PA POA Reform legislation on Governor's Desk

On June 18, 2014, the Pennsylvania House of Representatives adopted (193-0) the amended, compromise version of House Bill 1429, in Printer's No. 3708, regarding power of attorney reform.  The adopted legislation was transmitted to the Governor for signing into law on June 24, 2014. [Update: The Governor signed the legislation into law on July 2, 2014, as Act No. 95 of 2014.  See Update below.]

[Corrections on 06/23 & 24/14: Before going to the Governor, the  legislation required signature in the Senate also, as a formality.  That occurred on Monday June 23, 2014.  Thereafter, the legislation was sent to the Governor on June 24th for consideration and, with his agreement, signature into law.]

This is the formal summary of the legislation:

An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, in powers of attorney, further providing for general provisions and for special rules for gifts; providing for agent's duties and for principles of law and equity; further providing for form of power of attorney, for implementation of power of attorney and for liability; providing for liability for refusal to accept power of attorney and for activities through employees; and further providing for validity.

For background, see: PA EE&F Law Blog posting, PA Power of Attorney Reform Legislation Moves (06/17/14).

The legislation was debated for more than a year between the Pennsylvania House and Senate, and among various interest groups, including the Pennsylvania Bar Association, the Pennsylvania Banker's Association, and the Pennsylvania Chapter of the National Association of Elder Law Attorneys, upon proposals offered in two study reports issued by the Joint State Government Commission's Advisory Committee on Decedents Estate Laws.

With compromise and agreement attained by the advocacy groups, as evidenced by the mutual legislative adoptions in the past few days, I assume that the legislation will be signed into law by Governor Corbett.  A House sponsor of HB 1429 also seems positive about the legislation becoming law soon.  See: Keller’s Bill to Amend Power of Attorney Act Heads to Governor’s Desk (06/18/14).

Since his days as Pennsylvania' Attorney General, Tom Corbett has supported measures to curb and prosecute financial elder abuse.  This legislation contributes significantly towards that end.  Though not a gambler, I would bet this legislation will be signed by him, soon, to become law.

If so, the effective date for many provisions involving drafting of a document would be January 1, 2015.  

However, other provisions generally regarding effectiveness, presentment, recognition, or enforcement of a power of attorney document would be effective immediately:  "The amendment or addition of 20 Pa.C.S. §§ 5601(f) , 5608, 5608.1, 5608.2, 5611 and 5612 shall take effect immediately."

Those provisions to become effective immediately include:

• § 5601(f)  Definitions. -- The following words and phrases when used in this chapter shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: 

  "Agent." A person designated by a principal in a power of attorney to act on behalf of that principal.

  "Good faith." Honesty in fact.

• § 5608  Acceptance of and reliance upon power of attorney.

• § 5608.1  Liability for refusal to accept power of attorney.

• § 5608.2. Activities through employees.

• § 5611. Validity.

• § 5612. Principles of law and equity.

Update: 07/07/14:

The Legislature's online bill information service posted an update on Monday, July 7, 2014, indicating that Governor Corbett signed the legislation into law, as Act No. 95 of 2014.

OC Judges Run for Superior Court on Nov 3rd

In Pennsylvania's 2009 Municipal Election to be held on Tuesday, November 3, 2009, voters interested in elder, estate, trust or other fiduciary matters should note (and hopefully vote for) two highly qualified Common Pleas judges with extensive Orphans' Court experience who are candidates for Superior Court -- Judge Anne E. Lazarus and Judge Paula Ott.

Judge Anne E. Lazarus, of Philadelphia, is running as a Democrat for Superior Court. Her biography (also found on the State Democratic Committee website) is impressive, and includes a brief mention of her Orphans' Court Division activities:

As a Common Pleas Judge, she has overseen a wide range of cases, having served previously on the Criminal and Civil divisions of the Common Pleas Bench and currently on the Orphans’ Court. She was also the first female judge in Philadelphia to handle the “Rocket Docket,” arguably the most rigorous docket in the court system. Prior to joining the Court, Judge Lazarus worked for fifteen years as an attorney.

In addition to her work with the Court of Common Pleas, Judge Lazarus chairs the Ethics Committee of the Pennsylvania Conference of State Trial Judges and was appointed to the Governor’s Commission on Crime and Delinquency. Lazarus was also the first Chancellor of the Louis D. Brandeis Law Society, a society for Jewish lawyers and judges.

Having served as the chairperson of both the First Judicial District of Pennsylvania Judges’ Pro Bono Committee and the First Judicial District of Pennsylvania’s Merit Selection Committee, Judge Lazarus is well-known for her commitment to the community and the legal profession. She is also a member of the board of the Philadelphia Volunteers for the Indigent Program, an organization committed to providing pro bono services to those unable to afford legal assistance.

Among countless awards over the years, she is most proud of her recognition by the Pennsylvania Bar Association as the first-ever recipient of the Judicial Pro Bono Award.

Judge Lazarus serves as an adjunct professor at the Widener University School of Law, the National Judicial College, and the National Institute of Trial Advocacy. Over the years, she has also mentored law students and young lawyers, advocating pro bono service and encouraging her peers to participate in pro bono programs. * * *

I was surprised that her biography made no mention of her extensive involvement with the Joint State Government Commission's Advisory Committee on Decedents' Estate Laws involving Orphans' Court matters, or her participation on its drafting subcommittees regarding powers of attorney, and transfers without probate.

Somehow, among all her other activities, she has managed to attend and participate meaningfully at the Advisory Committee meetings and in the work sessions of at least these two drafting committees.

I became acquainted with Judge Lazarus in these activities. I spoke with her once in a presentation to the Pennsylvania Bar Association's Real Property, Probate & Trust Law Section, about the role of the Orphans' Court Division. In my view, she is a bright, authentic, and caring person, who, as a trial judge, has acted as a protector of funds and people through the Orphans Court Division.

