Dr. Barbara O'Neill and Attorney Mary Benzinger will present this 90-minute webinar on estate planning on behalf of the Military Families Learning Network's Personal Finance Concentration Area. Topics to be discussed in this webinar include: probate and probate avoidance, the advantages and limitations of wills, trusts, estate taxes, blended families, life insurance beneficiaries, states that have transfer on death for vehicles and real property, poor planning & minor children, testamentary trusts, and estate planning resources.
From the Oklahoma law firm Cazes Roberts, PC:
A concise yet practical review of what Oklahoma estate planning is, why some would want to do Oklahoma Estate Planning and the tools used in Oklahoma Estate Planning.
Do you have a written estate plan? If you do not have a written estate plan, including a will, power of attorney, and a healthcare surrogate designation/living will directive, now is the time to create one. If you have a written plan, perhaps it’s time for a review. By Jim Dressman, DBL Law
A presentation explaining the importance of preparing an estate plan sooner rather than later. A brief explanation of the component parts of an estate plan is included.
"How to transfer your wealth to the next generation through estate planning" took place on April, 8th at the Tower Club, Vienna, VA. Our special guests were Mr. Milton Buffington and Mr. Saeid B. Amini, two well known experts that shared, for two hours, their experience on identifying legal issues and mechanisms that businesses and individuals can use to transfer their wealth and assets more efficiently, to the next generation.
This was a complimentary seminar hosted by Saeid B. Amini and Milton Buffington through the courtesy of Provanedge Financial and Richard B. Osmann, Ed.D.
Estate Planning involves carefully considered decisions regarding your estate and property, your future and also the future of your children. A great estate plan is your opportunity to thoughtfully leave your assets to those whom you value and feel should benefit from your years of hard work and wealth accumulation. The questions you ask yourself initially will guide your entire estate planning process. This presentation discusses what questions you need to ask yourself as you begin the estate planning process. If you have questions about your estate plan, please contact us on 1800 770 780 or ohl@owenhodge.com.au.
From the Oklahoma law firm Cazes Roberts, PC:
A concise yet practical review of what Oklahoma estate planning is, why some would want to do Oklahoma Estate Planning and the tools used in Oklahoma Estate Planning.
Do you have a written estate plan? If you do not have a written estate plan, including a will, power of attorney, and a healthcare surrogate designation/living will directive, now is the time to create one. If you have a written plan, perhaps it’s time for a review. By Jim Dressman, DBL Law
A presentation explaining the importance of preparing an estate plan sooner rather than later. A brief explanation of the component parts of an estate plan is included.
"How to transfer your wealth to the next generation through estate planning" took place on April, 8th at the Tower Club, Vienna, VA. Our special guests were Mr. Milton Buffington and Mr. Saeid B. Amini, two well known experts that shared, for two hours, their experience on identifying legal issues and mechanisms that businesses and individuals can use to transfer their wealth and assets more efficiently, to the next generation.
This was a complimentary seminar hosted by Saeid B. Amini and Milton Buffington through the courtesy of Provanedge Financial and Richard B. Osmann, Ed.D.
Estate Planning involves carefully considered decisions regarding your estate and property, your future and also the future of your children. A great estate plan is your opportunity to thoughtfully leave your assets to those whom you value and feel should benefit from your years of hard work and wealth accumulation. The questions you ask yourself initially will guide your entire estate planning process. This presentation discusses what questions you need to ask yourself as you begin the estate planning process. If you have questions about your estate plan, please contact us on 1800 770 780 or ohl@owenhodge.com.au.
Why is an estate plan important? The estate tax is probably the largest single tax you
are ever likely to pay. With the highest maximum rate at slightly under 50%, it’s
important that you create a plan that’s right for you and your heirs.
An estate plan can help you to:
•Preserve assets and wealth.
•Ensure your assets are distributed according to your wishes to the right people at
the right time.
•Minimize or defer taxation.
Workshop serves to educate individuals about the importance of preparing a last will and testament; protecting their loved ones and resources available to assist with estate planning.
View Legal webinar - Estate Planning 2017 – Where are we at?Matthew Burgess
The pace of evolution of all aspects of estate planning has continued to intensify over the last 18 months. This presentation will use case studies to explore all key recent developments including:
1. the key estate planning related court decisions over the last 18 months
2. taxation and stamp duty changes
3. examples of the attitude of the Australian Taxation Office towards various estate planning strategies
4. bespoke planning opportunities
Women, in Estate Planning, You Are the Last ResortDolf Dunn
Because women usually outlive their male counterparts by an average of almost 5 years, making sure both you and your husband's estate documents are completed is crucial. I truly believe if you love someone, you will deal with your own mortality and get your estate documents completed! It is not about you, it is about the people you love most.
Passing Your Wealth On - Module 10 of Family Financial Freedom Floyd Saunders
The seminars are available to anyone including financial planners, and other professionals in the financial services industry who would like a set of the materials, participant's workbooks or the Family Financial Freedom book (discounts for volume purchases). You can now view the presentation here, order the Family Financial Freedom book from any of the ebook sites for iPhone, iPad, Kindle, Nook, Kobo reader etc. contact me at floyd.saunders@yahoo.com for a copy of the presentation or more information on how to get seminar materials.
AWS Partner Webcast - Step by Step Plan to Update and Migrate Microsoft Wind...Amazon Web Services
More than 10 million Microsoft Windows Server 2003 machines will enter End of Life in July 2015, which terminates all product support and updates.
Now is great time to consider how your applications on these servers can be moved to the cloud.
Review this webinar by Cloudnexa, an AWS Premier Consulting Partner, to find out how to upgrade your server infrastructure and migrate your critical applications to the cloud, step by step.
Why is an estate plan important? The estate tax is probably the largest single tax you
are ever likely to pay. With the highest maximum rate at slightly under 50%, it’s
important that you create a plan that’s right for you and your heirs.
An estate plan can help you to:
•Preserve assets and wealth.
•Ensure your assets are distributed according to your wishes to the right people at
the right time.
•Minimize or defer taxation.
Workshop serves to educate individuals about the importance of preparing a last will and testament; protecting their loved ones and resources available to assist with estate planning.
