Rebecca Morgan - National Academy of Elder Law Attorneys

Transcription

National Academy of Elder Law Attorneys • Volume 19 • Issue 2 • 2007
Rebecca
Morgan
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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FEATURES
4
Rebecca Morgan: How Does She Do That?
Robert B. Fleming, CELA
4
11
Inaugural NAELA Elder Leadership Award
12
NAELA Rocks! 2007 Symposium Wrap-up
The NAELA News
Edwin M. Boyer, Esq.
is published by the
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 Recipient
19
2007 Theresa Award in Community
Service Recipient
20
12
Dead Man Revisited
John Barry Stutt, MBA
22
These Are Really Nice People
National Academy of
Elder Law Attorneys, Inc.
1604 N. Country Club Road
Tucson, AZ 85716-3102
520/881-4005
Fax: 520/325-7925
www.naela.org
P UBLI CAT IO N S CH A IR
Wendy H. Sheinberg, CELA
Garden City, NY
Professor Rebecca Morgan
24
Stetson Launches Distance Learning LL.M.
in Elder Law
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.
20
Volume 19 • Issue 2
30
E D IT O R
Ruth Ratzlaff, Esq.
Fresno, CA
P UBLI C AT IO N S CO O R D IN AT O R
Stacy Fobar
Tucson, AZ
GRA P HI C D E S IG N / L A Y O U T
Kellen Creative
Atlanta, GA
David Lee Rice,CELA
33
Rob LaMaster, Managing Director
Articles appearing in the NAELA
News may not be regarded as legal
EVERY ISSUE
24
5
21
23
25
33
Presidents Message
Executive Director’s Message
NAELA Calendar of Events
NAELA in the News
Welcome New CELA’s and Fellows
advice. The 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
officers or directors of NAELA unless
otherwise specifically stated as such.
3
FEATURED MEMBER
Rebecca Morgan
How Does She Do That?
Y
ou 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
4
to find 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
affection 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
coffee emporium. Chances are you might find her there,
fueling up on soy chai lattes. Or if you can find your way
to the mountains of Colorado, you might find her sitting
on a porch, devoted dog and cats surrounding her, or
perhaps hiking in the rarefied mountain air.
Like all of us, Prof. Morgan is more than just her
career. The 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
first 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. The
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
continued from page 4
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.
That 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 first used responders; the
audience participation was fantastic and the feedback entirely
positive. The 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.
Though 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 effect 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?
The chai probably helps, augmented as it often is by chocolatecovered coffee 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.
Like all of us,
Prof. Morgan
is more than
just her career.
The career
part, however,
is pretty
impressive.
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 The Elder Law
Answer Book.
5
PRESIDENT’S MESSAGE
Thank You, Thank You, Thank You!
I
write this on the last week of the 2006–2007 NAELA
year. The 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 office and at home.
Speaking of the office and home, many thanks are due to
my office 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 office 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!
The 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. The
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. The 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.
This charge was given to the Public Relations committee
chaired by Craig Reaves, CELA. The committee secured
AARP and Grand Magazine as co-sponsors with NAELA
of the new NAELA Elder Leadership Award. From a
number of nominations four finalists were selected from
6
Donna R. Bashaw, CELA
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. The award
was presented at the Symposium
in Cleveland. The 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.
The Membership Committee, chaired by Steve
Silverberg, CELA, looked at this goal. The committee
presented a proposal to confer Emeritus status on retired
members who have made
significant contributions
during service to
NAELA. The committee
has also been asked by
the board to look at
the Retired Member
category as to the
benefits and privileges
of this category. The
final proposal will be
presented and voted on
by the board later this
year. The 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/first
time attendees.
As President, it
was wonderful
visiting with
chapters and
meeting NAELA
members, some
of whom have
never attended
a national
conference.
Goal 4. Establish a White House Conference on Aging
Task Force.
The 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. The task force reviewed the top 50
resolutions from the conference and chose the NAELA top
BOARD OF DIRECTORS: 2007 – 2008
ten resolutions. Of the ten, the task force decided to focus on
assisting in the passage of the Elder Justice Act. The task force
also identified 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.
This goal was reviewed by the Program Committee chaired
by Reginald Turnbull, CELA . A subcommittee looked
at the speaker incentive issue. They took a survey of how
other professional organizations compensate members who
speak at programs. They also looked at the financial 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 nonmonetary 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 offer
education and guidance in this area of law. Programming is
also offering 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. This 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. The 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 offices.
Goal 7. Revitalize the Good and Welfare Committee.
The committee was co-chaired by John Wargo, CELA
and Martha Brown, CELA. They worked on a welcome
program for first time attendees at NAELA conferences.
continued on page 8
PRESIDENT
PRESIDENT ELECT
G. Mark Shalloway, CELA
West Palm Beach, FL
Craig C. Reaves, CELA
Kansas City, MO
VICE PRESIDENT
TREASURER
Stephen J. Silverberg, CELA
East Meadow, NY
Ruth A. Phelps, CELA
Pasadena, CA
SECRETARY
PAST PRESIDENT
Sarasota, FL
Donna R. Bashaw CELA
Laguna Hills, CA
EXECUTIVE DIRECTOR
MANAGING DIRECTOR
Susan B. McMahon, Esq.
Tucson, AZ
Robert K. LaMaster
Tucson, AZ
DIRECTORS
Robert F. Brogan, CELA
Point Pleasant, NJ
Doris E. Hawks, Esq.
Los Altos, CA
Martha C. Brown, CELA
Saint Louis, MO
Howard S. Krooks, CELA
Boca Raton, FL
A. Kimberley Dayton, Esq.
Minneapolis, MN
Michael F. Loring, Esq.
Scituate, MA
Tucson, AZ
Timothy L. Takacs, CELA
Hendersonville, TN
Gregory S. French, CELA
Cincinnati, OH
Reginald H. Turnbull, CELA
Jefferson City, MO
Bradley J. Frigon, CELA
Englewood, CO
Kathleen T. Whitehead, CELA
San Antonio, TX
Nancy P. Gibson, Esq.
