National Academy of Elder Law Attorneys • Volume 19 • Issue 2 • 2007

RebeccaMorgan How does she do that?

Also Inside: NAELA Rocks!

2007 Symposium Wrap-up

Dead Man Revisited

Tax Issues for Personal Service Contracts

“Trigger Provisions” Creating Special Needs Trust

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A D V E R T I S E M E N T

3

FEATURES

Th e NAELA News is published by the

National Academy of Elder Law Attorneys, Inc.

1604 N. Country Club Road Tucson, AZ 85716-3102

520/881-4005Fax: 520/325-7925

www.naela.org

4 Rebecca Morgan: How Does She Do Th at? Robert B. Fleming, CELA

11 Inaugural NAELA Elder Leadership Award12 NAELA Rocks! 2007 Symposium Wrap-up Edwin M. Boyer, Esq.

14 Special THANKS to the Sponsors and Exhibitors of the 2007 NAELA Symposium!

16 NAELA Fellow’s Acceptance Speech Fay Blix, CELA

19 John J. Regan Writing Award Recipient19 2007 Th eresa Award in Community Service Recipient20 Dead Man Revisited John Barry Stutt, MBA

22 Th ese Are Really Nice People Professor Rebecca Morgan

24 Stetson Launches Distance Learning LL.M. in Elder Law

Professor Rebecca Morgan

26 “Trigger Provisions” Creating Special Needs Trust William T. Edy, CELA and Evan H. Farr, CELA

27 Where Do We Go From Here? Daniel O. Tully, Esq.

30 Tax Issues for Personal Service Contracts David Lee Rice,CELA

33 Rob LaMaster, Managing Director Articles appearing in the NAELA News may not be regarded as legal advice. Th e nature of Elder Law practice makes it imperative that local law and practice be consulted before advising clients. Statements of fact and opinion are the responsibility of the author and do not imply an opinion or endorsement on the part of the offi cers or directors of NAELA unless otherwise specifi cally stated as such.

P U B L I C AT I O N S C H A I RWendy H. Sheinberg, CELA

Garden City, NY

E D I T O RRuth Ratzlaff , Esq.

Fresno, CA

P U B L I C AT I O N S C O O R D I N AT O RStacy Fobar Tucson, AZ

G R A P H I C D E S I G N / L A Y O U TKellen Creative

Atlanta, GA

Volume 19 • Issue 2

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4

12

20

EVERY ISSUE 5 Presidents Message 21 Executive Director’s Message23 NAELA Calendar of Events25 NAELA in the News33 Welcome New CELA’s and Fellows

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4

Rebecca Morgan

How Does She Do That? Robert B. Fleming, CELA

You already know Professor Rebecca C. Morgan (almost

universally, but not here, “Becky”). She (with co-author Prof. David English) is responsible for maintenance and update of one of the legal elder law treatises, and the one that probably sits on the credenza behind your desk: Tax, Estate & Financial Planning for the Elderly, and the companion Forms Book, both published by LexisNexis. She has served as President of NAELA (1998–1999), and continues to be intensely active in the organization. She is recognized nationally as an expert in Elder Law, and has received innumerable awards evidencing her involvement and impact.

But where should one go to really get to know Prof. Morgan? You might start in the small town of Clinton, Missouri—where she was raised, met and married her husband Jay and where her mother and family still live. (If you’re not sure how

to fi nd Clinton, you can go to Kansas City and head east toward Tightwad. Honest.) Her Midwestern, small-town roots explain a lot about her impressive work ethic, her no-nonsense approach to ethics and morality, and her aff ection for seniors and other underdogs.

You might also try the local outlet (there’s one within a few blocks of where you are right now) of a national coff ee emporium. Chances are you might fi nd her there, fueling up on soy chai lattes. Or if you can fi nd your way to the mountains of Colorado, you might fi nd her sitting on a porch, devoted dog and cats surrounding her, or perhaps hiking in the rarefi ed mountain air.

Like all of us, Prof. Morgan is more than just her career. Th e career part, however, is pretty impressive. She holds the Boston Asset Management Faculty Chair at the Stetson University College of Law in St. Petersburg, Florida (little-known fact: the College is actually in Gulfport), where she is also the Director of the Center for Excellence in Elder Law (http://wwwlaw.stetson.edu/excellence/elderlaw). Even more impressively, she has spearheaded the development of a new and innovative LLM (Master of Laws) program in Elder Law (see the article on page 24 for more details), which will enroll its fi rst class this fall.

In an academic career spanning three decades, Prof. Morgan has collected a number of prestigious awards and amassed considerable professional recognition. Just last year, for example, the National Committee for the Prevention of Elder Abuse gave her the Rosalie Wolf Memorial Elder Abuse Prevention Award, named in honor of the founder of the NCPEA. Th e year before that, she and Professor Roberta Flowers of Stetson received the Florida Supreme Court’s Project Award on Professionalism for their development of their unique series of video clips illustrating common ethical and professionalism dilemmas encountered by

FEATURED MEMBER

5

Elder Law practitioners. In 2004 Prof. Morgan received the NAELA “UnAward” in recognition of her unique and notable contributions to the advancement of Elder Law. In 2003 Prof. Morgan received the Florida Supreme Court’s Faculty Award on Professionalism; that was the same year that Boston Asset Management endowed the Faculty Chair at Stetson and Prof. Morgan assumed that title.

One of the hallmarks of Prof. Morgan’s career has been her willingness and ability to reach out to other groups and organizations and to create powerful linkages. For example, she was for years on the faculty of the National Judicial College, and she remains an active participant with the National College of Probate Judges. She is a Fellow of the American College of Trust and Estate Counsel. She is a Member of the Academic Advisory Board at the Borchard Foundation Center on Law and Aging (www.borchardcenter.org), and has served on the ABA Commission on Law and Aging (www.abanet.org/aging). She served as reporter for the Uniform Guardianship and Protective Proceedings Act, approved in 1997 (just in time for Prof. Morgan to take her seat as President-Elect of NAELA). She is also a charter member of NAELA’s Council of Advanced Practitioners.

Th at is truly an impressive list of credentials and accomplishments, but still not properly illustrative of the wit, energy and unique style that comprise the real Prof. Morgan. None of that either captures or presages the lopsided grin or the willingness to entertain—even try—new ideas. Maybe a better indicator comes from her “responder” series of ethics programs.

Sometime in 1999, Prof. Morgan attended a medical continuing education program and saw how doctors used electronic responders to tally audience opinion on best treatment choices. She immediately saw that the same technology could be put to good use in continuing legal education programs—especially for ethics issues, an area in which she has particular expertise. At the NAELA Symposium in Philadelphia in May, 2000, she fi rst used responders; the audience participation was fantastic and the feedback entirely positive. Th e NAELA News reported at the time that “[m]any in attendance remarked that this was the most interesting ethics presentation that they had ever attended. As a result, we will

likely see more of this type of interactive programming in future NAELA conferences.” Indeed.

Within a very short few years, Prof. Morgan had found funding, energy and talent to produce a series of video vignettes highlighting ethical problems frequently faced by Elder law Attorneys and geared to presenting a short list of questions for analysis and discussion after each segment. She is now equipped to take ElderLaw ethical issues on the road in an entertaining, interactive and memorable way, and she is responsible for an entire genre of ethics CLE programming.

Th ough others have followed her lead, no one does this programming better than Prof. Morgan.

Just as we are more than our work history, we are also more than the sum of our accomplishments. Describing the impressive output of a (so far) thirty-year legal and academic career does not do adequate justice to Prof. Morgan. It fails to convey her insightful intelligence, her quick wit, her self-deprecating sense of humor, and her unfailing friendship and willingness—no, eagerness—to be of help. It also fails to describe the eff ect she has had on two generations of law students (many of whom are now at the peak of their elder law careers), or on colleagues in NAELA, the judiciary and the larger elder advocacy community.

How does she do all that, while also managing a two-year demonstration project on consumer protection for elders (funded by the Administration on Aging), and serving on the NAELA Professionalism and Ethics Committee

while it debated and drafted (with her considerable input) NAELA’s Aspirational Standards for the Practice of Elder Law? Th e chai probably helps, augmented as it often is by chocolate-covered coff ee beans. Blueberries might account for some of the focus and authority. Maybe those of us who aspire to her level of industry, impact and inspiration should just spend a little time in Clinton, Missouri.

Robert Fleming, CELA is a Fellow of NAELA and serves on its Board of Directors. He is also a Fellow of the American College of Trust and Estate Counsel, and co-author (with Prof. Kenney Hegland) of Alive and Kicking: Legal Advice for Boomers, and (with NAELA member Lisa Davis, CELA) of Th e Elder Law Answer Book.

continued from page 4

Like all of us,

Prof. Morgan

is more than

just her career.

The career

part, however,

is pretty

impressive.

Th ank You, Th ank You, Th ank You! Donna R. Bashaw, CELA

6

PRESIDENT’S MESSAGE

I write this on the last week of the 2006–2007 NAELA year. Th e year went incredibly fast (as my predecessor Lawrence Davidow, CELA said it would) and I write this

column with mixed feelings. As President, it was wonderful visiting with chapters and meeting NAELA members, some of whom have never attended a national conference. On the other hand, it will be nice not to travel so often and to get caught up at the offi ce and at home.

Speaking of the offi ce and home, many thanks are due to my offi ce staff and to my family, especially to my husband, Phil. As we all know, we cannot do a job as time consuming as being President of NAELA without a lot of support at the offi ce and at home, as well as support from many, many NAELA members who served on the board, on committees, on SIGS and on task forces. THANK YOU, THANK YOU, THANK YOU!

Th e time has now come to report on the year. As I said last year, NAELA is similar to Disneyland and we have many lands in NAELA. What did the 2006–2007 NAELA team accomplish in all of these lands this year? Let’s look at how we did with the 2006–2007 goals.

Goal 1. Establish a Law Professor’s Task Force to increase awareness of NAELA in law schools and to provide input on diversity concerns.

An Academic/Diversity Task Force was created, chaired by Kim Dayton, Esq. and Katherine Pearson, Esq. Th e task force is completing recommendations to be presented to the board later this year on ways to strengthen the connection between law schools and NAELA and how to increase awareness of Elder Law with students of color and ethnicity. Th e committee is also working on the Student Journal Writing Contest, a law student event to be held at the 2007 Institute, compiling a list of law professors (those in and out of NAELA) and tweaking the Elder Law curriculum for law schools.

Goal 2. Create a National Senior Award to encourage and recognize seniors who continue to contribute to society in their later years.

Th is charge was given to the Public Relations committee chaired by Craig Reaves, CELA. Th e committee secured AARP and Grand Magazine as co-sponsors with NAELA of the new NAELA Elder Leadership Award. From a number of nominations four fi nalists were selected from

which Dr. Elbert C. Cole was selected as the winner. Dr. Cole is the founder of the Shepherd’s Centers of America—approximately 75 centers, in 21 states, serving thousands of elders. Th e award was presented at the Symposium in Cleveland. Th e Public Relations Committee has also worked on updating all the NAELA brochures and on keep NAELA in the public eye through all media sources.

Goal 3. Establish an Emeritus Member Category.Th e Membership Committee, chaired by Steve

Silverberg, CELA, looked at this goal. Th e committee presented a proposal to confer Emeritus status on retired

members who have made signifi cant contributions during service to NAELA. Th e committee has also been asked by the board to look at the Retired Member category as to the benefi ts and privileges of this category. Th e fi nal proposal will be presented and voted on by the board later this year. Th e committee also worked on updating the All About NAELA breakfast session for the 2007 Symposium and worked with Good and Welfare committee to welcome new/fi rst time attendees.

Goal 4. Establish a White House Conference on Aging Task Force.

Th e newly-formed WHCoA Task Force was chaired by Kerry Peck, Esq. All NAELA members and NAELA staff who attended the 2005 conference were invited to be on the task force. Th e task force reviewed the top 50 resolutions from the conference and chose the NAELA top

As President, it was wonderful visiting with chapters and meeting NAELA members, some of whom have never attended a national conference.

PRESIDENTG. Mark Shalloway, CELA

West Palm Beach, FL

VICE PRESIDENTStephen J. Silverberg, CELA

East Meadow, NY

SECRETARYEdwin M. Boyer, Esq.

Sarasota, FL

EXECUTIVE DIRECTORSusan B. McMahon, Esq.

Tucson, AZ

BOARD OF DIRECTORS: 2007 – 2008PRESIDENT ELECT

Craig C. Reaves, CELAKansas City, MO

TREASURERRuth A. Phelps, CELA

Pasadena, CA

PAST PRESIDENTDonna R. Bashaw CELA

Laguna Hills, CA

MANAGING DIRECTORRobert K. LaMaster

Tucson, AZ

Brian W. LindbergPublic Policy

Washington, D.C.

