacy may be mismanaged or lost entirely.

Estate planning isn’t just about physical assets anymore. As technology continues to play a larger role in our personal and financial lives, it’s essential that we incorporate digital property into our estate plans. Whether you’re organizing family photos stored in the cloud, managing online investment portfolios, or running a small business through an e-commerce platform, protecting these assets helps ensure your wishes are honored and your loved ones aren’t burdened with digital uncertainty.

Let’s walk through what digital assets are, why they matter, and how to include them in your comprehensive estate plan.

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What Digital Assets Are and Why They Matter

Digital assets include any online accounts, digital files, or electronic property that hold personal, sentimental, or financial value. This can range from the obvious—like bank account logins and email accounts—to the unexpected, such as domain names, subscription services, or cryptocurrency wallets.

Common types of digital assets include:

• Financial accounts: online banking, investment apps, digital payment services like PayPal or Venmo
  
  
• Personal data and media: email accounts, cloud storage, photo and video libraries
  
  
• Business-related platforms: e-commerce sites, client databases, intellectual property
  
  
• Social media profiles: Facebook, Instagram, LinkedIn, and others
  
  
• Cryptocurrency and NFTs: Bitcoin, Ethereum, and other digital assets
  
  

These assets can carry financial weight, sentimental importance, or critical utility for managing ongoing business or household affairs. Without a clear plan, access to these accounts can become legally complicated or even permanently lost.

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How to Create a Digital Asset Inventory

The first step in protecting your digital estate is knowing what you have. Creating an up-to-date inventory of your digital assets helps your executor or loved ones identify, locate, and manage them according to your wishes.

To get started, we recommend:

1. List all your digital accounts and assets.
   Include everything from online banking to cloud-based photo albums, cryptocurrency wallets, and recurring subscription services.
   
   
2. Record how to access them.
   Note usernames, passwords (or where passwords are stored), two-factor authentication requirements, and any necessary devices or apps.
   
   
3. Clarify what you want done with each asset.
   Do you want a photo archive preserved? Should your social media accounts be memorialized or deleted? Should digital business assets be transferred to a successor?
   
   
4. Keep the inventory secure and updated.
   Store your list in a safe location—whether with your estate planning attorney, in a secure digital vault, or in an encrypted file—and review it regularly to keep it current.
   
   

Having a digital asset inventory not only simplifies things for your loved ones but also reduces the risk of identity theft, lost funds, or overlooked subscriptions continuing to charge your estate.

Legal Tools for Managing Digital Property

Digital assets are often protected by privacy laws and terms of service agreements, which can make it challenging for loved ones to access accounts—even with the best of intentions. Fortunately, there are legal tools available to help you grant the necessary permissions and avoid complications.

Two of the most important tools include:

• Incorporating digital assets in your will or trust. Clearly outline how digital property should be handled, including who should access or manage specific accounts.
  
  
• Using the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA). Adopted by most states, this law allows you to grant fiduciaries legal authority over your digital property, provided you specify your wishes through proper documentation.
  
  

Including digital provisions in your estate planning documents helps avoid the risk of account lockout, legal disputes, and lost data. It also signals to your digital service providers that your appointed representatives have lawful access.

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Appointing a Digital Executor or Authorized Agent

Just as you appoint an executor for your estate, you can name someone specifically responsible for handling your digital assets. This person—often called a digital executor or authorized agent—should be someone you trust to manage sensitive information and carry out your wishes accurately.

When selecting this person, consider the following:

• Their comfort with technology. Are they capable of managing online accounts and understanding digital platforms?
  
  
• Their relationship to your estate. Will they be able to work cooperatively with your executor or trustee?
  
  
• Your preferences for digital legacy. Do you want someone who understands the personal value of certain content (like family photos or social media posts) or the business value of digital property?
  
  

Once chosen, make sure your digital executor is named in your estate planning documents and that they have access to your digital asset inventory.

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Ensuring Access and Security for Loved Ones

Digital planning isn’t just about creating a list and naming a representative—it’s also about ensuring your loved ones can securely access what you’ve left behind. Striking the balance between security and accessibility is key.

Here are a few best practices:

• Use a password manager or digital vault. These tools allow you to store login credentials and encryption keys securely, and many offer legacy access features for trusted contacts.
  
  
• Avoid putting passwords directly in your will. Wills become public documents during probate, which could expose sensitive information.
  
  
• Leave clear instructions. Provide guidance on where digital records are stored and how to navigate any security measures (like two-factor authentication).
  
  

By preparing now, you reduce the chances of digital confusion and protect your loved ones from unnecessary stress or complications.

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Leave No Digital Asset Behind

In today’s digital-first world, estate planning isn’t complete without accounting for our online presence and electronic property. Whether you’re safeguarding financial accounts, preserving family memories, or passing along a digital business, thoughtful planning makes a lasting difference.

At Donohue, O’Connell & Riley, we help individuals and families integrate digital assets into their estate plans with confidence and clarity. If you’re ready to take the next step, we invite you to <a href="/contact-us/">contact us</a> today to schedule a consultation. Let’s ensure nothing is left behind—online or off.