View Legal webinar - Estate Planning 2017 – Where are we at?Matthew Burgess
The pace of evolution of all aspects of estate planning has continued to intensify over the last 18 months. This presentation will use case studies to explore all key recent developments including:
1. the key estate planning related court decisions over the last 18 months
2. taxation and stamp duty changes
3. examples of the attitude of the Australian Taxation Office towards various estate planning strategies
4. bespoke planning opportunities
Women, in Estate Planning, You Are the Last ResortDolf Dunn
Because women usually outlive their male counterparts by an average of almost 5 years, making sure both you and your husband's estate documents are completed is crucial. I truly believe if you love someone, you will deal with your own mortality and get your estate documents completed! It is not about you, it is about the people you love most.
Passing Your Wealth On - Module 10 of Family Financial Freedom Floyd Saunders
The seminars are available to anyone including financial planners, and other professionals in the financial services industry who would like a set of the materials, participant's workbooks or the Family Financial Freedom book (discounts for volume purchases). You can now view the presentation here, order the Family Financial Freedom book from any of the ebook sites for iPhone, iPad, Kindle, Nook, Kobo reader etc. contact me at floyd.saunders@yahoo.com for a copy of the presentation or more information on how to get seminar materials.
AWS Partner Webcast - Step by Step Plan to Update and Migrate Microsoft Wind...Amazon Web Services
More than 10 million Microsoft Windows Server 2003 machines will enter End of Life in July 2015, which terminates all product support and updates.
Now is great time to consider how your applications on these servers can be moved to the cloud.
Review this webinar by Cloudnexa, an AWS Premier Consulting Partner, to find out how to upgrade your server infrastructure and migrate your critical applications to the cloud, step by step.
Strategic Opportunities in Advanced Illness Management, Palliative Care and H...Kathy Brandt
Individuals living with a life-limiting condition often receive fragmented care and support. This workshop will explore opportunities for care and service providers as well as businesses to partner with advanced illness management, palliative care and hospice providers to provide added value to clients and patients while enhancing the sustainability of the organizations.
Marketing for Estate Planning Attorneys for the Chicago Bar Association Chelsey Lambert
Whether you're just starting your practice or are well established, marketing should be an important part of your week. It's recommended that small law firms spend a minimum of 1-4 hours per week on marketing their practice. In this session will cover how to make the most of those hours. Branding, building your message, establishing referral relationships, and promoting your practice can be accomplished without the help on an expensive marketing or website firm. Come ready to listen, learn and ask questions in this specialized course for Estate Planning & Probate Law Firms.
Rewarding Your Own Research Panel - Panel Management WebinarQualtrics
Join incentive experts Collin Manaois of Tango Card and Leif Baradoy of Giftbit as we give best practices and automated solutions for incentivizing your panel members.
We'll discuss the best ways to incentivize panel members, automating incentive fulfillment, and the best solutions for incentives.Come learn how to reap the benefits of faster insights, higher response rates, and reduced costs to get the vital data your organization needs.
Slides Ian Multon recently used in his discussion w/ mentees of The Product Mentor.
The Product Mentor is a program designed to pair Product Mentors and Mentees from around the World, across all industries, from start-up to enterprise, guided by the fundamental goals…Better Decisions. Better Products. Better Product People.
Throughout the program, each mentor leads a conversation in an area of their expertise that is live streamed and available to both mentee and the broader product community.
http://TheProductMentor.com
The Top Skills That Can Get You Hired in 2017LinkedIn
We analyzed all the recruiting activity on LinkedIn this year and identified the Top Skills employers seek. Starting Oct 24, learn these skills and much more for free during the Week of Learning.
#AlwaysBeLearning https://learning.linkedin.com/week-of-learning
Kelvin Leibold - Intergenerational Transfer and Estate PlanningJohn Blue
Intergenerational Transfer and Estate Planning - Kelvin Leibold, ISU E&O Farm Management, from the 2014 Iowa Cattle Industry Convention, December 8 - 10, 2014, Des Moines IA, USA
More presentations at http://www.trufflemedia.com/agmedia/conference/2014-iowa-cattle-industry-convention
At Price & Kelway we get the job done, expertly.
Our clients are businesses and individuals who value clear advice and affordable solutions. They trust our team of specialist solicitors to provide the best legal support, whenever and wherever it is needed.
And we deliver, every time
Our philosophy is simple. Clients deserve legal support which is clear, within budget and effective. So we promise three things:
- Solicitors who speak your language
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Estate Planning for Families with Special Needsmilfamln
Planning for the future is something everyone should devote substantial time and thought to but especially families with special needs. This session will explore the importance of this type of planning and decision-making. We will explore estate planning considerations across the life cycle for families with special needs. We will also discuss documents such as powers of attorney and trusts, including a revocable living trust and a special needs trust. Lastly, we will look at considerations for needs-based public benefits such as Supplemental Security Income (SSI) or Medicaid.
Basics of Estate Planning and Special Needs Trusts with special guest speaker...mitoaction
Please join MitoAction as we welcome Annette Hines, Esq., founding partner of the Special Needs Law Group of Massachusetts. Ms. Hines will be speaking Wednesday, May 27, 2015 at 12 p.m. on the basics of estate planning and special needs trusts laws in the U.S.
The importance of estate planning. Dying without a will, probate court, power of attorney - these matters and more are addressed in this presentation. Don't delay, plan today!
Are you looking to expand your funding sources? This
session will help you find information on foundations that
might fund your club’s projects. You’ll also learn how to
outline measurable objectives and identify some critical
components of a successful grant proposal.
Warrior Wellness: Mental Health and Women in the U.S. Militarymilfamln
Women play a pivotal role in military operations, and their experiences and responses may differ from their male counterparts. This webinar looks at how mental health manifests differently for women, in particular women in the military.
Women in the Military: Special Contributions and Unique Challengesmilfamln
Women have made and continue to make special contributions to the military, however they also face unique challenges as service members. This webinar discusses those contributions as well as some of the challenges they face.
Focusing on Co-parenting: Strengthening Diverse Military Family Systemsmilfamln
Join us to explore how the Military Family Readiness System can strengthen diverse families with a focus on co-parenting knowledge and skills. Best practices and research based strategies will be described and applied to military family systems and transitions.