Missoula, MT
Shirley B. Whitenack, Esq.
Morristown, NJ
Edward E. Zetlin, Esq.
Falls Church, VA
CONSULTANTS
Brian W. Lindberg
Public Policy
Washington, D.C.
Hugh K. Webster, Esq.
Legal Counsel
Washington, D.C.
7
President’s Message continued from page 8
They also started the NAELA Neighborhood listserv where
members can send messages not appropriate for the general
NAELA listserv. They also are creating “Spotlight of a NAELA
Member” as a regular feature of the NAELA News.
Goal 8. Branding NAELA
All 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. This effort has been quite
successful in that NAELA
is considered by many
in government and in
For sunlit hours
the media as experts on
and visions clear,
senior topics. There is still
For all remembered
much work to be done
faces dear,
in branding NAELA and
efforts will continue.
For comrades of a
Goal 9. Encourage further
recognition of the Aspirational
Standards.
The 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. They are helping
members to incorporate
these standards in their
practices. They are presently
focusing on producing a
tool kit to assist members.
They 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
88
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
goals. But, there were also other committees who did a
tremendous amount of work this year.
These include:
1. Amicus Committee
The chair, Victoria Heuler, Esq. and the members
approved three amicus briefs to be filed 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 certification exam. The 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. The
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. The Fellows Committee
The Fellows Committee was chaired by Judith
Stein, Esq. Their work resulted in three new Fellows
bing introduced at the Cleveland Symposium: Fay
Blix, CELA, Lawrence Frolik, Esq., and Shirley
Whitenack, Esq.
6. Member Discount Partners
This committee was chaired by Brad Frigon, CELA.
The 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
The meat and potatoes of NAELA are our programs. The
program chairs presented outstanding programs this year.
Thanks to our chairs and their committees. The chairs
were: Institute (Salt Lake)—Barbara Hughes, Esq.;
Unprogram—Wendy Sheinberg, CELA; Symposium
(Cleveland)—Ed Boyer, Esq.
8. Publications Committee
The Publications chair was Wendy Sheinberg, CELA
with Bridget O’Brien Swartz, CELA as the Editor-inChief 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. They 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. These organizations are ABA/
RPPTS, ABA Tax Section, ACTEC, AICPA, NAELA,
NAEPC, and SFSP. NAELA’s representative is Brad
Frigon, CELA. The 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. This committee was chaired by Stuart
Zimring, Esq. A draft was provided for the board in
Cleveland to get feed back from the board members.
The final report is due at the board retreat this
summer for final consideration.
The 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.
Thanks would never be complete without an extra
special thank you to the NAELA staff and especially to
Susan McMahan and Debbie Barnett. These 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. Thank you from me personally and thank you
from NAELA. The quality of the volunteers is incredible.
Think 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 confident 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 office in Orange
County, California, to Disney World, near Mark’s office
in Florida. Here’s to NAELA—leading the way.
99
Chapter Presidents
Materials
Available On-line
Materials 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 office 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 Benefit:
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
10
10
Arizona Chapter
Suzanna Goldman, Esq.
Phoenix, AZ
(602) 254-5992
Missouri Chapter
Mary R. McCormick, CELA
Liberty, MO
(816) 505-1999
California Chapter Northern
Ruth E. Ratzlaff, Esq.
Fresno, CA
(559) 226-1540
New Hampshire Chapter
David R. Craig, CELA
New Boston, NH
(603) 487-3915
California Chapter Southern
Patrick Green, Esq.
Pasadena, CA
(626) 449-8433
New Jersey Chapter
Sharon Rivenson Mark,
CELA
Jersey City, NJ
(201) 239-0300
Colorado Chapter
Catherine Anne Seal, CELA
Colorado Springs, CO
(719) 448-0734
New Mexico Chapter
Barbara J. Buck, Esq.
Albuquerque, NM
(505) 842-5551
Connecticut Chapter
Franklin A. Drazen, CELA
Milford, CT
(203) 877-7511
New York Chapter
Bernard A. Krooks, CELA
New York, NY
(212) 490-2020
Florida Chapter
Michael A. Pyle, Esq.
Daytona Beach, FL
(386) 615-9007
Ohio Chapter
Rachel Kabb-Effron, CELA
Beachwood, OH
(216) 831-5222
Georgia Chapter
David G. Carter, Esq.
Atlanta, GA
(404) 442-6644
North Carolina Chapter
J. Gregory Wallace, Esq.
Raleigh, NC
(919) 876-1400
Illinois Chapter
Marguerite Angelari, Esq.
Chicago, IL
(312) 915-6775
Wendy A. Craig, Esq.
Black Mountain, NC
(828) 669-0799
Indiana Chapter
Claire E. Lewis, Esq.
Indianapolis, IN
(317) 484-8115
South Carolina Chapter
Mitchell C. Payne, Esq.
Rock Hill, SC
(803) 329-8656
Kansas Chapter
Molly M. Wood, Esq.
Lawrence, KS
(785) 843-0811
Texas Chapter
G. Gaye Thompson, Esq.
Austin, TX
(512) 335-6800
Maryland/DC Chapter
Morris Klein, CELA
Bethesda, MD
(301) 652-4462
Massachusetts Chapter
Mark W. Worthington,
CELA
Worcester, MA
(508) 757-1140
Virginia Chapter
Joseph T. Buxton III, CELA
Urbanna, VA
(804) 958-2244
Washington Chapter
Erv A. DeSmet, Esq.
Bellevue, WA
(425) 990-4510
Inaugural NAELA Elder Leadership Award
T
he 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, nonprofit
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. The 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 efforts.
“I’m truly honored to receive the first-ever Elder
Leadership Award,” said Dr. Cole. “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.”
“Elbert Cole embodies the activist spirit we’re hoping
to see increase within the nation’s elder community,” said
Bashaw. “This 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.
“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.”
The 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 finalists,” said Jonathan Micocci, President of
GRAND Magazine.