Hugh K. Webster, Esq. Legal Counsel

Washington, D.C.

Robert F. Brogan, CELA Point Pleasant, NJ

Martha C. Brown, CELASaint Louis, MO

A. Kimberley Dayton, Esq.Minneapolis, MN

Robert B. Fleming, CELATucson, AZ

Gregory S. French, CELACincinnati, OH

Bradley J. Frigon, CELAEnglewood, CO

Nancy P. Gibson, Esq.Missoula, MT

Doris E. Hawks, Esq.Los Altos, CA

Howard S. Krooks, CELABoca Raton, FL

Michael F. Loring, Esq.Scituate, MA

Timothy L. Takacs, CELAHendersonville, TN

Reginald H. Turnbull, CELAJeff erson City, MO

Kathleen T. Whitehead, CELASan Antonio, TX

Shirley B. Whitenack, Esq.Morristown, NJ

DIRECTORS

Edward E. Zetlin, Esq. Falls Church, VA

7

CONSULTANTS

continued from page 6

continued on page 8

ten resolutions. Of the ten, the task force decided to focus on assisting in the passage of the Elder Justice Act. Th e task force also identifi ed some resolutions that NAELA is supporting with programs already in place such as the resolution to encourage volunterism with our Elder Leadership Award and NAELA’s work on long term care concerns which supports several of the resolutions.

Goal 5. Provide incentives to NAELA speakers.Th is goal was reviewed by the Program Committee chaired

by Reginald Turnbull, CELA . A subcommittee looked at the speaker incentive issue. Th ey took a survey of how other professional organizations compensate members who speak at programs. Th ey also looked at the fi nancial impact of a variety of tiered compensation plans. In reviewing the information provided, the Executive Committee requested the committee to explore other means of providing non-monetary recognition of speakers. A further report will be presented later this year.

Goal 6. Focus on the redesign of the members’ practices.Again, the Program Committee worked on this goal. As

NAELA pursues Special Needs Law a whole new area opens up for our members. Programming has already begun to off er education and guidance in this area of law. Programming is also off ering classes in litigation, working with upper income seniors and expanding into other services and products. A program review task force continued its work this year. It was chaired by Tim Takacs, CELA. Surveying NAELA membership resulted in a written proposal which has been presented to the board and favorably adopted. Th is will result in some major changes in future programing. An additional program change occurred as a result of members requesting lower cost programs, closer to home with little or no travel required. Having many more telephonic programs available seemed to be the answer. Th e Telephonic Program Subcommittee, chaired by Fay Blix, CELA, resulted in an increased number of these low cost programs for attorneys and staff which can be accessed in their own offi ces.

Goal 7. Revitalize the Good and Welfare Committee.Th e committee was co-chaired by John Wargo, CELA

and Martha Brown, CELA. Th ey worked on a welcome program for fi rst time attendees at NAELA conferences.

8

Th ey also started the NAELA Neighborhood listserv where members can send messages not appropriate for the general NAELA listserv. Th ey also are creating “Spotlight of a NAELA Member” as a regular feature of the NAELA News.

Goal 8. Branding NAELAAll of NAELA is charged with branding NAELA and

establishing the new logo and tagline. However, the Public Relations Committee is consciously working at branding NAELA through all types of media. Th is eff ort has been quite successful in that NAELA is considered by many in government and in the media as experts on senior topics. Th ere is still much work to be done in branding NAELA and eff orts will continue.

Goal 9. Encourage further recognition of the Aspirational Standards.

Th e Professionalism and Ethics Committee, chaired by Greg French, CELA, have continued serving on this committee which was formed in former President Stuart Zimring’s, Esq. term. Th ey are helping members to incorporate these standards in their practices. Th ey are presently focusing on producing a tool kit to assist members. Th ey are also looking at perhaps forming an advisory panel to respond to membership questions about ethical issues.

A lot of work has been done, and will continue to be done, to work on these

goals. But, there were also other committees who did a tremendous amount of work this year.

Th ese include:

1. Amicus Committee

Th e chair, Victoria Heuler, Esq. and the members approved three amicus briefs to be fi led in Osborn v. Ohio Dept. Of Job & Family Services, Timm v. Montana Dept. Of Public Health & Human Services, and James v. Richman/Commonwealth Penn. Dept. Of Public Welfare.

2. Advanced Elder Law Review Committee

Co-chairs K.T. Whitehead, CELA and Dennis Sandoval, CELA have expanded the course to include more detailed information in all 13 areas covered by the certifi cation exam. Th e program is now also geared for an advanced elder law course for experienced practitioners who want to update and enhance their general practice knowledge at an advanced level.

3. Chapter Presidents’ Committee

Michael Loring, Esq. and Frank Dana, CELA continue their excellent job as Co-chairs of this committee. Chapter presidents serve on the committee. Two new chapters, Vermont and Tennessee received their charters at the 2007 Symposium. Th e committee is also working on providing a chapter website template.

4. Council of Advanced Practitioners (CAP)

CAP was chaired by Baird Brown, CELA until he experienced a serious medical problem and Frank Johns, CELA graciously agreed to chair in his stead. CAP was formed at the request of NAELA’s most experienced practitioners and provides advanced programing for its members as well as providing expertise and a brain trust for NAELA and for the practice of Elder Law in general.

5. Th e Fellows Committee

Th e Fellows Committee was chaired by Judith Stein, Esq. Th eir work resulted in three new Fellows bing introduced at the Cleveland Symposium: Fay Blix, CELA, Lawrence Frolik, Esq., and Shirley Whitenack, Esq.

President’s Message continued from page 8

For sunlit hours and visions clear,

For all remembered faces dear,

For comrades of a single day,

Who sent us stronger on our

way,For friends who shared the year’s

long road,And bore with us the common load,

For hours that levied heavy tolls,But brought us

nearer to our goals,For insights

won through toil and tear,

We thank the keeper of our year.

—For Sunlit Hours by Clyde McGee

8

9

9

continued from page 8

6. Member Discount Partners

Th is committee was chaired by Brad Frigon, CELA. Th e committee is constantly researching products and vendors to partner with NAELA for member discounts and rebates to NEALA. New vendors include Avis Car Rental and Growth Coach.

7. Program Chairs

Th e meat and potatoes of NAELA are our programs. Th e program chairs presented outstanding programs this year. Th anks to our chairs and their committees. Th e chairs were: Institute (Salt Lake)—Barbara Hughes, Esq.; Unprogram—Wendy Sheinberg, CELA; Symposium (Cleveland)—Ed Boyer, Esq.

8. Publications Committee

Th e Publications chair was Wendy Sheinberg, CELA with Bridget O’Brien Swartz, CELA as the Editor-in-Chief of the NAELA News and Lawernce Frolik, Esq. as the Editor-in-Chief of the NAELA Journal. We have new looks for the Journal and the News. Check out all of the color in the NAELA News.

9. Public Policy Committee

No one works harder or puts in more time then the Public Policy Committee chaired by Charles Sabatino, Esq. Th ey have done endless work on the DRA with a special thanks to Vincent Russo, CELA for all of his work on the issue. Biran Lindberg keeps us continually updated on what is happening in Washington D.C. On top of all of their other work, the committee has been updating the public policy guidelines.

10. Synergy Summit

Synergy Summit encourages networking by members of seven organizations. Th ese organizations are ABA/RPPTS, ABA Tax Section, ACTEC, AICPA, NAELA, NAEPC, and SFSP. NAELA’s representative is Brad Frigon, CELA. Th e next chair of the group is our own Frank Johns, CELA.

11. Long Range Planning Committee (Now called the Strategic Planning Committee)

2007 is the year to begin work on the new Strategic plan which will run from January 2008 through December

2010. Th is committee was chaired by Stuart Zimring, Esq. A draft was provided for the board in Cleveland to get feed back from the board members. Th e fi nal report is due at the board retreat this summer for fi nal consideration.

Th e last group of members who have put in a lot of work this year are the SIG chairs and their steering committees:

1. Advocacy/Litigation SIG - Chair Shirley Whitenack, Esq., 105 members.

2. Guardianship/Capacity SIG - Chair Edward Zetlin, Esq., 215 members.

3. Health Care SIG - Chair Mary Berthelot, Esq., 136 members.

4. Practice Development/Practice Management SIG Chair Timothy Crawford, CELA., 364 members.

5. Tax SIG - Chair Timothy Crawford, CELA and Vice Chair Robert Anderson, CELA., 172 members.

6. Trust and Special Needs Trust SIG - Chair Richard Courtney, CELA and Vice Chair Sharon Kovacs Gruer, CELA., 442 members.

Th anks would never be complete without an extra special thank you to the NAELA staff and especially to Susan McMahan and Debbie Barnett. Th ese are two great ladies. And Debbie, you know how much you will be missed.

What a tremendous amount of work has been done this year. Th ank you from me personally and thank you from NAELA. Th e quality of the volunteers is incredible. Th ink of the value of all the hours freely given. THANK YOU, THANK YOU, THANK YOU!

NAELA’s new President Mark Shalloway is now busy appointing members to all of the above positions. It is a big job but so important in determining the quality of the 2007–2008 year. I am confi dent it will be a great year. Mark will be an outstanding president. He has many exciting ideas. As I said in Cleveland, I pass the gavel from Disneyland, located near my offi ce in Orange County, California, to Disney World, near Mark’s offi ce in Florida. Here’s to NAELA—leading the way.

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Chapter Presidents

Arizona ChapterSuzanna Goldman, Esq. Phoenix, AZ (602) 254-5992

California Chapter - NorthernRuth E. Ratzlaff , Esq.Fresno, CA(559) 226-1540

California Chapter - SouthernPatrick Green, Esq.Pasadena, CA (626) 449-8433

Colorado ChapterCatherine Anne Seal, CELAColorado Springs, CO(719) 448-0734

Connecticut ChapterFranklin A. Drazen, CELAMilford, CT(203) 877-7511

Florida ChapterMichael A. Pyle, Esq.Daytona Beach, FL (386) 615-9007

Georgia ChapterDavid G. Carter, Esq.Atlanta, GA (404) 442-6644

Illinois ChapterMarguerite Angelari, Esq.Chicago, IL (312) 915-6775

Indiana ChapterClaire E. Lewis, Esq.Indianapolis, IN(317) 484-8115

Kansas ChapterMolly M. Wood, Esq.Lawrence, KS(785) 843-0811

Maryland/DC ChapterMorris Klein, CELABethesda, MD (301) 652-4462

Massachusetts ChapterMark W. Worthington, CELAWorcester, MA (508) 757-1140

Missouri ChapterMary R. McCormick, CELALiberty, MO(816) 505-1999

New Hampshire ChapterDavid R. Craig, CELANew Boston, NH(603) 487-3915

New Jersey ChapterSharon Rivenson Mark, CELAJersey City, NJ (201) 239-0300

New Mexico ChapterBarbara J. Buck, Esq.Albuquerque, NM (505) 842-5551

New York ChapterBernard A. Krooks, CELANew York, NY (212) 490-2020

Ohio ChapterRachel Kabb-Eff ron, CELABeachwood, OH (216) 831-5222

North Carolina ChapterJ. Gregory Wallace, Esq.Raleigh, NC(919) 876-1400

Wendy A. Craig, Esq.Black Mountain, NC(828) 669-0799

South Carolina ChapterMitchell C. Payne, Esq.Rock Hill, SC (803) 329-8656 Texas ChapterG. Gaye Th ompson, Esq.Austin, TX (512) 335-6800

Virginia ChapterJoseph T. Buxton III, CELAUrbanna, VA(804) 958-2244

Washington ChapterErv A. DeSmet, Esq.Bellevue, WA (425) 990-4510

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Materials Available On-lineMaterials for the individual sessions from the 2007 NAELA Symposium are available on the NAELA Web site in our on-line store at http://www.naela.org/applications/store or by calling Terri Anthony in the National offi ce at (520) 881-4005.