Family Systems Trends and Transitions: What They Mean For Military Familiesmilfamln
Families are changing in response to large global trends. Military families are experiencing the same transitions which may be compounded by military service. Demographic changes will be discussed and the implications on family systems. In this webinar, participants share views of these changes, both personally and professionally.
Promoting Successful Home-to-School Transitions for Military Families with Yo...milfamln
This webinar will focus on promoting positive transitions from home to school and from school to school (e.g., during a move) for young children and their families. The presenters will identify important transitions that occur during early childhood including moving from home to school or school to school and discuss what research indicates regarding how these transitions play a role in children’s socioemotional and cognitive development. The challenges that exist within these transitions will be identified.
Presenters will describe and promote participant discussion of a range of research-based strategies for military families and caregivers/teachers to promote effective home-to-school/school-to-school transitions, strategies that promote positive socioemotional or cognitive development prior to, during, and after a transition. These will include how to connect with schools/teachers from a distance, moving, creating routines within transitions. The presentation will include a question and answer session immediately following.
Home Is Where Your Heart Is | Kids Serve Too!milfamln
Representative(s) from the Sesame Street Workshop will address potential child concerns and developmentally appropriate responses to relocation transitions, explore resources that caregivers can use when addressing these concerns, and provide tips in navigating the resources related to this topic on the Sesame Street for Military Families website.
This event is hosted by the Family Transitions concentration area of the Military Families Learning Network.
PCS Series: Research and Tools for Supporting Military Transitionsmilfamln
An overview of common issues military families face during a Permanent Change of Station (PCS). The first half of this webinar will look at the 2018 RAND Report, “Enhancing Family Stability During a Permanent Change of Station.” The second half of the webinar will focus on the tools available to military service providers through Military OneSource, such as Plan my Move, and other Military OneSource moving resources that can support families throughout a PCS.
This is the 3rd webinar in a 3-part Permanent Change of Station series focused on the issues military families face during a PCS.
SlideShare - Sesame Street Overview on Military Resources milfamln
In this 60-minute webinar, representative(s) from the Sesame Street Workshop will introduce the Sesame Street for Military Families website as well as explore resources that can be utilized in training, outreach efforts, family conversations, and community events. They will also discuss activities that promote child and family self-expression.
Up and Away: Building Child Language, Social Interactions, and Preliteracy S...milfamln
This webinar will focus on strategies to help children use more complex sentences and vocabulary with their caregivers and peers. Children learn through daily routines and play, but as they grow and explore early education settings, their social worlds expand. Opportunities abound for children to learn as they take turns peeking at the classroom guinea pig, pretend to be police officers on a chase, and read books with a favorite caregiver. We will cover strategies to support growth in language, social communication, and early literacy skills by engaging children in meaningful, everyday activities in early care settings.
Objectives:
1. Name three strategies to help support a child’s growing ability to combine words
2. Describe the importance of social interactions during the preschool years and how to support turn-taking and other early social skills
3. Learn three early literacy strategies to use in supporting young children’s readiness for school
Overindulgence In Parenting: How Much Is Too Much?milfamln
Overindulgence is an issue many people face in our society as the research and subsequent literature has shown us. While society tells us we need more on a regular basis, parents and children alike are struggling to understand how much is enough and adults who were given too much as children often feel the effects.
What is overindulgence?
Three ways parents overindulge
Tools to reduce overindulgence (The Test of Four)
Online course offerings
Employment Resources for Military Familiesmilfamln
Webinar attendees working with military service members will leave the webinar knowing where to find resources, partnering organizations, and support when working with military spouses seeking educational or career opportunities.
Opportunities & Possibilities: Posttraumatic Growth in Research & Practice milfamln
In this presentation, Richard Tedeschi, Ph.D. will discuss the theoretical model and research basis of posttraumatic growth, the process by which trauma survivors often find valuable changes in how they live life in the aftermath of trauma. He will outline a framework for therapeutic interventions that facilitate posttraumatic growth through a way of relating called expert companionship. This approach to practice incorporates a broad view of what constitutes trauma, including many experiences that are not typically considered traumatic in our current diagnostic system, but which are traumatic to people because they challenge core beliefs about oneself, other people, the future, and the kind of world in which we live. The attention paid to possibilities for transformation of individuals and their relationships does not preclude working on typical symptoms of trauma, but recognizes that symptoms are better understood, tolerated, and reduced when traumatic suffering can have meaning and purpose.
Coconut oil is all the rage these days to benefit your health. It has been rumored to help with heart disease, thyroid problems, slow aging, and protect against illnesses such as Alzheimer’s, arthritis, diabetes and even weight loss. But what is the truth about coconut oil? Tune into this webinar to learn fact from fiction about this popular oil.
Learning Objectives
The participant will be able to discuss the composition of coconut oil and the metabolism of its triglycerides.
The participant will be able to explain the science behind the purported benefits of coconut oil for weight loss and blood lipid levels.
The participant will be able to assist clients in understanding the inclusion of coconut oil in the context of a healthy dietary pattern.
Small Talk: Strategies to Support Child Communication Before Words Emergemilfamln
Previous webinars in this series have covered child communication development through the preschool years. In this session Drs. Mollie Romano and Juliann Woods will discuss what families, early care and education providers, and early interventionists can do to help a child learn to communicate and talk. A focus will be placed on evidence-based strategies to support communication leading to words and how caregivers can embed these strategies in everyday activities - from walking to the bus stop to pick up an older sister to Face-timing with Mom or Dad while during deployment. The presenters will present a variety of responsive intervention strategies including interactive book sharing to support child communication and emergent literacy.
Objectives:
1. Describe the importance of responding to child communication as a strategy
2. Discover at least three ways to create opportunities for children to communicate during everyday routines
3. Learn how to coach families to embed strategies during their daily routines and activities
From Communication to Conversations: Expanding Language Development in the E...milfamln
Children’s language use grows dramatically throughout the toddler and preschool years. Words and phrases expand daily and children begin to form sentences that go beyond sharing their preferences. Their speech sounds continue to develop and include both predictable, and sometimes adorable, error patterns. Pre-literacy skills also emerge during this developmental window and lay the foundation for academic success as children approach elementary school. In this webinar, the presenters will discuss decontextualized language, early developing morphemes, timelines for phonological processes, and preliteracy achievements during the preschool years as well as when to worry that a child’s speech and language doesn’t seem to be progressing as expected.
