An experienced estate planning attorney, Joseph is a frequent lecturer for the Boston Bar Association and the Rhode Island Bar Association on estate and long-term care planning issues and land conservation planning. His areas of practice include estate and income tax planning, business succession planning, land conservation planning, long-term care planning, probate and trust administration, special needs planning and real estate conveyancing.
Joseph often counsels clients on estate and income tax savings techniques including the most tax efficient ways which to transfer wealth and family businesses through multiple family generations. He also helps families preserve assets through advance planning for their long-term care needs. He frequently represents trustees and banks in their service as fiduciaries in the settlement of complex estates and beneficiary disputes.
The Latest
•04.30.20
AP&S Recognized in JD Supra’s 2020 Readers’ Choice Awards
•Event on 11.12.19 / Events
AP&S Partners with Marcum LLP for Year End Tax Seminar
•10.16.19 / News
24 AP&S Attorneys Named to Super Lawyers and Rising Stars 2019
•Event on 10.23.19 / Events
Joe Marion Speaks on Estate and Charitable Planning Under the Tax Cuts and Job Act of 2018
Honors
•Selected by his peers for inclusion in The Best Lawyers in America in the field of Trust & Estates in 2013-2020.
•Professional Excellence in the Law, Wills Trusts and Estates, Rhode Island Monthly 2019.
•Recognized as a “JD Supra Top Author” in the JD Supra 2017 - 2020 Readers’ Choice Awards.
•Named by Rhode Island Monthly and Rhode Island Business Quarterly as a “2011-2014 Five Star Wealth Manager.”
•Selected as a 2014-2019 Rhode Island Super Lawyer and as a Rhode Island Rising Star 2011-2013 by the publishers of Super Lawyers.
In the Community
•Rhode Island Planned Giving Council.
•Past Member, Board of Directors, The James L. Maher Center.
•Little Compton Community Center, Board of Directors (1997-2007).
•Little Compton Agricultural Conservancy Trust, Vice Chairperson (1998-2007).
Seminars / Publications
•Wills and Trusts 101, National Business Institute, June, 2019.
•Rhode Island Professionals Day, Speaker, Partnering with a Corporate Fiduciary, sponsored by The Financial Planning Association of R.I., The R.I. Chapter of the Society of Financial Service Professionals and the National Association of Insurance and Financial Advisors, May 10, 2019.
•Estate Planning Update, AP&S Seminar, April, 2019.
•Marcum Accountants and Advisors, Speaker for Year End Tax Seminar, November, 2018.
•Lifespan Planned Giving Society, Featured Presenter, May 2018.
•Sole presenter, The Future of Special Needs Trusts Under the Affordable Care Act, NBI, November, 2015.
•Advanced Family Law, NBI, September 20, 2014.
•Top Estate Planning Techniques, NBI, June 6, 2013.
•Financial Planning Association of Rhode Island- Planning for Special Needs Beneficiaries, April 9, 2013.
•Donors Remorse- Reversing 2012 Gifts, Boston Bar Association, February 22, 2013.
•Estate Planning Update, Rhode Island Society of CPAs, January 19, 2012.
•Sophisticated Probate Strategies, NBI, December 9, 2012.
•Moderator, 2011 Rhode Island Estate Planning and Elder Law: A Review of New Federal and State Estate Tax and Medicaid Qualification Changes, Rhode Island Bar Association Annual Meeting, June 8, 2011.
•“Don't let Taxes Decide your Business' Future,” Providence Business News, June 15, 2009.
•“Long-term Care Planning Essential in Tough Times,” Providence Business News, November 17, 2008.
•Rhode Island Forest Conservator’s Organization, Inc, Seminar, December 12, 2011.
•Demystifying Asset Protection Vehicles, NBI, April 17, 2008.
Blog
To File or Not to File? A Gift Tax Return Doesn’t Always Have to be Filed.
By Joseph R. Marion, III and David T. Riedel on May 12, 2020 Insight on Estate Planning Blog
Now that fewer people are subject to federal gift taxes, because of a generous $11.58 million lifetime gift tax exemption...
Posted In: Gift Tax, Trusts & Estates
Beware of the Generation-Skipping Transfer Tax
By Joseph R. Marion, III and David T. Riedel on May 6, 2020 Insight on Estate Planning Blog
Thanks to recent tax law changes, most families can avoid liability for federal estate and gift taxes. However, there’s a...
Posted In: Gift Tax, Trusts & Estates
Failure To Mention a Close Relative in Your Will
By Joseph R. Marion, III and David T. Riedel on April 20, 2020 Insight on Estate Planning Blog
Typically, you arrange to leave most of your assets to various family members, including your spouse and children. These dispositions...
Posted In: Last Will & Testament, Trusts & Estates
Estate Planning Pitfall
By Joseph R. Marion, III and David T. Riedel on February 28, 2020 Insight on Estate Planning Blog
Pet trusts have been around for decades, but they’ve been gaining in popularity the last few years. In fact, they’re now available anywhere in the country. This brief article explains how a pet trust works.
Posted In: Newsletter
The Clock is Running
By Joseph R. Marion, III and David T. Riedel on February 28, 2020 Insight on Estate Planning Blog
Roth IRAs offer significant financial and estate planning benefits. If a person has a substantial balance in a traditional IRA and is considering converting it to a Roth IRA, there may be no better time than now. This article explains how the Tax Cuts and Jobs Act both enhances the benefits of a Roth IRA and reduces the cost of converting.
Posted In: Newsletter
7 Deadly Estate Planning Sins
By Joseph R. Marion, III and David T. Riedel on February 28, 2020 Insight on Estate Planning Blog
According to literature, the “seven deadly sins” are lust, gluttony, greed, laziness, wrath, envy and pride. Although individuals may be guilty of these from time to time, other types of “sins” can be fatal to an estate plan if one isn’t careful. This article details seven transgressions to avoid.
Posted In: Newsletter
IDGT: This Trust is Supposed to “Fail”
By Joseph R. Marion, III and David T. Riedel on February 28, 2020 Insight on Estate Planning Blog
Trusts come in all shapes and sizes. However, from an income tax perspective, there are basically two types: grantor trusts and nongrantor trusts. An intentionally defective grantor trust (IDGT) has the best attributes of both trust types. This article explains how an IDGT works. A sidebar discusses the ins and outs of selling assets to an IDGT.
Posted In: Newsletter
Supreme Court Decision Establishes New Law Concerning The Rights Of Trustees In Rhode Island
By Nicole J. Benjamin and Joseph R. Marion, III on May 10, 2016 It’s Your Business Blog
In a case of first impression, the Rhode Island Supreme Court recognized a statutory right for trustees to recover their...
Posted In: Trusts and Estates