2007 Case Law Update ............................................................. $20.00

A Day in the Life of a Geri-Psych Unit ....................................... $20.00

Care Planning Along the Long-Term Care Continuum .............. $20.00

Challenge for the New Congress: Solving the Health and Long-Term Care Crises ........................ $20.00

Envisioning Your Future: Goal Setting and Planning as a Means to Achieve Balance in Practice & Life .................... $20.00

Estate Recoveries ..................................................................... $20.00

Ethical Issues in Representing Seniors, Persons with Disabilities, and Their Families .......................................... $20.00

Income Tax Issues Affecting the Elderly .................................... $20.00

Incorporating the New Medicare Into Your Practice, and How to Make Money Doing It ............................................. $20.00

Marketing Your Special Needs Trust Practice ........................... $20.00

Recognizing and Resolving Nursing Home Problems: Strategies for You and Your Clients ........................................... $20.00

Sex, Wards, and Rock n’ Roll .................................................... $20.00

Solving the Interstate Jurisdiction Problems in Guardianships ....................................................... $20.00

The DRA’s New Home and Community-based Care Benefi t: Boon to Consumers or Bust to Medicaid Coverage .................. $20.00

The Effect of the Uniform Trust Code (UTC) on Special Needs Trusts (SNTs) ............................................... $20.00

Trust Reformation ...................................................................... $20.00

What’s Special About Medicare Special Needs Plans? ............. $20.00

Whys and Wherefores of Medical Ethics Committees and Participation: How it Can Affect Your Practice ........................... $20.00

11

The inaugural NAELA Elder Leadership Award was presented during the

opening remarks at the 2007 Symposium in Cleveland, Ohio. NAELA President Donna R. Bashaw, CELA, presented the award to the Reverend Dr. Elbert C. Cole, an 89-year old Missouri minister who has spent the past 20 years motivating seniors to share their talents and wisdom to make their communities a better place for everyone

Dr. Cole founded the Shepherd’s Centers of America in 1975. It is an interfaith, nonprofi t organization that encourages elder involvement on a local basis. In the past two decades, the organization has grown from one center in Kansas City, Missouri, to about 75 centers in 21 states serving tens of thousands of older adults. Th e centers partner with all religious groups and are led by independent boards of trustees, each sharing the common mission to involve seniors in community improvement eff orts.

“I’m truly honored to receive the fi rst-ever Elder Leadership Award,” said Dr. Cole. “Th is has been a labor of love and I’ve been blessed to see so many seniors now bettering the lives of the communities they serve through the Shepherd’s Centers of America.”

“Elbert Cole embodies the activist spirit we’re hoping to see increase within the nation’s elder community,” said Bashaw. “Th is award is designed to honor seniors who have given back to their communities. We intend that it will also promote more volunteerism among the senior ranks.”

In addition to watching Dr. Cole accept the award, Symposium attendees saw a professionally-prepared video presentation highlighting his life and work. As part of the honor, a monetary donation was made to the Shepherd’s Centers, his chosen charity.

Inaugural NAELA Elder Leadership Award

Th e award was co-sponsored by GRAND Magazine, a publication catering to grandparents and retiring Baby Boomers.“It is a great pleasure to be involved with this award and to recognize the outstanding contributions and accomplishments of Dr. Cole and the other fi nalists,” said Jonathan Micocci, President of GRAND Magazine.

Th e NAELA Elder Leadership Award was the brainchild of President Bashaw, who had the vision of honoring seniors who are active and involved members of society. Dr. Cole was nominated by Karen H. Weber, Esq., a NAELA member from Kansas City, Missouri, where the Shepherd’s Center movement started. Victoria E. Heuler, Esq., chaired the committee that screened NAELA members’ nominations of active and

involved seniors 65 or older. Heuler’s committee also coordinated various aspects of the presentation together with NAELA staff .

Keep an eye open for prospective nominees for the 2008 award as you work with elders in your community.

Other candidates for the Elder Leadership Award, co-sponsored by GRAND Magazine, were:

Bess (Budd) Lander Bell, a 91-year-old Florida volunteer advocate nominated by Twyla L. Sketchley, Esq., a Tallahassee-based NAELA Member.

Saul Friedman, a long-time Newsday columnist nominated by Ronald A. Fatoullah, CELA, a New York-based NAELA Member.

Eugene Lehrmann, a former AARP national president from Wisconsin nominated by Barbara S. Hughes, Esq., a Madison, Wisconsin-based NAELA Member.

Th e four have been outspoken champions for their respective causes – whether it involve improving the lives of American senior citizens, people with disabilities or children – and have served as an inspiration to their communities. Each was nominated by a NAELA member and had to be 65 or older.

“This has been a labor of love and I’ve been blessed to see so many seniors now bettering the lives of the communities they serve through the Shepherd’s Centers of America.”

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NAELA Rocks! 2007 Symposium Wrap-up Edwin M. Boyer, Esq.

The Cleveland 2007 Symposium steering committee and I would like to thank all of the presenters and nearly 300 attendees who helped “NAELA Rocks” in Cleveland, May

3–6 2007. Many of the presentations will certainly become part of the “Best of NAELA” tapes. If you were unable to attend you can still order the session audio recordings in CD or MP3 format to add to your professional library by visiting the NAELA store on-line at www.naela.org/applications/store/.

We opened the Symposium with our fi rst ever NAELA Elder Leadership Award Presentation sponsored by AARP, and Grand Magazine. Th is award, a long time dream of President Donna Bashaw, CELA, was designed to encourage and promote activism and involvement by elders for the betterment of lives of others. Our keynote speaker on Th ursday was former United States Senator (D-GA), and the youngest administrator ever of the Veteran’s Administration, Joseph “Max” Maxwell Cleland. In his speech titled “Th e Moral Test of Government,” Senator Cleland inspired us with the challenge to protect the interests of the forgotten and most vulnerable of our citizens, our children, those with disabilities and the elderly.

Th e Symposium also featured the ever-popular and informative case law update by Robert Fleming, CELA and Professor Rebecca Morgan. Th e rock music and fl ower arrangements were a new creative addition to their presentation.

Our keynote speaker for Saturday was Senator Sherrod Brown (D-OH). Senator Brown shared with us his insights on the new Congress, and his vision for the future, with particularly focus on issues of great import to NAELA.

Saturday’s general session was fi lled to capacity for an excellent presentation by Bill Browning, CELA and Frank Johns, CELA on cases and strategies in estate recovery issues. A highlight of the afternoon breakout sessions was the presentation by Professor Rebecca Morgan and Mary Alice Jackson, Esq. on “Sex, Wards, and Rock n’ Roll.”

At Sunday’s closing session, a stellar panel of medical professionals and attorneys gave a marvelous and well-prepared presentation on the workings of hospital medical ethics committees and the importance of attorney involvement.

At our business meeting, we welcomed this year’s new Fellows, Fay Blix, CELA, Professor Lawrence Frolik and Shirley Whitenack, Esq. Donna Bashaw’s President’s award went to Stu Zimring, Esq. for his continuing contributions to NAELA. Th e 2007 John J. Regan writing award was presented to Kathryn L. Tucker, Esq, for her NAELA Journal

article “Oregon’s Landmark Death with Dignity Law.” At a later session, the “Th eresa Award” was presented to Emily S. Starr, CELA, for her endless dedication to people with special needs. We congratulate all new Fellows and award recipients for their achievements.

Th ursday evening, over 90 members enjoyed dinner and dancing on the Goodtime III dinner cruise, a fund raising event sponsored by the NAELA SR-PAC. Th e luxury ship toured the lakefront and explored the winding the Cuyahoga River. Sunset over the Cleveland skyline was beautiful.

Friday evening was our farewell appreciation dinner for NAELA’s Managing Director, since 1992, Debbie Barnett. A hilarious but often poignant program was coordinated by NAELA Past Presidents and Staff . Debbie has always been an integral part of the NAELA family, and we wished her well on her retirement.

A special thanks goes to the dedicated group who volunteered for the traditional NAELA community service project. We repackaged a full pallet of breakfast cereal at the Cleveland Food Bank, and presented them with a check for over $1,000 representing contributions from our members. Th e Cleveland Food Bank has distributed over 19 million pounds of food for over 450 member programs, and it supplies a majority of the food used in local soup kitchens, shelters, and food pantries in northeast Ohio. Th e Food Bank saves an estimated $800,000 a year by using volunteers to do various jobs at the Food Bank.

Th e steering committee responsible for the Symposium deserves a huge thank you. Th e very talented committee included Linda Anderson, CELA, Betsy Angevine, Esq., Bob Brogan, CELA, Bill Browning, CELA, Frank Dana, CELA, Greg French, CELA, Rachel Kabb-Eff ron, CELA, Professor Rebecca Morgan, Dennis Sandoval, CELA, and Kristi Vetri, Esq. Th anks also to our track committee chairs, Professor Rebecca Morgan and Bill Browning, CELA (Advocacy Litigation Track), Bob Brogan, CELA and Kristi Vetri, Esq. (Practice Management/Practice Development), and Rachel Kabb Eff ron, CELA (Special Needs Disabilities Track). Brian Lindberg was instrumental in maintaining our focus on hot topics, and Greg French, CELA helped us include ethical issues in our presentations. Th anks also to our SIG Chairs, Shirley Whitenack, Esq. (Advocacy/ Litigation), Ed Zetlin, Esq. (Guardianship/Capacity), Tim Crawford, CELA (Practice Development/Practice Management and Tax), Mary T. Berthelot, Esq. (Health Care), and Richard Courtney, CELA (Trust and Special Needs Trust).

NAELA ROCKS!

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Ed Boyer working hard at the Cleveland Food Bank. Getting ready to ride the Goodtime III

Enjoying the company on the Goodtime III.

Robert Fleming

Rebecca Morgan and Senator Max

Cleland

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Special THANKS to the Sponsors and Exhibitors of the 2007 NAELA Symposium!

Without their support and participation, NAELA would not be able to provide many of the events and benefi ts throughout each conference!

If you didn’t attend the Symposium and would like to learn more about the services and products each organization has to other, please reach out to the company contact listed as follows.

Special Thanks to Our SponsorsGOLD Sponsor–Thursday and Saturday Coffee BreaksMerrill LynchContact: Christopher Sullivan1700 Merrill Lynch Drive (B1-73)Pennington, NJ O8534Phone: (609) 274-1542Fax: (609) 274-0032Email: chris_sullivan@ml.comWeb site: www.totalmerrill.com/specialneeds

GOLD Sponsor–Saturday LuncheonWealthCounsel, LLCContact: Anita Trudeau6115 SW Virginia Ave.Portland, OR 97239Phone: (888) 659-4069Fax: (888) 292-6126Email: Anita.trudeau@wealthcounsel.comWeb site: www.wealthcounsel.com

Special Thanks to Our 2007 NAELA Symposium Exhibitors!Academy Of Special Needs PlannersContact: Mark Miller11 S. Angell St., Ste. 341Providence, RI O2906Phone: (866) 2670947Fax: (401) 351-2642Email: mark@elderlawanswers.comWeb site: www.specialneedsplanners.com

Asset Preservation StrategiesContact: Cheryl FletcherP.O. Box 5877DePere, WI 54115Phone: (888) 605-4222Fax: (877) 523-0783Email: christina@assetpreservationstrategies.comWeb site: www.assetpreservationstrategies.com

Carolina Academic PressContact: Kenny Hegland700 Kent St.Durham, NC 27701Phone: (919) 493-7486Fax: (919) 493-5688Email: jgilchrist@cap-press.comWeb site: www.cap-press.com

ElderLaw AnswersContact: Mark Miller11 S. Angell St., Ste. 341Providence, RI 2906Phone: (866) 267-0947Fax: (401) 351-2642Email: mark@elderlawanswers.comWeb site: www.elderlawanswers.com

European Expert Care AgencyContact: Yolanta Khalil110 Norman Ave.Brooklyn, NY 11222Phone: (718) 349-0099Fax: (718) 389-0172Email: mail@eecare.comWeb site: www.eecare.com

Interactive Legal SystemsContact: Nicole Splitter100 Highland Park Village, Ste. 200, Dallas, TX 75205Phone: (888) 315-0872Fax: (866) 249-6649Email: nsm@ilsdocs.comWeb site: www.ilsdocs.com

Interim HealthCareContact: Meredith Millman1601 Sawgrass Corp. Pkwy.Sunrise, FL 33323Phone: (954) 858-2882Fax: (954) 858-2870Email: mmillman@interim healthcare.comWeb site: www.interimhealthcare.com

International Genealogical SearchContact: Jennifer Meyer2985 Virtual Way, 4th FlrVancourver, BC V5M 4X7Phone: (604) 654-6766Fax: (604) 654-6706Email: Jennifer.meyer@heirsearch.comWeb site: www.heirsearch.com

J.G. WentworthContact: John Zepeda40 Morris Ave., 3rd FlrBryn Mawr, PA 19010Phone: (866) 410-8898Fax: (800) 543-1269Email: johnz@jgwentworth.comWeb site: www.jgwentworth.com

Krause Financial ServicesContact: Dale Krause1120 Red Wing TrailDe Pere, WI 45115Phone: (920) 330-0190Fax: (920) 330-0191Email: dalekrause@new.rr.comWeb site: www.Medicaidannuity.com

Legal ResourcesContact: Meg Rudansky36 Woodvale St.Sag Harbor, NY 11963Phone: (631) 725-4778Fax: (631) 725-8685Email: mrudansky@legalresourcesllc.comWeb site: www.legalresourcesllc.com

LexisNexisContact: Karen Lynam555 Middle Creek Pkwy.Colorado Springs, CO 80921Phone: (719) 481-7426Fax: (719) 488-5028Email: Karen.lynam@lexisnexis.comWeb site: www.lexisnexis.com

Medicaid Planning SystemsContact: Colleen Caruso509 S Lenola Rd., Bldg. 7Lenola, NJ 8057Phone: (781) 396-3235Fax: (781) 396-3647Email: tlinc02155@aol.comWeb site: www.medicaidplanningsystems.com

Medicaid Practice SystemsContact: Phillip Miner555 French Rd.New Hartford, NY 13413Phone: (315) 866-7461Fax: (315) 732-6857Email: pminer@medicaidpractice.comWeb site: www.medicaidpractice.com

Melville CapitalContact: Douglas Himmel1636 Abbot Kinney Blvd.Venice, CA 90291Phone: (310) 581-6141Fax: (631) 390-2422Email: dhimmel@melvillecapital.comWeb site: www.melvillecapital.com

Merrill LynchContact: Christopher Sullivan1700 Merrill Lynch Drive (B1-73)Pennington, NJ O8534Phone: (609) 274-1542Fax: (609) 274-0032Email: chris_sullivan@ml.comWeb site: www.totalmerrill.com/specialneeds

NAELA ROCKS!

