Joshua Caswell

/My focus

I provide clients with sophisticated estate planning and estate settlement strategies that take advantage of tax minimization opportunities in a manner that is consistent with their values and objectives. In doing so, I work to understand each client’s family circumstances, financial circumstances, and their vision for the future, to ensure that their planning adequately addresses their needs. Such planning often involves working creatively to help clients transfer wealth during life to minimize gift and estate taxes. I also represent clients in the acquisition, management, preservation, and perpetuation of “heirloom” real estate, which many families consider their most precious asset.

/Looking ahead

In light of constantly changing family dynamics and tax laws, I emphasize flexibility to the extent possible, with the expectation that as circumstances evolve over time the ability to adjust a plan will be of paramount importance.

/Insights

Presentations 

• “Trust Us: Key Drafting Considerations and Ideas for Modern Wills and Trusts,” Rhode Island Bar Association, CLE Seminar, March 12, 2019
• “Opportunity Zones: Maximizing Impact — Issues and Perspectives on How to Structure a Deal,” American Bar Association’s 31st Annual National CLE Conference, May 10, 2019
• “’Til Death Do Us Part, Again: How Divorce, Remarriage and Other Shifting Family Paradigms are Impacting Planning for the Modern Family,” Estate Planning Council of Rhode Island, December, 2021
• “Business Succession and Estate Planning with ESOPs,” American Bar Association’s 34th Annual National CLE Conference, April 27, 2022
• “Planning for and with Heirloom Properties & Vacation Homes,” Boston Estate Planning Council, CLE Seminar, May 11, 2022

Publications

• “Making the Case for the General Power of Appointment,” WealthCounsel Quarterly, Vol. 7, No. 3 (Jul. 2013) 
  
  “Proposed Regulations on Estate Planning for Family Controlled Entities,” RI Bar Journal, Vol. 65, No. 3 (2016) (co-author)
• “Massachusetts Court Rules on Taxability of Out-of-State QTIP Trust,” Probate & Property, May 1, 2021 (35:03)
• “NFTs for Estate Planners: Not Just a Token Concern,” Probate & Property, Sept/Oct 2021 (35:05) (co-author)