Friday, January 13, 2012

Smart Talk Features PA Aging Secretary

On Friday, January 13, 2012, the Secretary of the Pennsylvania Department of Aging, Brian Duke (accompanied by his Chief of Staff, Kevin Hancock), was interviewed for an hour on WITF-FM Radio's Smart Talk, about the changing and growing needs for the Commonwealth's aged population.

The discussion revolved around the federally-required State Plan for Aging to be prepared by the Department for the four-year period extending to 2016, when 22.5% -- nearly one of four -- of Pennsylvanians will be over the age of 65.

Development of a new State Plan was announced on November 2, 2011, in a Press Release entitled Department of Aging Begins Work on 2012-2016 State Plan on Aging, which noted that "[t]he process will include focus groups, town meetings and public hearings."

There will be changes and expansions beyond the 2008-2012 PA State Plan for Aging, which was explained by the Department in a presentation during its past development.  The successor State Plan likely will address broadened medical concerns, innovative long-term care, growing involvement of private and charitable service providers, and increasing need for elder protective services.

Secretary Duke spoke clearly, knowledgeably, and openly on every concern raised by the host and by various callers.  He demonstrated, through his impromptu responses, that he is highly qualified and experienced to lead the Department, as suggested by his posted biography:
Prior to his nomination by Governor Tom Corbett, Duke served as Director of the Bucks County Area Agency on Aging. Before that he served as Executive Director of the New Jersey Foundation for Aging, a statewide public charity dedicated to improving the quality of life of older persons.

Prior to his work with the Foundation, Duke served as a consultant working with the U.S. Administration on Aging and the AARP Foundation in the development of statewide care giving coalitions in 12 states. He also co-chaired the Caring Community, a coalition of over 100 organizations convened by WHYY, the public broadcasting station serving the greater Philadelphia region. * * * [Linnks added.]
Callers raised issues of real estate property tax relief, costs of long-term care, adequate in-home services, specialized senior housing, accessible transportation, funding and availability of services through the local area agencies on aging, accurate informational and evaluation websites about senior services, coordination of service agencies for efficiencies and effectiveness, and fairness in the rendering of services, among others.

Comments for the new State Plan on Aging can be provided to the Department via telephone (717-783-1550), by email (RA-StatePlanOnAging@state.pa.us), in correspondence mailed to the Department, or through participation in Department-sponsored sessions, such as those already held on November 2-3, 2011, in Hershey, PA or to be held in 2012.

If you are interested in aging issues or elder's concerns, whether professionally or personally, you would benefit by listening to this comfortable, informative interview.  You can listen online by accessing the program's web page.

Posted by Neil E. Hendershot, Esq. on Friday, January 13, 2012

Labels: , ,

Monday, January 09, 2012

"Tax Talk" about Federal Individual Taxes

The Tax Talk Today program, scheduled from 2:00 to 3:40 PM on Tuesday, January 10, 2012 (and available for replay online over the next twelve months for registered users), will present a comprehensive discussion of changes in individual income tax rules and procedures, reviewed by highly-knowledgeable speakers -- Preston Benoit, Deputy Director, IRS Return Preparer Office, and Jason Langley, National Public Liaison, Internal Revenue Service, along with three industry commentators.

You must Log In or Register to view the show and its resources, or a transcript afterwards.

This is the Program Outline:

    IRS Return Preparer Regulations Update 
  • Registered tax return preparer competency test – who must take it and how to prepare
  • Implementation of background check
  • CPE Requirements
    What’s new for 2011 Filing Season
  • Schedule D changes and new Form 8949 to report capital gains and losses.
  • Self-employed health insurance deduction no longer allowed on Schedule SE.
  • First-time homebuyer credit only allowed for small number of filers.
  • Repayment of the first time homebuyer credit directly on Form 1040
  • Business standard mileage rate increased twice in 2011
  • Medical care and moving rate increased twice in 2011
  • Roth IRAs converted or rolled over in 2010 and not reported on 2010
  • Additional tax on distributions from health savings accounts and Archer medical savings accounts increased to 20%
  • New Form 8938 may need to be filed if you have foreign financial assets
  • Schedule L no longer needed to figure your standard deduction
  • Schedule M no longer in use because the making work pay credit has expired
  • Alternative motor vehicle credit has expired unless the vehicle is a new fuel cell motor vehicle
  • Due date for individual returns pushed two days to April 17 because of Emancipation Day in DC.
    Expired Tax Provisions 
  • Payroll tax reduction (Two month extension)
  • Expenses of elementary school teachers
  • State and local sales tax deduction
  • Contributing property for conservation purposes
  • Qualified tuition deduction
  • IRA distributions for charitable purposes
  • Parity for employer-provided mass transit and parking benefits
  • Credit for nonbusiness energy property
    Tax Provisions That Will Expire 
  • Individual tax rate reductions (the “Bush tax cuts”)
  • Reduced tax rate on dividends and capital gain
  • Overall limitation on itemized deductions
  • Marriage penalty
  • EITC, Child, Dependent care and Employer-provided child care credit changes
  • Adoption credit
  • American opportunity tax credit
  • Work Opportunity Credit
  • Returning heroes tax credit and wounded warriors tax credit
  • Itemized vs. Standard Deduction
  • Declining itemized deductions (lower mortgage interest and real estate taxes)
  • Increasing standard deduction
  • Planning for taxpayer advantage
    Tax Issues Arising From Current Housing Market 
  • First-time homebuyer credit repayment or recapture
  • Foreclosures and short sales
  • Tax Issues Arising From Current Job Market
  • Moving expense deduction after being out of work
  • Unemployment compensation
  • Contract employment and self-employment
  • Premature retirement plan withdrawals, early retirement and social security
    New IRS Regulations 
  • Proof of delivery of tax documents
  • Interest and penalty suspension rules
  • User fee for enrolled agents and enrolled retirement plan agents
  • EITC requirement to file Form 8867
For background about the Tax Talk Today program and its presentations, see:  PA Elder, Estate & Fiduciary Law Blog posting "Tax Talk Today" Online (11/08/11).

Posted by Neil E. Hendershot, Esq. on Monday, January 09, 2012

Labels: , , ,

Tuesday, December 27, 2011

PA Courts' 2012 Calendars & Holidays

On December 27, 2011, the Unified Judicial System of Pennsylvania posted its chart of County Holidays for 2012 (PDF, 2 pages), which summarizes legal and operating holidays designated by counties for the various courthouses in the Commonwealth.  This is a most useful, even essential, chart.  It completes the posting of all Pennsylvania court calendars for 2012.

The chart appeared on the website for Pennsylvania courts, operated by the Administrative Office of Pennsylvania Courts (AOPC), which increasingly offers online resources essential to interaction with the Commonwealth's legal system, as summarized in its Web Portal webpage:
The AOPC’s Unified Judicial System web portal site has recently been redesigned to provide more useful information in an easier-to-navigate format. All aspects of the site, including the look and feel and the technology upon which the site is based, were reprogrammed.
Both public and secure information is available on this site. Secure information is available through specialized e-services for users with a secure login. Approval for these services must be granted by a county clerk of court or district court administrator.
Listed below are some of the e-services available to users:
Some of these links are secured to specific groups of users in the court system or law enforcement, while other resources are made available publicly, such as the Public Calendar Schedule, explained on the website.

The AOPC website also lists or links calendars for Pennsylvania appellate courts and their support offices in 2012, as follows:
Supreme Court of Pennsylvania:
Superior Court of Pennsylvania:
Commonwealth Court of Pennsylvania:
One more tip:  Attorneys licensed in Pennsylvania should create a personal account on the AOPC website to interact on law license matters.

Personalized AOPC accounts are also available to the pubic for informational purposes.

Posted by Neil E. Hendershot, Esq. on Tuesday, December 27, 2011

Labels: , , , ,

Friday, December 23, 2011

Phila Inquirer Reports on Elder Abuse


On December 23, 2011, The Philadelphia Inquirer posted an article, Financial abuse of the elderly is approaching a crisis, researcher says, by Chris Mondics, that reports the opinion of Mark Lachs, a geriatrician and social scientist at Weill Cornell Medical College in New York, who believes "an epidemic of thefts and fraud targeting the elderly -- by lawyers, financial advisers, family members, and others -- is fast becoming a national crisis."
Their work suggests that millions are victimized every year. But only a fraction of the incidents ever comes to the attention of authorities.

