tag:blogger.com,1999:blog-49682986192949730712024-03-14T03:49:49.593-04:00Elder Law and Estate Planning UpdateThe Blog of the LL.M. Program in Estate Planning and Elder LawShaunhttp://www.blogger.com/profile/02726674828146408492noreply@blogger.comBlogger33125tag:blogger.com,1999:blog-4968298619294973071.post-75457170610129577022016-04-20T19:07:00.001-04:002016-04-20T19:07:45.825-04:00Aging in Community As Opposed to Aging in Place<!--[if gte mso 9]><xml>
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It was not so long ago that the mantra for those facing
decisions about where to live in one’s advanced years was “age in place.”
Today, however, the mantra has changed from aging in place to aging in a
community of your own choosing.</div>
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Credit for this trend is given to the Boomers who have never
been known to enter a next phase of aging quietly. There are several books
devoted to providing guidance if this is something you are interested in
finding out more about. One example is <i style="mso-bidi-font-style: normal;"><a href="http://www.amazon.com/Your-Quest-Home-Guidebook-Community/dp/1494935562">Your
Quest for Home: A Guidebook to Find the Ideal Community for Your Later Years</a>,
</i>written by Marianne Kilkenny. Ms. Kilkenny is also the founder of Women for
Living in Community which spearheads the notion of intentional communities which
can run a gamut from shared homes to cohousing communities and affinity
communities. Another example is <i style="mso-bidi-font-style: normal;"><a href="http://www.amazon.com/Little-Help-Our-Friends-Community/dp/0826519881/ref=pd_bxgy_14_img_3?ie=UTF8&refRID=17TPG4C5DH7PGGRQ5XQ4">With
A Little Help From My <span style="font-style: normal;">Friends</span></a></i>, written
by Beth Baker, a journalist who tells the story in this book “of people
devising innovative ways to live as they approach retirement, options that
ensure they are surrounded by a circle of friends, family, and neighbors.”</div>
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Leaders in the cohousing movement are husband and wife
architect team Charles Durrett and Kathryn McCamant who own <a href="http://www.cohousingco.com/">The Cohousing Company</a>, a full-service
architectural firm credited with bringing the cohousing concept to the U.S. They
are also the architects of the first cohousing community built in
the United States: Muir Commons in Davis, California.<span style="mso-spacerun: yes;"> </span>The Cohousing Company not only provides architectural
services, but it also offers workshops for cohousing groups to help determine
the feasibility of a site, establish design priorities, build group consensus,
determine what the community needs in a common house, and overall plan for
project success. Books on this topic are available at their <a href="http://www.cohousingco.com/cohousing-books/">website</a>.</div>
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Affinity or niche living communities cater to people with
common interests or backgrounds, including ethnicity. Examples of affinity
communities are those based on <a href="http://www.aplaceformom.com/senior-care-resources/articles/lgbt-retirement-communities">sexual
orientation</a>, <a href="http://www.bankrate.com/finance/retirement/retirement-communities-university-ties-1.aspx">university
affiliation</a>, <a href="http://www.opb.org/news/article/npr-mahjong-night-at-the-retirement-home-west-meets-east-in-senior-housing/">Chinese
American background</a>, and<a href="http://www.aplaceformom.com/blog/9-14-15-culture-specific-senior-living/"> Indian
American background</a> to name just a very few.</div>
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As you can see, and in the words of recent AARP <a href="https://www.google.com/search?q=bob+dylan+on+the+cover+of+aarp&tbm=isch&imgil=6XS3LuCMGr6laM%253A%253BY1uz7iR0cEWFhM%253Bhttp%25253A%25252F%25252Fwww.latimes.com%25252Fentertainment%25252Fmusic%25252Fposts%25252Fla-et-ms-dylan-cover-aarp-magazine-20150122-story.html&source=iu&pf=m&fir=6XS3LuCMGr6laM%253A%252CY1uz7iR0cEWFhM%252C_&usg=__3GfzioXXdgwf3zlYwebOc0-6FUs%3D&biw=1583&bih=733&ved=0ahUKEwjwppGxqJ7MAhUBWh4KHX2aBFwQyjcIJg&ei=cgkYV_ClEoG0ef20kuAF#imgrc=6XS3LuCMGr6laM%3A">cover
boy</a> Bob Dylan, the times they are a changing.</div>
Renee R.http://www.blogger.com/profile/14381569781468249138noreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-31336375724292126182016-02-22T15:36:00.000-05:002016-02-22T15:44:14.726-05:00Aging with a Plan: How a Little Thought Today Can Vastly Improve your Tomorrow<!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
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I wanted to write about a book that we recently ordered for
our Library -- <i style="mso-bidi-font-style: normal;">Aging with a Plan: How a
Little Thought Today Can Vastly Improve your Tomorrow</i>, published in 2015 by
Praeger. This book is written by Law Professor Sharona Hoffman who teaches
health law at Case Western Reserve University School of Law and who also has an
LLM in Health Law.</div>
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The following excerpt from the book’s abstract is enticing: </div>
<br />
“Using an interdisciplinary approach, <i>Aging with a Plan: How a Little
Thought Today Can Vastly Improve Your Tomorrow</i> develops recommendations for
building sustainable social, legal, medical, and financial support systems that
can promote a good quality of life throughout the aging process. Chapters
address critical topics such as retirement savings and expenses, residential
settings, legal planning, the elderly and driving, long-term care, coordinated
medical care, and end-of-life decisions. The author combines analysis of recent
research on the challenges of aging with engaging anecdotes and personal observations.”<br />
<br />
The reviews for this book have emphasized the practicality of the author’s
approach. On her faculty <a href="http://www.thefacultylounge.org/2015/07/aging-with-a-plan.html">page</a>,
Professor Hoffman discusses her motivation for writing. In a two-year span, she
lost her parents, her mother-in-law, and then her husband was diagnosed with
Parkinson’s. At the end of this period, she realized that she had a lot of
knowledge to share, and she wanted to put her years of troubles “to good use
helping others. Writing this book seemed like a natural choice.”<b> </b>
For those of us beginning elder law practices, the many anecdotes based on the
author’s experiences may provide useful insights that may help us to empathize with our
clients. Renee R.http://www.blogger.com/profile/14381569781468249138noreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-7758544060661254932016-01-18T17:49:00.000-05:002016-01-18T17:49:58.907-05:00Out with the Old<!--[if gte mso 9]><xml>
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Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
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<![endif]-->An <a href="http://www.nytimes.com/2016/01/05/health/a-twist-on-caring-for-a-parent-move-into-the-home.html?ref=topics&_r=0">article</a>
in the January 4,<sup> </sup>2016 issue of the New York Times (NYT), entitled “A
Twist on Caring for the Parent: Move into the Home” had a startling statistic
taken from a 2015 <a href="http://www.caregiving.org/wp-content/uploads/2015/05/2015_CaregivingintheUS_Executive-Summary-June-4_WEB.pdf">study</a>
by the National Alliance for Caregiving (NAC) and the AARP Public Policy
Institute:<span style="mso-spacerun: yes;"> </span>caregivers over age 75 spend
34 hours a week assisting their elders.<span style="mso-spacerun: yes;"> </span><br />
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The NYT article described the response of one son who saw
the writing on the wall with regard to the increasingly heavy demands of
caregiving for his mother, and took the step of moving into the same continuing
care retirement community that housed his mother. Allen Geiwitz, 71, and his
mother, Mrs. Geiwitz, 95, each have a one-bedroom independent living apartment
right down the hall from each other that enables Mr. Geiwitz to supervise his
mother’s medication schedule, have dinner with her most evenings, and still
have time for his own life.</div>
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They both pay $2,115 in monthly rent at Glen Meadows, a
nonprofit continuing care retirement community operated by Presbyterian Senior
Living, which includes meals, activities, housecleaning, laundry and some
transportation. Studio apartments cost less, semidetached patio homes more.</div>