Entrepreneurial Opportunities for Military Familiesmilfamln
This 90-minute webinar will examine the resources and programs offered by the Small Business Administration that can benefit military service members and spouses transitioning from the military into business-owning ventures. Jaime Wood from the Small Business Administration will give an overview of the programs offered nationally by the SBA to support entrepreneurial efforts of veterans and military spouses, including the Boots to Business initiative, programs offered by the Office of Veteran's Business Development, the Veteran Women Igniting the Spirit of Entrepreneurship (V-Wise), and Entrepreneurial Development programs for service disabled veterans.
Watch recording and learn more: https://learn.extension.org/events/3265
Getting to Know You: Early Communication Development from Birth to Three Yearsmilfamln
Infants share their needs and interests, as well as learn from social interactions within their everyday routines and activities. Recognizing children’s early communication signals is key to supporting their future development. Children learn about language and how it is used in their environment even prior to understanding and using words themselves. Join us as we explore the importance of early communication development and the initial stages of language expansion. We will share milestones that identify typical and atypical development along with resources which provide a deeper exploration of this topic.
Objectives:
*Identify at least 12 early developing gestures that are used by young children to share and gather information
*Describe early sound development milestones and identify red flags for atypical speech sound development
*Provide strategies for explaining how vocabulary and word combinations develop to families
*Discuss similarities and differences in communication development for Dual Language Learners
Income Tax Tips for PFMs Working with Military Familiesmilfamln
This is a free webinar hosted by the Personal Finance concentration area of the Military Families Learning Network.
This 90-minute webinar will address updates to tax changes that affect military families and service members. Barbara O’Neill will discuss tax basics and common tax errors during the first half hour of this interactive webinar. In the second half Taylor Spangler of University of Florida Extension will talk about the specific tax issues of concern to military families, as well as provide military specific resources for tax help and support. Carol Kando-Pineda of the Federal Trade Commission will close the session with an update on the resources available through identitytheft.gov. Find more info: https://learn.extension.org/events/3191
The Blended Retirement System Launch: Questions & Answers milfamln
The new Blended Retirement System goes into effect on January 1, 2018. Speaker Andy Corso will discuss Blended Retirement basics, including identifying the requirements for eligibility to opt into the BRS, requirements for automatic enrollment in the BRS, the opt-in period; enrollment and training requirements, including the factors used to determine if a member is opt-in eligible or automatically enrolled in the BRS, how enrollment status impacts benefits under the BRS, which training course(s) a member must complete, hardship extensions, ROTC/Academy rules, and special treatment of Delayed Entry Program enlistees. Mr. Corso will also cover vesting and account options such as basic rules for starting and stopping TSP contributions and receipt of matching and automatic TSP contributions, the vestment process in retirement savings and retirement benefits, breaks in service, re-entry, and change of component each impact benefits; and continuation pay and lump sum options including the requirements for receiving Continuation Pay, the policies and procedures for requesting a lump sum of retired pay, how a discount rate affects the amount of a lump sum, tools to analyze lump sum options, and the advantages and disadvantages of a lump sum.
Beyond the Shape Sorter: Playful Interactions that Promote Strong Academic & ...milfamln
This webinar is hosted by the MFLN Family Development Early Intervention concentration area. For full information and the archived recording, visited https://learn.extension.org/events/2943. Questions about the MFLN? Email us at MilFamLN@gmail.com
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
1. Estate Planning Basics & Advanced
Directives
https://learn.extension.org/events/2149
This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family
Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.
2. Research and evidenced-based
professional development
through engaged online communities
www.extension.org/militaryfamilies
Sign up for webinar email notifications at www.extension.org/62831
3. Find us on Twitter by following @MFLNPF
Join our community on Facebook:
MFLN Personal Finance
5. Presenters
Dr. Barbara O’Neill
• Financial resource management specialist for Rutgers
Cooperative Extension,
•Has been a professor, financial educator, and author for 35
years.
•Is a certified financial planner (CFP®), chartered retirement
planning counselor (CRPC®), accredited financial counselor
(AFC), certified housing counselor (CHC), and certified
financial educator (CFEd).
Mary Benzinger
•Has served as the Senior Attorney for the U.S. Army at the
Pentagon Army and Air Force Legal Assistance Office since
2009.
•She has been a Member of the Virginia State Bar since 1987.
•Before coming to the Army, she was in private practice in
Northern Virginia for 19 years with her primary practice being
Family Law.
6. Estate Planning Basics
and Advance Directives
https://learn.extension.org/events/2149
Barbara O’Neill, Ph.D., CFP®
Rutgers Cooperative Extension
This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family
Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.
7. Key Points
• Estate planning is a process of specifying the
distribution of assets upon death
• Many people avoid estate planning but it's an
important thing to do for many reasons
• Estate planning has a number of steps and none of
them are overly complicated or difficult
• Specific issues exist for military families with regard
to estate planning
• There are lots of ways to learn more, and get
support and assistance with estate planning
• Military families have special estate planning
considerations
8. Estate Planning Is Related to
Many Other Financial
Planning Decisions
Source: Madura, J.
Personal Finance (2004),
Pearson Education
9. So What Exactly is
Estate Planning?
• Estate planning is the process of determining
the distribution of your assets upon your
death
• Estate planning also covers the management
of your personal affairs in the event of
incapacity
10. In Other Words…
• You give what you have
• To whom you want
• When you want
• The way that you want
• At the lowest possible cost (e.g., taxes and
administrative costs) to yourself and loved ones
• And have instructions left to make medical and
financial decisions if you are unable to do so
12. Estate Planning Phases
1. Accumulation: Build estate through earnings,
savings, investments, insurance, gifts, etc.
2. Distribution: Ensure that your estate is
distributed as you wish after your death
– Make sure important documents are accessible,
understandable, and legally proper
Nobody knows how long their accumulation phase will
last and when their distribution phase will begin!