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National Guardianship AssociationContact: Patricia Heuser526 Brittany Dr.State College, PA 16803-1420Phone: (877) 326-5992Fax: (814) 238-7051Email: info@guardianship.orgWeb site: www.Guardianship.org

Premier SoftwareContact: Tom Caffrey1230 Brace Rd.Cherry Hill, NJ 8034Phone: (856) 429-3010Fax: (856) 429-3559Email: tcaffrey@premiersoftware.comWeb site: www.premiersoftware.com

Law Office of John M. PrestonContact: Nick Preston12396 World Trade Dr., Ste. 212San Diego, CA 92128Phone: (800) 698-6918Fax: (858) 675-4045Email: jmplaw@msn.comWeb site: www.prestonestateplanning.com

Right at HomeContact: Pat Stemmermann11949 Q St., Ste.100Omaha, NE 68137Phone: (402) 697-7537Fax: 402) 697-7536Email: pats@rightathome.netWeb site: www.rightathome.com

SeniorBridgeContact: Beth Jackson845 Third Ave.New York, NY 100222Phone: (212) 994-6167Fax: (212) 994-4260Email: bjackson@seniorbridge.netWeb site: www.seniorbridge.net

Smart MarketingContact: Michelle Buckley3033 Riviera Dr., Ste. 103Naples, FL 34103Phone: (239) 403-7755Fax: (239) 403-7556Email: mark@smartmarketingnow.comWeb site: www.smartmarketingnow.com

Stetson University College of LawContact: Cathy Fitch1401 61St St., SouthGulfport, FL 33707Phone: (727) 526-7815Fax: (727) 347-5692Email: fitch@law.stetson.eduWeb site: www.law.stetson.edu

The Center For Special Needs Trust Administration, Inc.Contact: Marilyn Davis4912 Creekside Dr.Clearwater, FL 33760Phone: (877) 766-5331Fax: (727) 894-4036Email: marilyn@bostonassetmanagement.comWeb site: www.sntcenter.org

WealthCounsel, LLCContact: Anita Trudeau6115 SW Virginia Ave.Portland, OR 97239Phone: (888) 659-4069Fax: (888) 292-6126Email: Anita.trudeau@wealthcounsel.comWeb site: www.wealthcounsel.com

Wolters Kluwer Law & BusinessContact: Lisa Olsen2700 Lake Cook Rd.Riverwoods, IL 60015Phone: (847) 267-2190Fax: (847) 267-2873Email: Lisa.olsen@wolterskluwer.comWeb site: www.wolterskluwer.com

Veterans Information Services, Inc.Contact: Jay Mclntyre643 Springharbor Dr.Woodstock, GA 30188Phone: (866) 869-2777Fax: (866) 512-9013Email: aspsjay@yahoo.com

VSA, Inc.Contact: Valerie Schlitt441 Station Ave.Haddonfield, NJ O8033Phone: (856) 429-5078Fax: (856) 428-3678Email: valerie.schlitt@vsaprospecting.comWeb site: www.vsaprospecting.com

Sponsor-Krause Financial Services

Gold Sponsor- WealthCounsel Gold Sponsor-Merril Lynch

continued from page 14

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16Debbie Barnett and family

NAELA ROCKS!

16

Th ank you.To be honored by one’s peers is especially meaningful.But one does not arrive here alone. Th ere have been many along my personal pathway who have

made a diff erence.NAELA Staff , NAELA leaders, NAELA members...

particularly your president, Donna Bashaw, with whom I have shared the Elder Law Center in Laguna Hills for almost 15 years.

A little less than two years ago, I lost my only sister at the age of 59.

Th ree years previous to that, I lost my only brother at the age of 57.

I dedicate this award especially to them this afternoon, for two reasons:

One, their absence is painful as I receive this honor, but

Two, their deaths have given me a gift—their deaths have taught me

to live my life mindful of its temporariness.

Mortality changes priorities.

Every moment becomes precious.

I want to know my

life has mattered.

Vincent Russo, Steve Silverberg and Rolf Nelson

Senator Sherrod Brown with Rajiv Nagaich

NAELA Fellow’s Acceptance Speech Fay Blix, CELA

I want to leave behind something of value... something of beauty...

Th e practice of elder law is such a gift... Caring for people when they are most vulnerable can be

one of the most gratifying experiences possible.It takes a lot out... It puts a lot in.I love to look at my clients’ hands.Th e wrinkles.Th e large veins.Th e liver spots.Th e gnarled knuckles.Th ere is history in those hands.

Hard work.Courage in callouses.Th ose hands represent a lifetime of commitment—Diapers changed... Meals prepared... Children disciplined... Households sustained...Needy neighbors helped... Communities comforted... Country and nation secured... And I love to watch those hands as they sign the

documents I have prepared.I love to watch their signatures of purpose, willing those

stiff fi ngers and swollen joints to the fi nish line... I watch my client whose perfect Palmer penmanship has

been pummeled by Parkinsons rise to the challenge...

17

Craig Gordon and Fay Blix

I watch my client with macular degeneration devise carefully crafted creative ways to ensure the signature lands on the line despite the holes in his vision...

I watch my client freshly diagnosed with Alzheimer’s Disease sign with the courage of his convictions, doggedly determined to protect and prepare for his family before brain darkness falls...

I love those hands... I want to hold those hands... I want to receive from those hands what they have to give... I don’t want those hands to be hurt... to be bruised and battered by abuse... to be stripped of dignity... to be rendered useless... to be completely impoverished by costs of care... And then I look at my hands... I want my hands to construct... to contribute... to comfort... to care... Inaction is a luxury this nation cannot aff ord.Harry Moody of AARP describes these times

as “a moment of call.”1

And so, I look at my hands... And I look at your hands... Together, we have an extraordinary pool of social and

human capital.To those who have given us a lifetime of commitment,

we can return something of value... of beauty... Let us not be discouraged by the setbacks such as DRA or the

slowness of the implementation of the Elder Justice Act.Th omas Merton once said to an advocate despondent and

weary while engaging in protest of the Vietnam war, “Do not depend on the hope of results... Concentrate on the value... the truth of the work itself.”2

And what a value... what a truth this work of elder law is—

Donna Bashaw and Betsy Angivine

Senator Sherrod Brown with Rachel Efron Kabb

But together we can do more... In the words of Marge Piercy—“It goes on one at a timeIt starts when you careto act, it starts when you doit again after they said noit starts when you say WeAnd know who you mean and eachday you mean one more.”3

We canWe will make a diff erence!Th ank you again for giving me this honor.

1 Harry R. Moody, et al., Th e Five Stages of the Soul, Anchor Books, 1998.2 William H. Shannon, editor, “Letter to Jim Forest, dated February 21, 1966,”

Th e Hidden Ground of Love: Letters by Th omas Merton, Farrar, Straus, Giroux, 1990.

3 Marge Piercy, Th e Moon Is Always Female, Alfred A. Knopf, Inc., 1980.

17

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2007 National Academy of Elder Law Attorneys Symposium NAELA Rocks!Renaissance Hotel / Cleveland, Ohio / May 3-6, 2007

Educational Audio Recordings

(Sessions Numbered in Bold are More Th an 1 CD)CDs ARE $10 EACH—SPECIAL—FOR EVERY 10 CDs PURCHASED, YOU’LL RECEIVE 1 COMPLIMENTARY

THE 2007 NAELA SYMPOSIUM (19 CDs—WITH ALBUM—ONLY $171.00 *Session #1 not included in seriesTHE COMPLETE NAELA SERIES ON 2-MP3 AUDIO DISKS, INCLUDES SPECIAL PRE-SESSION #1—ONLY $159.00 plus $5.75 postage

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EDUCATIONAL AUDIO RECORDINGS: 2. Th e Moral Test of Government Joseph Maxwell Cleland 3. Challenge for the New Congress: Solving the Health and

Long-Term Care Crises Judith Feder 4. Trust Reformation Richard Davis; Patricia E. Dudek &

Shirley B. Whitenack 5. Incorporating the New Medicare Into Your Practice, and

how to Make Money Doing It Norman Harrison; Doris E. Hawks; Sanford J. Mall; Debra K. Schuster; Timothy L. Takacs & Morris Klein

6. Th e DRA’s New Home and Community Based Care Benefi t: Boom to Consumers or Bust? Gene Coff ey

7. Th e Challenges Facing Long-Term Care Reform: AARP and NAELA Perspective Mary Alice Jackson; Robert A. Jackson; Brian W. Lindberg; Sarah Lenz Lock & Kathryn Teff t-Keller

8. Envisioning Your Future: An Interactive Introduction to Goal Setting and Planning Robert F. Brogan; Kevin Shulman

9. Solving the Interstate Jurisdiction Problems in Guardianships David M. English, Terry W. Hammond &

Sally Balch Hurme 10. Care Planning Along the Long-Term Care Continuum

David L. McGuff ey; Th omas A. Minetree; Rajiv Nagaich & Antoinnette Williams

11. Th e Eff ect of the Uniform Trust Code (UTC) on Special Needs Trusts(SNTs): A Panel From Both Sides

I. Mark Cohen; Randy E. Drewett & Douglas W. Stein 12. 2007 Case Law Update Robert B. Fleming &

Rebecca C. Morgan 13. Estate Recoveries A. Frank Johns & William J. Browning 14. Recognizing and Resolving Nursing Home Problems:

Strategies for You and Your Clients Edwin M. Boyer & Eric M. Carlson

15. Ethical Issues in Representing Seniors, Persons With Disabilities, and Th eir Families Stuart D. Zimring

16. What’s Special About Medicare Special Needs Plans? Vicki Gottlich; Alissa Eden Halperin & Patricia B. Nemore

17. Sex, Wards, and Rock ‘n Roll Mary Alice Jackson & Rebecca C. Morgan

18. Income Tax Issues Aff ecting the Elderly Ben A. Neiburger 19. Marketing Your Special Needs Trust Practice

Robert W. Fechtman; Ruthann P. Lacey & Janet L. Lowder 20. Whys and Wherefores of Medical Ethics Committee

Participation: How It Can Aff ect Your Practice & Community Fay Blix; Phebe Saunders Haugen;

Edward W. Long & D. Jamieson Long, Jr.

Sub Total

POSTAGE:1st CD - Include $4.75

Each Additional CD $1.00Maximum 13 CDs - $16.75

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TO FAX ORDER: 985-892-9975

SPECIAL PRE-CONFERENCE SESSION: 1/1-6. Special Pre-Session: Fundamentals of Elder Law sold as a set only

$48.00 plus $9.75 postage, not sold in series.........X 6

19

John J. Regan Writing Award RecipientTh e 2007 John J. Regan Writing Award is presented

to Kathryn L. Tucker, Esq. for her article “Oregon’s Landmark Death with Dignity Law,” which was published in the NAELA Journal, volume II, number II.