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Although not yet a craze, perhaps something to keep our eye
on.</div>
Renee R.http://www.blogger.com/profile/14381569781468249138noreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-85455627695442230292015-06-25T16:14:00.002-04:002015-07-15T19:54:25.143-04:00Human-Only Cemeteries May Soon No Longer Discriminate Based on Species in MassachusettsIf Massachusetts state Representative Nick Collins, a Democrat from Boston, gets his way, <a href="http://boston.cbslocal.com/2015/06/24/mass-bill-would-allow-pets-to-be-buried-with-owners/">y</a><a href="http://boston.cbslocal.com/2015/06/24/mass-bill-would-allow-pets-to-be-buried-with-owners/">ou will soon have the option of being buried alongside your dearly beloved</a> . . . cat.<br />
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<a href="http://3.bp.blogspot.com/-5d1CfWSZDfg/VYxgxN7WvAI/AAAAAAAAAfE/jEk2b1xFUMQ/s1600/pet%2Bcemetery.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="132" src="http://3.bp.blogspot.com/-5d1CfWSZDfg/VYxgxN7WvAI/AAAAAAAAAfE/jEk2b1xFUMQ/s200/pet%2Bcemetery.jpg" width="200" /></a><a href="https://malegislature.gov/Bills/189/House/H3272">A bill</a> currently under consideration at the State House would allow for cemeteries to designate an area "for the co-internment of both human and animal remains," making Massachusetts the fifth state to allow for such inter-species burial arrangements. At present, human cemeteries in the state are not permitted to bury animal remains; likewise, humans cannot opt to be buried in an animal cemetery. This prohibition forces pets and owners to be ripped apart for all eternity, defying the heavenly edict "What God has joined together, let no man put asunder"--that was about pet ownership, yes?</div>
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Not surprisingly, perhaps, there is some opposition to the proposed legislation. Guy Glodis of the State Cemetery Association expressed that there were "environmental concerns, sanitary concerns, religious concerns" to consider. However, the bill's legislative sponsor claims that no cemetery would be <i>forced</i> to accept animal burials. Arguing for the other side, Cheryl Traversi of the Animal Rescue League of Boston, makes this point: "This is your daily companion. It makes sense that you would want to be buried with your animal." </div>
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To learn more about this recent trend in other states, check out this <a href="http://www.npr.org/2014/06/21/321670083/mans-best-friend-to-the-end-resting-in-peace-beside-your-pet">NPR coverage</a>. </div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-16554534630538270382015-06-18T16:44:00.002-04:002015-06-18T16:44:40.905-04:00Renewed Interest in an Old Advance Directive <a href="http://3.bp.blogspot.com/-H9Er4VJavzE/VYMs1g10COI/AAAAAAAAAe0/fbPfoFKJ0es/s1600/no_food.zp41275.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="1" height="200" src="http://3.bp.blogspot.com/-H9Er4VJavzE/VYMs1g10COI/AAAAAAAAAe0/fbPfoFKJ0es/s200/no_food.zp41275.jpg" width="173" /></a><span style="color: black;">VSEDs--short for "voluntarily stopping eating and drinking"--are being reconsidered as a method for managing the end-of-life care of patients who die with some form of dementia. With one in three seniors facing dying with mental impairments, finding strategies to allow for a humane death are becoming increasingly important. Historically, VSEDs have been used to hasten death in terminally ill patients suffering from conditions such as Lou Gehrig's disease, though in those cases patients are able to maintain cognitive function as they physically decline.</span><br />
<br />
Presently, VSED requests for those with Alzheimer's are uncommon and untested as they may present legal and practical problems. A caretaker, for example, may want to honor a patient's request for a drink. Additionally, in many states, asking for water--even if the patient is demented--functions as a revocation of the advance directive. Nevertheless, <span style="color: black;"><a href="http://www.abajournal.com/magazine/article/increased_awareness_of_alzheimers_disease_is_prompting_a_new_push_to_use_an/?utm_source=feeds&utm_medium=rss&utm_campaign=site_rss_feeds">ABA Journal predicts</a> that with 5 million patients currently suffering from Alzheimer's disease, VSEDs will likely play an increasing role in advance directive plans. </span><br />
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<br />Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-91069497995959755792015-06-04T13:16:00.001-04:002015-06-19T16:58:47.541-04:00Retirement Taking on a Cyclical Pattern TodayAccording to <a href="http://www.fa-mag.com/news/longevity--the-new-paradigm--in-retirement-planning-21924.html?issue=247">a recent piece</a> in <i>Financial Advisor Magazine, </i>the model of retirement to which we've all grown accustomed will soon go the way of the dodo thanks to a number of unseen forces over which we have no control.<br />
<br />
<a href="http://4.bp.blogspot.com/-Qfb_MjXwv58/VXCHETMEteI/AAAAAAAAAeE/h8Yeyg7uLpc/s1600/cycle.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="200" src="http://4.bp.blogspot.com/-Qfb_MjXwv58/VXCHETMEteI/AAAAAAAAAeE/h8Yeyg7uLpc/s200/cycle.jpg" width="200" /></a>The model of retirement that came about in the 1940s and 1950s looked like this: retire at 62 and receive a gold watch, a pension, and a Social Security check. Today's model varies from that for a good reason and a bad reason. The good reason is that people are living longer than they ever have, with the average life expectancy for a man in good health at age 65 now at 86.6 years and 88.8 years for a woman. This means, though, that people must postpone their retirement dates in order to have the funds needed to support themselves into their longer lifespans.<br />
<br />
The bad reason is that automation is destroying traditional jobs, with one University of Oxford study predicting that half of today's occupations will be displaced by automation in the next decade or two. This means that individuals' work lives will out of necessity take on a cyclical character: as careers become obsolete, new skills must be learned and new occupations must be taken on. People can expect to be in and out of the workforce for much of their lives and as a result will have to retire later in life.<br />
<br />
The author of the article managed to express this rather grim news pretty cheerily when he reached this conclusion: financial planners should expand their traditional areas of expertise--saving for college for children, buying houses, handling insurance needs, etc.--to include a form of retirement planning which will help their clients "thrive in their new cyclic lifelines."Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-88964082422091805142015-05-20T16:34:00.003-04:002015-05-20T16:38:06.089-04:00People Should Expect Smaller Inheritances in the Future<div class="separator" style="clear: both; text-align: left;">
<a href="http://3.bp.blogspot.com/-wCtrdBdoGog/VVznLmvy1TI/AAAAAAAAAdM/bqzprK2bO0k/s1600/inheritance.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="132" src="http://3.bp.blogspot.com/-wCtrdBdoGog/VVznLmvy1TI/AAAAAAAAAdM/bqzprK2bO0k/s200/inheritance.jpg" width="200" /></a>According to a <a href="http://www.huffingtonpost.com/buck-wargo/americans-are-leaving-less-money-in-their-wills-but-not-for-the-reason-you-think_b_7259694.html">recent estate planning survey conducted by HSBC</a>, only 9 percent of individuals plan to save as much money as possible to leave to their descendants. This doesn't mean that they're unconcerned with younger generations, though--just that they're more inclined to give money in the form of a "living inheritance." 43 percent of U.S. retirees actually continue to provide regular financial support to at least one other person, with 10 percent of those dependents being adult children. </div>
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One commentator has pointed out that retirees aren't planning to spend the money on themselves. Instead, they want to "live and experience the results of their legacy planning, be it with their children, grandchildren, or others." They are also concerned with losing money to estate taxes. </div>
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Individuals seem to be unaware of this trend, though, with 29 percent of those surveyed expecting their inheritance to fully or partially fund their retirement. Additionally, 59 percent of working-age Americans plan to leave a legacy for their children, but less than a third actually report receiving one. </div>
