Janet W. Moore

Legal Administrative Assistant Heather H. Rondeau

508.929.1641
hrondeau@mirickoconnell.com

Janet has been with the firm since 1980 and is a partner. She focuses her practice in estate planning and estate and trust administration, including prenuptial agreements, elder law and special needs planning, guardianships and probate law, charitable giving techniques, business succession planning and preparation of estate tax returns and fiduciary income tax returns for estates and trusts. She works with individuals in all areas of estate and gift tax planning, ranging from homestead declarations and testamentary estate planning (including wills, trusts, durable powers of attorney, health care proxies and living wills) to sophisticated lifetime gifting techniques, such as irrevocable life insurance trusts, lifetime QTIP trusts, charitable trusts, grantor retained annuity trusts, intentionally defective grantor trusts, family limited liability companies and qualified personal residence trusts. Janet works with individuals who may need trusts for special needs, asset protection or Medicaid planning. She also handles estate settlement and administration, trust administration, and prenuptial agreements.

Janet has been a fellow of the America College of Trust and Estate Counsel (ACTEC) since 1991 and is the current state chair for Massachusetts.  Janet has been named one of Massachusetts “Super Lawyers” by Boston  magazine and Law & Politics from 2006 to 2018, and in 2013 she was named as one of the “Top Women Attorneys in Massachusetts” by Boston magazine.  Janet was selected by her peers for inclusion in The Best Lawyers in America© 2021 in the field of Trusts and Estates.  First listed 1995.  Janet was also named Best Lawyers® Worcester Trusts and Estates “Lawyer of the Year” in 2013 and 2016.  Janet was also selected for the 2011 inaugural edition of Martindale-Hubbell Bar Register of Preeminent Women Lawyers.  Janet has received an AV® Preeminent Peer Review Rating from Martindale-Hubbell, the highest rating available for legal ability and professional ethics.

Bar & Court Admissions

  • Massachusetts
  • U.S. Court of Appeals for the First Circuit
  • Boston College Law School
  • University of Massachusetts at Amherst BA, magna cum laude (1974), Phi Beta Kappa
  • Prepared testamentary estate plans consisting of durable powers of attorneys, health care proxies, wills and revocable trusts
  • Prepared and implemented irrevocable life insurance trusts
  • Prepared and implemented sophisticated gifting strategies, including GRATs, installment sales to intentionally defective grantor trusts, and qualified personal residence trusts
  • Prepared prenuptial agreements for high-net-worth clients or their children
  • Administered complex estates, including the preparation of state and federal estate tax returns and fiduciary income tax returns
  • Assisted clients with elder law and asset protection planning
  • Served as trustee of various revocable and irrevocable trusts

Publications/Presentations

  • "Publishing Clause" and "Ultimate Disposition," in Best Practices Series:  Drafting Wills and Trusts-A Clause Primer, MCLE (co-author)
  • "Pour-Over Wills" and "Gifts to Children:  Outright and in Trust," in A Practical Guide to Estate Planning in Massachusetts, MCLE (co-author)
  • “Drafting Simple Wills and Trust Clauses,” Massachusetts Basic Practice Manual, MCLE (co-author)
  • "Publishing Clause" and "Ultimate Disposition," in Drafting Wills and Trusts in Massachusetts, MCLE (co-author)
  • "Planning Your Estate:  A Primer on Documents Everyone Should Have," Worcester Regional Chamber of Commerce, March 2008 (August 2008)
  • "Is Your Estate Planning in Good Health?" Worcester Medicine (Spring 1999)

Professional / Community Affiliations

  • The American College of Trust and Estate Counsel, fellow and state chair
  • Estate and Business Planning Council of Worcester County, former president
  • Children's Friend, Inc., former Board of Directors
  • Greater Worcester Community Foundation, corporator and former director
  • Goddard House/Homestead Hall, former trustee
  • Worcester State College Foundation, former trustee
  • American Bar Association, Real Property, Probate and Trust Law Section
  • Massachusetts Bar Association, Tax Law Section
  • Worcester County Bar Association
  • United Way of Central Massachusetts, Women's Initiative, member
  • ACCREDITED ESTATE PLANNER®

T&E Blog
Best Lawyers

Living with Memory Loss

Thirty years ago next month, my mother died in a nursing home.  Back then, there weren’t open discussions, shared knowledge, or resources available to people with Alzheimer’s Disease.  Most seniors died from “hardening of the arteries” or just “old age.” …

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Emergency Broadband Benefit

One lesson the pandemic has taught us is that having Internet access is essential, now more than ever. However, many people are struggling to afford Internet services. Luckily, a new federal coronavirus aid program might be able to help. Launched …

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COVID-19 Funeral Reimbursement Program

Has a loved one passed away due to COVID-19 complications? If so, you may be eligible for a government reimbursement for funeral expenses to assist with funeral services, interment, and cremation.  The assistance is limited to a maximum reimbursement amount …

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Durable Powers of Attorney: What You Should Know

You have worked hard to grow and nurture your assets throughout your lifetime. What happens if, due to illness, hardship, or other difficulty, you are unable to continue to do so? A Durable Power of Attorney answers this question. A …

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Do I Need a Health Care Proxy?

If you have found yourself asking this question, the answer is an emphatic yes. Health Care Proxies are one of the most important documents in your estate plan. So what is it, and why is it so important? A Health …

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Financial Planning for Seniors

This article was authored by elder law attorneys Arthur P. Bergeron and Leah Kofos. To whom do you trust to give your financial planning advice?  Your accountant?  Your kids?  The guy you have coffee with at Dunkin Donuts?  Your lawyer? …

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Extension of 2020 Massachusetts Tax Return Filing and Payment

This article was authored by Allen J. Falke, Tracy A. Craig, and Leah Kofos. Following the recent federal extension for tax filings, Massachusetts has announced that it will extend the filing and payment deadline for individual income tax returns until …

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Extension of 2020 Federal Tax Return Filing and Payment

This article was authored by Allen J. Falke, Tracy A. Craig, and Leah Kofos. The Internal Revenue Service announced yesterday that the federal income tax filing and payment deadline for individuals will be extended until May 17, 2021. This extension …

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A Few Tips for Tax Season

This article was authored by elder law attorneys Arthur P. Bergeron and Leah A. Kofos. I love being at Mirick O’Connell because when my elder clients inevitably call me at this time of year asking tax questions, I can always …

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Planning to Stay Home

Most seniors, like my friends Frank and Mary, hope they can live in their home until they die.  But hope is not a plan. Here are some tips: Make your home safe. The older you get the greater the risk …

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