The 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, cosponsored 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 Yorkbased NAELA Member.
Eugene Lehrmann, a former AARP national president
from Wisconsin nominated by Barbara S. Hughes, Esq.,
a Madison, Wisconsin-based NAELA Member.
The 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.
11
NAELA ROCKS!
NAELA Rocks! 2007 Symposium Wrap-up
T
he 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 first ever NAELA Elder
Leadership Award Presentation sponsored by AARP, and Grand
Magazine. This 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 Thursday 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 “The 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.
The Symposium also featured the ever-popular and
informative case law update by Robert Fleming, CELA
and Professor Rebecca Morgan. The rock music and
flower 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 filled 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. The 2007 John J. Regan writing award was
presented to Kathryn L. Tucker, Esq, for her NAELA Journal
12
article “Oregon’s Landmark Death with Dignity Law.” At a
later session, the “Theresa 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.
Thursday evening, over 90 members enjoyed dinner and
dancing on the Goodtime III dinner cruise, a fund raising
event sponsored by the NAELA SR-PAC. The 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.
The 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. The Food Bank
saves an estimated $800,000 a year by using volunteers to do
various jobs at the Food Bank.
The steering committee responsible for the Symposium
deserves a huge thank you. The very talented committee
included Linda Anderson, CELA, Betsy Angevine, Esq.,
Bob Brogan, CELA, Bill Browning, CELA, Frank Dana,
CELA, Greg French, CELA, Rachel Kabb-Effron, CELA,
Professor Rebecca Morgan, Dennis Sandoval, CELA, and
Kristi Vetri, Esq. Thanks 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 Effron, 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. Thanks 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).
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
13
13
NAELA ROCKS!
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
benefits 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 Sponsors
GOLD Sponsor–
Thursday and Saturday Coffee Breaks
Merrill Lynch
Contact: Christopher Sullivan
1700 Merrill Lynch Drive (B1-73)
Pennington, NJ O8534
Phone: (609) 274-1542
Fax: (609) 274-0032
Email: [email protected]
Web site: www.totalmerrill.com/specialneeds
GOLD Sponsor–Saturday Luncheon
WealthCounsel, LLC
Contact: Anita Trudeau
6115 SW Virginia Ave.
Portland, OR 97239
Phone: (888) 659-4069
Fax: (888) 292-6126
Web site: www.wealthcounsel.com
Special Thanks to Our
2007 NAELA Symposium Exhibitors!
Academy Of Special Needs Planners
Contact: Mark Miller
11 S. Angell St., Ste. 341
Providence, RI O2906
Phone: (866) 2670947
Fax: (401) 351-2642
Web site: www.specialneedsplanners.com
Asset Preservation Strategies
Contact: Cheryl Fletcher
P.O. Box 5877
DePere, WI 54115
Phone: (888) 605-4222
Fax: (877) 523-0783
Web site: www.assetpreservationstrategies.com
14
14
Carolina Academic Press
Contact: Kenny Hegland
700 Kent St.
Durham, NC 27701
Phone: (919) 493-7486
Fax: (919) 493-5688
Web site: www.cap-press.com
ElderLaw Answers
Contact: Mark Miller
11 S. Angell St., Ste. 341
Providence, RI 2906
Phone: (866) 267-0947
Fax: (401) 351-2642
Web site: www.elderlawanswers.com
European Expert Care Agency
Contact: Yolanta Khalil
110 Norman Ave.
Brooklyn, NY 11222
Phone: (718) 349-0099
Fax: (718) 389-0172
Web site: www.eecare.com
Interactive Legal Systems
Contact: Nicole Splitter
100 Highland Park Village,
Ste. 200, Dallas, TX 75205
Phone: (888) 315-0872
Fax: (866) 249-6649
Web site: www.ilsdocs.com
Krause Financial Services
Contact: Dale Krause
1120 Red Wing Trail
De Pere, WI 45115
Phone: (920) 330-0190
Fax: (920) 330-0191
Web site: www.Medicaidannuity.com
Legal Resources
Contact: Meg Rudansky
36 Woodvale St.
Sag Harbor, NY 11963
Phone: (631) 725-4778
Fax: (631) 725-8685
Web site: www.legalresourcesllc.com
LexisNexis
Contact: Karen Lynam
555 Middle Creek Pkwy.
Colorado Springs, CO 80921
Phone: (719) 481-7426
Fax: (719) 488-5028
Web site: www.lexisnexis.com
Medicaid Planning Systems
Contact: Colleen Caruso
509 S Lenola Rd., Bldg. 7
Lenola, NJ 8057
Phone: (781) 396-3235
Fax: (781) 396-3647
Web site: www.medicaidplanningsystems.com
Interim HealthCare
Contact: Meredith Millman
1601 Sawgrass Corp. Pkwy.
Sunrise, FL 33323
Phone: (954) 858-2882
Fax: (954) 858-2870
Email: mmillman@interim healthcare.com
Web site: www.interimhealthcare.com
Medicaid Practice Systems
Contact: Phillip Miner
555 French Rd.
New Hartford, NY 13413
Phone: (315) 866-7461
Fax: (315) 732-6857
Web site: www.medicaidpractice.com
International Genealogical Search
Contact: Jennifer Meyer
2985 Virtual Way, 4th Flr
Vancourver, BC V5M 4X7
Phone: (604) 654-6766
Fax: (604) 654-6706
Web site: www.heirsearch.com
Melville Capital
Contact: Douglas Himmel
1636 Abbot Kinney Blvd.
Venice, CA 90291
Phone: (310) 581-6141
Fax: (631) 390-2422
Web site: www.melvillecapital.com
J.G. Wentworth
Contact: John Zepeda
40 Morris Ave., 3rd Flr
Bryn Mawr, PA 19010
Phone: (866) 410-8898
Fax: (800) 543-1269
Web site: www.jgwentworth.com
Merrill Lynch
Contact: Christopher Sullivan
1700 Merrill Lynch Drive (B1-73)
Pennington, NJ O8534
Phone: (609) 274-1542
Fax: (609) 274-0032
Web site: www.totalmerrill.com/specialneeds
National Guardianship Association
Contact: Patricia Heuser
526 Brittany Dr.
State College, PA 16803-1420
Phone: (877) 326-5992
Fax: (814) 238-7051
Web site: www.Guardianship.org
Premier Software
Contact: Tom Caffrey
1230 Brace Rd.
Cherry Hill, NJ 8034
Phone: (856) 429-3010
Fax: (856) 429-3559
Web site: www.premiersoftware.com
Law Office of John M. Preston
Contact: Nick Preston
12396 World Trade Dr., Ste. 212
San Diego, CA 92128
Phone: (800) 698-6918
Fax: (858) 675-4045
Web site: www.prestonestateplanning.com
The Center For Special Needs Trust
Administration, Inc.