Kathryn L. Tucker, a graduate of Georgetown University Law School, is Director of Legal Aff airs for Compassion & Choices, a national nonprofi t public interest organization dedicated to improving end-of-life care and expanding and protecting the rights of the terminally ill. Ms. Tucker practiced law with the Seattle-based law fi rm, Perkins Coie, LLP, prior to moving to C & C. She is an Adjunct Professor of Law at the University of Washington School of Law and Seattle University School of Law, teaching in the areas of health law and policy. Ms. Tucker served as co-counsel to the patient plaintiff s/respondents in Gonzales v. Oregon.

Th e NAELA Regan Writing Award is presented on an annual basis to the best original article published in the NAELA Journal during that year. Th e award is named after, and was established, in memory of John J. Regan, a long-time NAELA member, Fellow and pioneer in Elder Law. Articles considered for the award must be original, in-depth articles exploring a single topic which has an impact on the fi eld of Elder Law.

2007 Theresa Award in Community Service Recipient

Congratulations to Emily S. Starr, CELA — who was honored for her endless dedication to people with special needs by being presented with the 2007 Th eresa Award in Community Service. Th e award was established in memory of Th eresa Alessandra Russo, the daughter of NAELA Past President Vincent and Sussan Russo, and is funded through a grant from the Th eresa Alessandra Russo Foundation. Emily was recognized at the Symposium on Friday, May 4th before the general session began and honored at the Th eresa Foundation’s Annual dinner in New York on Friday, May 18, 2007. For more information about the Th eresa Alessandra Russo Foundation and recipients of this award, contact (516) 432-0200 or online at www.theresafoundation.org.

The Peabody Hotel149 Union Ave Memphis, TN 38103(901) 529-4000 Phonewww.peabodymemphis.comRates: $175.00 Single/Double

For reservations, call 1-800-PEABODY (Press 2) and reference NAELA no later than September 14, 2007 and be sure to mention that you are with NAELA to receive this special conference rate. Navigant International is available to assist you with your travel needs (800) 229-8731. Please note: As with all travel agencies, a service fee will apply.

A full conference brochure will be available by August, 2007. Early Bird Registration available until September 14, 2007! For more information, contact the NAELA Office at (520) 881-4005 or visit the NAELA website at www.naela.org.

Mark your Calendars!

November 1–42007

20

Dead Man Revisited John Barry Stutt, Esq., MBA

A dead man’s statute, or dead man’s rule, is drastic. Th ere is no typical or uniform dead man’s statute. Felix Frankfurter gave the best advice: “Read the statute.”

A dead man statute is a law derived from English common law that prohibits an interested party witness from testifying about communications or transactions with a decedent unless there is an exception.

For generations, these rules have perplexed lawyers as well as judges. Benham criticized the rule as being “blind and brainless.” Because of the harshness of these rules, courts have diluted them or given them strict scrutiny.

One method of dilution is requiring an opponent of the rule to provide corroboration by evidence. Th e overall workability of the corroboration requirement is suspect. Wigmore feels that the requirement is misguided.

A second way of diluting the rule is to permit testimony to prevent injustice. A third method is to permit the introduction of hearsay or other writings of the decedent.

What is the foundation for exclusion of evidence or testimony? You must read your statute. Th ere are no typical statutes.

Th e federal law does not have a counterpart. Diversity cases have the only application of a state’s dead man’s statute in federal court.

Keep in mind that there are diff erent formal objections to the statute. For example, in Wisconsin, the appropriate objection is not to state the inadmissibility of evidence, but to state specifi cally that the objection is to the “competency” of the witness.

What is the formula to introduce evidence in contravention of the dead man’s rule?

Often, it is to assert that the other party opened a door for evidence. A second way to introduce evidence is to fi nd an exception to your state rule.

A third way of introducing evidence is to assert waiver of the rule by a cross-examination of one of your witnesses by your opponent. A fourth way to introduce testimony is to use a third party, who was familiar with the transaction but who has no self-interest in the transaction. Another way to introduce evidence is to present letters or other documentary evidence from the decedent.

An additional tactic to introduce evidence is to fi nd an interested witness to testify on behalf of the side of the decedent. Such availability is then going to permit the introduction of your testimony.

It is estimated that there are fewer than a dozen states that have these statutes. Consider reading the Report to the Boyd-Graves Conference, located at http://www.vba.org/section/civil/civil/bgevid.pdf, for an excellent discussion of the weaknesses of a dead man’s statute.

Roy R. Ray, Professor of Law, Southern Methodist University, is to be saluted for his critical dissection of the dead man’s statute in his article in the 1963 Ohio State Law Journal:

“(1) Th e statutes are based upon a fallacious philosophy, i.e., that the number of dishonest men is greater than the number of honest ones; and that self-interest makes it probable that men will commit perjury.

“(2) Th e statutes create an intolerable injustice by preventing proof of honest claims and defenses. In seeking to avoid the possibility of injustice to one side, they work a certain injustice to the other. It is diffi cult to understand why all the concern is for the possibility of unfounded claims against the estate. Why is there no concern for a loss by the survivor who fi nds himself unable to prove as valid claim against decedents estate? Surely a litigant should not be deprived of his claim merely because his adversary dies. It cannot be more important to save dead men’s estates from false claims, than it is to save living man’s states from the loss by lack of proof.”

“(4) Th e statutes fail to accomplish their purported purpose since they suppress only a small part of the opportunities for perjured testimony. Th ey blocked the testimony of a witness only as a certain subjects, leaving him free to testify falsely as to other matters if he sees fi t to do so. Furthermore, a witness who will not stick at perjury will not hesitate to suborn perjury by getting a third person to testify as to those matters as to which his own testimony is barred.

“(5) Th e statutes impede the search for truth. Th e real hazard in shaping any exclusionary rule is that the jury cannot be expected to make sensible fi ndings when it is deprived of substantial parts of available evidence bearing on the issue in dispute. Th e great danger lies in the suppression of truth.

“(6) Th e statutes underestimate the effi cacy of cross-examination in exposing falsehood and the abilities of the judge and the jury to separate the false from the true. Th ese safeguards have proved adequate in other situations involving the testimony of parties and interested persons. Why not here?

“(7) Th e statutes burden the parties with uncertainties and appeals. For hundreds of years or more, our courts have been struggling with the interpretation of the statutes. Th e result is a labyrinth of decisions, which have often brought confusion

21

rather than clarity. Th e statutes continue to mystify able judges and lawyers in endless complexities of interpretation and application. ”

Th e reader is advised that when the next judge revisits the dead man’s statute, it will be with a jaundiced eye.

Attorney John Barry Stutt, Esq. has been certifi ed in Civil Trial Advocacy by the National Board of Trial Advocacy, which has been approved as the Sole Certifying Organization for Civil Trial Lawyers by the American Bar Association

Endnotes 1. Henry J. Friendly, Benchmarks 202 (1967). 2. Charles Tilford McCormick, McCormick

on Evidence § 65 (6th ed. West Pub. Co. 2003).

3. Va. Code § 8.01-396 (2006). 4. See generally Report to the Boyd-Graves

Conference, http://www.vba.org/section/civil/civil/bgevid.pdf (fall 2005).

5. 7 John H. Wigmore, Wigmore on Evidence § 2065 (4th ed. Aspen Pub. 2006).

6. See United States v. Diehl, 460 F. Supp. 1282 (S.D. Texas 1978), aff d., 586 F. 2d 1080 (5th Ct. 1978.); Troutman v. Valley Nations Bank, 826 P. 2nd, 810 (Ariz. Ct. App. 1992).

7. In Matter of Estate of Reist, 91 Wis. 2d 209, 222-24 (1979).

8. Botka v. Estate of Hoerr, 105 Wash. App. 974, 21 P. 3d 723 (Wash. Ct. App. 2001).

9. Estate of Molay, 46 Wis. 2d 450, 460, 462 (1970).

10. Estate of Nale, 61 Wis. 2d 654, 659-60 (1974).

11. Daniels, Executor v. Foster, 26 Wis. 2d 686, 691-92 (1870); Epes’ Adm’r v. Hardaway, 135 Va. 80, 90, 115 S.E. 712 (1923); Corporate Dissolution of Ocean Shores Park, Inc. v. Rawson-Sweet, 134 P. 3d 1188, 132 Wash. App. 903 (Wash. Ct. App. 2006).

12. Johnson v. Raviotta, 264 Va. 27, 563 S.E. 2d 727 (2002); Paul v. Gomez, 118 F. Supp. 2d, 694, 696 (W.D. Va. 2000).

13. Report to the Boyd-Graves Conference, supra n. 4.

24 Ohio St. L.J. 89, 108 (1963).

Executive Director ’s Message Susan McMahon, Esq.

Ahis has been an exciting and productive year for NAELA. I would like to tell you about some of the things which have occurred that you may not be aware of.

Th e Good and Welfare Committee has established the NAELA Neighborhood, a listserve for members to share non-legal information, job postings and personal concerns (http://lists.naela.com/neighbor/). Th e committee has also initiated a “Spotlight on a NAELA member” as a regular feature of the News. Please let staff know of anyone who you believe should be a spotlight.

After taking a short breather, the Professionalism and Ethics Committee is now developing tools to assist members in incorporating the Aspirational Standards into their practices.

Th e Telephonic Program Committee, chaired by Fay Blix, has done a wonderful job of expanding the training opportunities for our members. Please tell them about topics or speakers you would like for them to consider. Our fi rst ethics Webinar has taken place and we hope to expand into this medium.

Our Special Needs and Elder Law Brochures are all being redesigned and updated. Th ree are available now for purchase. Th e CMS Task Force and the Trust and Special Needs Trust SIG have drafted additional brochures to expand the series.

Th e Council of Advanced Practitioners has become a valuable resource for our advanced members. Th ese long term NAELA members regularly give their time and talents to NAELA as was evidenced by the large number who were involved in making the Cleveland Symposium a success (including Ed Boyer, the Symposium Chair).

Th e National Conference on Uniform State Laws (NCUSL) has designated NAELA as Advisors. As a result NCUSL will be contacting NAELA when they address issues that fall within the expertise of NAELA members to request participation in their drafting committees.

Certainly you all noticed that we utilized Votenet for the fi rst time this year to electronically administer the NAELA elections. Th is step resulted in a signifi cant savings both in direct expenses and staff time. Hopefully in the years to come you will all take advantage of this expedient means of voting.

Th e Long Range Planning Committee has begun the development of what will now be referred to as the NAELA Strategic Plan covering January 2008 to December 2010. Th e plan includes several new initiatives including increased support for NAELA Chapters and integration of Special Needs Law into the activities of the Academy. You will receive more details as the Strategic Plan is fi nalized.

NAELA has many wonderful volunteers who are working hard to support the development of NAELA. If you are interested in volunteering please contact NAELA’s new account manager, Rob LaMaster (rlamaster@naela.com), and tell him what committee you would like to work with. We will forward your name to the new committee chair to get you more involved with your organization.

continued from page 18

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Th ese Are Really Nice People Professor Rebecca Morgan

“These are really nice people.” One of my colleagues had come with me to a NAELA program to co-present at a breakout session. Th is was a few

programs back and the location and session escape me now. Th ose details are not really important to this story anyway. I do not even remember exactly where we were—at a reception, in the hallway between sessions, or walking to our rooms—when my colleague made the comment. I do remember the comment... and the surprise in her voice... that these NAELA members were really nice people.

Her comment surprised me. Of course these are really nice people. Elder Law Attorneys, and NAELA members in particular, are really nice people. Th ey have always been nice people, and perhaps that is why they are drawn to Elder Law.

I have never known NAELA members to be anything but nice, so I was really surprised by her observation. I do not take the niceness for granted; instead I take it as a given.

I know that there are lawyers who might not be described as nice people and in some practice areas, attorneys may be not as collegial or as willing to help their peers. Perhaps we in NAELA have gotten accustomed to being around these nice people so that we forget that we are nice people, and that those new to NAELA might actually be surprised by this.

NAELA members always help their clients, their clients’ families and each other. Just read the listserv and see how helpful members are to each other, by answering questions, providing advice, providing documents, pointing out a helpful case, celebrating members’ personal milestones and consoling them in their sorrows.

Conversations in the hallways at a program, the sharing of documents, writing of articles and presenting at programs all help members. Service to the Academy benefi ts all of us, and so many members give unselfi shly of their time to the Academy to make it a more valuable organization for us. Th e DRA Task Force, and all of the

time the task force members put into their analysis of the DRA and drafting the White Paper, is just a recent example. Th e NAELA programs and publications all help us stay informed and keep us on the cutting edge of developments.

NAELA members are nice people. Because NAELA is a member-driven organization, that niceness is refl ected in all that NAELA does. NAELA reaches out to members in times of disaster and loss, whether a hurricane or a house fi re, letting members know that NAELA is there for them and willing to help. NAELA members enthusiastically participate in community service projects at the Symposiums. For example, in 2004, NAELA members worked with the Programs for Exceptional People (“PEP”) on Hilton Head Island, South Carolina. In 2005, NAELA members worked with the On Lok (PACE) program in San Francisco. At the 2007 Symposium, members had the opportunity to volunteer at the Cleveland Community Food Bank.