Judge Paula Ott, of Chester County, is running as a Republican for Superior Court. Her biography (also found on the State Republican Committee website), is equally impressive, and likewise highlights her role in Orphans' Court Division activities:

Paula Ott was elected the first woman judge in Chester County in 1991 and was retained in 2001. In more than 17 years as a judge, she has presided over all types of cases, including death penalty cases.

In 2005, Paula Ott was elected President Judge by her fellow judges. During her term as President Judge, her most challenging project has been the completion and occupation of a new Justice Center, which now houses nearly 700 employees. * * *

Paula Ott can bring to the Superior Court her expertise in Orphans' Court litigation. Orphans' Court is a separate division that handles adoptions, guardianships for incapacitated persons, will contests and trust and estate administration. She practiced in this area before becoming a judge and has presided in Orphans' Court since 1992. She also serves on the Pennsylvania Supreme Court Orphans' Court Rules Committee and the Joint State Government Commission Advisory Committee on Decedents' Estates Laws.

Judge Ott was President of the Pennsylvania Conference of State Trial Judges (2003-2004) and has co-chaired the President Judges' Committee for the past four years. Judge Ott has served on committees that promote best practices in the judicial system, such as the Pennsylvania Bar Association's Commission for Justice Initiatives, the Supreme Court's Advisory Committee on Court Reporting and Transcripts and the Implementation Committee of the Interbranch Commission for Gender, Racial and Ethnic Fairness.* * *

Judge Ott's biography mentions her work through the Joint State Government Commission's Advisory Committee on Decedents' Estate Laws, and also through another crucial group influencing Orphans' Court practice -- the Pennsylvania Supreme Court Orphans' Court Rules Committee. I met Judge Paula Ott during meetings of both these groups.

In my view, she is unpretentious, considerate, intelligent, decisive, and grounded.

The Superior Court needs judges with Orphans' Court experience to decide cases through its panels and in its full court considerations of appeals from that Division.

Beyond their dedication to the constituencies of the Orphans' Court Division, I respect both these candidates for their community involvement, legal skills, good judgment, and personal tenacity.

I will vote for Judge Anne E. Lazarus and for Judge Paula Ott on Tuesday, November 3rd; and I urge others to do so too.

Update: 11/02/09:

Voters should consult the Voters Guide (PDF, 3 pages) posted by the League of Women Voters of Pennsylvania regarding statewide candidates, including those for judicial positions, to be elected on November 3rd.

Update: 11/11/09:

Paula Ott won a seat on the Superior Court, and Anne Lazarus may do so, whether by acceptance or recount. See: Recount possible for 4th Pa. Superior Court seat an Associated Press report published in The Philadelphia Inquirer on November 11, 2009:

A recount for a tight Pennsylvania Superior Court election could begin Monday, but a waiver of the right to a recount by one more candidate could stop the expensive process, state officials said yesterday. * * *

Voters last week were to choose four Superior Court judges. A tally released last night based on unofficial returns from all 67 counties showed Judy Olson, Sallie Mundy, and Paula Ott got the three highest vote totals. They are elected.

The race for the fourth seat, however, was close, with Anne Lazarus leading three other candidates who trailed her by less than half of 1 percent.

A recount is automatic under Pennsylvania law unless all three trailing candidates give up that right. Two of the trailing candidates, Robert Colville and Kevin Francis McCarthy, have indicated that they would waive a recount if the others do as well. The remaining candidate, Temp Smith, could not be reached last night. The Department of State said a total of 6,314,250 votes were cast. Lazarus received 723,954 votes; Colville, 721,948; Smith, 720,624, and McCarthy, 711,240.

The Heat is On: Federal Estate Tax Reform Brews

Congress returned from its Spring Recess on April 20, 2009, and now confronts many significant issues. Among them is federal estate tax reform, presently sent to House and Senate Conference Committee negotiations in anticipation of acceptable legislation.

On April 9, 2009, Web CPA posted an article entitled "Estate Tax Planning for 2009 and Beyond" by Jonathan M. Forster and Jennifer M. Smith, who summarized the pressing need for federal legislation, and updated the political situation just before that Spring Recess:

Senate Finance Committee Chairman Max Baucus, D-Mont., unveiled a proposal last month to make permanent key features of the 2009 estate tax rules. President Obama also has voiced support for freezing 2009 rates and exemptions. * * *

The Senate version of the budget plan passed by Congress last Thursday included a bipartisan amendment that raises the estate tax exemption by $1.5 million to $5 million for individuals and $10 million for couples, and cuts the maximum rate from 45 to 35 percent.

However, the House version, which was also approved Thursday, maintains the estate tax at 2009 levels. Under the House version, which preserves Obama’s proposal, individual heirs would be able to exempt $3.5 million from taxes, while couples could exempt $7 million. Amounts above the exemption cutoff would be taxed at 45 percent.

A conference committee will resolve the differences between the House and Senate versions after Congress returns from recess later this month. * * *

Reconsideration of federal estate, gift, and generation-skipping tax legislation now occurs in a vastly different setting than in the past. These taxes are no longer viewed in a segregated philosophical debate, but have become a component of far-larger economic issues involving federal spending and revenue, and financial structure realignments.

The Washington Post, in its article published April 3, 2009, "After Recess, a packed agenda for Congress" by Ben Pershing, described the storm-like environment affecting all federal tax legislation:

First off will be a budget conference report, which the House and Senate will have to negotiate and pass after both chambers approve their own versions this week.

Ratifying the budget will let the Appropriations Committee get to work on spending bills, and Pelosi said action on those measures "will be a good part of how we go forward in May and June."

Pelosi hopes to have most or all appropriations bills through the House by June 30.* * *

So the "heat is on." Opinions are being tossed into the brewing concoction, before it will be served to taxpayers.