Contact: Marilyn Davis
4912 Creekside Dr.
Clearwater, FL 33760
Phone: (877) 766-5331
Fax: (727) 894-4036
Web site: www.sntcenter.org
WealthCounsel, LLC
Contact: Anita Trudeau
6115 SW Virginia Ave.
Portland, OR 97239
Phone: (888) 659-4069
Fax: (888) 292-6126
Web site: www.wealthcounsel.com
Veterans Information Services, Inc.
Contact: Jay Mclntyre
643 Springharbor Dr.
Woodstock, GA 30188
Phone: (866) 869-2777
Fax: (866) 512-9013
VSA, Inc.
Contact: Valerie Schlitt
441 Station Ave.
Haddonfield, NJ O8033
Phone: (856) 429-5078
Fax: (856) 428-3678
Web site: www.vsaprospecting.com
Wolters Kluwer Law & Business
Contact: Lisa Olsen
2700 Lake Cook Rd.
Riverwoods, IL 60015
Phone: (847) 267-2190
Fax: (847) 267-2873
Web site: www.wolterskluwer.com
Right at Home
Contact: Pat Stemmermann
11949 Q St., Ste.100
Omaha, NE 68137
Phone: (402) 697-7537
Fax: 402) 697-7536
Web site: www.rightathome.com
SeniorBridge
Contact: Beth Jackson
845 Third Ave.
New York, NY 100222
Phone: (212) 994-6167
Fax: (212) 994-4260
Web site: www.seniorbridge.net
Sponsor-Krause Financial Services
Smart Marketing
Contact: Michelle Buckley
3033 Riviera Dr., Ste. 103
Naples, FL 34103
Phone: (239) 403-7755
Fax: (239) 403-7556
Web site: www.smartmarketingnow.com
Stetson University College of Law
Contact: Cathy Fitch
1401 61St St., South
Gulfport, FL 33707
Phone: (727) 526-7815
Fax: (727) 347-5692
Web site: www.law.stetson.edu
Gold Sponsor- WealthCounsel
Gold Sponsor-Merril Lynch
15
15
NAELA ROCKS!
NAELA Fellow’s Acceptance Speech
Vincent Russo, Steve Silverberg and Rolf Nelson
Thank you.
To be honored by one’s peers is especially meaningful.
But one does not arrive here alone.
There have been many along my personal pathway who have
made a difference.
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.
Three 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.
16
16
Fay Blix, CELA
I want to leave behind something of value... something
of beauty...
The 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.
The wrinkles.
The large veins.
The liver spots.
The gnarled knuckles.
There is history in those hands.
Senator Sherrod Brown with Rajiv Nagaich
Hard work.
Courage in callouses.
Those 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 fingers and swollen joints to the finish line...
I watch my client whose perfect Palmer penmanship has
been pummeled by Parkinsons rise to the challenge...
Debbie Barnett and family
Donna Bashaw and Betsy Angivine
But together we can do more...
In the words of Marge Piercy—
“It goes on one at a time
It starts when you care
to act, it starts when you do
it again after they said no
it starts when you say We
And know who you mean and each
day you mean one more.”3
We can
We will make a difference!
Thank you again for giving me this honor.
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
1 Harry R. Moody, et al., The Five Stages of the Soul, Anchor Books, 1998.
Disease sign with the courage of his convictions, doggedly
2 William H. Shannon, editor, “Letter to Jim Forest, dated February 21, 1966,”
The Hidden Ground of Love: Letters by Thomas Merton, Farrar, Straus,
determined to protect and prepare for his family before brain
Giroux, 1990.
darkness falls...
3 Marge Piercy, The Moon Is Always Female, Alfred A. Knopf, Inc., 1980.
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 afford.
Harry Moody of AARP describes these times
as “a moment of call.”1
And so, I look at my hands...
Senator Sherrod Brown
And I look at your hands...
with Rachel Efron Kabb
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.
Craig Gordon
and Fay Blix
Thomas 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—
17
2007 National Academy of Elder Law Attorneys Symposium NAELA
Rocks!
Renaissance Hotel / Cleveland, Ohio / May 3-6, 2007
Educational
Audio Recordings
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
EDUCATIONAL AUDIO RECORDINGS:
2. The 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. The DRA’s New Home and Community Based Care
Benefit: Boom to Consumers or Bust? Gene Coffey
7. The Challenges Facing Long-Term Care Reform: AARP and
NAELA Perspective Mary Alice Jackson; Robert A. Jackson;
Brian W. Lindberg; Sarah Lenz Lock & Kathryn Tefft-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. McGuffey; Thomas A. Minetree; Rajiv Nagaich &
Antoinnette Williams
11. The Effect 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 Their 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 Affecting 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 Affect Your Practice &
Community Fay Blix; Phebe Saunders Haugen;
Edward W. Long & D. Jamieson Long, Jr.
(Sessions Numbered in Bold are More Than 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 series
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John J. Regan Writing Award Recipient
The 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 Affairs for
Compassion & Choices, a national nonprofit public
interest organization dedicated to improving end-oflife care and expanding and protecting the rights of the
terminally ill. Ms. Tucker practiced law with the Seattlebased law firm, 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 plaintiffs/respondents in Gonzales v. Oregon.
