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In some cases we have advance notice that the end is near.  While painful, it also offers an opportunity to celebrate life together and support a loved one on a final journey. And there is a seminar on the topic being offered in the Madison area Sunday, March 17th.  Details are on the web site for the Farley Center , a non-profit organization offering a green cemetery.  This appears to be a wonderful way to enhance your skills during a very difficult time of life. M. Gustafson Gervasi, 2009 - Door County, Wisconsin

Earlier today I waited patiently in the exam room for a doctor.  I questioned the visit, but in the end was happy I went.  Turns out that at age 39 I had an ear infection.   And according to the doctor, if you were a baby you'd be screaming your head off!   While waiting I noticed that the wall calendar was compliments of Agrace Hospice care.  Odd choice for a family doctor's office.  Not the exact message I may want, or maybe it was an intentional reminder that we all face the same destination. Beyond treating my inflamed ear, I was interviewing this doctor to be my primary care physician as I prepare to enter a new decade, and tackle the new health standards that will follow.  Yes, you read that correctly, I was interviewing her.  Will we work together, etc.  My decision to screen doctors was reinforced this past week when reading the 3-part series in the Wisconsin State Journal about medical malpractice and other horrors.  More t...

There are days when my role as parent as well as lawyer intersect.  Case in point, earlier this week I attempted to defuse a fight erupting in our living room between our 4 year old son and 2 year old daughter.  It started with the phrase, but honey you made a gift of the car to your sister .  And from it flowed a nice description of what makes something a gift, and underscored a key element that many of my clients also struggle with -- surrendering control. Dear, you said this car was for babies and you did not want it.  She said she wanted it, and you agreed.  Once you handed it to her, it was hers.  It was a gift. A gift , when viewed through a legal lens, requires: delivery; donative intent; and acceptance.  Delivery can take many shapes and forms (there are volumes of case books on the topic), but requires the element of surrender.  And with that comes the cold harsh reality that once given, the giftor cannot control how the giftee uses ...

Image credit: www.sxc.hu - free image Illness, it is at the top of my mind these days.  Thankfully it is not the serious kind of illness many face, but rather the rank-and-file colds, virus, bugs, and assortment of ick that descends upon so many during the winter months.  As I cough, sip tea, and reach for the tissues, my mind drifts to some advice I share during the many educational seminars I give throughout the year: When selecting a power of attorney for health care, give it thought, do not go with your knee jerk reaction.  Sadly I speak from personal experience, having served as my father's POA while he was dying and as my mom's on her numerous and lengthy hospital stays.  When making the nomination, remember these 5 things: You do not need to name a relative.  In my mind relatives share your DNA, family shares your life.  Friends who have become your family may be a more logical selection than a relative you are not close with any more; Nom...

Late last year I blogged about how Gilda's Club decided to change its name, and it appears that the non-profit listens to members and the general public.  Following huge outcry, the organization has opted to keep the name.  In my original post I did not realize that it was only the Wisconsin Chapter proposing the change,a fact that is much more apparent in the news coverage.  For more on the story, visit NPR's coverage. When first hearing of the change it reminded me of a topic I routinely address with clients -- when including a non-profit in your will, it is essential to include the phrase "or its legal successor organization" because as shown here, names change.  Sometimes it is minor, such as adding "Inc." or "Foundation" other times it is more drastic. I will leave you with a clip, honoring the comedian from which Gilda's Club emerged.  Thanks for reading, and I will be back next week with more thoughts on illness, death and taxes for ...

The best way to survive a Wisconsin winter is to embrace the things that make it winter here in the Upper Midwest.  If outdoor adventures on skis or skates are not your thing, consider a chili cook-off.  Proceeds will aid Regional Hospice "Catch a Dream" program.  Here are details that I pulled from an announcement by the hosts: Join Deerfoot Lodge and WRLS 92.3 at Deerfoot Lodge on Saturday, February 2nd from 11:00am-3:00pm to sample some delicious chili and support a great cause! A $5 suggested donation gives you the chance to sample all the chili options and enjoy a bowl of your favorite. Are you known for your unbeatable chili recipe?? Contact Deerfoot Lodge at 715-462-3328 by Saturday, January 26th to submit your chili entry for the contest. All proceeds from the event go to benefit Regional Hospice Services' "Catch a Dream Program."