Academics weigh in. For example, see: Estate tax reform (04/08/09) posted by Professor Gerry Beyer on his Wills, Trusts & Estates Prof Blog, announcing that "Lily Batchelder (Professor of Law, NYU Law) has written a new article entitled Estate Tax Reform: Issues and Options, Tax Notes, Feb. 2, 2009."

Poll-takers and public interest groups weigh in. See: "Public Opinion on Taxes" (updated 04/10/09; PDF, 85 pages) posted by the American Enterprise Institute, which tracked public opinion on taxation since April, 2003; "Poll: Tax Code Complex, Needs Reform; Federal Incomes Taxes 'Too High'" (04/09/09) posted by The Tax Foundation; and "Independent Sector Issues Statement On Reform of the Estate Tax" (03/31/09) posted by the Independent Sector.

And newspapers weigh in. See, for example, Editorial, "The Forgotten Rich" (04/02/09) published in The New York Times; and Editorial, "Our view on rewarding the well-born: What deficits or wealth gap? Congress eyes estate-tax cut" (04/26/09) published in USA Today.

Need we even mention the private interest groups and lobbyists?

The brew is coming to a boil.

The heat is on, on the street
Inside your head, on every beat
And the beat's so loud, deep inside
The pressure's high, just to stay alive
'Cause the heat is on

* * *
The shadows are on the darker side
Behind those doors, it's a wilder ride
You can make a break, you can win or lose
That's a chance you take, when the heat's on you
When the heat is on

-- Song, "The Heat is On"
by Glenn Frey

Catherine Baker Knoll, Senior Servant

Catherine Baker Knoll, the Lieutenant Governor of Pennsylvania, died on Wednesday evening, November 12, 2008, after a 4-month battle with neuroendocrine cancer, according to news reports, including "Lt. Gov. Catherine Baker Knoll dies" (11/12/08) by Tom Barnes, published by the Pittsburgh Post-Gazette.

Lt. Gov. Catherine Baker Knoll, the first woman ever elected to the state's second-ranking post, has died, the governor's office announced tonight.

Mrs. Knoll, 78, had battled a rare form of cancer. She died at 6 p.m. at the National Rehabilitation Hospital in Washington, D.C., according to Mary Isenhour, executive director of the Democratic State Committee.

Gov. Ed Rendell said he and his wife, Midge, "mourn the passing of one of the strongest, most dedicated public servants in Pennsylvania's history."

Even as she was fighting cancer, he said, "she remained upbeat and dedicated to serving the commonwealth. Catherine was a very passionate and exuberant advocate for many worthy causes." * * *

While serving as Pennsylvania's State Treasurer for two consecutive four-year terms (1989-1997), she started the Pennsylvania TAP program (Tuition Account Program), created the PA Treasury Investment Center, and started a partnership with the Pennsylvania Home Builders Association and Pennsylvania community banks to build affordable housing in Pennsylvania. See also: Knoll's Biography posted on the Lieutenant's Governor's website; and NNDB Mapper for "Catherine Baker Knoll."

Catherine Baker Knoll was sworn in as Pennsylvania's 30th Lieutenant Governor on January 21, 2003, when she was 72 years old (born 09/03/30), as the first woman to hold that office. She was reelected in November, 2006, when she was 76 years old.

She demonstrated that a woman in Pennsylvania (with a Roman Catholic faith) could rise to a high elective office in later life, even after prior political defeats and public controversies. As a feisty politician, she continued to change the state where she was born, was educated, had worked, and lived all her life. See: Catherine Baker Knoll: Slideshow, posted by the Pittsburgh Post-Gazette.

On the website of the Office of the Lieutenant Governor of Pennsylvania, a photograph of Knoll's smiling face appears above a press release now announcing the reactions of public officials to her death. Such testaments by her peers to her life's accomplishments are impressive.

But, as this Commonwealth enters a mourning period after her passing, I am likewise impressed about sentiments expressed by non-public people -- common folks -- who knew her also as a peer -- as a person, and a feisty person at that.

On the SmartTalk radio program broadcast by WITF-FM (Harrisburg, PA) on the morning of Thursday, November 13th on the topic "Remembering the life and career of Lieutenant Governor Catherine Baker Knoll" (MP3, 1 hour), at least two callers told stories about her passionate, proud participation in the annual motorcycle rally from the State Capitol in Harrisburg, to Gettysburg, to raise funds for the Gettysburg Battlefield Preservation Association.

At those events sponsored by A.B.A.T.E. (Alliance of Bikers Aimed Towards Education) of Pennsylvania, she didn't just make an appearance, or only make a speech; she rode the entire course with those burly bikers as a passenger on a State Police motorcycle driven by a State Trooper, at the head of the column (see photo above, taken on May 25, 2006).

At the 2006 motorcycle rally, she was 75 years old, riding on a road-bike in a windbreaker, smiling.

The Press Release on the Lieutenant Governor's website ended with her words, written near the end of her life in a letter sent to President-elect Obama after his win in the November 4th election.

She still looked forward:

"You inspired millions of Americans by putting your signature on a chapter of history that was waiting to be written. In doing so, you also sent a signal to the world that once again America has a smile on its face, that we intend to be as friendly as we are firm."

"I am proud of our Pennsylvania voters for standing tall when they were needed the most. In the years just ahead, I want our Commonwealth to fulfill your hope --- that we be neither a red state nor a blue state, but rather a state united by our passion for a better America."

Photo Source: ABATE Check Presentation Photo Gallery (May 25, 2006)

Post-Election, What Does the Future Hold?

Janet Colliton, Esq., of West Chester, PA, wrote an article published on November 10, 2008, in The Daily Local News (West Chester, PA), entitled “The Presidential Election Is History – What Does the Future Hold?”