When my colleague and I returned from the NAELA program, someone at work asked us about our trip. My colleague said

Elder Law Attorneys, and NAELA members in particular, are really nice people. They have always been nice people, and perhaps that is why they are drawn to Elder Law.

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without hesitation: “Th ose NAELA people are really nice.” Th en she followed that observation with another one (unsurprising to those of us in NAELA): “And boy are they hard-working. Th ey meet all the time, all day long.” We do put in long days at the NAELA programs. Meetings start at 7:30 in the morning, and go non-stop until day’s end and then we are not fi nished. We often go late into the night, at receptions, over dinner, at the dine-arounds and the optional events. We would go longer if we could fi gure out how to do without sleep! And if we happen to be on the same plane fl ights home, we still keep going. Isn’t it great!

Although the hours are long, it is not work. Hang out with a bunch of nice people who share the common goal of doing well by doing good, and realize how energizing the NAELA experience is for us. A NAELA program is an opportunity to exchange information, meet people, network, learn new practice tips and changes to the law, get revved up and make friends. Sit down at a lunch at a NAELA program with a group of strangers and by the time lunch is over, you have a bunch of friends. I have so many elder law attorneys whom I call friends who I have met through NAELA and all of whom I know will be there to help if I call.

When I get calls from attorneys who tell me they want to start practicing elder law and want to know how to get started, I always tell them the same two things: one, join NAELA and two, go to the programs. I do not care how busy someone is; going to the programs is a must! I tell them “Th ese are really nice people who will be very helpful to you.” I tell the elder law attorney “wannabes” that the NAELA members will be willing to share documents, to mentor and to help get them going in an elder law practice. No kidding... because, after all, they are really nice people.

Some months after my colleague’s visit to NAELA, my colleague came back from a meeting of attorneys who practice in another area of law. When I asked my colleague about the meeting, my colleague said “I want to go to the NAELA meetings with you. Th ose NAELA members are really nice people.”

Since that program, I have had other colleagues accompany me to some NAELA programs. Th eir reactions are always the same. I am no longer surprised by it.

I have grown accustomed to expecting it. I am never disappointed. At some point during the few days of the NAELA meeting, my colleague will turn to me and say, “Th ese are really nice people.” I smile, nod and say: “Yes, they are.

Th ese NAELA members are really nice people.”

NAELA Calendar of EventsJuly 27–29, 2007Tennessee Bar Association/NAELA2007 Elder Law Basics Nashville, TN August 24–25, 2007 Council of Advanced Practitioners 2007 ProgramHotel Monaco ChicagoChicago, IL November 01–04, 2007 2007 Advanced Elder Law InstituteElder Law and Advocacy - It’s Now or Never The Peabody Hotel Memphis, TN January 25–27, 2008 2008 NAELA UnProgramEmbassy Suites Outdoor WorldGrapevine, TX May 14–18, 20082008 NAELA Symposium20th Anniversary CelebrationHyatt Regency Maui Resort & Spa Lahaina, Maui HI Fall, 2008 2008 Advanced Elder Law InstituteKansas City, MO Stay tuned for more information on ALL NEW NAELA Programming beginning in 2009!! January 25–27, 2008 2008 NAELA UnProgramEmbassy Suites Outdoor WorldGrapevine, TX Spring, 20092009 NAELA Annual MeetingWashington, DC

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NAELA in the NewsNAELA was mentioned as a resource and/or Elder Law was prominently noted in: • “Sandwich Generation:

Survive the Tug of War/Th e Web Sites, Books, People Th at Can Help You to Be Both a Good Kid and a Good Parent,” which was published in the February 20, 2007 issue of CNN/Money Magazine.

• “Tailor Will, Power of Attorney for Multiple States,” which was published in the March 10, 2007 issue of Th e Wall Street Journal.

• “Online Resources,” which was published in the March 25, 2007 issue of Th e Washington Post.

• “Parents Aging or Incapacity Can Put Families in a Terrible Bind if Documents Aren’t Available to Let Vital Decisions be Made,” which was published in the April 2, 2007 issue of Th e Washington Post.

NAELA Members in the News:• Jean Galloway Ball,

CELA, Charles P. Sabatino, Esq., and Sally Hurme, Esq., were quoted in “Parents Aging or Incapacity Can Put Families in a Terrible Bind if Documents Aren’t Available to Let Vital Decisions be Made,” which was published in the April 2, 2007 issue of Th e Washington Post.

• William J. Browning, CELA, was quoted in “Should Grandma Divorce Grandpa? Senior Couples are Splitting Up in Record Numbers, and a Medicaid System that Leaves One Spouse in Poverty as the Other is Dying may be a Reason,” which was published in the February 15, 2007 issue of MSN Money.

• William J. Browning, CELA, was quoted in “How to Pay for Old-Age Care,” which was published in the March 26, 2007 issue of Newsweek.

• Tim E. Casserly, Esq., was quoted in “Sandwich Generation: Survive the Tug of War/Th e Web Sites, Books, People Th at Can Help You to Be Both a Good Kid and a Good Parent,” which was published in the February 20, 2007 issue of CNN/Money Magazine.

• Kevin B. Rack, Esq., was quoted in “An Interview with Kevin B. Rack, Chair, Virginia Bar Association’s Elder Law Section,” which was published in the October 2006 issue of BIFOCAL, the e-newsletter published by the ABA’s Commission on Law and Aging.

• Harry S. Margolis, Esq., was quoted in “Tailor Will, Power of Attorney for Multiple States,” which was published in the March 10, 2007 issue of Th e Wall Street Journal.

Stetson Launches Distance Learning LL.M. in Elder LawProfessor Rebecca Morgan

Stetson University College of Law has launched an online LL.M. in Elder Law. Th e degree requires the completion of twenty-four credits of study from a list

of required and elective courses. Each course is a mix of video-taped lectures and a “virtual” classroom through on-line discussion.

Th e courses are off ered “on demand” to give students the fl exibility of watching the course lectures and participating in the class electronic discussions within a time frame that is convenient to the students, rather than requiring students to be on-line at a scheduled time. Th e courses are taught by full-time faculty and some adjunct professors.

New students will be admitted each fall for the LL.M. Prospective students are those who received their fi rst law degree from a U.S. law school or at a law school approved by the appropriate authority in a country other than the United States.

Th e full course load is three courses per semester. Students taking the full course load will graduate in three semesters. Students may apply for permission to take a partial (one or two) course load for each semester. Th e fi rst class is scheduled to graduate with the LL.M. in December of 2008.

Attorneys who are interested in taking courses without seeking the degree can apply for permission to audit courses. For more information about the Stetson LL.M. in Elder Law, visit www.law.stetson.edu/excellence/elderlaw/llm or email elderlaw@ law.stetson.edu.

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• G. Mark Shalloway, CELA, and Patricia Sitchler, CELA, were quoted in “Caring for Pops: Put it in Writing – Suggests Sibling Contract to Avoid Court Case over Aging Parents,” which was published in the April 7, 2007 issue of Th e Dallas Morning News.

• Stephen J. Silverberg, CELA, was quoted in “Helping Trusts Keep the Faith Unitrusts Can Honor an Estate’s Goals and Boost Income to Survivors,” which was published in the February 19, 2007 issue of Businessweek.

• Donna Bashaw, CELA appeared on January 22 & 23, 2007 in an “In Th e Know” :30 TV segment about long-term care planning. On February 27 and March 2, 2007, Stuart Zimring, Esq. appeared as well in an “In Th e Know” :30 TV segment about advance directives. Both segments highlighted information from the NAELA Elder Issues Survey and aired on First Business (a nationally syndicated TV news magazine) and the America One Network. Additionally, DirecTV subscribers watching CNN, Headline News, Fox News, MSNBC, CNBC and Bloomberg saw the advance directives segment. In total, 560 TV stations in 148 cities (including 23 of the top 25 cities in the United States) aired the segments.

• Donna Bashaw, CELA was quoted as president of the National Academy of Elder Law Attorneys in “Plan for Care,” which was published in the January 9, 2007 issue of USA Today.

• Vincent J. Russo, CELA was quoted as past president of the National Academy of Elder Law Attorneys and the NAELA website was featured in “Qualifying for Medicaid after making cash gifts,” published January 27, 2007 in Th e Wall Street Journal.

• Charlie Sabatino, Esq. and Eric Carlson, Esq. were co-hosts in a radio media tour on February 27 & 28, 2007, partnering NAELA with Carlson’s National Senior Citizens Law Center. Th e topic of “What Do We Do With Mom And Dad?” generated 444 airings via 122 radio stations, including 24 of the top 25 cities, along with nationally syndicated shows Money Matters, USA Radio Network and Th e Right Balance and networks XM Radio, Sirius Radio and the Cable Radio Network.

• Donna Bashaw, CELA, Stephen Silverberg, CELA and Howard Krooks, CELA were included in an article entitled “Up to the Task of Executor?”, published on February 22, 2007 in Kiplinger.com

• Bernard Krooks, CELA and Stuart Zimring, Esq.

was quoted in “Making Final Choices while they’re yours,” published October 26, 2006 in Th e Wall Street Journal. October 29, 2006

• Mary Alice Jackson, Esq. and Howard Krooks, CELA were quoted in “Retirees Up Against Debt,” published January 24, 2007 in USA Today.

• G. Mark Shalloway, CELA and Joseph S. Karp, CELA were included in “No Safety Net for Early Dementia,” published February 28, 2007 in Palm Beach Post.

• Wendy Hoey Sheinberg, CELA appeared on the broadcast of Th e Arthritis Foundation Show on Long Island’s TV 55. during the broadcast Wendy was interviewed on topics including estate planning,

wills and charitable gift-giving.

• Frank L. Buquicchio, Esq. appeared on the broadcast of Th e Arthritis Foundation Show on Long Island’s TV 55. During the broadcast Frank was interviewed on topics including estate planning and wills.

• Wendy H. Sheinberg, CELA was quoted in “Home Transfers in Medicaid” published in the June 2, 2007 edition of Newsday.

• Wendy H. Sheinberg CELA, was quoted in “Personal Experience Leads to Private Elder Law Practice” published in the June 29, 2007 edition of Long Island Business News.

• Marie Elena R. Puma, Esq. appeared on Telecare Television.

continued from page 22

NAELA Member Awards:Howard S. Krooks, Esq., recently received an award for

his work as the Co-Chair of the Compact Working Group of the New York State Bar Association (NYBSA) Elder Law Section. Th e Compact for Long-Term Care is widely recognized for providing an alternative means of fi nancing long-term care. It represents a fair and rational approach to paying for long-term care by off ering seniors and people with disabilities the option to pledge a certain amount for their assets towards long-term care services without subjecting themselves to forced impoverishment typically associated with the Medicaid program. It also permits individuals with long-term care needs to purchase services at all three primary levels of care, including home care, assisted living and nursing home care. Currently, the Medicaid program may off er coverage for one or two levels of care, but not all three.

Most estate planning and Elder Law Attorneys, and many attorneys who know little about estate planning or Elder Law, draft inter vivos trusts for clients. Many

have learned that giving the remainder benefi ciaries outright distributions can subject those distributions of income and principal to the benefi ciary’s creditors. A lot of attorneys are now including provisions that direct the trustee, after the death of the grantors, to establish separate shares for each benefi ciary and to fund each share under a diff erent taxpayer identifi cation number, utilizing the separate share rules.

Generally, each separate share allows the benefi ciary to receive discretionary distributions based on an ascertainable standard, to avoid subsequent inclusion of the remaining principal in the benefi ciary’s estate. Because of the word “support” in the ascertainable standard, these trusts are usually considered support trusts, and often will therefore disqualify the benefi ciary from receiving public benefi ts, should the benefi ciary otherwise qualify.

Because these trusts may continue for many years, from generation to generation, it is important for the drafting attorney to consider every possible eventuality and to draft with the utmost fl exibility. Th e trust should therefore contemplate the possibility that a benefi ciary could, at any age, become disabled and require Supplement Security Income (SSI) and Medicaid. Assets in the trust or a fl ow of income from the trust could disqualify the benefi ciary from these vital public benefi ts, which certainly would not have been the intention of the grantor if the drafting attorney had raised the possibility. Th e trust should also contemplate the possibility that one or more of the benefi ciaries will retire, become ill, and require nursing home placement. In this event, an otherwise-qualifi ed benefi ciary may be disqualifi ed from long-term care Medicaid if the trust is not properly drafted.

