Craddock, MyEsha R.

Tracy is a partner and chair of the firm's Trusts and Estates Group. She focuses her practice in estate planning, estate administration, prenuptial agreements, tax-exempt organizations and guardianships. Before joining the firm, she was counsel at Testa, Hurwitz & Thibeault LLP, in Boston.

She works with individuals in all areas of estate and gift tax planning, ranging from testamentary estate planning, including business succession planning, to sophisticated lifetime leveraged gifting techniques, such as grantor retained annuity trusts (GRATs), intentionally defective grantor trusts, family limited liability companies and qualified personal residence trusts (QPRTs). Tracy also specializes in estate administration, prenuptial agreements, guardianships, and all aspects of charitable planning, including the formation and operation of tax-exempt organizations ranging from private foundations to public charities.

Representative Matters

• Prepared testamentary estate plans consisting of durable powers of attorneys, health care proxies, wills and revocable trusts
• Prepared and implemented irrevocable insurance trusts
• Prepared and implemented sophisticated gifting strategies, including GRATS, installment sales to intentionally defective grantor trusts, and QPRTS
• Prepared prenuptial agreements for high-net-worth clients and their children
• Administered complex estates, including the preparation of state and federal estate tax returns
• Obtained temporary and permanent guardianships and conservatorships for incapacitated individuals, including Rogers guardianships to allow administration of anti-psychotic medication
• Organized and formed nonprofit/charitable entities and applied for tax-exempt status
• Served as trustee of various irrevocable trusts