Cpip is from Family Feud via YouTube -- claims to be outrageous answers.  View as you see fit....I skipped it, but love the image If I were to create a top ten list of most frequently asked questions by clients, this one would rank in the top 5.  What is the difference between the personal representative and the trustee?  When working with clients I offer the following: Personal representative -- that is the term we use here in Wisconsin, Hollywood and other states may use the word Executor.  Basically, the PR's job is to take the will to the court, notify creditors, pay final bills and taxes, and then distribute what remains of the estate (either according to the terms of the will or if no will, statutory requirements).  A PR's job usually runs 12-18 months; Trustee -- is a person who is charge of a trust, which can be created during life or at death via a will.  A trustee's job is to invest or manage assets held in the trust (cash, investments, p...

Being someones estate planning and probate attorney means I define words like "issue" and "codicil".  It means I review papers for proper signatures and dates.  And a lot of times I am asked to provide names of other professionals who can assist.  From CPAs to financial planners to therapists, I have contacted information on hand when asked.  And now I can add a new resource to my folder, Camp HOPE . A few weeks ago it was profiled in our free weekly paper here in Madison, The Isthmus .  Profile what seems to be a nurturing and much needed non-profit, the camp provides a safe and nurturing place for children who have lost a loved one.  Primarily those who have lost a parent, but also for those who have had a close friend, teacher or other family member die.  Down the road from the children's camp is one for adults.  It is held three times a year: May, October and February. Knowing the pain that is being eased makes my heart feel heavy, but as ...

In follow-up to my post last week about the Wisconsin Death Report, I wanted to share a link to a letter to the editor that appeared in today's paper.  It is a well written response to something I found odd about the article, the fact it mentioned burial and cremation, but not green (aka natural) burials.  Click here for the words of Kevin Corrado, Coordinator of a natural cemetery in Verona, Wisconsin .

Image credit:  www.sxc.hu - free image The following quote conveys so much, yet with so few words.  Today I honor the wisdom and grace of a truly great American, Rev. Martin Luther King, Jr. Life's most persistent and urgent question is, 'What are you doing for others?' -Martin Luther King, Jr. Statements like this urge me on as I finish work on my book, The Middle Class Philanthropist: How anyone can leave a legacy. I'll be back with more thoughts tomorrow.  Thanks for reading.

Earlier this week a story in the Wisconsin State Journal caught my eye, Cremation now more popular than burial, state report says (no apparent link on-line).  Given my legal focus, I read on.  According to the reporter, in 2002 sixty-two percent of people in Wisconsin were buried, compared to twenty-nine percent selecting cremation.  Fast forward to 2011 and the rates flip, 46.9 of Wisconsinites who died opted for cremation and 45.8 percent used traditional burial.  Click here for a link to the Wisconsin Death Repor t. Why the change?  The article attributes an increased interested in cremation to its lower cost, and perception that it is the more environmentally friendly approach.  Upon reading this I immediately wondered why the reporter had not mentioned green burials, which have a much lower carbon footprint than either cremation or burial? The article close with another interesting statistic -- in 2011 the two leading causes of deaths in Wiscon...