She told me that crafting her predictions "took a fair amount of time and research." I find her "predictions" fascinating, and sufficiently detailed to be credible.

With her permission, I reprint her article here (edited slightly by me, and annotated with some Internet links).

At the conclusion of her article, I'll make two predictions of my own.

The Presidential Election Is History –
What Does the Future Hold?
Copyright © by Janet Colliton, Esq.

On November 4, the Presidential campaign season finally came to a halt with the election of Barack Obama as 44th U.S. President. While first on the new President Elect’s agenda are measures to restore the economy, other matters will likely soon follow.

Having hauled my figurative crystal ball from storage, I will venture some predictions on the policy winners and losers for the next four years.

Social Security and Medicare

The Social Security prediction is easy and one I share with others. See, for instance Mark Miller’s “Retiring on Obama’s Watch: What To Expect From 44.” Mark’s expression was “First things first: privatization of Social Security is dead as a doornail.”

Readers will remember the plan introduced by the Bush Administration in 2005 to allow younger workers to invest at least a portion of their Social Security contributions in private accounts. Since these investments would include equities (stocks), probably more of us today would recognize the risk involved in the plan.

On a subject that I covered extensively in previous columns, Medicare was also edging its way toward privatization with Medicare Advantage Private Fee For Service (PFFS) plans, which still exist but without the prior heavy federal government subsidization. PFFS plans can charge to offer worse coverage than can be received under plain Medicare without a premium. The aggressive marketing of PFFS plans will likely at least slow over the next four years.

Health Insurance

If the idea of taxing employer subsidized health insurance benefits was a serious notion, it is dead too.

During the campaign, Senator McCain introduced the idea of taxing employees on their employer health insurance benefits in exchange for a tax credit. The plan was to level the field for individuals who purchase their own health insurance since they also would receive a similar credit. The move was based on the premise that each of us can bargain individually with health insurance carriers for the best coverage. With overwhelming leverage resting with health insurers, this perception could be questioned.

Greed Is Out. Is Community In?

The stock and mortgage market downturns have highlighted greed in our society. To blame greed as a cause, however, would be oversimplifying.

What is fairly obvious is that the creativity of businesses in packaging and selling debt products that no one understands seriously contributed to today’s problems and, when coupled with ostentatious displays of wealth by high level executives, evoked anger.

If greed is out, does this mean that community in? It is too soon to say but it does seem there is a sense of common purpose to solve financial problems.

Personal Responsibility is here to stay

One rallying cry of the early 21st century has been the mantra of “personal responsibility.” I predict that personal responsibility is with us indefinitely which, if softened by common sense, is not a bad thing.

In broadest terms, personal responsibility means that we do not expect another person or society in general to provide for us where we have the ability actually or potentially to do so on our own.

Where the idea goes awry is when it is interpreted to mean every person for himself regardless of the circumstances. Despite our idealization of the rugged individual, I do not believe we ever were a country that believed personal responsibility eliminates concern for the elderly, youth, sick and disabled.

Legislation that may remain

Some of the legislation that dramatically altered the landscape over the past few years is likely to remain although there could be some consumer friendly revisions over time.

The federal Deficit Reduction Act that radically tightened requirements for the Medicaid program went into effect February 8, 2006. It has no immediate replacements on the horizon.

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, widely understood as being sponsored by the credit card industry to prevent consumers from getting out from under credit card debt has no apparent challengers at this time.

Relief on the Way

Look soon for passage of these measures, among others, proposed by the new administration to help individuals through the financial downturn.

• Unemployment benefits will be extended.
  
• Required minimum distributions (RMD) from retirement accounts will temporarily not be required and withdrawals, if made up to the RMD amount will temporarily be exempt from federal tax.
• IRA and 401(k) owners who have not retired will temporarily be permitted hardship withdrawals up to $10,000 or 15% of the account without penalty but subject to regular income tax.

* * *

Under an additional heading of "New Legislation," I now make my two predictions:

First, Congress -- finally, after continuous past introductions of bills on this subject into Congressional Sessions since 2002 -- will refine and adopt an "Elder Justice Act". It will be signed into law by the new President within the first two years of the new administration. For background on the matters that could be covered by such federal legislation and the wide-base of national proponents for it, see: PA EE&F Law Blog posting "Federal "Elder Justice" Acts Appear Elusive" (09/12/08).

Part of my belief for passage of a federal elder justice law derives from the family connection of the new, incoming Vice-President, to the current Attorney General of Delaware, who already is very committed to elder justice issues in that state.

In the October 2008 issue (PDF version, or text version) of the newsletter of the National Center on Elder Abuse, this update appeared under the heading Delaware: Senior Protection Initiative:

State Attorney General Joseph R. “Beau” Biden, III recently announced new measures to enhance the prevention of senior victimization and to enhance the prosecution of crimes committed against older Delaware residents.

“Through the Senior Protection Initiative, the Delaware Department of Justice is redoubling its efforts to prosecute those who have committed senior abuse, encourage victims to come forward and bring together state agencies, law enforcement and advocates to tackle these issues,” said Biden. * * *

In addition to the newly created multidisciplinary team, the initiative will include public outreach efforts and increased training in detecting abuse for local law enforcement. [Link added.]

Second, I predict that Congress will adopt remedial Federal Estate, Gift, & Generation-Skipping Tax legislation by July, 2009, consistent with Senator Obama's campaign proposal, for implementation on January 1, 2010:

Sen. Obama wants to freeze the 2009 estate-tax structure, which taxes roughly 0.3% of estates -- those valued above $3.5 million per person -- at a top rate of 45%. According to Deloitte Tax, a $5 million estate would pay a tax of $675,000 under this plan. * * *

See: PA EE&F Law Blog posting "Presidential Candidates on the Issues" (11/03/08).

Hey, my guess is as good as anyone's, right?