The NAELA Regan Writing Award is presented on an
annual basis to the best original article published in the
NAELA Journal during that year. The 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 field 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 Theresa Award
in Community Service. The award was established in
memory of Theresa Alessandra Russo, the daughter of
NAELA Past President Vincent and Sussan Russo, and
is funded through a grant from the Theresa Alessandra
Russo Foundation. Emily was recognized at the
Symposium on Friday, May 4th before the general session
began and honored at the Theresa Foundation’s Annual
dinner in New York on Friday, May 18, 2007. For
more information about the Theresa Alessandra Russo
Foundation and recipients of this award, contact (516)
432-0200 or online at www.theresafoundation.org.
The Peabody Hotel
149 Union Ave
Memphis, TN 38103
(901) 529-4000 Phone
www.peabodymemphis.com
Rates: $175.00 Single/Double
For reservations, call 1800-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) 2298731. 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 1–4
2007
19
Dead Man Revisited
A
dead man’s statute, or dead man’s rule, is drastic. There
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. The 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. There are no typical
statutes.
The 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 different formal objections
to the statute. For example, in Wisconsin, the appropriate
objection is not to state the inadmissibility of evidence, but
to state specifically 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 find 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 find 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.
20
John Barry Stutt, Esq., MBA
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) The 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) The 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 difficult 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 finds 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) The statutes fail to accomplish their purported purpose
since they suppress only a small part of the opportunities for
perjured testimony. They blocked the testimony of a witness
only as a certain subjects, leaving him free to testify falsely as
to other matters if he sees fit 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) The statutes impede the search for truth. The real
hazard in shaping any exclusionary rule is that the jury cannot
be expected to make sensible findings when it is deprived of
substantial parts of available evidence bearing on the issue in
dispute. The great danger lies in the suppression of truth.
“(6) The statutes underestimate the efficacy of crossexamination in exposing falsehood and the abilities of the
judge and the jury to separate the false from the true. These
safeguards have proved adequate in other situations involving
the testimony of parties and interested persons. Why not here?
“(7) The 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. The result is
a labyrinth of decisions, which have often brought confusion
Executive Director’s Message
rather than clarity. The statutes
continue to mystify able judges and
lawyers in endless complexities of
interpretation and application. ”
The 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 certified 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), affd., 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).
Susan McMahon, Esq.
A
his 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.
The Good and Welfare Committee has established the
NAELA Neighborhood, a listserve for members to share nonlegal information, job postings and personal concerns (http://
lists.naela.com/neighbor/). The 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.
The 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 first 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.
Three are available now for purchase. The CMS Task Force and the Trust and Special
Needs Trust SIG have drafted additional brochures to expand the series.
The Council of Advanced Practitioners has become a valuable resource for our
advanced members. These 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).
The 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 first time this year to
electronically administer the NAELA elections. This step resulted in a significant
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.
The 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. The 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 finalized.
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 ([email protected]), 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.
21
These Are Really Nice People
“T
hese are really nice people.” One of my colleagues
time the task force members put into their analysis of the
had come with me to a NAELA program to coDRA and drafting the White Paper, is just a recent example.
present at a breakout session. This was a few
The NAELA programs and publications all help us stay
programs back and the location and session escape me
informed and keep us on the cutting edge of developments.
now. Those details are not really important
NAELA members are nice people.
to this story anyway. I do not even remember
Because NAELA is a member-driven
exactly where we were—at a reception, in
organization, that niceness is reflected in
the hallway between sessions, or walking to
all that NAELA does. NAELA reaches out
Elder Law
our rooms—when my colleague made the
to members in times of disaster and loss,
Attorneys,
and
comment. I do remember the comment...
whether a hurricane or a house fire, letting
NAELA members
and the surprise in her voice... that these
members know that NAELA is there for
NAELA members were really nice people.
them and willing to help. NAELA members
in particular,
Her comment surprised me. Of course
enthusiastically participate in community
are
really
nice
these are really nice people. Elder Law
service projects at the Symposiums. For
people. They
Attorneys, and NAELA members in
example, in 2004, NAELA members
particular, are really nice people. They have
worked with the Programs for Exceptional
have always
always been nice people, and perhaps that is
People (“PEP”) on Hilton Head Island,
been nice people,
why they are drawn to Elder Law.
South Carolina. In 2005, NAELA members
and perhaps
I have never known NAELA members
worked with the On Lok (PACE) program
that
is
why
they
to be anything but nice, so I was really
in San Francisco. At the 2007 Symposium,
surprised by her observation. I do not take
members had the opportunity to volunteer
are drawn to
the niceness for granted; instead I take it as
at the Cleveland Community Food Bank.
Elder Law.
a given.
When my colleague and I returned from
I know that there are lawyers who might
the NAELA program, someone at work
not be described as nice people and in some
asked us about our trip. My colleague said
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
benefits all of us, and so many members give unselfishly
of their time to the Academy to make it a more valuable
organization for us. The DRA Task Force, and all of the
22
22
NAELA Calendar of Events
without hesitation: “Those NAELA people are really nice.” Then she
followed that observation with another one (unsurprising to those of
us in NAELA): “And boy are they hard-working. They 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 finished. 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 figure out how to do without sleep!
And if we happen to be on the same plane flights 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 “These 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. Those NAELA
members are really nice people.”
Since that program, I have had other colleagues accompany me to
some NAELA programs. Their 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, “These are really nice people.” I
smile, nod and say: “Yes, they are.
These NAELA members are really nice people.”
July 27–29, 2007
Tennessee Bar Association/NAELA
2007 Elder Law Basics
Nashville, TN
August 24–25, 2007
Council of Advanced Practitioners 2007 Program
Hotel Monaco Chicago
Chicago, IL
November 01–04, 2007
2007 Advanced Elder Law Institute
Elder Law and Advocacy - It’s Now or Never
The Peabody Hotel
Memphis, TN
January 25–27, 2008
2008 NAELA UnProgram
Embassy Suites Outdoor World
Grapevine, TX
May 14–18, 2008
2008 NAELA Symposium
20th Anniversary Celebration
Hyatt Regency Maui Resort & Spa
Lahaina, Maui HI
Fall, 2008
2008 Advanced Elder Law Institute
Kansas City, MO
Stay tuned for more information on ALL NEW
NAELA Programming beginning in 2009!!