13. When Should You Plan
Your Estate?
Today
Mental
Incapacity
Catastrophic
Illness Death
Your Planning
Opportunity
Revocable Living Trust
WillLiving Will
Powers of Attorney
Irrevocable Trust
Source: Goldberg Law Center, PC
14. Benefits of Estate Planning
• Provides control over asset distribution
process
• Provides peace of mind
• Reduces income taxes
• Reduces estate administration cost and delays
• Reduces/avoids estate taxes
• Reduces/avoids gift taxes
15. The Perfect Estate Plan
• Documents that are properly drafted
• Documents that are regularly updated
• Assets that are properly titled
• No conflicts between titles to assets and a will
• Communication of wishes among family
• Regularly reviewed beneficiary designations:
http://njaes.rutgers.edu/money/pdfs/beneficiary-designations.pdf
16. What Is Included in an Estate?
Assets Included in definition of “Estate”
•Real property
•Life insurance policies (face value)
•Checking, savings, CDs, other liquid accounts
•Business Interests – Sole Proprietor/Corporation/
LLC/ Partnership
•Stocks, bonds, mutual funds, annuities
•Retirement and pension plans
•Personal property
17. Why People Avoid
Getting an Estate Plan?
• Cost (real or perceived)
• Thinking that your estate is too small to
support the expense of planning
• Fear of dying (“jinx factor”)
• Uncertainty about people to name in legal
documents
• Uncertainty about finding legal advisors
• Other?
18. Estate Planning Process
Gross Estate
Your Will
Non-probate transfers
Jointly owned property
Life Insurance
IRAs
401(k)s, 403(b)s, TSP
Annuities
Assets with named
beneficiaries Planned distributions
Property titled in your name
Probate
Process
Adapted From:
Goldberg Law
Center, PC
19. Probate Process
• Legal process by which a will is proved valid or invalid and the
estate of a decedent is administered
• Involves paying a deceased person’s debts and retitling that
person’s individually owned assets to the names of heirs
listed in a will
• Executor files forms in probate court, provides a copy of the
will, prepares a list of assets and liabilities of deceased, pays
debts and sells necessary assets
• Typically opens a bank account for this purpose
Resource: http://definitions.uslegal.com/p/probate/
20. Ways to Avoid Probate
• Own property jointly with survivorship rights
• Beneficiary designations (insurance policies,
IRA, 401(k), etc.)
• Use a revocable or irrevocable trust
• Make lifetime gifts
Note: It is often difficult to totally avoid probate: automobile and
pro-rated refund payments often need to be probated
21. How to Distribute
Assets to Heirs
• Outright
– No protection
• In Trust
– Creditor protection
– Estate tax protection
– Self protection (e.g., spendthrift heirs)
– Predator protection
22. Common Estate Planning
Tools During Your Lifetime
• Power of Attorney
• Gifting
• Revocable Living Trust
• Guardianship (encompasses all personal affairs of
protected person including support and health care)
• Conservatorship (limited to the management of
property and financial affairs of protected person)
23. Common Estate Planning
Tools After Your Death
• Will
• State Intestacy Laws
• Joint Tenancy
• Beneficiary Designations
• Revocable Living Trust
24. Preparing a Will
• Specifies how your estate should be distributed upon
your death
• If can also identify a preferred guardian for surviving
minor children
• Have an attorney draft your will to avoid difficulties
• A standard simple will generally cost between $300
to $500
25. Will Formats
• Holographic Will
– Will that you write, date and sign, entirely in your handwriting
– May not be recognized in some states
• Formal Will
– Usually prepared with an attorney’s assistance
– Must date, sign, and have proper witnesses
• Statutory Will
– A type of formal will on a preprinted form
– Available online or from a stationery store
– May include “boilerplate” provisions not in the best interest of heirs
27. Key Designees in a Will
Executor: Person willing and able to execute provisions of
someone’s will (can be family member, friend, lawyer, etc.)
Tasks may include:
• Preparing an inventory of assets
• Collecting any money due and paying off debts
• File all income and estate tax returns
• Decisions about investing or selling assets to pay debts or provide
income
• Distribute the estate and make financial accounting to beneficiaries
Guardian: Person who assumes responsibility for providing
personal care to the minor children of a deceased person
and/or managing the estate for them
28. • Reasons to Review a Will:
– You move to a new state with different laws
– You have sold property mentioned in the will
– Size and composition of your estate has changed
– You have married, divorced or remarried
– Potential heirs are born or have died
• Adding a Codicil
– Document that explains, adds, or deletes
provisions in an existing will
– Appropriate for minor revisions
Altering or Rewriting a Will
29. Requirements for
Preparing a Will
• Attain legal age of majority: Age 18 in most states
• Mentally competent
• Not under undue influence of others
• Must be signed and dated; video will supplement?
• 2 or 3 witnesses who are not beneficiaries (in most states)
• Preparation by an attorney highly recommended
Resources: http://www.lectlaw.com/filesh/qfl06.htm
http://nationalparalegal.edu/willsTrustsEstates_Public/ExecutionValidityCompone
32. Wills Can Fall Short of
Estate Planning Goals
• Won’t provide for disability or incapacity
• Won’t necessarily transfer what you have:
– to whom you want
– the way you want
– when you want
• Won’t avoid the probate process
Adapted From: Goldberg Law Center, PC
33. Advanced Estate
Planning Tools
• Gifting programs
• Charitable trusts (lead trust, remainder trust)
• Other irrevocable trusts
• Special needs trusts
• Life insurance trusts
• Trusts for minor children
Adapted From: Goldberg
Law Center, PC
34. Will vs. Revocable Living Trust
ProbateProbate
My PropertyMy Property
HeirsHeirs
Property inProperty in
My LivingMy Living
TrustTrust
(No Probate)(No Probate)
HeirsHeirs
Adapted From: Daniela Lungu, Attorney at Law
35. Trusts
Legal document that transfers assets to manage for
designated beneficiaries; fee usually based on AUM
•Grantor (Trustor): Person who creates a trust
•Trustee: Person (e.g., family member, friend, lawyer) or
financial institution (e.g., commercial bank) named in a trust to
manage trust assets for beneficiaries
•Beneficiary: Person(s) who receive the benefits of a trust (e.g.,
income and assets)
36. Types of Trusts
Living Trust (a.k.a., “Inter vivos trust”)
A trust to which someone assigns the management
of their assets to a trustee while they are living
• Revocable Living Trust: A living trust that can be dissolved
• Irrevocable Living Trust: A living trust that cannot be
changed, although it can provide income to the grantor
Testamentary Trust
• Established by your will; takes effect after death
http://www.americanbar.org/content/dam/aba/migrated/publiced/practical/boo
37. Pros and Cons of Trusts
• Benefits of Trusts:
