Janet W. Moore

Legal Administrative Assistant Kerstin K. Ebbeling

508.929.1641
kebbeling@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 every year since 2006, 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© 2020 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, 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
  • ACCREDITED ESTATE PLANNER®

T&E Blog
Best Lawyers

Planning During the Last Year of Your Life

Thanks to modern technology and medical advances, the chances of detection of a chronic illness are much greater than they were say in the 1970s; the likelihood of living a bit longer and enjoying that extra time also outweighs that …

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Upcoming Legal Clinics

Below is a listing for my upcoming program.  Contact your local Council on Aging for more information and to register. If you miss a program, you may always watch them on your local cable access station or on my You Tube …

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Getting Ready for the Rest of Your Life

  I will turn 70 in January. I have been blessed with good health, a wife I adore, three great kids, good friends in a great community. Both my parents died in their early 80’s. Despite all the great advances …

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Who Ya Gonna Call?

As seniors, you are probably the greatest beneficiaries of the Great Society, that incredible combination of programs created by President Lyndon Johnson and passed during the 1960s. The anchors of those programs, of course, were Medicare and Medicaid.  Before the …

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Protecting the Cottage

Are you lucky enough to own that special place, whether it’s a camper in Maine or a house on the Cape, where you, your children and your grandchildren can go to enjoy some time away together during our all-too-brief New …

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If You See Something, Say Something

One of my elder clients (we’ll call her Mary) called about two weeks ago. She had received a call from a caseworker at Springwell, one of the network of regional entities charged by the Commonwealth’s Office of Elder Services with …

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Sick? Call Your Doctor – Then Call Your Lawyer

This past month two different people called (neither of them were an existing client) with the same story. Each one had a relative close to death and wanted to know if there was anything that should be done.  In each …

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How “Waiving the Will” Could Affect You

In the spring, as part of a my seminar series, I will be presenting “Elder Law for Couples,” in which I will discuss the ins and outs of estate planning for seniors. One of the new issues is a new …

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It’s Tax Time Again – Here Are Four Quick Tips

If you or your spouse is chronically ill, here are four quick tips to consider if you itemize deductions on your income tax returns: LONG TERM CARE INSURANCE PREMIUMS ARE USUALLY DEDUCTIBLE. They are part of your medical expense deduction.  …

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Upcoming Elder Law Legal Clinics

Below is a listing for two of my upcoming programs.  Contact your local Council on Aging for more information and to register. If you miss a program, you may always watch them on your local cable access station or on my …

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