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The takeaway from the survey is that individuals should not rely on an inheritance when financially planning for their own retirement.</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-43461481619064818412015-05-06T16:18:00.002-04:002015-05-21T09:43:57.539-04:00New Legislation Allows Disabled Individuals to Save Money in Tax-Free Accounts<div style="margin-bottom: .0001pt; margin: 0in;">
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<span style="font-family: Arial, sans-serif; font-size: 10pt;">In December of 2014, <a href="http://wealthmanagement.com/estate-planning/what-does-able-mean?page=1">Congress
passed and President Obama signed a law called the Achieving a Better Life Act
(ABLE)</a>, which went into effect in 2015. This piece of legislation allows
individuals with disabilities to set aside money in a tax-free account to be
used towards their long-term disability expenses. The account's benefit is that
it allows for tax-free growth for savings and tax-free distributions when funds
are used towards disability expenses. <o:p></o:p></span></div>
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<a href="http://2.bp.blogspot.com/-CKyiwqGSBYI/VUp22R0vQRI/AAAAAAAAAc4/olyn-rnyutA/s1600/wheelchair.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="200" src="http://2.bp.blogspot.com/-CKyiwqGSBYI/VUp22R0vQRI/AAAAAAAAAc4/olyn-rnyutA/s200/wheelchair.png" width="200" /></a><span style="font-family: Arial, sans-serif; font-size: 10pt;">So long as the money in this
account does not exceed $100,000, it does not jeopardize Medicaid or other
federal benefits, like SSDI payments. <o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 10pt;">In order to qualify to set up an
account, one must be entitled to benefits based on blindness or disability
under one of two titles of the Social Security Act and the blindness or
disability must have occurred before the age of twenty-six. Alternatively, an
individual can apply for a "disability certification" verifying that
he or she has a "medically determinable physical or mental impairment(s)
which can be expected to result in death or which has lasted or can be expected
to last for a continuous period of not less than 12 months" or is blind and
that the blindness or disability occurred before the age of twenty-six. <o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 10pt;">An ABLE account can only be used
for qualified disability expenses. These include but are not limited to:
education, housing, transportation, health, and prevention and wellness. <o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 10pt;">There are some limitations to ABLE
that are worth mentioning. For example, earnings from the account that are not
used on disability expenses are treated as income, in addition to a ten percent
tax penalty. Nonetheless, this legislation is still considered a big step
forward for disability advocates. <o:p></o:p></span></div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-61116765445337626582015-04-22T16:44:00.001-04:002015-04-22T16:44:46.378-04:00House Votes to Repeal Estate Tax Last week, <a href="http://www.nytimes.com/2015/04/17/us/politics/house-votes-to-repeal-estate-tax.html?_r=0">the House voted to repeal the federal tax levied </a>on estates worth more than $5.43 million for an individual or $10.86 million for a couple. Estates valued at levels higher than these are taxed at rates of up to forty percent. The vote came out to 240 to 179; as expected, it was divided largely on party lines. In reality, though, this tax will almost definitely remain on the books. Even if the Senate voted in its favor--which is extremely unlikely--the President would certainly veto it.<br />
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<a href="http://3.bp.blogspot.com/-3DATxO4J5ng/VTgGV12wc9I/AAAAAAAAAcM/RVxF7jOMJBU/s1600/Lyman_Estate%2C_Waltham%2C_Massachusetts_-_front_facade.JPG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://3.bp.blogspot.com/-3DATxO4J5ng/VTgGV12wc9I/AAAAAAAAAcM/RVxF7jOMJBU/s1600/Lyman_Estate%2C_Waltham%2C_Massachusetts_-_front_facade.JPG" height="150" width="200" /></a></div>
Republican opponents of what they refer to as "the death tax" argued that farmers and small-business owners were unfairly burdened. John A. Boehner, the House Speaker, argued that it deprived them of the opportunity to pass something on to their children and grandchildren. Proponents of the estate tax, however, argued that repealing it would cost the Treasury $14.6 billion in the year 2016 alone, and $269 billion over 10 years.<br />
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At the end of the day, though, the tax's repeal would offer little for the majority of Americans. It only accounts for 0.2 percent of deaths anticipated in the United States.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-65150234920029195412015-04-16T18:17:00.002-04:002015-04-17T09:00:03.733-04:00Regulations Proposed to Protect Retirement Accounts<a href="http://1.bp.blogspot.com/-fC8-tYd8XvI/VTA08rtrJDI/AAAAAAAAAb8/aWjz3OWsdSM/s1600/download.jpeg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://1.bp.blogspot.com/-fC8-tYd8XvI/VTA08rtrJDI/AAAAAAAAAb8/aWjz3OWsdSM/s1600/download.jpeg" height="175" width="200" /></a><a href="http://www.nytimes.com/2015/04/15/your-money/financial-services-rules-to-protect-retirement-savings.html">Federal regulators have proposed rules</a> intended to protect investors' retirement savings accounts from investment planners who do not always act with their customers' best interests in mind. Drawing on academic research, the White House has found that lack of investor protection has cost investors $17 billion annually. Proposed rules would close some of the loopholes which allow brokers to avoid taking on fiduciary responsibilities when giving advice on retirement accounts.<br />
<br />
These rules would would update the Employee Retirement Income Security Act, which was enacted in 1974, when many retirees could still rely on pensions. Today, retirees are increasingly dependent on a 401(k). They become especially vulnerable when they turn a 401(k) account, previously managed by their employer, into an individual retirement account. Brokers who advise them on that transaction do not necessarily have to act with their customers' best interests in mind; this can lead to the loss of thousands of dollars for retirees who may end up paying higher commissions as a result. Erisa, as it is currently written, does require that brokers act according to a fiduciary duty when dispensing advice, but "advice" is narrowly defined. The proposed rules would broaden the meaning of advice to include any professional receiving compensation for providing individualized advice.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-430106064129446232015-03-03T16:02:00.001-05:002015-03-03T16:03:34.032-05:00Federal Government to Change Nursing Home Rating Determinations<a href="http://i2.cdn.turner.com/money/dam/assets/130408180258-nursing-home-cost-1024x576.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://i2.cdn.turner.com/money/dam/assets/130408180258-nursing-home-cost-1024x576.jpg" height="112" width="200" /></a>The federal government <a href="http://www.nytimes.com/2015/02/13/business/government-will-change-how-it-rates-nursing-homes.html?_r=0">recently announced</a> that it will soon become more difficult for nursing homes to earn coveted four- and five-star ratings. Currently, homes are rated on a scale from one to five; their scores are made available to the public on <a href="http://www.medicare.gov/nursinghomecompare/search.html?AspxAutoDetectCookieSupport=1">this website</a>. The rating system has been criticized in the past, with its detractorts claiming it relies too heavily on unverified data provided by the nursing homes themselves and not audited by the government.<br />
<br />
Nursing homes in response have expressed concern that the new rating system will send the wrong message to customers, with one representative stating that if scores plummet suddenly under the new standards, patients and their families will think that quality has declined, even if the homes have actually improved.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-5463094271802538932015-02-20T17:00:00.000-05:002015-02-24T10:05:05.068-05:00Moments of Lucidity and Legal Capacity<div class="separator" style="clear: both; text-align: center;">
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<a href="http://1.bp.blogspot.com/-FhjcdA9EqeI/VOyQLFPkrxI/AAAAAAAAAZg/jDH0RrGZMsw/s1600/diminished-capacity.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://1.bp.blogspot.com/-FhjcdA9EqeI/VOyQLFPkrxI/AAAAAAAAAZg/jDH0RrGZMsw/s1600/diminished-capacity.jpeg" height="320" width="250" /></a></div>
