Cleveland, Waters and Bass, P.A.

Business

Real Estate

Tax and Employee Benefits

Trusts and Estates

Litigation

Michelle M. Arruda
Shareholder / Director

Two Capital Plaza
P.O. Box 1137
Concord NH 03302-1137
Email: arrudam@cwbpa.com
Telephone: (603)224-7761 x-232
Fax: (603)224-6457
Download Michelle M. Arruda vcard

Vcard

Legal Assistant:

Debra Nugent x-250
nugentd@cwbpa.com

Practices

Estate Planning

Business Succession Planning

Estate Administration

Trust Administration

Education

JD, cum laude, Harvard University School of Law (1992)

BS, magna cum laude, University of Pennsylvania (1987)

Professional Recognition

Martindale-Hubbell AV® Attorney Rating
The Best Lawyers in America since 2006
New England Super Lawyers since 2007

Bar Admissions

North Carolina (1992)

New Hampshire (1996)

Memberships

New Hampshire Bar Association

Section of Taxation

Section of Elder Law,

Estate Planning and Probate Law

New Hampshire Estate Planning Council

     Board Member (2001-present)
     Immediate Past President
    (2009-present)
     President (2007-2009)

Vice President (2005-2007)

Secretary (2003-2005)

American Bar Association

Section of Taxation

Section of Real Property, Probate
and Trust Law

Experience

Creation and funding of trusts to accomplish succession of closely-held business interests.

Creation and funding of trusts and other entities to accomplish preservation of family real estate for future generations.

Gift planning to minimize estate taxes.

Preparation of complex estate tax returns involving sophisticated post-mortem planning and tax elections.

Complex post-mortem distribution of trust assets involving funding, termination, and merger of various trusts for family members.

Portfolio
"10 Things Your Estate Planning Attorney Should Know About You and Your Family (But May Not Have Asked)," October 28, 2002
"2009 Federal Gift and Estate Tax Exclusions and Exemptions," CWB Tax and Estate Planning Update, November 24, 2008
"Estate Planning Considerations," February 16, 2006
"Federal Estate Tax Outlook," CWB Tax and Estate Planning Update, November 24, 2008
"Gift and Estate Tax Basics," March 31, 2004
"New Trust Laws in New Hampshire," CWB Tax and Estate Planning Update, November 24, 2008
"Prenuptial Agreements in New Hampshire," March 2, 2005
"Repeal of the "Death Tax"?," January 29, 2010
"The Emergency Economic Stabilization Act of 2008," CWB Tax and Estate Planning Update, November 24, 2008
"The Policy and Provisions of the Trust Modernization and Competitiveness Act of 2006," New Hampshire Bar Journal, December 1, 2006
"The Uniform Trust Code: A New Resource for New (and Old!) Trust Law," New Hampshire Bar Journal, December 2, 2005
"Using a Charitable Remainder Trust to Achieve Your Financial and Estate Planning Objectives,", June 18, 2004
"Wealth Preservation," April 19, 2002
"What Estate Plan is Right for You?," July 6, 2004

Civic Associations

Hopkinton Public Library Foundation
    Board of Directors (2005-present)
    Secretary (2005-2008)
    President (2009-2010)
    Treasurer (2010-present)

New Hampshire Association for the Blind
    Board of Directors (2003-present)
    Secretary (2008-2009)
    Chair (2009-present)

Making Strides Against Breast Cancer (Concord)
    Planning Committee (1996-present)

Catholic Charities Campaign (1996)

United Way Campaign (1995)

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