I thank my friend and respected practitioner, Janet Colliton, Esq., for her contribution, again, to this Blog as a guest author. She practices through Colliton Law Associates, P.C. (790 East Market St, Suite 250, West Chester, PA 19382; Ofc: 610-436-6674; E-mail: colliton@collitonlaw.com) on matters limited to elder law, Medicare, Medicaid, life care, special needs, retirement planning, and estates & trust administration.

Presidential Candidates on the Issues

In anticipation of General Election Day on Tuesday, November 4, 2008, The Wall Street Journal published an article, entitled "Obama vs. McCain: It's About Your Money" (10/26/08) by Shelly Banjo, who compared the positions of the two major party candidates, John McCain and Barack Obama, on "money" issues, many of which are key concerns of seniors:

• Short-Term Economic Relief
• Income Taxes
• Estate Taxes and AMT
• Health Care
• Investments
• Retirement & Social Security

As to Estate Taxes and the AMT (Alternative Minimum Tax), the article summarized the positions of the two senators seeking the Presidency:

Both candidates support extending the Alternative Minimum Tax's 2007 "patch" exemption levels and index for inflation, and changing the federal estate-tax law to make the $2 million per-person exemption ($3.5 million next year) portable or transferable from one spouse to another.

Sen. Obama wants to freeze the 2009 estate-tax structure, which taxes roughly 0.3% of estates -- those valued above $3.5 million per person -- at a top rate of 45%. According to Deloitte Tax, a $5 million estate would pay a tax of $675,000 under this plan.

Sen. McCain has proposed a 15% estate tax (down from the current 45%) on roughly 0.2% of estates, those valued at more than $5 million per person. A $5 million estate would pay nothing under this plan, Deloitte Tax notes. * * *

In "The Election Choice: Taxes" (10/25/08), also posted by the WSJ, it was noted that "[t]he difference between candidates is the widest it's been in over two decades."

"The Obama and McCain Tax Plans: How Do They Compare?" (10/15/08), by W. Beach, K. Campbell, R. Hederman, Jr. & G. Nell, posted by The Heritage Foundation, compared, in a general, summary fashion, the candidates' positions on federal taxation.

Far more detail on this topic was provided in "2008 Presidential Candidates' Tax Proposals," posted by the Tax Policy Center, of the Urban Institute and Brooks Institute, which offered the "latest analysis of the presidential candidates' tax plans (including effects on representative taxpayers and distributional tables)."

Here are some links provided by the TPC:

• Full Report (Posted 9/12/08)
• Executive Summary (Updated 9/15/08)
• The Presidential Candidates' New Tax Proposals (10/27/08)
• How to Find Tables for TPC’s Analysis of the Candidates’ Tax Plans (September 12, 2008)
• Earlier Versions of the Analysis
• Estimates of the individual and corporate income tax changes that different groups of representative families would face under each candidate’s tax plan:

Nonelderly single individuals
Nonelderly married couples
Elderly units

"Your Money: McCain vs. Obama" (updated 10/29/08), posted by CNN/Money, provided a "detailed guide to the economic issues that matter most to voters in the 2008 presidential election," including:

• Bankruptcy
• Budget Deficit
• Driving
• Economic Crisis
• Energy Security
• Foreclosures
• Free Trade
• Gas Prices
• Health Care
• Jobs and Wages
• Medicare
• Mortgage Fraud
• Mortgage Giant Rescue
• Personal Taxes
• Savings
• Small Business
• Social Security
• Taxing Business
• Taxing Wealth
• Wall Street

"Obama, McCain on the issues" (08/28/08), posted by The International Herald Tribune, summarized the candidates' positions on a different listing of issues: Abortion, Afghanistan, Cuba, Death Penalty, Education, Energy, Gay Marriage, Global Warming, Gun Control, Health Care, Housing, Immigration, Iran, Iraq, Social Security, Stem Cell Research, Taxes, and Trade.

If you wish to view any of the candidates' positions, as stated on their own websites, on the issues developed during their campaigns, see:

• McCain-Palin 2008

• Welcome to Obama for America

Research their positions to your satisfaction, then vote. Certainly, vote.

“Voting is a civic sacrament.”

-- Theodore Hesburgh

(American Clergyman, University President)

Elder Leaders Successful in Sports

On Wednesday, October 29, 2008, National Public Radio broadcast a segment entitled "NCAARP? Old Coaches Don't Quit" by quick-witted commentator Frank DeFord, who took note that "there are an awful lot of old folks in sports today."

I don't mean your decrepit 30-something-year-old players, who are invariably called "aging veterans," but the actual AARP geezers who are still breathing and pulling the strings.

Senior citizens, oldsters, who are — ugh — "many years young," graybeards who are — ugh — "up in years." * * *

Here in Pennsylvania, we are proud of our elder sportsmen, like Joe Paterno, head coach of Penn State's football team. Wikipedia describes his accomplishments:

Joseph Vincent Paterno (born December 21, 1926, in Brooklyn, New York), nicknamed JoePa, is the head coach of Pennsylvania State University's college football team, a position he has held since 1966.

Paterno, along with Chris Ault, Bobby Bowden and John Gagliardi, is one of four active coaches who have also been inducted in to the College Football Hall of Fame.

Paterno holds the record for the most victories by a Division I FBS football coach. Paterno also has more bowl game wins and more FBS undefeated seasons than any other coach in college football history. * * *

He could have begun studying in 1950 to become a lawyer (see: "Courtroom's loss is college football's gain" by Beano Cook posted 08/14/01 on ESPN), but he loved coaching football too much. That desire still drives him today, and his age does not limit his success.

DeFord noted JoPa's role as a poster-senior for the elder leaders who consistently guide some successful sports teams:

If Penn State keeps winning, Old Joe Paterno — in the vernacular, JoePa, with the emphasis on the latter — will be coach of the national champions at the age of 82.

