Ruth Mattson, a partner, concentrates in the areas of international and multinational estate planning, multinational estate administration, sophisticated estate and business planning, local estate and trust administration, and tax compliance for individuals with assets outside the United States.
Ruth engages in comprehensive planning with each client. She reviews each client’s goals, family and financial circumstances, and recommends a plan to meet the client’s objectives. Once the estate planning documents are executed, Ruth continues to work with the client to implement the plan.
For international matters, Ruth plans for non-citizen spouses and couples with multiple citizenships, including Qualified Domestic Trusts (QDOTs), gifting strategies, and analysis of the tax costs and benefits of citizenship and expatriation. She also advises clients regarding foreign property that clients currently own or expect to receive, and regarding foreign informational reporting and tax compliance for those assets.
Ruth is a lecturer at Boston University School of Law’s Graduate Tax Program and frequently speaks on topics related to estate planning and U.S. taxation. She is a member of the Boston Estate Planning Council, the Society for Trusts and Estates Practitioners, and other estate planning and tax organizations.
Ruth is admitted to practice law in Massachusetts and Pennsylvania. She is a graduate of Boston University School of Law (LL.M. in Taxation, 2008) and Temple University Beasley School of Law (J.D., 2005).
Author, Cryptocurrency and the FBAR, Trusts & Estates Magazine, Nov. 2018
Author, Trust Principal and Income, “Understanding and Using Trusts,” MCLE, 2016-present
Editor, “Guardianship and Conservatorship Practice Under the Massachusetts Uniform Probate Code,” MCLE, 2017-present
Co-Author, “The Purpose Trust: Drafting Becomes a Work of Art,” Estate Planning Journal, Oct. 2016
Co-Author, “Guardianships and Conservatorships,” Massachusetts Probate Manual, MCLE, 2011-present
Co-Author, “Drafting Simple Will and Trust Clauses,” Massachusetts Basic Practice Manual, MCLE, 2011-2016
Author, “Separation and Divorce: A Unique Window of Opportunity for Income Tax Planning and Estate Planning (Materials),” Notre Dame Tax and Estate Planning Institute, 2012
“Legal Issues when Filing Delinquent FBARS & International Information Returns” (CPA Academy, 2017-2018)
“Foreign Trusts, Trust for S Corporation Stock & Special Trusts” (MCLE, 2016-present)
“Willfulness: What it is and What it Costs” (CPA Academy, 2018)
“Informational Reporting in the U.S. and Worldwide; Willfulness in U.S. Tax Cases” (Presentation to Thailand Office of Judiciary; hosted by Boston University, 2018)
“Trusts Serving as Grantors to Other Trusts: Drafting Multi-Trust Structures for Optimal Tax Results” (Strafford Webinars, 2017)
“MUPC Guardianship & Conservatorship Update” (MCLE, 2014-2017)
“Working Group on Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)” (Society for Trusts and Estates Practitioners Boston Chapter, 2016) Moderator
“Third Party Irrevocable Spendthrift Trusts and Divorce: The Ticking Time Bomb – How Family Courts Can Blow Up the Estate Plan” (American Bar Association RPPTE Spring Symposia, 2016)
“Gift Tax Returns” (Boston Bar Association, 2016)
“Will and Trust Drafting Techniques, Day 2” (MCLE, 2010-2017)
“Will and Trust Drafting: IRA Beneficiary Trusts, Domestic Asset Protection Trusts, and Directed Trusts” (Pennsylvania Elder Law Association, 2016)
“Trust Administration Issues for the Trustee of a Non-Resident Non-Citizen Oklahoma Preservation Trust Settlor with Multi-National Family Beneficiaries” (Oklahoma Bar Association, 2015)
“Basic Marital Deduction Planning” (Massachusetts Bar Association Probate Law Conference, 2015)
“Estate Planning with Irrevocable Life Insurance Trusts” (Massachusetts Bar Association Probate Law Conference, 2014)
“Latest Techniques for Middle Class Estates” (MCLE, 2013)
“MUPC for Dummies: Drafting Issues – What’s New” (NAELA Massachusetts, 2012)
“Drafting Estate Plans Under the New MUPC” (MCLE, 2011-2012)
“Preparing for 2012: Updating Forms for the MUPC” (BBA, 2011)
“The New MUPC – A Brief Primer” (Estate and Business Planning Council of Worcester County, 2011)
“Litigating in Different Counties: Helping the Probate Courts to Help Us” (BBA, 2010)
“Avoiding and Resolving Undue Influence and Will Contests” (Trusts and Estates Consortium, 2009)
“Avoiding Common Estate Planning Errors” (MCLE, 2009)
“Tax Implications of Divorce” (Worcester County Bar Association, 2009)