- Trusts & Estates Planning
- Estate Administration
- Probate Litigation
- Tax Law
George L. Cushing
Senior Counsel, Trusts & Estates Department
Mr. Cushing’s practice is focused on estate planning and estate administration, including related income, estate and gift tax planning, tax return preparation, tax controversies and probate litigation involving disputes within families or between individuals over the disposition of property in estates and trusts. His practice also focuses on related areas, including representing owners of closely-held businesses; preparation of Buy-Sell Agreements and voting trust arrangements; preparation of Family Limited Partnerships and Limited Liability Companies; real estate transactions, including nominee trusts; antenuptial agreements; advice concerning retirement plan and individual retirement account decision-making, including tax options relating to retirement and death benefits; advice concerning establishment of tax-exempt charitable foundations in both trust and corporate form; and advice to individuals and trustees concerning the administration of private and charitable trusts and other entities.
Mr. Cushing also acts as Trustee and co-Trustee of private trusts established by or for the benefit of clients and their intended beneficiaries, and from time to time as court-appointed administrator, special administrator and conservator in probate matters requiring independent administration.
In addition, Mr. Cushing acts as an expert witness with respect to tax, estate planning and estate administration matters in contested cases.
George received his J.D. from Harvard Law School, cum laude, (1970) and B.A. from Harvard College, magna cum laude, (1965). Previously, George was a Partner, K&L Gates LLP in Boston, MA.
Areas of Focus
Admissions
- Massachusetts
- Massachusetts Supreme Judicial Court
- United States District Court, District of Massachusetts
- United States Tax Court
- American College of Trust and Estate Counsel, Fellow
Recognitions
Best Lawyers in America (Litigation - Trusts and Estates and Trusts and Estates)
1993 - 2025
Awards
- Boston Magazine’s Top Lawyers of 2021 (Trusts & Estates)
Seminars and Published Work
Published Work:
- SELECTED ISSUES RELATING TO MULTIJURISDICTIONAL TRUSTS (State Bar of Texas, Advanced Estate Planning and Probate Conference, Houston, Texas (June 7 – 9, 2017)
- “Exculpation of Trustees: Are We Lowering the Standard of Fiduciary Accountability Through Divided Trusteeship” (Representing Estate and Trust Beneficiaries and Fiduciaries, ALI CLE, Boston, MA (July 2015)
- “Non-Statutory Decanting in Massachusetts” in New England Estate Planning Institute 2014 (MCLE, Boston, MA, January 2014; updated and expanded, January, 2015)
- “The Empowered Beneficiary (and Settlor) as Trustee, Trustee Remover and Trustee Appointer” (co-author) in Representing Estate and Trust Beneficiaries and Fiduciaries (ALI, Philadelphia, PA (July 2013)
- “Estate Planning Issues in Pre-Marital and Marital Agreement” in Pre-Marital, Marital and Separation Agreements (MCLE, Boston, MA 2012, updated 2014)
- 2010 Year End Gifts and Estate Planning Ideas (BEPC Webinar, November 18, 2010)
- Fiduciary Duties Applicable to “Decanting” of Irrevocable Trusts – Representing Estate and Trust Beneficiaries and Fiduciaries (ALI ABA, July 2010)
- “The Grantor Trust Rules DeMystified” – (MCLE July 10, 2008, July 9, 2009)
- IRC Section 6694 Tax Preparer Penalties (MCLE Estate Planning Institute, January 9, 2009)
- Instructor, Boston University Law School Graduate Tax Program (teaching course in “Estate Planning – Advanced” in 2005 and 2006)
- “Trust to Trust Transfers and the Duty of Loyalty – Fixing Mistakes without Reformation” in Representing Estate and Trust Beneficiaries and Fiduciaries (ALI-ABA Philadelphia, PA, 2010)
- “Planning with Intentionally Defective Grantor Trusts” (co-author) (MCLE, updated July 2008, July 2009)
- “Advising Fiduciaries regarding the 2% Floor Under 67(e)” in ACTEC 2007 Fall Seminar (ACTEC, Los Angeles, CA, 2007)
- “Change of Trust Situs – When is there a Duty to Move?” in Representing Estate and Trust Beneficiaries and Fiduciaries (ALI-ABA, Philadelhpia, PA, 2007)
- “The Section 643 Final Regulations” in Estate Planning Conference (MCLE, Boston, MA, January 16, 2004)
- “Current Issues Regarding Income Taxation of Outright Gifts, Non-Grantor Domestic Trusts, Estates and Beneficiaries” in Estate Planning in Depth (ALI-ABA Philadelphia, PA, 2004, 2005)
Latest News
- 60 Attorneys from McLane Middleton Recognized in 2025 Best Lawyers in America (August 19, 2024)
- McLane Middleton Receives Band 1 Ranking in Chambers High Net Worth Guide 2024 (July 22, 2024)
- 37 McLane Middleton Lawyers Included in Super Lawyers (October 17, 2023)
- 57 Attorneys from McLane Middleton Recognized in 2024 Best Lawyers in America (August 17, 2023)
- McLane Middleton Receives Band 1 Ranking in Chambers High Net Worth Guide 2023 (July 20, 2023)
- 59 Attorneys from McLane Middleton Recognized in 2023 Best Lawyers in America (August 18, 2022)
- 12 McLane Middleton Attorneys Included in Boston Magazine’s Top Lawyers of 2021 (November 29, 2021)