But then, Pa can't stop coaching. Or Old Bobby Bowden, who is merely 78 and has his Florida State team ranked No. 15, could pass him for most career wins. * * *

DeFord named three old-style play patrons, whom he contrasted with today's new-age sports seniors:

• Glenn Scobey "Pop" Warner (retired at 67) -- 44-year career as a head coach (1895–1938), who coached at (among others) the Carlisle Indian Industrial School in Pennsylvania, the University of Pittsburgh, Stanford University, and Temple University
  

• Bear Bryant (retired & died at 69) -- 37-year career as a head coach (1945 - 1982), with 25 years at the University of Alabama

• Woody Hayes (retired at 65) year career as a head coach (1947-1978), with 28 years at Ohio State University

DeFord also mentioned another recently successful Pennsylvania sports franchise -- the Philadelphia Phillies baseball team and its "senior" leadership:

Look who's managed the Phillies to the World Series — Old Charley Manuel, a war baby of 64. The general manager, Old Pat Gillick, is a Depression Baby of 71.

And the Phillies had to beat Old Joe Torre's Dodgers to get to the Series.

The commissioner of baseball is Old Buddy Selig, who is 74. * * *

"Talk about reinventing yourself at twilight time" -- that is the point of DeFord's commentary, which you can hear, in replay online, here.

DeFord concluded his comments with an observation: "Sometimes these days, sports looks like an assisted living facility — or the United States Senate."

That is an interesting observation -- one that was noted, and then presented by a reporter to JoPa, in "Desire to coach still drives 81-year-old Paterno" by Ivan Maisel posted 04/15/08 on ESPN:

Washington is one of the few cities outside of University Park, Pa., where an 80-year-old man yearns to work long hours in the public eye.

Six members of the U. S. Senate are over the age of 80. Two of them, Frank Lautenberg (D-N.J.) and Ted Stevens (R-Alaska), both 84, are running for re-election this year.

"I'm told that 90 is the new 80," Sen. Robert Byrd, D-W.Va., who turns 91 in November, told The New York Times last week.

If that is true, maybe 80 is the new 65. According to U.S. government data, a man who turned 65 in 1991 had an average life expectancy of a shade under 15 years.

When Paterno hit that demographic wall in 2006 [the year that the photo (above) was taken], his last complete season had come a last-play loss to Michigan away from an undefeated regular season and a berth in the BCS Championship Game.

Maybe old doesn't have the same meaning that it did a generation ago, a decade ago, or even last week. * * *

Read that article for JoPa's characteristic, somewhat gruff, response to the injection of age into a substantive conversation.

Go Lions! Go Phillies!! and Go seniors!!!

"Believe deep down in your heart that you're destined to do great things."

-- Joe Paterno

"General" Tom Corbett at Harrisburg Rotary

Pennsylvania's Attorney General, Tom Corbett, spoke on Monday, October 6, 2008, at the Rotary Club of Harrisburg regarding the mission of the PA Attorney General's Office, the breadth of its jurisdiction & operations, some recent enforcement actions, and longer-term challenges he perceives for Pennsylvania.

He spoke not only as the present, previously-appointed Attorney General (known by the approximate 200 attorneys in that office simply as "The General"), but also as a candidate for election to that office in the November, 2008 general election.

One of his two opponents for that office, John Morganelli, candidate for PA Attorney General, will speak to that same Rotary Club on Monday, October 27, 2008, at noon. For information regarding the three contenders, see the PA Attorney General Voter Information webpage maintained by the Pennsylvania League of Women Voters.

As a Rotarian, I delivered the invocation for the meeting, and then sat next to Tom Corbett as he spoke. (I took the photo above from my seat.)

Mr. Corbett spoke from prepared remarks, and then answered questions from Rotarians. He outlined the expansive duties & operations of the PA AG's Office, one of 57 such chief governmental legal offices in the country, in both states and U.S. territories. I was impressed by his presence, his knowledge, his candor, his discretion, and his perceptions about future challenges to the citizens of this Commonwealth.

Before the meeting began, I complimented him on the PA Attorney General's website, which has won awards. The PA AG's website, with its email feed, regular news updates, creative presentations, and thoughtful organization of information, other online resources, and interactive fill-in forms, remains a model online presentation of complex information.

I wondered how he locked down the domain name, "attorneygeneral.gov", which is simple & generic. Likely it would be a much sought-after web address, I thought.

"My son reserved that in 2006," he responded with a smile.

"Good foresight," I replied.

Tom Corbet had good foresight, too (also in 2006), in creating the PA AG's Elder Abuse Task Force, and then in creating a Senior Crime Prevention University, both of which he mentioned in his remarks to the Rotarians.

Press releases posted on that website highlight recent activities of the AG's Office in matters that affect Pennsylvania's senior population:

• October 6, 2008 -- "Attorney General Corbett warns consumers about recent surge in 'easy money' lottery, sweepstakes and work-at-home scams" -- "Attorney General Tom Corbett is warning Pennsylvania consumers to be wary of various financial scams, including bogus international lottery and sweepstakes prizes, along with deceptive work-at-home and job-related schemes." * * *

• October 3, 2008 -- "Attorney General Corbett announces settlement in "Black & Gold Bash" charities case; nearly $270,000 to fund full consumer refunds" -- "Attorney General Tom Corbett today announced a consumer settlement that will pay nearly $270,000 to more than 2,100 southwestern Pennsylvania consumers who purchased raffle tickets to the "Black and Gold Bash," a 2006 Pittsburgh area event that was supposed to benefit a cancer charity." * * *

• September 16, 2008 -- "Consumer Advisory: Attorney General Corbett cautions Pittsburgh area seniors about telephone scam involving bogus pleas to help family members" -- Attorney General Tom Corbett warned Pennsylvania consumers to be wary of a new type of aggressive financial scam involving scam artists who pretend to be family members supposedly involved in a traffic accident in Canada." * * *