Inspiring words have a special place in my heart, and at the moment those related to a charitable life are at the top of the list.  Raising children, writing a book on how the middle class can be philanthropic, and reflecting on what the world might be like in 100 years all underscore my focus on charitable works.  Toss in my attitude of anyone can make a difference, and you'll understand why the following quote jumped off the page at me: "What we have done for ourselves alone, dies with us; what we have done for others and the world remains immortal". - Albert Pike I'm curious -- for those interested in living a charitable life, have you included a cause in your end of life paperwork? Image credit:  www.sxc.hu - free image

Image credit:  www.sxc.hu - free image Shame on me, no flu shot this year.  The reasons why are worth examination.  Knowing the obstacles might just increase the chances of more vaccinations in years to come. I'm not pregnant nor are my children one and under.  Yes, I admit that while bringing new life into this world I was more exacting with my health.  I ate right, slept more, avoided caffeine, and got a flu shot; Walk-in clinics at Target and other pharmacies aren't exactly easy.  Most trips include having my children in tow (imagine shopping with Thing One and Thing Two from a Dr. Seuss book), so my focus is to get in, get our stuff, and get out.  Making a stop that requires me removing the layers we all wear here in the Upper Midwest to receive a shot is not easy.  And if it is not easy, well, it slides on my priority list....even though it should not; My doctor's office requires an appointment.  Seriously?  If there were ...

Image credit: www.sxc.hu - free image Instantly I know a question that will be coming my way in the next few months -- where should I keep my will?  My home may not be safe.  Remember that elderly couple from Wisconsin who died and then had their home robbed, thieves taking their wills, deed, and other property? The answer will be simple -- if you are not comfortable keeping it at home, consider filing it with the Register in Probate of your County.   I have blogged about this process in the past, and it is an affordable and safe way to keep one's will. The story referenced above caught my attention for several reasons.  It is not often that I hear my first name in the news, Melinda is not all that common (although she spelled it Malinda, with an "a" not an "e").  But more importantly it underscores the need to keep wills safe and secure.  Many think a safe deposit box is the answer, but I see that cause more problems than solutions, and it is an...

Reading one of my favorite blogs last week I noticed this short post about how a Star Trek fan with a terminal cancer was granted his wish to view the yet-to-be-released film Star Trek Into Darkness.  Playing out almost like a script out of Hollywood, the cancer patient passed away one day after viewing the film. Official Teaser for the upcoming film All too often the work I do and stories I read are full of sadness and loss.  Something about this story puts a smile on my face.  Knowing that the powerhouse of Hollywood took a chance and shared a film with a life long fan reminds us the simple joys we can give to others.  And being married to a huge Star Trek fan I know that such an act fits well into the Stark Trek enterprise (as in brand, not the ship).  I also now know that a new film is coming, and I best find out its release date and put it on our calendar as we will be required to be there.  The only unknown is whether our son will be old enoug...

$5.25 Million As the week comes to a close here on Illness, Death and Taxes for the Middle Class I can leave you with a number.  And that number is $5.25 million, which is the inflation adjusted federal estate tax exemption for the year 2013, as reported recently .  What does it mean?  For those who die in 2013 and have a net worth (including life insurance) that is below $5.25 million, no federal estate tax would be owed by the estate. The ink is hardly dry on the legislation signed by the President on January 2nd, so please know that details will continue to emerge on this topic.  It is so new that I have yet to see a continuing legal education advertisement arrive in my in-box.  Which means, even if you are below this number, do not dismiss it as an issue entirely.  Especially if you are married, and are near the limit.  There is much to be learned about the new laws of portability, a new tool in the tax box of surviving spouses. Thanks for r...

January in Wisconsin translates to many things: snow plows, Packer Play-off hopes, golf courses transformed into cross-country ski wonderlands, and kids zooming down hills on sleds.  Of course, three of the four depend on there being lots of snow on the ground (okay, maybe the Packers' Play-off hopes depend on that too).  So when this past weekend we saw the forecast for the week ahead calling for temperatures in the low 40's combined with rain, we knew that Sunday must be a day for sledding.  We had not managed to get the kids out yet this year, and the hill would likely be turned into a expanse of slush and mud with the warm up. Mission accomplished.  Adorable in their snow suits, hats, mittens and boots, our children squealed with delight as they zoomed down an icy hill into a field of fluffy flying snow.  "Again!" they shouted.  For a good hour we drudged up the hill, and then shot down like a rocket.  We were not alone on the hill, many families...

