PRESORTEDSTANDARD

U.S. POSTAGEPAID

WORCESTER, MAPERMIT NO. 852

The Guaranty Building 370 Main St., 12th FloorWorcester, MA 01608www.fletchertilton.com

P R O G R A M A G E N D A8:00 a.m.: Registration and Breakfast8:30 a.m.: Welcome and OverviewUp-to-Date Government Benefits Review• New Eligibility Law • Real Lives Legislation• Autism Commission• Types of government benefits available• Special Needs Trust as part of your planning• Medicaid and SSI Lookback Periods• How benefits are affected by distributions• Emerging IssuesImportance of a Person-Based PlanPresented by the Support Brokers of the Arc of Massachusetts, Inc.

• How to create one• Understanding its relationship to the

Supplemental Needs Trustee (A break will occur during the presentation and a snack will be served)

Special Needs Trust Administration• Prudent investor rule• Duties and responsibilities of a fiduciary• How to evaluate appropriateness of distributionsEvaluating Range of Trustee Options• Family member as Trustee• Professional as Trustee• Corporation and Bank as Trustee• Co-Trustee options• Trust Advisory CommitteesTrust Accounts• Basic overviewTaxation Issues• Funding the Trust• Administering the Trust• Distributing from the TrustQuestions & Answers

For more information, contact Blair Sutphen. Email: bsutphen@fletchertilton.com Phone: 508-459-8021 or Fax: 508-459-8321

• If you are considering establishing a trust, you will better understand how to select an appropriate Trustee.

• If you have already established a trust, you will confirm your understanding of how a Special Needs Trust should be administered and your choice of future Trustees.

• If you are already serving as a Trustee, you will gain up-to-date knowledge on important issues to help you stay on track.

• If you have been named as a successor Trustee, you will learn the multi-dimensional responsibilities you have as a Trustee.

WORCESTER | FRAMINGHAM | CAPE COD508.459.8000 | www.fletchertilton.com

WHY IS THIS SEMINAR IMPORTANT?Learn about new and emerging issues affecting special needs planning.

Important new

topics to include:• U

pdates on 2014 law changes

• New

procedures at the Social Security Adm

inistration• M

ore updates on ABLE A

ct

An Essential Sem

inar for Parents, Current Trustees, Future Trustees

of Special Needs Trusts and O

BRA ‘93 Trusts

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w.fletchertilton.com

How

to Adm

inister a Special N

eeds Trust

Saturday, Novem

ber 8, 20148:00 a.m

. to 1:30 p.m.

Courtyard Marriott | M

arlborough, MA

Visit our website today and register online!

Total Number of Attendees ___________________________________________________________

Name(s) ____________________________________________________________________________

Address ____________________________________________________________________________

City/ State/Zip ______________________________________________________________________

Phone ______________________________________________________________________________

E-mail ______________________________________________________________________________

REGISTRATION FORM

Mail to: Special Needs Trust Registration Fletcher Tilton PC Attn: Blair Sutphen 370 Main St., 12th Floor Worcester, MA 01608

Registrants cancelling prior to November 4, 2014 are entitled to a full refund less a $15.00 administrative charge. No refunds for cancellations after November 4, 2014.

Pay by credit card: Visa Mastercard (circle one)

Name on Card: _______________________________

Card Number: ________________________________

Expiration Date: ______________________________

3-Digit Security Code: _________________________Register Online: Visit our website atwww.fletchertilton.com and under “Seminars & Events” use our online registration form to reserve space.

REGISTRATION / FEES Please register no later than November 4, 2014. After November 4, please call for availability.Registration includes breakfast buffet, hot snack, plus all sessions & materials for attendees - or - sessions & materials for webinar participants.*Scholarships are available due to hardship

Please Check One 1 or 2 family members . . . . . . . . . . . . . . . . . $75.00 (Please add $20 for each additional family member)

Attend as a WEBINAR participant . . . . $75.00

How to Administer a Special Needs TrustSaturday, November 8, 2014 | 8:00 a.m. - 1:30 p.m.