• Sept. 11, 2008 -- "Attorney General Corbett announces $2.3 million consumer protection judgment in Pittsburgh area real estate and mortgage fraud case" -- "Attorney General Tom Corbett today announced a court-ordered judgment totaling more than $2.3 million in a consumer protection lawsuit that was filed against a Pittsburgh area man accused of orchestrating a multi-million dollar mortgage and real estate scheme in Allegheny, Beaver and Butler counties." * * *

• September 9, 2008 -- "Attorney General Corbett announces arrest of Lehigh County insurance agent in $676,000 senior financial fraud case" -- "Attorney General Tom Corbett today announced that agents from the Attorney General's Insurance Fraud Section and Elder Abuse Unit have arrested a Lehigh County insurance agent accused of stealing more than $676,000 from senior victims stretching across eastern and central Pennsylvania." * * *

This is an important elected office in Pennsylvania. The holder commands great power while exercising proscribed duties that affect every Pennsylvanian.

Selection of the PA AG should be taken seriously by voters. To foster a knowledgeable examination, the candidates will debate soon, according to "Pa. attorney general candidates set debate dates" (09/22/2008) posted by Penn Live:

The major-party candidates for Pennsylvania attorney general have agreed to a pair of televised debates in the days leading up to the Nov. 4 election, they said Monday.

The plan for back-to-back debates that will be aired on Nov. 2 and Nov. 3 was confirmed by incumbent Republican Tom Corbett's campaign and Democratic challenger John Morganelli, the Northampton County district attorney.

Both debates will be taped in late October.

The first debate, sponsored by the Pennsylvania League of Women Voters, will be held in the studios of WPVI-TV in Philadelphia. The second debate will be at the studios of WFMZ-TV in Allentown.

Libertarian Party candidate Marakay Rogers, a York lawyer, said she intends to take part in the Philadelphia debate but that she had no information about the Allentown debate.

Need it be said? Vote on Tuesday, November 4, 2008.

Update: 11/05/08:

On November 4, 2008, Tom Corbett won re-election as Pennsylvania's Attorney General, according to an Associated Press article posted by the Pennsylvania Law Weekly entitled "Corbett wins re-election as Pa. attorney general" (11/05/08).

Pennsylvania Attorney General Tom Corbett held off a challenger to return as the state's top law enforcement officer * * *.

Corbett, a Republican, built his first-term record around an ongoing investigation into alleged corruption in the state General Assembly and vigorous prosecution of Internet sex predators, drug dealers and scam artists who prey on senior citizens.

"It was validation that this is what (voters) wanted us to do, validation that they believe in us," Corbett said. "Republicans and Democrats and Independents voted for that."

Northampton County District Attorney John Morganelli was unable to break through and become the first Democrat in state history to win election as attorney general even though he was helped by a wave of new Democratic voter registrations.

With 99 percent of precincts reporting, Corbett had 52 percent of the vote and Morganelli 46 percent.* * *

Corbett, 59, is a former federal prosecutor for western Pennsylvania who is often mentioned as one of the GOP's best potential candidates for governor in the 2010 election.

He said he will answer the question of a possible gubernatorial candidacy "somewhere down the road," noting that he still has work to do on the legislative corruption investigation which, he said, will yield more arrests. * * *

As to Corbett's focus on financial elder abuse, an article published in the Patriot News (Harrisburg, PA), entitled "Corbett will focus on bonus investigation, gun control" (11/07/08) by Charles Thompson, noted:

Corbett also said he wants to expand consumer education efforts to help protect senior citizens and others from scam artists.

He said scams could be more common as the economy slows. * * *

Schuller's Vision Beyond "Tough Times"

On Sunday, September 28, 2008, Rev. Robert H. Schuller, minister at The Crystal Cathedral, preached, in a television broadcast, an extraordinary sermon entitled "Ten Commandments for Possibility Living" that I recommend for reading by everyone, regardless of religious belief, particularly now during our mutual crisis.

Given the record-breaking decline in the stock market that occurred the day after the sermon's broadcast, when the House did not adopt an initial plan to address the national financial crisis, the principles spoken in Dr. Schuller's sermon -- which support his vision of a debt-free America -- stand out as even more relevant and hopeful.

"Possibility thinking is the ultimate need of every single person!" said this 82-year old orator & author of more than thirty books. "No matter how rich or poor you are, how educated or how uneducated you are . . . you need Possibility Thinking!"

He then focused upon Possibility Thinking in the context of our national economy:

In fact, I even applied possibility thinking to our national debt. That was ten years ago, when I wrote a book called The Power Of Being Debt Free. It was published by Nelson Publishers and sold a few hundred thousand copies.

We gave one to every senator and every congressman. At that time they all laughed at me because of the way I concluded the book.

I wrote, "If our country doesn't change course, I predict that by the end of the century our federal debt will go from $1.6 trillion to over $5 trillion." Yes, they laughed at me because I was just a television preacher. The debt couldn't go that high. * * *

Well, according to the National Debt Clock website, as of September 29, 2008, the national debt of the United States is nearly $9.9 trillion. Since September 28, 2007, this debt has increased by approximately $2.42 billion per day. Since the estimated population of the United States is 304,818,443, that website calculates each citizen's share of this debt at $32,466.92.

Despite this situation, which the world's financial markets now recognize in a crisis response, Rev. Schuller -- an older American to be sure -- still spoke about his dream:

Now that book has just been re-written and brought up to date. This time Washington is very interested. The senators have it and they are reading it.

I changed the title: America's Declaration Of Financial Independence, because I have a dream for my seventeen grandchildren!