<br />
<br />
One particularly tricky patch of terrain that attorneys who deal with older clients must navigate is determining when "moments of lucidity"can support a finding of "legal capacity." <a href="http://lawprofessors.typepad.com/elder_law/">One law professor </a>exhorts attorneys to exercise caution, noting that they "may spend too much time being impressed by a client's ability to remember who is the president or the names of their children, and too little time asking more probing questions."<br />
<br />
Assessing in these situations can be difficult, especially when clients still in the early phases of dementia can suffer from impairments that are not easily recognizable. Fortunately, <a href="http://www.apa.org/pi/aging/programs/assessment/">there are handbooks </a>available put together through a joint effort of the American Psychological Association and the American Bar Association for determining a client's legal capacity, one dedicated to attorneys, one to psychologists, and another to judges.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-10222345685287725122015-01-21T15:23:00.001-05:002015-01-21T15:23:26.605-05:00New Jersey Considers "Aid in Dying" BillLast November, <a href="http://www.app.com/story/news/politics/new-jersey/2015/01/18/christie-opposes-aid-dying-proposal/21883581/">the New Jersey state Assembly passed an "aid in dying bill" with a 41-31 vote</a>. The bill was sent to the full Senate in December by the Senate health committee, but with no recommendation on whether to enact it. The bill would allow terminally ill patients (those diagnosed with having six or fewer months left to live) to obtain medication they could self-administer to end their lives. The bill would require a patient to make two oral requests at least fifteen days apart from his or her attending physician along with an additional written request. A consulting physician would also have to sign off. As another precautionary measure, there would have to be at least one witness to the request who is neither a relative nor a beneficiary of the patient's estate.<br />
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<a href="http://3.bp.blogspot.com/-aZS0384WopQ/VMAHfXJBQsI/AAAAAAAAAYY/vPEyHXyj7b0/s1600/pills.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><span style="color: black;">G<img border="1" src="http://3.bp.blogspot.com/-aZS0384WopQ/VMAHfXJBQsI/AAAAAAAAAYY/vPEyHXyj7b0/s1600/pills.png" height="200" width="126" /></span></a></div>
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Governor Christie has expressed his own concerns about the bill, stating that it could lead to a "slippery slope." Historically, Christie has been against such "aid in dying" laws, opposing the concept in his 2009 and 2013 runs for governor.<br />
<br />
New Jersey Assemblyman John Burzichilli, D-Gloucester, a main proponent of the bill, said that discussions were continuing in the Senate and that the bill was"very, very close" to having the majority required to pass. If it does pass, though, it will still not have a veto-proof majority and will require Gov. Christie's signature--an unlikely event in the short-term given his public doubts about the bill.<br />
<br />
Were the bill to become law, <a href="http://www.nytimes.com/2014/02/08/us/easing-terminal-patients-path-to-death-legally.html?_r=0">New Jersey would join five other states </a>which have so far legalized such "aid in dying" laws. </div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-21996366081808106632014-10-22T10:40:00.000-04:002014-11-13T10:48:35.852-05:00Possible Effects of New Scientific Research on End-of-Life Cases<h2 style="background-color: white; color: #212121; font-family: Arial, sans-serif; line-height: 18px; margin-bottom: 15px; padding: 0px;">
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<span style="font-size: small; font-weight: normal;"><a href="http://www.kurzweilai.net/hidden-brain-signatures-of-consciousness-in-vegetative-state-patients-discovered?utm_source=KurzweilAI+Daily+Newsletter&utm_campaign=5569c51b79-UA-946742-1&utm_medium=email&utm_term=0_6de721fb33-5569c51b79-282075554"><span style="color: blue;">Scientists at the University of Cambridge </span></a>have
discovered that some patients diagnosed as being in a persistent vegetative
state can have "hidden brain signatures" of consciousness, even when
the patient has the appearance of being in an unconscious state. </span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; margin-bottom: 11.25pt;">
<span style="font-size: small; font-weight: normal;"><br />
Specifically, the study found the following:</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; margin-bottom: 11.25pt;">
<span style="font-size: small; font-weight: normal;"><br />
"Although unable to move and respond, some patients in a vegetative
state are able to carry out tasks such as imagining playing a game of tennis,
the scientists note. Using a functional magnetic resonance imaging (fMRI)
scanner, researchers have previously been able to record activity in the
pre-motor cortex, the part of the brain that deals with movement, in apparently
unconscious patients asked to imagine playing tennis."</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; margin-bottom: 11.25pt;">
<span style="font-size: small; font-weight: normal;"><br />
Scientists hope to use this "tennis test" to figure out which
ostensibly vegetative patients may in fact have some conscious awareness.
This may be a new consideration to take into account in the writing of advance
directives. </span></div>
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</h2>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-31945845761580071262014-09-24T18:23:00.000-04:002014-09-24T18:27:36.771-04:00Putting a Price on Priceless Art for Your Estate Plan<!--[if gte mso 9]><xml>
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<![endif]--><span style="mso-tab-count: 1;"> </span><a href="http://online.wsj.com/articles/divorce-death-and-divvying-up-the-art-1411333013">This week’s Wall Street Journal </a>covers a topic all of us have probably worried about <br />
<div style="text-align: justify;">
<a href="http://4.bp.blogspot.com/-tnGQddBkD5c/VCNDXgKEnTI/AAAAAAAAAUI/FoViXAtJXhM/s1600/artwork.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="1" src="http://4.bp.blogspot.com/-tnGQddBkD5c/VCNDXgKEnTI/AAAAAAAAAUI/FoViXAtJXhM/s1600/artwork.gif" height="150" width="150" /></a>sometime or other: how to account for a $10 million Rembrandt in our estate
plan. Fortunately, there are steps to take to ensure that our wishes are met
and our tax burden is minimized. First off, one must be careful not to sidestep
the law. If beneficiaries simply walk into a decedent’s home and pull artwork
off the wall before an estate clears probate, they can be held criminally
liable.<br />
<br />
Another item to bear in mind is that one must account for the value of
artwork when designating beneficiaries. For example, if half
of your $20 million estate is that $10 million Rembrandt, and
you choose to leave it to Susie and the rest of your estate to Charley, Charley
may get stuck with a tax hit for the painting. In a case like this, the will should specify
that each party must pay his or her share of the estate tax. </div>
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<br />
For a more
in-depth treatment on the matter, you can consult the article <a href="http://online.wsj.com/articles/divorce-death-and-divvying-up-the-art-1411333013">here</a>. </div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-6953692020619359732014-09-10T12:46:00.002-04:002014-09-18T12:13:28.249-04:00A New Estate Tax Proposal to Address Wealth Inequality<div class="MsoNormal" style="text-align: left; text-indent: 0.1in;">
<a href="http://2.bp.blogspot.com/-FXBPQOtrFaQ/VBB6RQik_4I/AAAAAAAAAS8/lmq_BGR5RRQ/s1600/tax.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://2.bp.blogspot.com/-FXBPQOtrFaQ/VBB6RQik_4I/AAAAAAAAAS8/lmq_BGR5RRQ/s1600/tax.png" height="152" width="200" /></a> Bernie Sanders, an independent
senator from Vermont, has published a <a href="http://www.huffingtonpost.com/rep-bernie-sanders/a-progressive-estate-tax_b_5784892.html">new opinion piece in the Huffington Post</a> addressing the need for increased estate taxes for the wealthiest
Americans. Sanders believes that new estate tax laws are needed to reduce income
inequality in the United States, and he cites a number of statistics to support
his cause, such as the fact that the top one percent owns about 37 percent of
our nation’s total wealth, while the bottom 60 percent owns only 1.7 percent.