– Avoids probate: transfers assets quickly and provides privacy
– Frees grantor from managing assets
– Provides income for survivors
• Revocable Trust
– Grantor retains the right to end the trust or change its terms during
lifetime
– Does not provide shelter assets from federal or state estate taxes
• Irrevocable Trust
– Grantor cannot change the terms once instituted
– Used to reduce estate taxes
38. What If You Do Nothing?
• At Incapacity (e.g., brain dead on life support)
– Guardianship/Conservatorship
– Court controls assets
• At Death
– Court proceeding to determine who will be guardian for minor children
– Assets distributed according to state law – intestacy
Failure to do advanced planning for larger estates:
– Family money goes to taxes and legal expenses instead of to heirs
– Kids blow inheritance
– Control issues and fighting among family members left behind
Adapted From: Daniela Lungu, Attorney at Law
39. Intestacy: What Happens?
• You die without a will
• The state distributes your assets according to a pre-
determined formula (“My State Will”)
– Typically splits property between surviving spouse, children
– http://www.mystatewill.com/statutes/statute_links.htm
• May mean the state will decide on a guardian for your
children
– Very complicated if a “blended” family
• Generally takes longer to settle an estate and costs
more (e.g., bonding an appointed administrator)
http://www.nolo.com/legal-encyclopedia/how-estate-se
40. Celebrity Estate
Planning Horror Stories
• Jerry Garcia of the Grateful Dead band
• Elvis
• Anna Nicole Smith
• Chief Justice Warren Burger
• Casey Kasem
• Tom Clancy
http://wfplaw.com/law-news/estate-planning/celebrity-estate-planning-horror-stories.html
http://www.clearcounsel.com/estate-planning-horror-stories/
http://trialandheirs.com/blog/celebrities/top-10-celebrity-stories-spark-holiday-estate-plann
41. Taxes and Estate Planning
• Estate Taxes (Federal and Some States)
– Tax on value of property at death
– Based on fair market value of estate assets (minus estate liabilities)
– $5,430,000 federal estate tax exclusion in 2015
– Maximum federal estate tax rate: 40% (taxable estates > $1 million)
• Estate and Trust Income Taxes
– Estates and certain trusts must file tax returns
• Inheritance Taxes
– Tax on property left by a person in their will
– Imposed by states: http://www.forbes.com/sites/ashleaebeling/2014/09/11/where-not-to-die-in-2015/
– Tax rate generally based on heirs’ relationship to the deceased
• Gift Taxes
– Tax on gifts given by one person to another in a single year
– Imposed by Federal government and two states (MN and CT)
– $14,000 annual federal gift tax exclusion in 2015; inflation indexed
42. More About Estate Taxes
• It is important for affluent households to calculate the
value of their estate periodically to plan appropriately
if net worth exceeds the estate tax exclusion
– Federal estate tax affects only about 0.12% of estates
• May want to consider state estate taxes in retirement
housing decisions
• Portability of federal estate tax exemption between
married couples is permanent (for now)
http://wills.about.com/od/2015-Estate-Tax-Rules/fl/Overview-of-2015-Estate-Tax
http://blogs.wsj.com/totalreturn/2014/10/30/estate-tax-exemption-for-2015-annou
44. Timing Is Everything!
Scenario #1
$20,000 Original Basis
$180,000 Current Value
$160,000 Appreciation
If you gift house DURING your
lifetime, the recipient is obligated to
pay capital gains tax on the full
appreciated value
Scenario #2
Source: David Ennis,
Esq.
$20,000 Original Basis
$180,000 Current Value
$160,000 Appreciation
If you gift house through a will or
trust, the recipient is ONLY obligated
to pay capital gains tax on any
appreciated value that occurs AFTER
your death (theoretically $0)
45. Advance Directives
Broad Definition
Instructions about a person’s wishes, goals, and
values regarding what will be done in case he or she
become incapable of making decisions
Three Common Documents:
•Living Will: Specifies desired medical treatment
•Health Care Proxy (Durable Power of Attorney for Health
Care): Designates person to make health care decisions
•Durable Power of Attorney: Designates person to make
financial transactions (e.g., pay bills, make deposits, sign checks)
46. More About Advance
Directives
• Power of Attorney authorizes someone to legally act on
someone’s until the creator revokes it or dies
• Estate planning and advance directive documents need to be
kept in safe, convenient places (copy with your attorney)
– Original: Safe deposit box (with photocopies at home), desk drawer or file
cabinet at home (fire resistant), wrapped in plastic in freezer?
– Back-Up Copies: Cloud storage, scanned files on flash drive, family
• Key individuals need to know where documents are kept!
http://www.silvesterlaw.com/index.php?option=com_content&view=article&id=59:where-sh
http://wills.about.com/od/preparingtodraftaplan/a/storedocuments.htm
47. Living Wills
• Allows you to specify whether or not to be kept on
artificial life support
• “Do Not Resuscitate” (DNR) orders; feeding tubes
• Guide choices for doctors and caregivers when
someone is seriously injured or near end of life
• Avoids unnecessary suffering by patient
• Relieves caregivers of decision-making burdens
• Reduces disagreement among family members
• Not just for older adults!
http://www.mayoclinic.org/healthy-lifestyle/consumer-health/in-depth/living-wills/a
48. Letter of Last Instruction
• Not legally binding
• Provides heirs with valuable information
• Could include:
– Funeral/memorial service preferences
– Names of people to be notified of your death
– Location of bank accounts, safe deposit box, etc.