I have a dream that they will be able to experience financial independence that when they reach the age of twenty and thirty they will be able to buy a house with a twenty or thirty year mortgage and a fixed rate of only three percent!

That's my dream and it is possible for America to become debt free. * * *

Since every dream should have a dealine too, Schuller stated one for his vision:

I have a dream that when we celebrate America's two-hundred-fiftieth birthday in the year 2-0-2-6 (I will be a hundred years old if I am still alive), we could be debt free.

Surely by the year 2-0-7-6, our three-hundredth anniversary America would be a debt-free country. * * *

He then explained "Ten Commandments for Possibility Thinking" that should be applied immediately to the financial crisis experienced by us -- both individually and collectively:

#1 Never reject a possibility because you see something wrong with it.

#2 Never reject a possibility because you won't get the credit.

#3 Never reject an idea because it's impossible.

#4 Never reject a possibility because your mind is already made up.

#5 Never reject an idea because it's illegal. * * * [Instead,] change the laws.

#6 Never reject an idea because you do not have the money, the manpower, the mental power or the muscle.

#7 Never reject an idea because it will generate conflict.

#8 Never reject an idea because it is not your style.

#9 Never reject an idea because it might fail!

#10 Never reject an idea because it is sure to succeed.

In the current financial environment characterized by fear, we need possibility thinking such as that promoted by Dr. Schuller:

Possibility thinking transcends politics, races, creeds and theologies. Yes!

Possibility thinking is the ultimate need of every single person. We are all the same! We have a brain. We can think! We can dream! We live in a free country. We can get an education!

We can do anything we want to do if we look at all the possibilities. * * *

Read his entire sermon here or watch it online here.

"If you have faith as a grain of mustard seed, say to your mountain MOVE and it will move
and nothing will be impossible to you."

-- Holy Bible, Matthew 17:20

Federal "Elder Justice" Acts Appear Elusive

On September 11, 2008, in an update entitled "Senate Finance Committee Approves Two Bills To Help Prevent Neglect, Abuse of Elderly Patients", the Kaiser Health Daily Policy Report stated: "The Senate Finance Committee on Wednesday by voice vote approved two bills that seek to prevent neglect and abuse of elderly patients, CQ Today reports."

One bill (S 1070), sponsored by Sen. Orrin Hatch (R-Utah), would authorize $777 million to establish state and local training and assistance programs for long-term care employees. In addition, the legislation would establish a database used to identify and track elder abuse cases. * * * A companion bill (HR 1783) awaits a vote in the House.

The second bill (S 1577), sponsored by Sen. Herb Kohl (D-Wis.), would seek to establish a nationwide system of background checks to screen potential long-term care employees for a history of abuse or a violent criminal record. The legislation, which would expand a seven-state pilot program established under the 2003 Medicare law, would provide as much as $160 million in grants over three years to states that seek to participate in the program. * * *

The posting noted that, according to CQ Today (Mattingly, 09/11/08), the Senate "has a limited number of days to try to reach agreement with the House on the bills, which groups representing America's elderly are pushing as a major priority."

AARP supports the federal legislation, as described in its Bulletin Today in the article "What the Elder Justice Act Would Do" (07/11/07), by Elizabeth N. Brown. The National Council on Aging also supports it, as explained in its Issue Briefs: Elder Justice Act – S. 1070 and H.R. 1783.

Indeed, the Leadership Council of Aging Organizations, "a coalition of over 56 national not-for-profit organizations concerned with the well-being of American’s 87 million people over age 50," forwarded a letter to the co-chairs of the Senate Finance Committee urging immediate action. See: Letter in Support of the Elder Justice Act and the Patient Safety and Abuse Prevention Act of 2007 (PDF, 2 pages).

We are writing to express our support for the Elder Justice Act and the Patient Safety and Abuse Prevention Act of 2007 and to urge you to mark-up this landmark legislation and move it to the Senate floor as soon as possible when the Senate returns from its state work period.

With few legislative days remaining in the 110th Congress, it would be a tragedy to allow any more older Americans to suffer the pain of abuse, neglect, and exploitation because Congress failed to act. * * *

But, in the past, facing similar opportunities, Congress failed to act on such bills.

A federal "Elder Justice Act" was proposed in each of the past three Congressional sessions -- as the Elder Justice Act of 2002 (S. 2933), the EJA of 2004 (S. 333), and the EJA of 2006 (S. 2010). The Senate Finance Committee had approved the last two versions, too.

But no enactment occurred.

For evidence of past failed attempts, read the few "News" updates posted by the Elder Justice Coalition since March, 2004.

As to the status of the current legislation in this Congressional Session, see: Elder Justice Act Update presentation (06/24/08), by Bob Blancato, National Coordinator, of the Elder Justice Coalition.

The House version of an Elder Justice Act, H.R.1783, introduced on March 29, 2007, would amend the Social Security Act to enhance the social security of the Nation by ensuring adequate public-private infrastructure and to resolve to prevent, detect, treat, intervene in, and prosecute elder abuse, neglect, and exploitation, and for other purposes.

It is also noteworthy that, in this Congressional session, Pennsylvania Representative Joe Sestak (7th District, Delaware Co.) sponsored H.R. 5352, The Elder Abuse Victims Act of 2008, which was reported favorably out of the House Judiciary Committee in June, 2008.

He promoted it in the Press Release "Congressman Joe Sestak Testifies on Elder Abuse" (04/23/08), which noted that the "[f]irst hearing on senior abuse in 17 years in the House of Representatives addresses Congressman Sestak’s Elder Abuse Victims Act."

"With 2 million senior citizens, the third largest elderly population in the country, this legislation is particularly important to the Commonwealth of Pennsylvania, my home state."
* * *
"[A]s as Hubert Humphrey once said, the moral test of a government is how it treats the elderly, those in the twilight of life."

-- Rep. Joe Sestak, in House Testimony on April 23, 2008