In addition to wealth disparity, Sanders points out that income gains have
unevenly benefited the already affluent, with 95 percent of all gains going to
the top 1 percent since 2008.</div>
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Greater estate taxes on the rich,
Sanders argues, would not only reduce wealth inequality, but lower the national
debt and raise money for investments in infrastructure and education. His
proposal includes a tax rate of 40 percent for estates worth over 3.5 million,
50 percent for estates worth more than $10 million and less than $50 million,
and 55 percent for estates worth more than $50 million. Additionally, there
would be a billionaire’s surtax of 10 percent, which would be applicable to the
less than 500 American families whose combined wealth totals over $2 trillion. The
first $3.5 million of an individual’s estate would be exempt from taxes, meaning that 99.7 percent of Americans would not
have to pay an estate tax. </div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-76110840260596918922014-07-24T11:06:00.003-04:002014-07-24T11:06:55.467-04:00Access to Digital Assets After Death Is About to Get Easier<a href="http://3.bp.blogspot.com/-EqlO4BOnlvk/U9EdmCuwH_I/AAAAAAAAAd8/LIv1wMxVxVU/s1600/giant+key.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/-EqlO4BOnlvk/U9EdmCuwH_I/AAAAAAAAAd8/LIv1wMxVxVU/s1600/giant+key.png" /></a>Digital assets can be a thorny issue for estate planning. Probate law has not kept up with technology, and often fails to resolve who is able to access digital assets such as email accounts. This <a href="http://wnellmestateupdate.blogspot.com/2014/03/the-digital-death-conundrum.html">digital conundrum</a> may be on the verge of a solution.<br />
<br />
The Uniform Law Commission recently <a href="http://www.uniformlaws.org/NewsDetail.aspx?title=Uniform%20Fiduciary%20Access%20to%20Digital%20Assets%20Act%20Approved">approved </a>a <a href="http://www.uniformlaws.org/shared/docs/Fiduciary%20Access%20to%20Digital%20Assets/2014am_ufadaa_draft.pdf">Uniform Fiduciary Access to Digital Assets Act</a>. As the name implies, the act would allow fiduciaries such as estate executors and trustees to have access to digital assets belong to the persons they represent. The Uniform Act solves the problem of who can access digital assets by using the concept of "media neutrality."<br />
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Media neutrality works by analogizing digital assets to tangible ones. If a fiduciary would have access to a tangible asset, that fiduciary will also have access to a similar type of digital asset.<br />
<br />
The Act has received a <a href="http://www.sofloridaestateplanning.com/2014/07/articles/estate-planning-1/uniform-law-commission-approves-uniform-fiduciary-access-to-digital-assets-act/">positive response</a> from some corners, but other observers have concerns. For instance, Gerry Beyer at the <a href="http://lawprofessors.typepad.com/trusts_estates_prof/">Wills Trusts and Estates Prof Blog</a> worries that media neutrality may <a href="http://lawprofessors.typepad.com/trusts_estates_prof/2014/07/the-downside-to-media-neutrality.html">override the deceased's wishes and make private information public</a>.<br />
<br />
The Act would make digital assets accessible to fiduciaries by default. But it would also allow account holders to affirmatively maintain their privacy. It defers to an account holder's privacy choices as expressed in a document (such as a will or trust), or online by an affirmative act separate from the general terms-of-service agreement.<br />
<br />
Whether the Act would simplify estate planning in the digital age or create more headaches remains to be seen. Because the Act is only a model code, no one knows for sure how media neutrality will play out, and we won't find out until a state adopts the Act into law.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-141423483541669742014-06-03T12:19:00.002-04:002014-06-03T12:19:32.933-04:00Florida Court Considers Whether Human Remains Are Estate Property<!--[if gte mso 9]><xml>
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<![endif]--><span style="font-size: small;"><span style="font-family: inherit;"><a href="http://3.bp.blogspot.com/-UTw8Nm9aDfo/U43zuzlBXuI/AAAAAAAAAdU/BcBMC2JVtx8/s1600/URN.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://3.bp.blogspot.com/-UTw8Nm9aDfo/U43zuzlBXuI/AAAAAAAAAdU/BcBMC2JVtx8/s1600/URN.png" /></a><span style="line-height: 115%;">Juan
Antúnez of the <a href="http://www.flprobatelitigation.com/">Florida Probate & Trust Litigation Blog</a> reports on an odd case out of Florida. A father wants his deceased son's <a href="http://www.flprobatelitigation.com/2014/05/articles/new-probate-cases/practice-procedure/4th-dca-are-a-deceased-sons-ashes-property-and-thus-subject-to-5050-partition-between-his-divorced-parents/">ashes declared property and divided</a> between him and the deceased's mother along with the rest of the deceased's estate.</span></span></span><br />
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;"><br /></span></span></span>
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;">Twenty-three-year-old Scott Wilson died in 2010. His divorced parents agreed to cremate his remains, but have yet to agree on what to do with the ashes. Deadlocked in court, Wilson's father suggested a compromise to the court: split the ashes between him and Wilson's mother so that each could choose where to bury part of Wilson's remain. To make the compromise work, Wilson's father argued that the ashes were property includable in Wilson's estate and subject to partition between Wilson's father and mother.</span></span></span><br />
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;"><br /></span></span></span>
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;">The court rejected the property argument. The issue was one of first impression for the court, and the judge turned to English common law for an answer, quoting from Blackstone for the proposition that human remains are beyond the reach of property law. </span></span></span><br />
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;"><br /></span></span></span>
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;">The facts of this particularly case may be odd, but disputes over the remains of a deceased family member are not uncommon. According to Ant</span><span style="line-height: 115%;">únez, the real problem in the Wilson case is the lack of any "mechanism under Florida law for resolving the kind of burial dispute represented by this case." </span></span></span><br />
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;"><br /></span></span></span>
<span style="font-size: small;"><span style="font-family: inherit;"><span style="line-height: 115%;">For an answer, </span><span style="line-height: 115%;">Ant</span><span style="line-height: 115%;">únez points to the article <a href="http://digitalcommons.law.wne.edu/cgi/viewcontent.cgi?article=1082&context=lawreview"><i>Uniform Acts-Can the Dead Hand Control the Dead Body? The Case for a Uniform Bodily Remains Law</i></a>. This article "provides a detailed, well-researched and thoughtful proposed statute from beginning to end."</span></span></span><br />
<span style="font-size: small;"><span style="font-family: inherit;"><br /></span></span>
<span style="font-size: small;"><span style="font-family: inherit;"><i>Uniform Acts-Can the Dead Hand Control the Dead Body? The Case for a Uniform Bodily Remains Law</i>, written by <a href="http://www1.law.wne.edu/">Western New England University School of Law</a> student <a href="http://www.admlawfirm.com/tracie-m-kester.html">Tracie Kester</a>, won the 2006 William J. Pierce Award from the National Conference of Commissioners on Uniform State Laws. </span></span><br />
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</span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br /></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-6947871536057778222014-05-20T11:09:00.002-04:002014-05-20T11:09:57.408-04:00Delaware Bill Seeks to Resolve Issue of Access to Digital Assets after Death<div style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;">