"There are millions and millions of people who are affected, and it is enormous in its scope; you go to a dinner, and everyone has a . . . story," Lachs says. "If this were a disease, we would probably say it is an epidemic."
The article identifies and explains the immediate implications -- personal and communal -- of financial elder abuse:
Projected on a national stage, the results suggest that at least 2.5 million people over 60 are victimized by family members, financial advisers, scammers, and others. Even Lachs' tally was likely an undercount because elderly people suffering from severe mental decline, a group at high risk for being preyed upon, were not polled.
The resources lost in those schemes will not be passed down to heirs or donated to charities. Nor can the assets pay for nursing-home care. Elderly victims who lose their savings often turn to Medicaid, the government health-care program. * * *
The article expands those implications, however, to include poorer health and reduced life expectancy for victims.
To this day, their work remains the only epidemiological research quantifying the effect of financial exploitation, neglect, and physical abuse on elderly survival rates. Adjusting the results for chronic diseases, race, income, marital status, and the quality and strength of social networks, the key finding was that abused members of the study group died at three times the rates of those who had not been mistreated.

In the dry and technical language epidemiologists favor, the group reported that "the need for adult protective service generally and elder mistreatment specifically were independent predictors of early death."

The study offered no medical explanation for why abuse victims might die sooner than others; it was not designed to do so. But Lachs finds the answers self-evident.

Apart from the chance that abuse victims might succumb to the effects of their injuries, he sees many nuanced linkages between exploitation, abuse, and failing health. * * *
See: Study: Mortality rate of elderly abuse victims is 3 times higher. 

The Inquirer compiles its recent elder abuse reporting on a "project page" entitled Financial Fraud: A Big Risk for the Elderly.   

It offers links to helpful, reputable resources advocating for victims and against perpetrators of elder abuse, particularly affecting finances.
Pennsylvania and its eastern counties:
New Jersey and its Philadelphia-area counties:
Another useful linked resources is the Clinician's Pocket Guide ("Preventing Elder Investment Fraud:  Assessing for Vulnerability to Financial Exploitation", 80 sheets), created through Baylor College of Medicine's Huffington Center on Aging.

Posted by Neil E. Hendershot, Esq. on Friday, December 23, 2011

Labels: , , , , ,

Monday, November 14, 2011

PA Courts, then Joe Paterno

What can we learn from the tortuous events of last week here in Central Pennsylvania, which unfolded following criminal charges filed against a former Penn State University coach alleged to have molested or assaulted many young boys?  See: Thirty-Third Investigating Grand Jury Presentment (Nov., 2011; 23 pp.; PDF).

Juvenile dependency proceedings can result from similar initial complaints, then investigations, of child neglect, abuse, or assault by a caretaker. The Presentment does not mention the word "dependency", but the common theme is protection of minors.

We cannot change past events.  People involved can be criticized, fired, imprisoned, and sued, as a judgment; but are those actions a healing "remedy"?
rem·e·dy  (rm-d)    n. pl. rem·e·dies
1. Something, such as medicine or therapy, that relieves pain, cures disease, or corrects a disorder.
2. Something that corrects an evil, fault, or error.
3. Law A legal order of preventing or redressing a wrong or enforcing a right. * * *
One commentator today recommended some remedies that could be initiated by someone at the center of the controversies.  In his article How Paterno can promote healing, posted by CNN (11/14/11), Prof. Jeffrey W. Pollard, of George Mason University (and a past president of both the American Board of Counseling Psychology and the American Academy of Counseling Psychology), made a suggestion -- to Joe Paterno:
Ironically, it is Paterno who is now uniquely able to help child sexual abuse victims summon the courage they need and to use this tragedy as a teachable moment that will benefit many. What should he do? * * *

Paterno is in a unique position to educate the nation that reporting child sexual abuse, and supporting those who have been harmed, often involves more courage than standing up to a blitzing all-American linebacker. 
Late in life, baseball legend Mickey Mantle admitted that his hard drinking had harmed his family. It also led to alcohol-induced cirrhosis of the liver, and Mantle's untimely death at age 63. In a Sports Illustrated cover story and other forums, Mantle urged others not to do what he had done and to get treatment for alcoholism. 
Through humility, and concern for others, it was Mantle's finest hour, on or off the field. 
Paterno's finest hour, which would facilitate healing for child sexual abuse victims, greater public education and more offenders' being locked up could still be ahead of him. 
More than any other play Paterno has had to call, this is clearly the most important one. But this is not a game: it is about children's lives. Let us hope and pray he gets it right.
If Paterno did so, he would be in good company -- Pennsylvania judges and the Commonwealth's court system.