January 25–27, 2008
2008 NAELA UnProgram
Embassy Suites Outdoor World
Grapevine, TX
Spring, 2009
2009 NAELA Annual Meeting
Washington, DC
23
23
NAELA in the News
NAELA was mentioned as a
resource and/or Elder Law
was prominently noted in:
Stetson Launches Distance
Learning LL.M. in Elder Law
S
tetson University College of Law has launched an
online LL.M. in Elder Law. The 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.
The courses are offered “on demand” to give students
the flexibility 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. The 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 first
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.
The 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.
The first 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.
24
• “Sandwich Generation:
Survive the Tug of War/The
Web Sites, Books, People
That 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 The Wall
Street Journal.
• “Online Resources,” which
was published in the March
25, 2007 issue of The
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 The
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,”
April 2, 2007 issue of The
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
March 26, 2007 issue
of Newsweek.
• Tim E. Casserly, Esq.,
was quoted in “Sandwich
Generation: Survive the
Tug of War/The Web
Sites, Books, People That
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
March 10, 2007 issue of
The Wall Street Journal.
• G. Mark Shalloway,
• Donna Bashaw, CELA
was quoted as president
CELA, and Patricia
of the National Academy
Sitchler, CELA, were
of Elder Law Attorneys
quoted in “Caring for
in “Plan for Care,” which
Pops: Put it in Writing
– Suggests Sibling Contract
January 9, 2007 issue of
to Avoid Court Case over
USA Today.
Aging Parents,” which was
• Vincent J. Russo, CELA
published in the April 7,
was quoted as past
2007 issue of The Dallas
president of the National
Morning News.
Academy of Elder Law
• Stephen J. Silverberg,
Attorneys and the NAELA
CELA, was quoted in
website was featured in
“Helping Trusts Keep the
“Qualifying for Medicaid
Faith Unitrusts Can Honor
after making cash gifts,”
an Estate’s Goals and Boost
published January
Income to Survivors,”
27, 2007 in The Wall
Street Journal.
February 19, 2007 issue of • Charlie Sabatino, Esq.
Businessweek.
and Eric Carlson, Esq.
were co-hosts in a radio
• Donna Bashaw, CELA
media tour on February
appeared on January 22
27 & 28, 2007, partnering
& 23, 2007 in an “In The
NAELA with Carlson’s
Know” :30 TV segment
National Senior Citizens
about long-term care
Law Center. The topic
planning. On February 27
of “What Do We Do
and March 2, 2007, Stuart
With Mom And Dad?”
Zimring, Esq. appeared
generated 444 airings
as well in an “In The
via 122 radio stations,
Know” :30 TV segment
including 24 of the top
about advance directives.
25 cities, along with
Both segments highlighted
nationally syndicated
information from the
shows Money Matters,
NAELA Elder Issues Survey
USA Radio Network and
and aired on First Business
The Right Balance and
(a nationally syndicated
networks XM Radio,
TV news magazine) and
Sirius Radio and the Cable
the America One Network.
Radio Network.
Additionally, DirecTV
• Donna Bashaw, CELA,
subscribers watching CNN,
Stephen Silverberg, CELA
Headline News, Fox News,
and Howard Krooks,
MSNBC, CNBC and
CELA were included in
Bloomberg saw the advance
an article entitled “Up to
directives segment. In total,
the Task of Executor?”,
560 TV stations in 148
published on February 22,
cities (including 23 of the
2007 in Kiplinger.com
top 25 cities in the United • Bernard Krooks, CELA
States) aired the segments.
and Stuart Zimring, Esq.
was quoted in “Making
Final Choices while they’re
yours,” published October
26, 2006 in The 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 The 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 The 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.
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. The Compact for Long-Term Care is widely
recognized for providing an alternative means of financing
long-term care. It represents a fair and rational approach to
paying for long-term care by offering 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
offer coverage for one or two levels of care, but not all three.
25
“Trigger Provisions” Creating Special Needs Trust
M
ost 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 beneficiaries outright
distributions can subject those distributions of income and
principal to the beneficiary’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 beneficiary and to fund each share under a different
taxpayer identification number, utilizing the separate
share rules.
Generally, each separate share allows the beneficiary to
receive discretionary distributions based on an ascertainable
standard, to avoid subsequent inclusion of the remaining
principal in the beneficiary’s estate. Because of the word
“support” in the ascertainable standard, these trusts are
usually considered support trusts, and often will therefore
disqualify the beneficiary from receiving public benefits,
should the beneficiary 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 flexibility. The trust should therefore
contemplate the possibility that a beneficiary could, at any
age, become disabled and require Supplement Security
Income (SSI) and Medicaid. Assets in the trust or a flow of
income from the trust could disqualify the beneficiary from
these vital public benefits, which certainly would not have
been the intention of the grantor if the drafting attorney
had raised the possibility. The trust should also contemplate
the possibility that one or more of the beneficiaries will
retire, become ill, and require nursing home placement.
In this event, an otherwise-qualified beneficiary may be
disqualified 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 beneficiary to convert to a third-party special needs
trust if and when the beneficiary becomes disabled. Such
a trigger provision will render the share unavailable to the
disabled beneficiary and will thus avoid the need for the
beneficiary to transfer the inheritance to the beneficiary’s
own D4a trust: thus, avoiding a pay-back clause.
26
William T. Edy, CELA and Evan H. Farr, CELA
All attorneys who draft inter vivos trusts to distribute
property after death should draft the trusts to allow the
principal to remain in each beneficiary’s share should a
beneficiary ever need public benefits. 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, The
NAELA eBulletin, 2 January 2007), it is still wise to
insert it. At worst, a state may ignore it; at best, the
beneficiary 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 disqualification.