<a href="http://3.bp.blogspot.com/-R5xoLdj_8PU/U3tue-eZ9TI/AAAAAAAAAc8/6xrOP2TWrD0/s1600/emails.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/-R5xoLdj_8PU/U3tue-eZ9TI/AAAAAAAAAc8/6xrOP2TWrD0/s1600/emails.png" height="200" width="188" /></a><a href="http://www.wdde.org/">Delaware Public Media</a> reports that the Delaware General Assembly is <a href="http://www.wdde.org/62065-bill-seeks-address-digital-asset-issues-estate-planning">considering a new bill that would give estate executors access to the deceased's digital accounts</a>. The bill, introduced by Rep. Darryl Scott (D-Dover), would require Internet companies to surrender control of a user's accounts to persons named in the user's will. The companies would have 30 days to grant access after receiving an executor's request, or they would face civil penalties.</div>
The bill would prevent digital assets from being lost by Internet providers deactivating accounts after a user's death and against the user's wishes.<br /> <br />
In response to privacy concerns, Rep. Scott emphasized that the proposed bill has built in safeguards. "People can designate assets that they don’t want to be included as part of their estate,” Scott said. So if you don't want people to read your email after you die, you can exclude the account from your estate.<br />
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If approved, the Delaware bill will be the first comprehensive law of its kind. Seven other states grant different levels of access.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-44805892646146497562014-05-06T12:38:00.000-04:002014-05-06T12:48:29.272-04:00Crowdfunders Pass on Estate-Planning Game
In April the ABA Journal reported on a <a href="http://www.abajournal.com/news/article/lawyer_seeks_crowdfunding_for_online_estate_planning_game/">lawyer seeking crowdfunding for an estate-planning game</a>. The lawyer behind the game is <a href="http://virtuallawpractice.org/about/">Stephanie Kimbro</a>, an estate-planning practitioner and pioneer in law practice technology. The game is <a href="http://gameonlaw.webflow.com/">Estate Quest</a>, a mystery/time-travel adventure where players take on the role of a detective who investigates the cases of people who died without estate plans. By traveling into the decedents' past, players uncover clues about what should have been included in the missing estate plans.<br />
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<div style="float-left"><iframe width="300" height="225" src="//www.youtube.com/embed/H6WbRLc8mmI" frameborder="0" allowfullscreen></iframe></div>
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Kimbro sought crowdfunding throught <a href="http://www.rockethub.com/projects/39501-game-for-legal-services-time-travel-an-estate-quest-learn-law-by-gaming" title="Rockethub.com">Rockethub.com</a>. According to her blog, <a href="http://virtuallawpractice.org/2014/02/game-for-legal-services-launched-giving-away-virtual-practice-materials-for-donations/">Virtual Law Practice</a>, Kimbro went the crowdfunding route because she wanted to "make this a game that’s free for the public to play and learn about
some basic estate planning concepts. I’m also doing this to learn about
how the crowdfund process might be used for other legal services related
projects."<br />
<br />
What Kimbro may have learned about crowdfunding is that the crowd isn't interested in educational legal games. The funding period for Estate Quest ended on May 1, and the project received $2,110, well short of the $20,000 that Kimbro requested.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-77701566282960314632014-04-22T10:57:00.000-04:002014-04-22T10:57:00.121-04:00The State of Elder Law Scholarship: SSRN ArticlesHere is a sampling of recent articles on elder law and related topics. All of these articles were posted on SSRN within the last month, so they represent the latest in elder law scholarship<i>.</i><br />
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<ul>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2423091"><i>Memento Mori: Death and Wills</i></a> by Karen J. Sneddon
<br />Abstract:<br />
<div style="margin-left: 35px;">
Death. The mere mention of the word sends shivers down the spine or provokes a nervous giggle. Modern reactions to death range from avoidance, as shown by the abundance of death euphemisms, to fascination, as shown by the number of movies and television shows centered on death, including Twilight's vampires and The Walking Dead's zombies. Estate planning is the legal environment in which a person confronts his or her mortality and participates in the formulation of his or her legacy. Contextualizing the experience as a memento mori experience promotes the function of the estate planning process, specifically the drafting of the Will. The Will is the document that nominates the representative of the testator and the guardians of the testator's minor children. The Will gives cherished mementos of a life lived. "Remember you must die" prompts reflection and contemplation.
</div>
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</li>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2426401"><i>Health Care Spending and Financial Security after the Affordable Care Act</i></a> by Allison K. Hoffman
<br />Abstract:<br />
<div style="margin-left: 35px;">
Health insurance has fallen notoriously short of protecting Americans from financial insecurity caused by health care spending. The Patient Protection and Affordable Care Act (“ACA”) attempted to ameliorate this shortcoming by regulating health insurance. The ACA offers a new policy vision of how health insurance will (and perhaps should) serve to promote financial security in the face of health care spending. Yet, the ACA’s policy vision applies differently among insured, based on the type of insurance they have, resulting in inconsistent types and levels of financial protection among Americans.
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<br />
To examine this picture of inconsistent financial protection, this Article offers a taxonomy to describe ways in which health insurance regulation can promote financial security. It then uses this taxonomy to map the effect the ACA will have on the financial security of various insured populations. Specifically, it analyzes how much a person in poor health might spend out of pocket on health care in three scenarios: a person with average coverage through an individual-market health insurance exchange, a worker with employer-sponsored insurance, and a retiree with Medicare and a supplemental insurance plan. This analysis reveals two effects. First, the ACA alleviates financial risk from health care spending to some degree in all three scenarios. But, secondly, the ACA preserves (and may even exacerbate) variability in the degree and type of financial risk remaining across the three scenarios. In effect, the ACA asserts and affirms different visions of the role of health insurance in promoting financial security for different people. This inconsistency leaves some insured especially vulnerable to spending and creates complexity that may impede insured from comprehending these points of vulnerability.
</div>
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</li>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2420601"><i>Contemporary Trusts and Estates - An Experiential Approach</i></a> by Jerome Borison, Naomi Cahn, Susan N. Gary, & Paula A. Monopoli
<br />Abstract:<br />
<div style="margin-left: 35px;">
In this essay in a special issue dedicated to teaching trusts and estates, the co-authors of Contemporary Trusts & Estates: An Experiential Approach (2d. ed. Aspen 2014) reflect on how the teaching of trusts and estates can integrate policy, practice, doctrine, and centuries of tradition. They describe the genesis of their problem-based casebook and the influence of the Carnegie Report on their choice of pedagogic framework. Each of the co-authors embraced the fundamental principles advocated by the Carnegie Report, which counsels that legal education should integrate "theoretical and practical legal knowledge and professional identity." This essay goes on to outline how the book incorporates a problem-based methodology as well as an innovative choice of ordering the chapters that tracks the chronological path of estate planning, addressing the lifetime use of trusts first, followed by issues of will validity and interpretation. Drafting exercises complement the problems as well as traditional cases that illuminate theory and practice. With chapters on planning for disability, the federal estate and gift tax, estate administration and charitable trusts as well as basic doctrine on intestacy, wills and trusts, the book reflects the contemporary challenges addressed by trusts and estates lawyers. The co-authors have found that the book’s innovative approach engages students in a way that makes the study of trusts and estates relevant and students practice-aware.