Courtyard Marriott | Marlborough, MA

Carol B. Lawrence, CTFADirector of Trust ServicesCarol Lawrence is the firm’s Director of Trust Services and is responsible for the oversight of general operations of the Trust and Estate Department, while maintaining close relationships with trust clients to provide assistance with the management of their financial affairs and estate

planning needs. She is a former member of the Board of Directors for Children’s Friend, Inc. and the Board of Trustees for the Barton Center for Diabetes Education. Ms. Lawrence is a graduate of Western Business University and the American Bankers Association National Graduate Trust School at Northwestern University. She has attained designation as a Certified Trust and Financial Advisor (CTFA), and is a member of the Institute of Certified Bankers.

Frederick M. Misilo, Jr., Esq.Special Needs and Elder Law Practice Group Leader

Fred Misilo chairs Fletcher Tilton’s Special Needs and Elder Law Practice Groups and also serves as chair of Fletcher Tilton’s Trust and Estate Department. Attorney Misilo’s practice is in the areas of special needs planning, estate planning, elder law, trust administration and guardianship

issues. Attorney Misilo is a Director of the Arc of the United States, Inc. and also serves on its Legal Advocacy Committee. He is a Past President of the Arc of Massachusetts, Inc. Attorney Misilo holds a law degree from Suffolk University Law School, a Master’s Degree from Harvard University, and a Bachelor’s Degree from the University of Massachusetts at Amherst. He has received the designation of a Certified Trust and Financial Advisor (CTFA) certification from the Institute of Certified Bankers of the American Bankers Association. Attorney Misilo is licensed to practice law in Massachusetts, Rhode Island and Florida.

Theresa M. Varnet, Esq.Terrie Varnet has been an advocate for persons with disabilities for over 40 years. The parent of a disabled adult daughter, Ms. Varnet is a Past President of the Board of Directors of the Arc of Massachusetts, Inc. She contributes extensive work in the area of in-service training with families, special educators, social workers and other

professionals. She is a frequent speaker for national volunteer and professional groups and presents numerous seminars on her special needs planning and advocacy all over the country. Ms. Varnet received her B.A. from the University of Massachusetts at Dartmouth, Masters in Social Work from the University of Connecticut and her J.D. from DePaul University.

A B O U T T H E P R E S E N T E R S

David C. Guarino, Esq.Mr. Guarino is an Officer with the firm whose practice concentrates on tax and estate planning. In particular, he assists individual clients with selecting the appropriate estate plans for their family and financial circumstances. He also counsels individuals and businesses on a wide variety of tax matters. Mr. Guarino is a graduate of Boston College (B.A. in

Mathematics, 1989), University of San Diego School of Law (LL.M. in taxation, and J.D.,1995), and Suffolk University (M.B.A., Beta Gamma Sigma Honor Society, 2003). Mr. Guarino is admitted to practice in Massachusetts and California as well as the U.S. Tax court. He is a member of the board of several local charitable organizations, including Matthew 25, the Better Business Bureau of Central Massachusetts and Community Harvest Project.

Please make seminar registration checks payable to: Fletcher Tilton PC

Total Enclosed:

W O R C E S T E R | F R A M I N G H A M | C A P E C O D

Attend the training as a live webinar. If you can’t get to Marlborough for this training, you can still attend via an online connection. Hear the training while viewing the presentation. You will receive all handouts and have the ability to ask questions.

It’s Easy. Listen through your computer’s speakers or over the phone. Just fill out and return the registration form or register on our website. Materials and log-in information will be sent to you. Or call Blair at 508-459-8021 for information.

DRIVING DIRECTIONSFrom Boston/Logan Airport & points east:• Take I-90 West toward Worcester• Exit 11A, take ramp right for I-495 North, toward N.H.-Maine/

Marlborough• Exit 24B, take ramp right for US-20 West toward Northborough• Turn right on Felton Street

From Worcester & points west:• Take I-290 East toward Boston• Exit 26A, take ramp right for I-495 South, toward Cape Cod• Exit 24B, take ramp right for US-20 West toward Northborough• Turn right on Felton Street

STAYING OVERNIGHTA block of rooms has been reserved at the hotel:Marriott Courtyard Marlborough75 Felton StreetMarlborough, MA 01752Phone: 508.480.0015 www.courtyardmarlborough.com• Friday evening room rate: $109.00 (+ tax)• Reservations must be made by October 10, 2014• Please reference “Fletcher Tilton” when reserving

a room to receive this special rate.