A set of criminal prosecutions in 2008 arising from Luzerne County, PA, investigations, simply labeled thereafter by the media as the "Kids for Cash Scandal", is described in Wikipedia:
The "Cash for Kids" scandal unfolded in 2008 over judicial kickbacks at the Luzerne County Court of Common Pleas in Wilkes-Barre, Pennsylvania.
Two judges, President Judge Mark Ciavarella and Senior Judge Michael Conahan, were accused of accepting money from the co-owner and builder of two private, for-profit juvenile facilities, in return for contracting with the facilities and imposing harsh sentences on juveniles brought before their courts in order to ensure that the detention centers would be utilized.
Ciavarella and Conahan pleaded guilty on February 13, 2009, pursuant to a plea agreement * * *.  [Reparagraphed; footnotes omitted.]
Responses to that scandal were not limited to criminal prosecutions or civil lawsuits, but led into extensive study and then institutional changes, as represented by the Pennsylvania Courts' issuance of the Pennsylvania Dependency Benchbook (May, 2010):
The Pennsylvania Dependency Benchbook is a comprehensive reference guide designed to assist family court judges and child dependency practitioners in the process of helping abused and neglected children and their families. The Benchbook was written by Pennsylvania judges for Pennsylvania judges. * * *

The document is a comprehensive resource that combines Pennsylvania law, organized pragmatically to allow quick and efficient use, with a series of state and national best practices that will provide judges and practitioners, from the least to most experienced, with the best possible information to support children and families safely.

· Read the Introductory Letter from Justice Max Baer

· View The Benchbook Online

· Download The Benchbook (PDF– 2.7 MB)
See: Press Release, Supreme Court Releases New Dependency Guide (07/23/10) which announced the "guide developed by Pennsylvania trial judges to aid lawyers and other judges in deciding whether, in juvenile dependency cases, a child should be removed from the home." See also:  Pennsylvania Dependency Benchbook Resource Companion

The Benchbook was a product of those intensive investigations and self-examinations, which also resulted in creation of the Interbranch Commission on Juvenile Justice, in July, 2009, as noted in that Wikipedia article:
In the aftermath of the federal charges and defendant pleas, the Pennsylvania General Assembly moved to create a commission to investigate the entire set of circumstances surrounding the miscarriage of justice in Luzerne County. 
Sponsored by Representative Todd Eachus of Butler Township in Luzerne County, House Bill 1648 established the Interbranch Commission on Juvenile Justice in July 2009. The commission comprises 11 members, appointed from each branch of government in Pennsylvania, with four members chosen by the judiciary, four by the legislature and three by the governor. 
In signing the legislation on August 7, 2009, Governor Ed Rendell castigated Ciavarella and Conahan, saying they "violated the rights of as many as 6000 young people by denying them basic rights to counsel and handing down outrageously excessive sentences. The lives of these young people and their families were changed forever." 

Scheduled to meet a minimum of once per month, the commission was organized to investigate the actions of and damages caused by the two judges and review the state of the Luzerne County courts left in the wake of their tenures. The commission was given power of subpoena and was required to complete its work and report its recommendations and findings to the three branches of state government by May 31, 2010.
The Commission's Final Report, along with a Summary of Recommendations, was issued in May, 2010.

Awareness can be expanded, lessons can be learned, change can occur; and that is what we can remember, and how we can find inspiration.  

It is how we react to find a "remedy" to wrongs that defines our character and that alters the future.  That re-action can become our legacy and others' hope:
Mickey [Mantle] died in Dallas on August 13, 1995.  During the first Yankee home game after his death, Eddie Layton played “Somewhere Over the Rainbow” on the organ because Mickey had once told him it was his favorite song.