</div>
<br />
</li>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2419230"><i>Viable Solutions to the Digital Estate Planning Dilemma</i></a> by Jamie Patrick Hopkins & Ilya A. Lipin
<br />Abstract:<br />
<div style="margin-left: 35px;">
Countless people are dying without proper digital estate plans in place, leaving billions of dollars of assets unaccounted for in the digital world. This is occurring in part because individuals are often unaware that traditional estate planning tools and techniques, such as wills, are ill-equipped to handle the unique challenges of digital estate planning. As a result, the majority of Americans are vastly unprepared for their digital afterlife, unintentionally foregoing digital estate planning altogether and leaving their assets trapped in a digital purgatory.
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<br />
With the ongoing growth in our reliance on technology, interaction via social media, digitization of individual’s property, and further advancement of new Internet technologies, the amount and value of our digital assets are growing exponentially. In response to this immediate need for digital estate planning and management of digital assets, some businesses began to offer their users the ability to plan for the disposition of their digital assets upon their death. However, due to the novelty of this area of law, the business solutions currently afforded often leave more questions than answers about what happens to the individual’s digital assets, raise concerns about privacy and security, and augment disputes over their overall effectiveness in the estate plan. This Essay examines the importance and increasing prevalence of digital assets, discusses the challenges facing traditional estate planning in the growing world of digital assets, and suggests a workable strategy for the creation of a well-developed and manageable digital estate plan.
</div>
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</li>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2417285"><i>Who Said Learning Trusts & Estates Can't Be Fun?</i></a> by Gerry W. Beyer
<br />Abstract:<br />
<div style="margin-left: 35px;">
From even before their first day of law school, Texas Tech University School of Law students have the opportunity to appreciate the importance of the estate planning area and to understand that it can be both an enjoyable and rewarding area of law in which to practice. During orientation, which takes place the week before classes start, new students participate in full-day programs centered on a particular area of practice either of their own choosing or assigned by the administration. For the 2013 entering class, I was in charge of two full-day Estate Planning Tracks with a total of approximately thirty-five entering students.
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<br />
As their legal education continues, students have additional exposure, some mandatory and some optional, to estate planning topics. In my first year required Property course, I spend several days reviewing the basic principles of intestate succession and wills. Texas Tech then requires all students to complete a four-credit introductory course entitled Wills and Trusts as a condition of graduation during their second or third year. Students desiring a more sophisticated treatment may take courses such as Estate Planning, Texas Estate Administration, Guardianship, Estate and Gift Tax, Elder Law, and Marital Property. Students may also compete for a coveted position as an editor for the Estate Planning and Community Property Law Journal that Texas Tech publishes.
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<br />
This Article reveals my basic teaching philosophy and the general pedagogical techniques I employ to make Trusts and Estates topics both fun and relevant. I will then share with you the specific tools I use when teaching the introductory course as well as the advanced courses such as Estate Planning and Texas Estate Administration. It is my hope that you may be able to gain insight from my approach to enhance your own teaching and the experience you provide to your students.
</div>
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</li>
<li><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2425253"><i>Older Persons and Compromised Decisional Capacity: The Role of Public Policy in Defining and Developing Core Professional Competencies</i></a> by Marshall B. Kapp
<br />Abstract:<br />
<div style="margin-left: 35px;">
Issues frequently arise concerning the cognitive and emotional ability of older individuals to make certain legally significant decisions. In confronting these issues, the professional involvement of both attorneys and physicians (and other health care professionals), acting both individually and collaboratively, is desirable. This article describes the possible contributions of public policy in developing, through fostering innovations in medical and legal education, core competencies for physicians and attorneys that are essential to improving interprofessional collaboration on behalf of older individuals suspected of being compromised in their ability to make certain significant decisions. Additionally, ideas are suggested to address certain aspects of the current policy environment that may inhibit attorneys and physicians from optimal interprofessional interaction in this sphere.
</div>
</li>
</ul>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-83197285491458727642014-04-08T11:58:00.001-04:002014-04-08T11:59:29.589-04:00Conundrum of Material Participation for Trusts Closer to ResolutionAt the end of March, the tax court released a decision in <a href="https://www.ustaxcourt.gov/UstcDockInq/DocumentViewer.aspx?IndexID=6237272"><i>Frank Aragona Trust v.Commissioner</i></a>, 142 T.C. No. 9 (3/27/14). The long-awaited decision addresses the issue of whether a trust can materially participate in rental real estate activities so that the trust can avoid passive activity taxes.<br />
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Starting in 2013, the Affordable Care Act introduced a 3.8% Medicare Tax on certain investment income. The tax does not extend to non-passive trade or business income. Under <a href="http://www.gpo.gov/fdsys/pkg/USCODE-2012-title26/html/USCODE-2012-title26-subtitleA-chap1-subchapE-partII-subpartC-sec469.htm">§ 469(c)(7) of the Internal Revenue Code</a>, a taxpayer who material participates in business activities can classify the income from the activities as non-passive. So trusts can avoid the Medicare Tax if they can have their investment income classified as non-passive trade or business income.<br />
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Prior to <i>Aragona Trust</i>, the IRS maintained that a trust materially participates in business activities only if the trustee is directly involved in the operations of the trust's business activities on a regular, continuous and substantial basis. The trustee also has to be fiduciary of the trust, so the activities of special trustee whose role is limited to participating in the trust's business are not considered in determining if the trust material participates in the business. The IRS further maintained that if the trustee is also an employee of the underlying business, only activities performed by the trustee in his capacity as trustee count toward material participation, and not activities done as an employee.<br />
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In <i>Aragona Trust</i>, the trust attempted to have income from its rental real estate activities classified as non-passive business income. The <a href="http://www.bna.com/tax-court-gives-b17179889360/">Bloomberg BNA Estate Tax Blog</a> summarizes that facts and arguments as follows:<br />
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<div style="margin-left: 35px;">
In 1979, Frank Aragona formed a trust naming himself as the grantor and trustee and with his five children as beneficiaries. Frank Aragona passed away in 1981 and he was succeeded as trustee by six trustees. One of the trustees was an independent trustee and Frank Aragona's children comprised the other five trustees. Two of the five children had very little involvement with the trust or the business of the trust. Three of the five children worked full time for a limited liability company (LLC) that was wholly owned by the trust. This LLC managed most of the trust's rental real estate properties. It employed several people in addition to Frank Aragona's children including a controller, leasing agents, maintenance workers, and accounting clerks. In addition to receiving a trustee fee, the three children who were employed by the wholly-owned limited liability also received wages from the limited liability company.<br />