Due to these concerns, many attorneys now place a trigger provision in revocable living trusts that causes the share of a healthy benefi ciary to convert to a third-party special needs trust if and when the benefi ciary becomes disabled. Such a trigger provision will render the share unavailable to the disabled benefi ciary and will thus avoid the need for the benefi ciary to transfer the inheritance to the benefi ciary’s own D4a trust: thus, avoiding a pay-back clause.

All attorneys who draft inter vivos trusts to distribute property after death should draft the trusts to allow the principal to remain in each benefi ciary’s share should a benefi ciary ever need public benefi ts. Although some states may not honor such a trigger clause (e.g., see Testamentary Trust is an “Available Resource” When Language and Context Make it a Support trust, Th e NAELA eBulletin, 2 January 2007), it is still wise to insert it. At worst, a state may ignore it; at best, the benefi ciary may reside in a state that does allow it. It may also be wise to give a trust protector the power to add the necessary language or delete language that would otherwise result in disqualifi cation.

Th e event necessary to trigger the supplemental needs provisions can be a subjective determination by the trustee or the trust protector that a benefi ciary is medically eligible for public benefi ts, for example:

“Should any benefi ciary, in the sole determination of the Trust Protector, be medically eligible for “public benefi ts,” then said benefi ciary shall not serve as trustee of his or her share. Th ereafter, my Trustee shall not make any distributions to that benefi ciary that might decrease or eliminate that benefi ciary’s eligibility for any public benefi ts based on need, such as, but not limited to, Medicaid or Supplemental Security Income.”

Or the triggering event could be based on an objective determination, for example:

“At the time any distribution or distributive share of Trust assets is to be made by the Trustee, if a benefi ciary of this Trust is disabled as defi ned in Section 1614(a)(3) of the Social Security Act (as determined by the Social Security Administration or by any State-level disability determination agency operating under the auspices of the Social Security Administration), and/or has been determined by a nursing home or State agency to be medically eligible for nursing home care, then said benefi ciary shall cease to be a Trustee of this Trust or any Trust share hereunder and, thereafter, the Trustee shall not make any distributions to said benefi ciary that might decrease or eliminate that benefi ciary’s eligibility for any public benefi ts based on need, such as, but not limited to, Medicaid or Supplemental Security Income.”

“Trigger Provisions” Creating Special Needs Trust William T. Edy, CELA and Evan H. Farr, CELA

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None of us would want to be the fi rst attorney sued by the grandson because the principal from his father’s share of his grandfather’s trust was dissipated by many years of his father’s nursing home care, which could have been easily prevented with a proper trigger provision.

William Edy, CELA, CFP, of Cape Coral, Florida, (billedy@aol.com), is a sole practitioner in Cape Coral, Florida. He also writes a weekly column in the Ft. Myers, Florida News-Press on Elder Law and is a frequent speaker on estate planning and Medicaid planning. He is a member of the National Academy of Elder Law Attorneys, the National Network of Estate Planning Attorneys and the Financial Planning Association.

Evan H. Farr, CELA, CEA (evanfarr@farrlawfi rm.com), is the principal attorney of Th e Farr Law Firm in Fairfax, Virginia. Evan focuses his practice on Long-Term Care Planning, Medicaid Planning, Disability Planning, and Estate Planning. A frequent speaker and published author, Evan has written a book entitled Th e Virginia Nursing Home Survival Guide, and has also written numerous articles that have appeared in the Guide to Retirement Living (published by Greater Washington Publishing Inc.) and the Golden Gazette (published by the Fairfax County Area Agency on Aging).

Where Do We Go From Here? Daniel O. Tully, Esq.

Where do we go from here? What is the future of health and long term care in this nation? Th e answer may exist in Professor Judy Feder’s recent presentation at the National Academy of Elder Law Attorneys’ 2007 Symposium in

Cleveland.Judy Feder, Dean of Georgetown’s Public Policy Institute and former Health

Care Advisor to President Clinton, noted that the recent congressional election will signifi cantly aff ect health care services paid from the federal budget, but it will not happen overnight. While it appears that health care reform will be considered by the 110th Congress, long term care probably will not.

If this is the case, why should you continue to contribute to NAELA’s Senior Rights Political Action Committee (SR-PAC)? Because changing health care policy is a marathon and not a sprint. Feder notes, “Health and Long Term Care are such big issues in terms of dollars… that I’ve got to tell you it’s going to take more than one election and one Congress to enable us to move forward in terms of seriously addressing the problems we face.”

Professor Feder, who is intimately aware of the inner workings of national public healthcare policy, argues that if you look at the big picture of the politics of long term care reform and stay the course, senior advocates could be on the ground fl oor in building a new long term care system.

Will future elections make a diff erence in health and long term care reform? Professor Feder is of the opinion that the 2008 election is a chance for signifi cant change. Th e 2006 election made a dent, but not a permanent fi x.

Feder also noted that, “NAELA’s SR- PAC can make an enormous diff erence in allowing change to happen. Not every organization has a political funding mechanism, a PAC, but you do. I want you to know that the SR-PAC makes a diff erence in getting people elected. I’d love to tell you getting elected isn’t about money, but I’ve learned too much to pretend. If you want candidates elected you need to advocate for them, knock on doors for them. You’ve got to make it possible for them to run ads and do what they need to do to get elected.

“And whether or not they transform our society, they shape the debate, defi ne the agenda and if we are in luck, they give us leaders who will do all they can to move this nation forward.”

Professor Feder concluded, “Stay concerned, stay attentive and stay politically active on all fronts. Donate to the SR-PAC today.”

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NAELA NAELA has recently created a federal political action committee, Senior Rights PAC, to increase our recognition and eff ectiveness in the public policy arena. Please join your fellow NAELA members in this exciting time as NAELA actively advocates for our Country’s seniors and persons with special needs!

Name ________________________________________________Member ID ____________________________________________

Occupation ___________________________________________Who contacted you about contributing?_______________________

Employer ___________________________________________________________________________________________________

Address _____________________________________________________________________________________________________

City _________________________________________________State ________________________Zip Code __________________

Phone ________________________________Fax _____________________________ E-mail ________________________________

Contribution I wish to contribute $___________________, as denoted below: Patron: $1 - $499 Supporter: $500 - $999 Benefactor: $2,500 - $4,999 Friend: $1,000 - $2,499 Pacesetter: $5,000

Payment Details Enclosed is my personal check, payable to NAELA Senior Rights PAC

Personal checks are preferred. Corporate checks are not acceptable. If a fi rm (partnership) check is used, the contribution will be equally attributed to ALL principals in the fi rm, unless you direct us otherwise. If using a fi rm check, please list all other principals below (or those principals to whom the contribution should be allocated, and in what proportions).

________________________________ _________________________________ _________________________________

Charge my Credit Card, details as follows: American Express Visa MasterCard

Card Number _________________________________________________ Expiration Date ________________

Signature _________________________________________________________________________________ I certify that this is a personal or fi rm (partnership) credit card, not a corporate card.

Charge my credit card in ______ installments of $ ______ every ______ month(s) for a total amount of $ ______

Please return Commitment Form and payment to: NAELA SR-PAC, 1604. N. Country Club Rd., Tucson, AZ 85715 / Fax: 520/325-7925

Th ank you for your generous support!

Th e purpose of the SR-PAC is to help elect candidates who will support the goals and objectives of NAELA. SR-PAC funds are used to make contributions to candidates for public offi ce. Th e contribution amounts listed are only suggestions; more or less may be contributed (subject to a limit of $5,000 per donor per calendar year). Th e amount given, or the refusal to give, will not benefi t or disadvantage a member. You may refuse to contribute without reprisal. Only members of NAELA may be solicited to contribute. We may not accept contributions from corporations, foreign nationals, federal government contractors, or by one person in the name of another person, nor may we accept contributions of more than $5,000 per calendar year from any one contributor. Contributions are not tax deductible. Federal law requires us to obtain and report the name, address, occupation and employer of each contributor who gives more than $200 in any calendar year.

NAELA Senior Rights PACContribution Commitment Form

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PR Update: PR Update: NAELA Partners with PBS on an Innovative New Show

By Ann Krauss, NAELA Communications Director

NAELA has been asked to be a promotional partner for a new television series called “Life (Part 2),” by my contact at Twin Cities Public Television, a prominent producer for PBS. Th is partnership provides NAELA with multiple resources to reach consumers at a national level and gives us a recommendation from PBS. Please be sure to tell your clients, family and

friends about this new show that will be premiering nationally on PBS stations in this summer.

“Life (Part 2),” hosted by Alan Rosenberg (Th e Guardian, Cybil, L.A. Law), is an innovative weekly television program by, for, and about the millions of Americans age 50 and older. As a series of dynamic half-hour programs, “Life (Part 2)” features candid, authentic and incisive discussions that are poised to spark a national dialogue about re-imagining the later decades of our lives. Th e show will debunk the ageist stereotypes prevalent on television and day-to-day life. Guests will include a mix of celebrities, writers, comics, and medical experts such as Carl Reiner, Ed Asner, Elliott Gould, Robert Lipsyte, Jesse Kornbluth, Abigail Traff ord, Roy Blount , Jr., Dr. Sherwin Nuland of Yale University and Dr. Robert Butler, founder of the National Institute on Aging.

Th e groundbreaking shows promise to be unlike anything you have ever seen before. Th e series is not about getting older, but rather it is about enjoying life to the fullest. Th e show will be tackling diffi cult, even taboo subjects such as fear, money and sex with a candid and witty style.

Th e list of carriage stations is growing, but at press time, the following schedule was provided by Twin Cities Public Television, producer of PBS programming. Please watch for Life (Part 2) in the following areas during the summer. To fi nd more information about the show and schedule updates, please visit www.pbs.org/lifepart2/.

New York — JulyPhiladelphia — July

Boston — JuneWashington, D.C. — June

Cleveland — JulyDenver — June

Sacramento — JulyPortland, OR — July

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Welcome New CELAsSandra Smith, CELAPortsmouth, VA

James R. Modrall, III, CELATraverse, MI

Michelle D. Beneski, CELAFairhaven, MA

Fellows for 2007 for theNews areFay Blix, CELALaguna Hills, CA

Professor Lawrence A. FrolikPittsburgh, PA

Shirley B. Whitenack, Esq.Morristown, NJ

Host Alan Rosenberg

Th is paper will explore the common tax issues that arise with respect to Personal Service Contracts, both for the recipient as well as the payor. As a result of the enactment of the “Nursing Home Bankruptcy Act” (also known as the Defi cit Reduction Act of 2005), personal service contracts will become an even more popular method to assist the elderly clients in their daily care as well as a planning technique to qualify elderly clients for Medicaid. However, if your client intends to spenddown his or her assets through compensating relatives for care taking services, then the contract must be in writing.

Is a Caregiver an Employee or an Independent Contractor?Generally, if your client hires someone to perform

household work, including caregiver services, that person is deemed to be an employee. Th e relationship of employer and employee exists when the person for whom the services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which the work is done. In essence, an employee is subject to the will and control of the employer not only as to what shall be done, but as to how it should be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed, it is suffi cient if he has the right to do so.

Th e right to discharge is also an important factor indicating that the person possessing the right is the employer. Other factors include how the person is paid, the furnishing of tools and of a place to work, and whether there is real risk as a result whether the worker will realize a profi t or suff er a loss.

Indeed, the IRS asserts in Publication 926 that cleaning people, health aides, private nurses, caregivers, and similar domestic workers are employees. Based on the factors set forth above, the IRS is probably correct as to the classifi cation of these types of workers, with the exception of perhaps private nurses and those hired from agencies where the agency is paid for the worker’s services.

With respect to private nurses, if the worker is licensed by the State and only checks on the patient sporadically or even once a day just to render medical assistance, then that individual may be deemed an independent contractor. On the other hand, if that private nurse is rendering care on

an on-going basis, daily, and for many hours a day, than that individual is more likely to be deemed an employee.

If the workers, including private nurses, are hired through an agency, and the agency is paid for the services, then the agency will be deemed an employer. However, if all the agency receives is a commission, then, person receiving services may be deemed to be the employer. However, if the agency establishes the scope of the work, when the caregiver will be paid and the caregiver rate, then the agency can be deemed the employer. Th is should be discussed with the agency ahead of time to assure that your client is not the one responsible for taxes.

Withholding RequirementsIf your client hires a caregiver in 2006 and pays wages of

$1500 or more to that individual, the client may need to withhold and pay Social Security and Medicare taxes, as well as pay federal unemployment tax (FUTA)and certain state employment taxes. A client may also need to withhold Federal Income Tax if both the client and caregiver agree to do so. If the client does agree, then the client should give the caregiver a Form W-4 Employee’s Withholding Allowance Certifi cate to fi ll out. If the client does not agree, then there is no obligation on the client’s part to do so, but the client should notify the caregiver in writing of such non-agreement.