The event necessary to trigger the supplemental
needs provisions can be a subjective determination by
the trustee or the trust protector that a beneficiary is
medically eligible for public benefits, for example:
“Should any beneficiary, in the sole determination
of the Trust Protector, be medically eligible for
“public benefits,” then said beneficiary shall not serve
as trustee of his or her share. Thereafter, my Trustee
shall not make any distributions to that beneficiary
that might decrease or eliminate that beneficiary’s
eligibility for any public benefits 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 beneficiary
of this Trust is disabled as defined 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
beneficiary 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 beneficiary that might
decrease or eliminate that beneficiary’s eligibility for any
public benefits based on need, such as, but not limited to,
Medicaid or Supplemental Security Income.”
None of us would want to be
the first 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@farrlawfirm.com), is
the principal attorney of The Farr
Law Firm in Fairfax, Virginia.
Evan focuses his practice on LongTerm Care Planning, Medicaid
Planning, Disability Planning,
and Estate Planning. A frequent
speaker and published author,
Evan has written a book entitled
The 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.
W
here do we go from here? What is the future of health and long term care in
this nation? The 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
significantly affect 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 floor
in building a new long term care system.
Will future elections make a difference in health and long term care reform?
Professor Feder is of the opinion that the 2008 election is a chance for significant
change. The 2006 election made a dent, but not a permanent fix.
Feder also noted that, “NAELA’s SR- PAC can make an enormous difference
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
difference 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, define 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.”
27
NAELA Senior Rights PAC
Contribution Commitment Form
NAELA NAELA has recently created a federal political action committee, Senior Rights PAC, to increase
our recognition and effectiveness 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 firm (partnership) check is used, the contribution will be equally
attributed to ALL principals in the firm, unless you direct us otherwise. If using a firm 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
_________________________________
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Card Number _________________________________________________ Expiration Date ________________
Signature _________________________________________________________________________________
I certify that this is a personal or firm (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
Thank you for your generous support!
The 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 office. The contribution amounts listed are only suggestions; more or less may be contributed (subject to a limit of $5,000 per donor per calendar
year). The amount given, or the refusal to give, will not benefit 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.
28
Welcome
New CELAs
Sandra Smith, CELA
Portsmouth, VA
James R. Modrall, III, CELA
Traverse, MI
Michelle D. Beneski, CELA
Fairhaven, MA
Fellows for 2007
for the
News are
Fay Blix, CELA
Laguna Hills, CA
Professor Lawrence A. Frolik
Pittsburgh, PA
Shirley B. Whitenack, Esq.
Morristown, NJ
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. This 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
Host Alan Rosenberg
friends about this new show that will be premiering
nationally on PBS stations in this summer.
“Life (Part 2),” hosted by Alan Rosenberg (The 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. The 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 Trafford, Roy Blount , Jr.,
Dr. Sherwin Nuland of Yale University and Dr. Robert Butler, founder of
the National Institute on Aging.
The groundbreaking shows promise to be unlike anything you have ever
seen before. The series is not about getting older, but rather it is about
enjoying life to the fullest. The show will be tackling difficult, even taboo
subjects such as fear, money and sex with a candid and witty style.
The 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 find more information about the show and schedule
updates, please visit www.pbs.org/lifepart2/.
New York — July
Philadelphia — July
Boston — June
Washington, D.C. — June
Cleveland — July
Denver — June
Sacramento — July
Portland, OR — July
29
29
30
David Lee Rice,CELA
This 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
Deficit 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.
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.
This should be discussed with the agency ahead of time to
assure that your client is not the one responsible for taxes.
Is a Caregiver an Employee or an Independent Contractor?
Withholding Requirements
Generally, if your client hires someone to perform
household work, including caregiver services, that person is
deemed to be an employee. The 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 sufficient if he has the right to do so.
The 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 profit
or suffer 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
classification 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
If 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 Certificate to
fill 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. The 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 first $7000 of wages for each employee. Finally, each
state will differ 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
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 benefit.
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 benefit 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 sufficient 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 Caregivers
Individuals 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 first $90,000
of earnings.
• Medicaid tax of 2.9% on all earnings.
• Local taxes such as in the city of New York.
• The 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 (Deficit Reduction Act) effective 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 first qualifies 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
continued on page 32
31
Tax Issues for Personal Service Contracts continued from page 31
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).
The 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.
The client is required to file 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 filed,
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. The 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 filed 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 files 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 qualifies as a medical expense. In the case of
payments for caregivers, this should not present much of a
problem as payments for “qualified long-term cares services”
are within the definition 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
32
has not been increased as a result of the capital improvement.
Long term care services are defined 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.
The term chronically ill means any individual who has been
certified 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
defined 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. The 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 classified as an itemized
Rob LaMaster
Managing Director
$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
ii
iii
iv
v
vi
vii
viii
ix
x
xi
xii
xiii
xiv
See IRS Publication 926 and Rev. Rul. 80-365, 1955-2 C.B. 396.
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. The IRS Training Manual provides that the most
important test is control, and the agents are to look at three areas: (1) behavioral
control; (2) financial control; and (3) relationship of the parties. See Employment
Tax Handbook 104.6 Section 5.8.1 (04/21/1999).
IRC Sections 213(d)(1)8 and 7702B(c)(1)-(3).
IRC Section 7702B(c)(3).
IRC Section 7702B(c)(2)(A).
IRC Section 7702(B)(c)(2)(B).
IRC Sections 7702(B)(c)(4) and 7702B(c)(2)(A).
IRC Section 213(d)(11)(A).
IRC Section 213(d)(11)(A).
IRC Section 62(a).
Kaplan, supra., at 544.
IRC Section 61.
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
influence and lack of capacity.
There will be considerable debate whether gifting through the use of annuities and
Ahalf-a-loaf@ gifting approach will work under the new law. Some commentators
believe that Ahalf-a-loaf@ gifting 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 firm
of David Lee Rice, APLC, in Torrance, California. Mr. Rice is a
Certified ax Specialist in tax law and elder law. He is currently
Chair of the Board of Legal Specialization for the State of California;
Third 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.
