Carol Cioe Klyman

Carol Cioe Klyman

Shareholder

Practice Areas

Professional Background

Professional Vision

Shareholder Carol Cioe Klyman helps individuals, families and business owners to plan their affairs, resolve complex personal and financial challenges, navigate the Medicaid bureaucracy and advocate for their interests before administrative tribunals and in court. She is versed in all aspects of estate administration, including representation in the probate courts, preparation of estate tax returns and gift tax returns, and Internal Revenue Service estate and gift tax audits.

She believes strongly in educating and mentoring attorneys in the fields of long term care and special needs planning, which requires a sophisticated knowledge of tax, fiduciary and estate planning rules and strategies along with a deep understanding of complex federal and state public benefits programs. Her professional affiliations, writings and speaking engagements are geared toward raising the professional standards in her chosen practice areas.

She is an elected fellow of the American College of Trust and Estate Counsel and has been recognized as a leader in the law by selection to the Super Lawyers, Top 50 Women Attorneys and The Best Lawyers in America® lists.

Education

  • Western New England College School of Law, J.D., magna cum laude, 1996; member, Western New England Law Review, 1994–1995
  • University of Rhode Island, B.A., cum laude, Journalism, 1975

Highlights

Bar Associations

  • Admitted to The Massachusetts Bar 1996
  • American Bar Association
  • Massachusetts Bar Association, Probate Section Council member
  • Hampden County Bar Association
  • Hampshire County Bar Association

Admitted to Practice

  • Massachusetts

Professional Affiliations

  • Editor In Chief, NAELA Journal
  • Fellow, American College of Trust and Estate Counsel
  • Fellow, American Bar Association
  • National Academy of Elder Law Attorneys
  • MassNAELA, member, amicus committee, and former vice president and director
  • Massachusetts Bar Association Probate Section Council
  • Estate Planning Council of Hampden County, member and past president, officer and board member
  • Pioneer Valley Estate Planning Council
  • Internal Revenue Service recognized representative

Publications

  • “Estate Planning for the Aged and Incapacitated Client in Massachusetts,” co-author (MCLE, 1996 updated 2018)
  • “Controlling from the Grave: Protecting Medicaid Benefits for the Surviving Spouse,” MBA Probate Conference, 2018
  • “Massachusetts Elder Law Citator,” editor (MCLE 2014, 2016).
  • “A Practical Guide to the Judicial Review Process for MassHealth Appeals.” Litigation Initiative, Litigation Training Workshop, NAELA Massachusetts Chapter, Framingham, MA, October 28, 2009, updated 2013, 2019 (for Half Moon, Inc., CLE)
  • “Marital Deduction Planning,” co-author, MCLE Basics Plus, 2017
  • “Survey of Income-Only Trust Cases,” ALI-ACTEC, 2016
  • “The Reluctant Litigator’s Guide to Judicial Review of MassHealth Decisions.” Institute for Advanced Legal Studies, Suffolk University Law School, Boston, MA, 2008, updated 2013
  • "RX for Trusts in Trouble," BusinessWest, November 2013
  • “Mistakes That Make a Litigator’s Day,” BusinessWest, February 14, 2011
  • “The CPA’s Guide to Long Term Care Planning.” AICPA, 2008. (Contributor)
  • “Learn How Trusts Can Protect: You, Your Family, and Your Charitable Interests.” Legacy Bank, 2008. (Co-Authored with Ann I. Weber and Michele J. Feinstein)
  • “Medicaid Update.” The Estate Planning Council of Hampden County, Inc., 2008. (Co-Authored with Attorney Hyman Darling)
  • “Collecting and Managing Assets of a Decedent’s Estate.” National Business Institute, 2008
  • “Planning for Long-Term Care: New Laws and Regulations.” 2007. (Co-Authored with Ann I. Weber, and Michele J. Feinstein)
  • “Selected Tax Issues in Estate Planning for the Elderly.” Massachusetts Continuing Legal Education, 2004–2007. Esquire. (Co-Authored with Ann I. Weber)
  • “Estate Planning for the Aged or Incapacitated Client in Massachusetts.” MCLE, 3 vol., 2007. (Contributing author, 1996–present)
  • “Massachusetts Medicaid Today 2007: Long-Term Care Policy.” 2007. (Co-Authored with Ann I. Weber and Michele J. Feinstein)
  • “Medicaid and Real Estate Preservation Strategies.” Elder Law Institute XI, Suffolk University Center for Advanced Legal Studies, 2005
  • “Valuing Future Interests in Medicaid Land and the Real World.” Suffolk University Center for Advanced Legal Studies, 2005
  • “Demystifying the Value of Life Estates and Remainder Interests.” Suffolk University, Elder Law Institute XI, 2005
  • “The Perils of Joint Property Ownership for Unmarried Partners.” November 2005
  • “Community-Based MassHealth Programs for Individuals Over 65: Myth Versus Reality.” Massachusetts Bar Association, November 2003
  • “Taxing Issues Involving Life Estates.” Massachusetts NAELA newsletter, September 2002
  • “Elder Law Comes of Age.” Boston College Law Alumni Magazine, July 2002
  • “Living with and Paying for a Long Term Illness.” Huntington’s Disease Support Group, May 2002
  • “SSI Termination for Legal Immigrants – Income Tax Issues.” Massachusetts Law Reform Institute, February 1997
  • Attorney Klyman was a newspaper reporter and editor, and has written for general circulation publications including the New York Times, Newsweek and Esquire.

Professional Activities

  • MBA Annual Probate Conference: co-presenter on various estate planning, tax and special needs planning topics, 2014-present
  • Amicus Committee, MassNAELA
  • ALI-ACTEC presentation: “Curious, Confounding Case Law on Income-Only Trusts,” 2016
  • “Marital Deduction Planning,” co-presenter, MCLE Basics Plus, 2017
  • “Use of Irrevocable Trusts in Long Term Care Planning,” Pioneer Valley Estate Planning Council, 2017
  • Massachusetts Continuing Legal Education: Co-chair, 11th Annual Elder and Disability Law Conference, 2009–2012
  • “Trustee Liability and Special Trusts,” MassNAELA presentation, 2014
  • Adjunct Professor, LLM program, Western New England University School of Law, 2006
  • Frequent lecturer before legal, professional and civic groups on elder law, long-term care issues, estate and special needs planning, and tax matters

News & Speaking Engagements

Carol Cioe Klyman - Super LawyersCarol Cioe Klyman - NAELA Carol Cioe Klyman - ABF Carol Cioe Klyman - ACTEC

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