– Disposition of personal effects (untitled property)
Resource: Who Gets Grandma’s Yellow Pie Plate?
http://www.extension.umn.edu/family/personal-finance/who-gets-
grandmas-yellow-pie-plate/
49. Digital Assets
• Personal information that is stored electronically on
either a computer or online “cloud” server account
• Often provide access to financial assets
• Generally require a username and/or password or
PIN to access and can be difficult or impossible to
retrieve if someone is incapacitated or passes away
Resources:
http://www.extension.org/pages/72624/dou-you-know-your-digital-
assets#.VZ_4Wk3bKM8 (eXtension article)
http://njaes.rutgers.edu/money/pdfs/Digital-Assets-Worksheet.pdf (Digital
Assets Inventory worksheet)
50. Estate Planning Resources
• Prepare Your Estate Plan (eXtension):
http://www.extension.org/pages/15749/prepare-your-estate-
plan#.VZ_7k03bKM9
http://www.extension.org/pages/15800/prepare-your-estate-
plan:-print-this-lesson#.VZ_8iE3bKM8
• Money Talk: A Financial Guide for Women, Session
V, Planning for Future Life Events (Rutgers
Cooperative Extension):
http://njaes.rutgers.edu/money/pdfs/session-v.pdf
51. Estate Planning Resources
• Getting Ready for Estate Planning (Purdue
University):
https://ag.purdue.edu/programs/areyouprepared/readyestate/P
ages/default.aspx
• Estate Planning (North Carolina State University
Extension): http://forestry.ces.ncsu.edu/estate-
planning/
• Annual Limits Relating to Financial Planning (College
for Financial Planning):
http://www.cffpinfo.com/annual-limits/
54. Disclaimer
• The opinions expressed are those of the
presenter and are not those of the Department
of the Army or the Department of Defense.
• This presentation is not intended to be a
substitute for legal or tax advice. Rather, it is
designed to create an awareness of the need
for estate planning and to help individuals
become better acquainted with estate planning
terminology and documents.
– State laws vary - be sure to check your state
laws
55. • Servicemember and spouse residence
and domicile
• Review probate v. non-probate asset
identification
• Estate Planning for children and blended
families
• Other Military Issues
• Extra Stuff
Briefing Topics
57. • Interchangeable under SCRA
• Denotes a permanent home, a place where
intend to return
• SCRA protects SM from taxation by state in
which serving under orders unless that state is
also the SM’s domicile
• Domicile and residence must be established
• NOT necessarily “home of record” – that’s where
SM lived when came on active duty.
“Domicile” and “Residence”
58. • Amended Servicemembers Civil Relief Act
effective 2009:
– Spouse can keep established residence or domicile
for purposes of personal, income, or property taxes.
(retroactivity for income tax only)
– Has to be same residence as SM spouse
– Spouse cannot just “pick” a state of residence
– Spouse still has to comply with tax laws in residence
state
– States may probably challenge claims of residence
Military Spouse Residency Relief Act
(MSRRA)
60. Probate v. Non-probate Assets
– the “Orphan” Property Test -
Probate: “orphan” property
Solely titled
Just “joint”
“Tenants in Common”
Non-probate:
“Joint with Right of
Survivorship”
“Tenants by the Entirety”
Pay on Death/ Transfer on
Death
(P.O.D./T.O.D.) (usually)
Beneficiary Designations
Intervivos Trust Property
60
61. Probate Avoidance: States with
“Transfer on Death” Statutes
• Cars & Real Property: AZ, AR, IL, IN,
KS, MO, NE, NV, OH, VA
• Real property only – AK, CO, DC, HI,
MN, MT, NM, ND, OK, OR, SD, TX (1
Sep 15), WA, WV, WI, WY
• Cars only : CA, CT, DE, VT
61
62. How Living Trusts Avoid Probate
Example
• I own a house in my own name alone. If I die, my house
is an “orphan” and must go through the probate process
to be given to my brother who is the sole heir under my
Will. I don’t want probate.
• So, I establish “The Mary Benzinger Living Trust.” In that
document, it states my house is to be transferred to my
brother upon my death.
• I will record a deed in land records selling my house from
me, Mary Benzinger, to the “The Mary Benzinger Living
Trust”
• Then, at my death, my house is no longer an “orphan”
because the trust own it. At my death the trust is
followed and the trustee transfers the house to my
brother outside of probate.
62
64. Poor Planning
and Minor Children
• Assets left to minor by name:
– Court appoints guardian of property and person
– Strictly controls finances
– Child inherits all at legal age!!
• Special needs??
• Bad idea to designate caregiver adult as
beneficiary
– Money belongs to caregiver… NOT to your child
• Solution:
– Trust for minors in Will
– Designate the Trustee as beneficiary
65. Testamentary Trusts
- Established at Grantor’s death in the
Will
- For minor children, special needs...
- You control when and how $$ get
distributed
Separate trusts for each beneficiary
Single trust for all beneficiaries
Distribution of income at what age
Distribution of the trust principal at
what age.
66. • You have three children ages 15, 13 and 11. If you
die, you want there to be a single pot for all the kids
and the trust to last until the youngest turns 21.
• You have two children ages 25 and 13. You don’t want
the oldest to wait until the youngest turns 21 for his
distribution so you’ll create a testamentary trust for
only the youngest child.
• You have a 25 year old daughter with a substance
problem. You can create a testamentary trust for the
life of the child (or an age of your choosing) with
Trustee’s discretion on distribution if substance abuse
is an issue.
Examples
67. • The “Residuary Trust”
– For married couples with children from their
relationship: Everything to my spouse and if my
spouse does not survive me then in trust for the
children.
– For single parent: Everything in trust for the children.
• Typical will structure:
– Devise of real property
– Devise of personal property
– Specific bequests
– Residuary estate (everything else not covered above)
Single Family Unit Plan
68. • Most states have statutory Uniform Gift to
Minors Act or Uniform Transfer to Minors
Act not both.
• Good for small amounts
• Can be accomplished by beneficiary
designation:
“to John Jones as custodian for Mary
Smith under the Virginia Uniform Trust for
Minors Act (21)”
• Becomes child’s money at 18 or 21
UGMA/UTMA
70. The “Blended” Family
For “blended” families, the first-to-die’s
children may be left out in the cold
– Surviving step-parent has no obligation to
support spouse’s biological children
– Survivor may change will, remarry, squander
estate
– “Elective” share forecloses disinheriting
spouse completely
70
71. For blended families, the first-to-die’s
children may be left out in the cold
Example: John has two children from his first marriage.