In his eulogy, sportscaster Bob Costas described Mickey Mantle  as “a fragile hero to whom we had an emotional attachment so strong and lasting that it defied logic.” 
He added: “In the last year of his life, Mickey Mantle, always so hard on himself, finally came to accept and appreciate the distinction between a role model and a hero. The first, he often was not. The second, he always will be. And, in the end, people got it.”  
-- Mickey Mantle: The Man Behind the Legend, posted by Self-Help Daily

Update: 11/15/11:

In "Joe Paterno legacy needs new final chapter" (11/14/11) posted on ESPN's Big Ten Blog, Brian Bennett argued that the "legacy of Paterno" could, and should, be altered by his future efforts against child abuse:
It's inarguable that JoePa has done a lot of good for a lot of people in his life. Now he must undertake his greatest challenge. He cannot let this be the final chapter of his story.

When Paterno emerges from his cocoon, he has only one choice for going forward. He should spend the rest of his time working for victims of child abuse. * * *
 
Paterno could travel around the state of Pennsylvania and across the country leading fundraisers and charity events, telling his story and letting everyone know how truly sorry he is.

He could star in public-service announcements and lead a movement to locate all the victims and give them whatever help they need. Paterno knows how to rally teams together, and he has led fundraising campaigns before. * * *

[H]e can spend the rest of his life atoning and doing whatever he can to ease the pain of those victims -- and working to make sure a similar situation never happens again. That's a much more fitting final act. * * *

Posted by Neil E. Hendershot, Esq. on Monday, November 14, 2011

Labels: , , , , , , ,

Tuesday, November 08, 2011

"Tax Talk Today" Online

Browsing through the Trusts & Estates website recently, I noted a useful learning service regarding federal tax laws and return preparation, available on the Internet: Tax Talk Today.
Sponsored by the Internal Revenue Service, Tax Talk Today is a live Internet program featuring industry tax experts and professionals and top representatives from the IRS.
Each program features discussions, real time interaction and the opportunity for viewers to participate in the discussion by e-mailing questions directly to the studio. Late-breaking news from the IRS may augment or pre-empt original programming, making Tax Talk Today a primary you heard it here first source of news about IRS initiatives, rules and decisions.
In addition to the Live webcast, the FREE programs are available for up to 12 months through Tax Talk Today archives, as audio Podcasts or on DVD (perfect for conducting group viewings or for staff training).
This service began in 2001 as a public service of the IRS, according to "Website of the Month: Tax Talk Today" (2004), by  Susan B. Anders, posted by The CPA Journal, published by the New York State Society of CPAs.  Since 2009, the presentations have been produced by Tax Talk Today, Inc., a private company in Bethesda, MD, with content provided by tax-related companies in coordination with the IRS .

Tax Talk Today is promoted as a free service for those "auditing" presentations -- that is, those who do not expect to receive certified professional education credits.  Without payment (but still with a required online registration), you can replay any presentation, either live or archived, over an Internet-connected device.  Also, you can read the word-for-word transcripts of any past session, including any post-presentation supplemental materials.
Free of charge, viewers can tune in to each program and watch live, in addition to watching for up to 12 months by going to the Archives, or listening to the Audio Podcasts.
Earning CPE credit requires a purchase.* * *
The topics are varied, current, and important for tax professionals.  Past presentations are archived for a year, so listening or retrieving materials can be done conveniently.

Examples of archived presentations in 2011 instructive for a trust and estates lawyer, an accountant/preparer, or a consumer interested in this federal tax principles and procedures, include:
To watch a presentation or access transcripts of past sessions, you must first provide an email address and create a password, then reply to an automated message sent to that email address.  When you log in for the first time, you must complete a registration form with basic information.

All that is simple.  Far harder is recalling what email address and password you supplied originally -- so keep both with your tax records.
"Our office thinks these tax talk sessions are a great idea.
An easy way of getting information out."
-- A Tax Talk Today participant

Posted by Neil E. Hendershot, Esq. on Tuesday, November 08, 2011

Labels: , , , , , , ,

Subscribe to: Posts (Atom)