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During 2005 and 2006, the Frank Aragona Trust incurred substantial losses from its rental real estate properties. The trust also reported gains from its other (non-rental) real estate activities. In the Tax Court, the IRS argued that the trust's rental real estate activities were passive because a trust is incapable of materially participating in rental real estate activities. Alternatively, the IRS argued that even if a trust could materially participate in rental real estate activities, in the Aragona case, the court should disregard the activities of the three trustees who also work for trust's wholly-owned LLC because these trustees performed their activities as employees of the LLC and not in their duties as trustees. The trust contended that it could materially participate in its rental real estate activities, and that the activities of the three trustees who were also employed by the wholly-owned limited liability company should not be disregarded.</div>
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In its decision, the tax court held first that a trust is capable of materially participating in business activities through the activities of its trustees. The court then considered the Aragona Trust and found that on the facts of the case, the trustees' involvement in the business activities qualified as regular, continuous and substantial. The court held that the trustees' activities as employees of the LLC counted as the trust's participation because the trustees retained their duties as trustees of the trust while acting as employees of the LLC.<br />
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The holding of material participation in <i>Aragona Trust</i> is limited to the facts of the case, but the case provides some clarity on the issue and furnishes trustees with arguments to use in dealing with the IRS. As the <a href="http://www.bna.com/aragona-trust-new-n17179889289/">Daily Tax Report</a> puts it,<br />
<div style="margin-left: 35px;">
<br /></div>
<div style="margin-left: 35px;">
The case gives trustees, who have been suffering for decades from a lack of Internal Revenue Service guidance on material participation, another arrow in their quiver to say that a trust or estate can materially participate in a business—and that it isn't only the fiduciary acting solely in the fiduciary capacity that counts in making that determination. </div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-61355346711047960602014-03-25T10:55:00.000-04:002014-03-25T10:55:54.122-04:00When Is a Manditory Arbitration Clause in a Trust Enforceable? California Court Offers AnswerThe California appellate court recently addressed the issue of whether an arbitration clause in a trust can bind a beneficiary. The case, <a href="http://www.courts.ca.gov/opinions/documents/A137133.PDF"><em>McArthur v. McArthur</em></a>, involves a dispute between two sisters, Pamela and Kristi. Their mother created a trust naming them as equal beneficiaries. Shortly before her death, she amended the trust to give a great portion to Kristi. She also added a clause requiring arbitration of disputes involving the trust. After the mother's death, Pamela sued Kristi, alleging that the amendment was invalid because of Kristi's undue influence and elder abuse. Kristi responded by invoking the arbitration clause. The trial court held that the clause did not bind Pamela because she was not a signatory to the arbitration agreement.<br />
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The appellate court affirmed the trial court by taking its reasoning one step further. No only was Pamela not a signatory to the agreement, she "ha[d] not accepted benefits under the 2011 Trust nor ha[d] she attempted<br />to enforce rights under the amended trust instrument." Since Pamela had not claimed any benefits under the agreement or indicated any assent to it, the arbitration agreement did not bind her. The Court also rejected Kristi's argument that public policy, as demonstrated by national trends, favors arbitration in trust disputes. Said the Court, "These are arguments best addressed to the Legislature, not to this court. . . . [W]hatever the national trend might be, Kristi fails to demonstrate that any other jurisdiction would compel arbitration under the facts of this case, where the beneficiary has not either expressly or implicitly sought the benefits of a trust instrument containing the disputed arbitration provision."<br />
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The <a href="http://lawprofessors.typepad.com/elder_law/">Elder Law Prof Blog</a> has a more in-depth <a href="http://lawprofessors.typepad.com/elder_law/2014/03/california-court-enforceability-of-mandatory-arbitration-clauses-in-trusts.html">discussion of the case</a> and some of its implications. Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-8852859668440395422014-03-11T12:05:00.000-04:002014-03-11T12:05:06.907-04:00The Digital Death ConundrumWhat happens to your client's Facebook page after he or she dies? Does a decedent's executor have access to the decedent's Gmail account? These are some of the questions facing attorney's dealing with estate planning in the digital age. The current issue of the <a href="http://lawreview.law.miami.edu/"><i>University of Miami Law Review</i></a> features an article that tackles the issue of digital assets and attempts to provide answers to these questions.<br />
<br />
<a href="http://lawreview.law.miami.edu/wp-content/uploads/2011/12/The-Digital-Death-Conundrum-How-Federal-and-State-Laws-Prevent-Fiduciaries-from-Managing-Digital-Property.pdf">"The Digital Death Conundrum: How Federal and State Laws Prevent Fiduciaries from Managing Digital Property</a>," by James D Lamm, Christina L. Kunz, Damien A Riehl, and Peter John Rademacher, considers the problems that digital assets create for four types of fiduciaries: powers of attorney, conservatorships, probate administration, and trusts. From the article:<br />
<div style="margin-left: 35px;">
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<div style="margin-left: 35px;">
[T]he digital world is like the “Wild West,” in that its growth has outpaced legal and regulatory efforts. Although federal and state governments have enacted laws to control aspects of the digital world, some of these laws predate the World Wide Web and stand as inadvertent barriers to the execution of fiduciary duties in the digital world. State legislatures, private entities, and courts have made some efforts to correct these problems, but no current solutions provide the level of certainty that account holders and courts typically seek in fiduciary property management. Consequently, account holders are uncertain about the future of their digital property; fiduciaries must choose between refusing to manage digital property at the risk of civil liability, and executing their duties at the risk of criminal liability. . . . After illustrating the problems that digital property creates for each fiduciary, the article shifts to resolving these problems. It begins by debunking purported solutions by both private and governmental entities. It concludes by offering a holistic approach to resolving the conflicts facing account holders, fiduciaries, and service providers and providing the level of security sought in fiduciary property management, as well as a best-practices approach in the interim to a complete solution.</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-4968298619294973071.post-61723294957680070872014-02-25T17:32:00.002-05:002014-02-25T17:37:06.248-05:00Public Housing and Medicaid Refreshers from the Congressional Research ServiceCongress has released two new <a href="http://www.loc.gov/crsinfo/">Congressional Research Service</a> reports to the public. The reports, given to Congress in January, provide an introduction to two valuable government services. <i> </i><br />
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<a href="http://mspbwatcharchive.files.wordpress.com/2014/01/20140103_introduction-to-public-housing.pdf"><i>Introduction to Public Housing</i></a> by housing policy specialist Maggie McCarty "serve[s] as an introduction to the federal public housing program. It provides information on the history of the program, how it is administered and funded, and the characteristics of public housing properties and the households they serve." The report reviews the trends in the public housing program and introduces the current debate surrounding the issue of private funding for public housing.<br />
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The second report, <a href="http://mspbwatcharchive.files.wordpress.com/2014/01/20140110_medicaid-an-overview.pdf" target="_blank"><i>Medicaid: An Overview</i></a> by Alison Mitchell, Evelyne P. Baumrucker, and Elicia J. Herz, looks at the basic elements of medicaid such as eligibility, services, and financing. The report then deals with selected issues relating to the Patient Protection and Affordable Care Act: "the ACA Medicaid expansion, the impact of the ACA health insurance annual fee on Medicaid, and the ACA maintenance of effort (MOE) with respect to Medicaid eligibility." <br />
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These CRS reports cover the issues at a basic level, but they are an excellent resource for a quick refresher on Medicaid and the federal public housing program. Whether you want to be sure your aware of the issues that are of interest to Congress or need a perspective on how to introduce a client to aspects of these programs, you'll find something useful in the CRS reports. At under 50 pages each, they're worth the read.Unknownnoreply@blogger.com0