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 Traffic 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.
33
NAELA Member Discount Partners Offers Benefits to NAELA Members!!
The National Academy of Elder Law
Attorneys’ (NAELA) Member Discount
Program provides discounts to NAELA
members on a variety of products
and services.
The program was formed to develop
partnerships with companies willing to
participate in a group-purchasing program that
extends discounts to NAELA members.
You can look forward to receiving information
directly from these vendors by contacting them
for further information. NAELA will announce
new partners as they are approved; meanwhile, we encourage you to
take full advantage of this member service and reap the benefits of your
NAELA membership!
NAELA does not imply warranties as to the products or services offered
by Member Discount Partners. It is recommended that NAELA members
should assure themselves as to quality, integrity, suitability, and other
relevant attributes.
AMERICAS LIFE STORIES
602-620-9844
www.Americaslifestories.com
Product information: Capturing Lifes Stories is
a simple, inexpensive, easy to use kit that guides
anyone through the productive recording of their life
experiences. Discount to Members: 10% discount,
starting at $17.95.
DHL
Members can rely on DHL’s commitment to
guaranteed on-time delivery and customer service
24 hours a day, 7 days a week. To enroll and start
saving, call 1-800-MEMBERS today to speak with a
dedicated Member Service Representative, or visit
www.1800members.com/NAELA.
Please consult www.dhl-usa.com for service
availability. Product information: DHL Express is an
air express and ground shipping company. Discount
to Members: up to 25% on all of your express
shipping; DHL Next Day, DHL 2nd Day, DHL Ground
and International Express Services
STAPLES
Go on-line for a fax form to set up a NAELA account.
[email protected]
www.stapleslink.com
Product information: Office supply program
with access to over 80,000 product. Discount to
Members: Up to 98% of manufacturer’s list price,
depending on the product.
DOCUBANK
610-667-3524
www.docubank.com
Product information: Emergency storage and
retrieval service for living wills and other advance
medical directives. Discount to Members: 33%
discount on fees (1yr. = $20, 5yr. = $60)
Complimentary memberships to attorneys and all
their staff.
HERTZ
1-800-654-2200
Product Information: With 7,000 locations in more
than 150 countries, Hertz is able to offer special
discounts on car rentals worldwide. Discount to
Members: 10% discount on Hertz Standard Daily,
Weekend, Weekly and Monthly Rates, 5% or greater
discount on Hertz Leisure Daily, Weekend, Weekly
and Monthly Rates.
Call 1-800-654-2200 and mention Hertz
Discount CDP# 1673984
INTERACTIVE LEGAL SYSTEM
(888) 315-0872
www.WealthTransferPlanning.com
Product information: Wealth Transfer Planning,
complete drafting and expert system for lifetime
estate planning, by Jonathan G. Blattmachr
& Michael L. Graham. ILS offers outstanding
customer service. Discount to Members: 10%
discount on all products and services. Please
mention code WTP-NAE01 when ordering.
KONICA BUSINESS TECHNOLOGIES, INC.
858-348-8807, ask for Gene
www.kmbs.konicaminolta.us
Product information: Digital Copiers/Printers,
Color Copiers, Color Printers and Fax Machines.
The contact specializes in estate planning
equipment. Discount to Members: 40% off on
equipment. Will extend Fortune 500 pricing on
service agreements.
LEGAL RESOURCES, LLC
631-725-4778
www.legalresourcesllc.com
Product Information: Senior Resource Guide
Marketing System is an innovative marketing
program that guides in creating a useful 22 page
informative resource guide for those with longterm illness. Discount to Members: Fifteen percent
(15%) to NAELA members.
PREMIER SOFTWARE
856-429-3010
www.premiersoftware.com
Product information: Installation and training
of Time Matters and Elder Law Feature Package
software for Elder Law practices. Discount to
Members: 10% off on products* and services.
*The 10% discount applies to the Elder Law
Feature Package. The Time Matters product discount
is still being negotiated.
Give this handy
desk reference to
your office manager!!
You can trust these companies
to be responsive and
knowledgeable about NAELA
THE GROWTH COACH
419-503-0294
[email protected]
http://www.TheGrowthCoach.com/Coach/
75443_28/Index.asp
Product Information: Optimize your practice
by utilizing quarterly Strategic Retreats.
The experienced coach/facilitator will guide
participants through a proven set of processes
and business content enabling participants to
improve their focus, effectiveness, accountability,
and Strategic Mindset®. Retreats are held
regionally throughout the US and Eastern Canada.
A phone/e-mail option is also available. Discount
to Members: 20% discount on Strategic Retreats
(in-person coaching) and on Coaching Club
(phone/e-mail coaching). Please mention product
code NAELA-JBA.
VSA, Inc.
856-547-3500
[email protected]
www.vsaprospecting.com/centers-influence.htm
Product Information: VSA implements programs
to build and expand Elder Law Attorneys’ base
of professional referral sources. Through list
research, targeted mailings and telephone calls,
Elder Law Attorneys meet other professionals
(assisted living facilities, discharge planners, etc.)
who can refer business.
Discount to Members: Ten percent (10%) to
NAELA members
SUNBRIDGE
407-445-6044
[email protected]
www.SunBridgeLegacy.com
Product Information: The SunBridge Legacy
Builder Retreat is an intensive, hands-on, twoday workshop that teaches elder law attorneys,
their staff members, and other advisors how to
integrate their planning for the financial legacy
with their planning for the “larger legacy of
non-financial wealth” and how to elegantly
and profitably weave legacy building into their
marketing and client services. Discount to
Members: $300 discount off the regular $997
price of the Retreat, a 30% savings. Net cost for
NAELA members and staff: $697.
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Ask how to receive a
&2%% Guide to Marketing Your
ElderLawPractice on the Internet
Thank
you
to everyone
who made the
2007 NAELA
Symposium a
success!