For 2006 the Social Security taxes amount to 15.3 percent of the wages and the client is responsible for paying one-half (½) of the tax, and the employee the other half, providing the client withholds the caregiver=s portion. If the client does not withhold, the client is responsible for paying the full amount of the tax; however, the taxes the client pays to cover the caregiver’s portion must be included in the caregiver’s wages for income tax purposes. Th e caregiver’s share of Social Security and Medicare taxes are not counted as Social Security, Medicare, or as FUTA wages. In addition, the client will also be responsible for paying a FUTA tax equal to 0.8 percent of the fi rst $7000 of wages for each employee. Finally, each state will diff er as to its taxes and the attorney should become knowledgeable with respect to his or her state withholding requirements.

For purposes of Medicare, Social Security taxes and FUTA, the client should not count any wages paid to his or her spouse, a child under 12, or a parent. If the caregiver is under the age of 18, and his principal occupation is providing household services, then he or she isn’t required to pay

Tax Issues for Personal Service Contracts David Lee Rice,CELA

30

deduction. Consequently, this deduction is only available to taxpayers who itemize their deductions as opposed to taking the standard deduction, which in 2005 was $5,000 for singles, $7,300 for a head of household and $10,000 for married couples. An additional $1250 is allowed to any taxpayer who is at least 65 by December 31. However, fully one-half of all taxpayers over 65 don’t have a tax liability, making this deduction to be of illusory benefi t.

Assuming that the client does indeed have a tax liability and itemizes as opposed to taking the standard deduction, there is still another limitation on the medical deduction. Medical expenses are only allowed to the extent that they exceed 7.5 percent of adjusted gross income (AGI). Accordingly, if your client has AGI of $40,000, then the client can only deduct those medical expenses that exceed $3,000. Finally, the taxpayer can only deduct those medical expenses that are not covered by insurance, including Medicare.

From the tax perspective of an elderly client, payments made to a caregiver will most likely result in no tax benefi t at all. Payments to family members are not deductible, unless made to a family member who is a “licensed professional” for which such services are performed. Even if the payments were deductible, the elderly client would have to be a taxpayer with an income tax liability and who itemizes his or her deductions and then would still be subject to the 7.5 percent deduction from AGI as well as not be entitled to reimbursement by insurance, including medicare. As a result, unless the payments to the caregiver are suffi cient in nature, and not made to a family member (unless he or she is a licensed professional), then in all likelihood the payments will not result in a deduction for tax purposes.

Tax Consequences to CaregiversIndividuals are taxed on the compensation they receive for

services, whether that compensation is received in the form of cash, cash equivalents, property, or options to acquire property. As a result the recipient of the income will be subject to the following tax consequences:

• Federal and State income taxes.

• Social Security tax of 12.4% on the fi rst $90,000 of earnings.

• Medicaid tax of 2.9% on all earnings.

• Local taxes such as in the city of New York.

• Th e city may charge a business license tax since in essence the caregiver is conducting a business in the location where the services are performed.

On the other hand, if the payments made were deemed gifts, then there would be no tax consequences at all. However, if Medicaid planning is the goal, then gifting is probably no longer a reasonable alternative in light of the new law (Defi cit Reduction Act) eff ective February 8, 2006. Under the new law, the penalty period starts not from the date of the gift as under the old law, but at the time the person is in a nursing home and fi rst qualifi es for Medicaid. Consequently, the old gifting techniques, such as staggered gifting or half-a-loaf approach will no longer be a viable as a method for qualifying for Medicaid.

Certainly if there is enough time to do some Medicaid planning, the use of a caregiver agreement will indeed cause the elderly client to spend down all of his or her assets. But with the potentially high tax rates to the caregiver, one has to determine whether the government will end up with the proceeds anyway. In other words, a calculation should be made on the savings on income taxes to the client (if any) as well as the tax consequences to the caregiver (assuming that the caregiver is a family member) to determine whether a caregiver contract will be worth it in the end. Recall that if the client’s longevity is questionable, income taxes may cause your client’s caregiver to end up with less, as an inheritance under $2,000,000 is not subject to any tax at all.

For example, assume that the client has an estate of $250,000 and a personal care contract is put in place on January 1, 2007 to pay her daughter, who is an accountant, the sum of $50,000. Assume further that the client dies on January 1, 2008. Because the $50,000 is paid to a family member, it is not deductible to the client for income tax purposes. It is, however, taxable income to the daughter. If daughter is married and they are in a high tax bracket, there will be FICA and Medicare taxes of 15.6 percent, federal income taxes of 34 percent; FUTA taxes (less than one percent) and state income taxes which will vary by jurisdiction.

In this case using the personal care contract for spending down saved nothing with respect to Medicaid and the

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any Medicare or Social Security tax, but the client is still responsible for paying the client’s share (7.65 percent of the wage base).

Th e caregiver does not have to include in income the value of food and lodging as well as reimbursement for parking in the amount of $205 per month. Additionally, a caregiver can be reimbursed tax-free for a transit pass for a bus or train in the amount of $105 per month.

Th e client is required to fi le a W-2 for any caregiver whose Social Security and Medicare wages were $1500 or more for the 2006 calendar year, otherwise a 1099 should be fi led, if the wages paid exceeded $600 during the calendar year. However, if both the client and caregiver agreed to withhold income tax, then a W-2 would be required even if $1500 in wages were not paid.

If there is no income tax withholding the client can either pay the payroll taxes quarterly basis or all at once on April 15th of the year subsequent to the time the wages were paid. Each State will vary in their payment requirements, but will generally be on a quarterly basis. Th e client is required to report the wages on Schedule H with his or her federal income tax return. If no return is due, then Schedule H can be fi led separately.

If there is income tax withholding and the withholding for all federal payroll taxes is under $50,000 a year, the client will have to make deposits of all the taxes on a monthly basis for federal taxes and will have to check the state withholding requirements, which will most likely be on a monthly basis.

What are the tax consequences to the Elderly Client with respect to the payment for a Caregiver Contract?

Assuming that the elderly client fi les his or her own tax return, and doesn’t qualify as a dependent of another, the client may be entitled to deduct some of the payment as a medical expense under Internal Revenue Code (IRC) Section 213. However, the elderly client must show that the expenditure qualifi es as a medical expense. In the case of payments for caregivers, this should not present much of a problem as payments for “qualifi ed long-term cares services” are within the defi nition of medical expenses, as are various capital improvements to the family home to accommodate the elderly client. If the payment is “capital” in nature, the costs for the improvement would be added to the basis of the asset to the extent that the fair market value of the property

has not been increased as a result of the capital improvement.Long term care services are defi ned as those services

which are “necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance or personal care services.” However, this assumes that the services are provided to a chronically ill individual. Th e term chronically ill means any individual who has been certifi ed by a licensed health care practitioner as:

“(i)being unable to perform (without substantial assistance from another individual) at least 2 activities of daily living for a period of at least 90 days due to a loss of functional capacity...or

(iii) requiring substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment.”

It should be fairly easy for most elderly clients to come within the ambit of the statute. First, the elderly client must not be able to perform at least two activities of daily living, which would include, dressing, bathing, cooking, eating, normal bathroom functions or even just getting up from a chair. Secondly, this must be documented by a licensed health care practitioner such as a doctor, nurse or social worker and this must be done on an annual basis. Assuming the above requirements are met then the expenditures for such services should be deductible as a medical expense under IRC Section 2l3.

However, there is an important exception in the IRC which disallows any payments to family members or other relatives for caregiver services as a medical deduction. A relative is defi ned as any spouse, lineal descendant, brother or sister (includes half-brother or half-sister), and various entities, including corporations, trusts or partnerships in which any of the above individuals own more than a 50 percent interest. In essence, if the elderly client pays his child or brother to take care of him or her, then that client is not entitled to a medical expense deduction. Th e only exception is where the family caregiver is a “licensed professional with respect to such service,” in which case a deduction will be allowed.

Even assuming that the payment is deductible under the above tests, there are two additional limitations. First, the deduction is commonly referred to by tax practitioners as a “below the line deduction” which means it is deductible from Adjusted Gross Income (AGI), or is classifi ed as an itemized

Tax Issues for Personal Service Contracts continued from page 31

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$50,000 payment to the daughter resulted in at least $25,000 in taxes, which would not have been paid if no caretaker contract had been entered into, as the inheritance would have been tax-free.

i See IRS Publication 926 and Rev. Rul. 80-365, 1955-2 C.B. 396.ii For a number of years the IRS took the position that there were 20 factors to

apply to classify a worker, albeit some of the tests were more important than others. See Rev. Rul. 87-41, 1987-1 C.B. 296. As of October 30, 1996, the IRS has acknowledged that the 20 common law factors listed in Rev. Rul. 87-41 are not the only ones that may be important. Th e IRS Training Manual provides that the most important test is control, and the agents are to look at three areas: (1) behavioral control; (2) fi nancial control; and (3) relationship of the parties. See Employment Tax Handbook 104.6 Section 5.8.1 (04/21/1999).

iii IRC Sections 213(d)(1)8 and 7702B(c)(1)-(3).iv IRC Section 7702B(c)(3).v IRC Section 7702B(c)(2)(A).vi IRC Section 7702(B)(c)(2)(B).vii IRC Sections 7702(B)(c)(4) and 7702B(c)(2)(A).viii IRC Section 213(d)(11)(A).ix IRC Section 213(d)(11)(A).x IRC Section 62(a).xi Kaplan, supra., at 544.xii IRC Section 61.xiii IRC Section 102(a). If the caregiver is a child and will receive an additional

inheritance, then the practitioner needs to be very careful if using a written agreement, as the IRS may attempt to deem the inheritance as compensation. See United States v. Dieter, 2003-1 U.S.T.C. & 50,439 (D. Minn 2003). If a contract is not used, then the caregiver may face a will contest by his or her siblings for undue infl uence and lack of capacity.

xiv Th ere will be considerable debate whether gift ing through the use of annuities and Ahalf-a-loaf@ gift ing approach will work under the new law. Some commentators believe that Ahalf-a-loaf@ gift ing is still possible, by having the elder care client make the gift just before he or she enters the nursing home and then have the donees give back enough money to cover the proposed penalty period. Other commentators believe that a gift can be made with enough money held back to purchase an annuity that would cover the period of ineligibility. Because the annuity is an exempt asset, the elderly person would still qualify for Medicaid.

David Lee Rice, CELA, J.D., LLM is a principal in the law fi rm of David Lee Rice, APLC, in Torrance, California. Mr. Rice is a Certifi ed ax Specialist in tax law and elder law. He is currently Chair of the Board of Legal Specialization for the State of California; Th ird Vice Chair of the Los Angeles County Bar Association; Vice Chair of the American Bar Association Income Tax Section; Member of the Executive Committee of the Tax Section NAELA; Member of the Executive Committee of the Tax Section of the Beverly Hills Bar Association. Mr. Rice is a frequent lecturer on tax and elder care matters.

Rob LaMaster Managing Director

Joining the wonderful staff in Tucson, AZ is Rob LaMaster, NAELA’s new Managing Director. Rob is the primary staff contact with the By-Laws, Finance, Member Relations, Professionalism and Ethics, and the Program and Education Committees. He also works with the Member Discount Program and the Telephonic Programming Sub-Committees. He supports NAELA’s Executive Director, Susan McMahon, with Executive Committee and Board of Directors functions.

Rob comes to NAELA with an extensive background in Association Management. Rob was most recently the Regional Director for the National Traffi c Safety Institute where he interacted with over 50 Municipal and Justice Courts as well as the Arizona Supreme Court for the Arizona Defensive Driving Program.

Rob has also held positions with the Muscular Dystrophy Association, the Tucson Metropolitan Chamber of Commerce and the Greater Dallas Chamber of Commerce.

A native of Dallas, Texas, Rob attended Texas Tech University, graduating with a Bachelor of Business degree in Marketing and a Master of Arts in Interdisciplinary Studies, with an emphasis on Business, Political Science and Mass Communications.

Rob is married to Karen, an Oncology Physician Assistant (PA) and has a 13 year- old daughter, Madison and two boxers, Nala and Nelson. He is currently on the Board of the Canyon Del Oro Soccer Club and his local Homeowners Association.

Rob loves to play golf (not well), hike and is an avid sports fan. His main hobby these days though seems to be driving to and from soccer tournaments and middle school volleyball games.

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A D V E R T I S E M E N T

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