He marries Betty. His will says everything to Betty and, if
Betty doesn’t survive, then to his children. When he dies
Betty gets everything.
Betty can:
-change her will and exclude John’s children
-remarry and leave everything to new husband
-squander estate
“Elective” share forecloses disinheriting spouse
completely
Blended Family Issues
72. Blended Family Plan
• The “Preresiduary Trust” - for children
from prior relationship
–Takes effect on your death (does not
require death of the spouse)
• The “Residuary Trust” – for children of
current relationship
–Requires both parents to be deceased
72
74. DD-93 - Record Of Emergency
Data
• Lists emergency contact information
• Names the $100,000 death gratuity
beneficiary
– Can name more than one
– If none named, statutory distribution applies
– Can now name testamentary trust for minors
• Names beneficiary for unpaid pay
• Names person authorized to direct
disposition of remains
75. Agent for Disposition of Remains
• For SMs: DD-93
– (1) Surviving spouse of the decedent.
(2) Blood relatives of the decedent.
(3) Adoptive relatives of the decedent.
(4) If none, a person standing in loco
parentis to the decedent.
• For Civilians: Many states have statutes
permitting you to make a binding written
designation of agent.
• Conflict b/w DD93 and state laws??
75
76. Servicemembers Group Life
Insurance
• Up to $400,000 life insurance policy
• Up to $100,000 life insurance for spouse
(FGLI)
• On SGLV 8286 - Can name beneficiaries
including testamentary trust (N.B.
testamentary trust not created by
designation alone, must be created in the
Will)
77. Death Benefits for Military
• DD-93 $100,000 death gratuity
• If in govt housing and Line of Duty death, may remain in
housing for 365 days
• Dependency and Indemnity Compensation (DIC) (line of duty or
service connected) for spouses and children paid by the VA
• Survivor benefit - The initial annuity paid to a surviving spouse
is equal to 55 percent of the retired pay to which the member
would have been entitled based upon years of active service if
retired on the date of death (if the member was retirement-
eligible).
• The annuity is reduced by the amount of the monthly DIC
payment awarded and paid to the surviving spouse by the
Department of VA. When the surviving spouse reaches age 62,
the annuity is reduced to 35 percent.
79. Estate Plan “Grab and Go”
Book
Make a small notebook with estate planning
information in it:
-Copy of the Will and where original can be located
-Copy of Advanced Medical Directive/Healthcare POA
-Power of Attorney
-Copies of beneficiary designations (banks, investments, insurance)
-List of Financial institutions you deal with
-Internet access info (for example “See thumb drive in fire safe” , etc.)
-Copy of funeral contracts
-Letter of instruction
-List of people/institutions you’d like contacted
79
80. Health Care “Grab and Go”
Book
Make a small notebook with emergency
information in it:
-Advanced Medical Directive
-Power of Attorney/(in loco parentis for kids)
-Medications and doses
-Copies front and back of insurance cards and photo ID Cards
-List of allergies
-List of doctors, pharmacies (with fax numbers)
-List of emergency contacts
-Dates of important medical events/procedures
-Extra blank pages for notes, etc.
80
81. Resources
• Video of my 2 hour Estate Planning
Briefing:
https://www.dvidshub.net/video/407856/judge-advocate-generals-
office-estate-planning-brief
82. Key Take-Aways
• Estate planning is not just for the wealthy: Even simple estates
need plans; no magic number
• Incapacity can strike at any time: Failing to plan means court
will appoint a guardian
• Health Care PoA and Durable PoA designate an agent to act
on your behalf
• Wills must be property signed and witnessed
• Intestacy cases distribute assets according to state law
• Executor is personally responsible to pay debts and distribute
property
• Understand military rules for domicile and residence
83. Key Take-Away Applications
• Prepare or review your estate plan; look for gaps
• Have documents in place to address potential incapacity
• Review your PoA designees and discuss your wishes with
them (never “surprise” people with key roles after you die!)
• Review your will periodically and revise when needed
• Don’t die intestate!
• Prepare a letter of last instructions and digital assets inventory
• Think carefully about choosing to be an executor or
performing executor duties
• Know how to identify probate v. non-probate assets
• Take necessary steps to “non-probate” if possible
• Explore family dynamics and plan around them ( blended
families, special needs, etc.)
• Have a storage plan for your estate and health care
documents
84. Contact Information:
Barbara O’Neill
oneill@aesop.rutgers.edu
Twitter: @moneytalk1
Mary M. Benzinger
mary.m.benzinger.civ@mail.mil
This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family
Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.
85. Evaluation and Continuing
Education Credits
The Personal Finance Concentration Area offers
1.5 credit hour(s) from AFCPE for AFC-
credentialed participants and 1.5 general CEUs
from FinCert. for today’s webinar.
To receive CEUs, please complete the evaluation
and post-test found at:
https://vte.co1.qualtrics.com/jfe/form/SV_agaoCS
6ZJDQJTnL
Must pass post-test with an 80% or higher to
receive certificate.
86. Personal Finance & Family Transitions
Upcoming Event
Military Family Financial Transitions:
Changes in Income, Benefits & Money
Management
• Tuesday, October 13, 2015
• 11 a.m. ET
• https://learn.extension.org/events/2163
• For more information on MFLN- Personal Finance go to:
http://blogs.extension.org/militaryfamilies/personal-
finance/
87. Find all upcoming and recorded webinars
covering:
http://www.extension.org/62581
Community Capacity Building
This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family
Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.
Editor's Notes
The effective date for the tax benefits of the MSRRA depends on the nature of the issue. Income tax benefits accrued as of tax year 2009, but the application of the law to personal property tax could differ from state to state. In Virginia the taxing authorities took the position that the effective date was the date the act was signed into law which was November 11, 2009 because that section of the act did not specifically state that the effective date was January 1, 2009. This issue becomes less important as time passes. It was more significant in 2010 right after the law passed.