Take 2!  January 2013 is devoted to my re-writing the draft of my upcoming book, The Middle Class Philanthropist: How anyone can leave a legacy.  Circling in my mind are stories of simple gifts that made a difference, tax advantages and legal definitions, and the positive health impacts attributed to being a generous person.  In the mix of it all are a few quotes I will highlight in the book.  One of my favorites is below.  Philanthropy, it is not just for the mega-rich.   "Philanthropy flows from a loving heart, not an overstuffed pocketbook." - Douglas Lawson Do you have a favorite quote about living a philanthropic life or have a story to share?  If so, please leave a comment.  And thanks for reading!

Ever the bookworm, my love of reading includes the world of blogs.  I read them, comment on them, and write one (and occasionally two).  Recently added to my blog list here is a new one, created by WPS Health Insurance.  It's creation came to my attention when reading the Winter 2013 Quarterly Flier put out by the company.  WPS is the provider for my family -- we have an individual rather than group policy .  Don't know the difference, check out their blog post explaining the difference.  I think I will get a lot of use of site as I am always curious about how to improve our health, prevent accidents, and follow developments in the business of health care.   How about you -- what are your favorite blogs?  I always love finding new sources of reading material.  So please leave a comment with a link and I will take a look.

With the sign of his name, the President brought several significant changes to the world of estate planning and probate. Yesterday I shared with you updates to the federal estate tax.  Today I am pleased to cast the limelight on the topic of IRA gifts to charities. Since 2006 there has been an on again, off-again tax break for folks aged 70.5 and older, which allowed them to make a gift from their IRA (ROTHs excluded) directly to a charity.  The distribution was not considered taxable income for the IRA holder, and the charity did not pay a tax on the gift either.  And on January 2, 2013, when the President signed the American Taxpayer Relief Act of 2012 into law, it once again turned this law on. Under the law, those qualify have until January 31, 2013 to make a gift to a charity and have it count towards a 2012 distribution.  And distributions can be made for calendar year 2013 as well, and are capped at $100,000. So, if you are 70.5 or older, have large bal...

Snow covers the ground outside my home office window, a large cup of pipping hot coffee is at hand, and a stack of articles related to the American Taxpayer Relief Act of 2012 have been read.  Yes, it is January in Wisconsin for this estate planning and probate attorney. After reviewing the news coverage of the bill, one word jumps out at me - permanent.  Can that be?  Has Washington, D.C. granted me my holiday wish?  Did they not kick the can another two years, but rather write and pass legislation that has solidness to it?  Apparently they did.  Miracles can happen dear reader! So, if you are eager to learn more about the landscape of federal taxation, here are some highlights: the federal exemption levels we had used in 2012 were made permanent, and are/will be indexed for inflation; adjusting for inflation, the federal exemption level for 2012 is $5.12 million per person; the IRS has yet to release the indexed federal exemption for 2013; deced...

Image credit: www.sxc.hu - free image Earlier in the week I blogged about the top 13 resolutions of 2013.  Number -- was about reduce, reuse and recycle.  From which I wonder, how many are willing to opt for a greener burial than what has been the most recent tradition? As noted in this story by Minnesota public radio, the number for green cemeteries or cemeteries that offer a more green option, is increasing in the United States.  My guess is that the increase was likely driven by the combination of more environmentally aware consumers as well as motivation to spend a little less on the cost of a funeral. How about you?  Does this idea appeal to you?  If so, please share your thoughts.  Many of my clients want to learn more about the option, and that is why I have materials related to the Farley Center (Verona, Wisconsin) located in the waiting room of my office. Thanks for reading, and I will be back next week with more thoughts on illness, de...

There is something about this time of year that causes my phone to ring a bit more often.  Sure, there are the new years resolution calls from folks who are finally going to write a will.  But there also seems to be uptick in my new probates.  Winter, especially here in the Mid West can be harsh, too harsh for those who are older and ill.  During those phone calls some may ask -- my spouse died, is there anything I need to do?  Of course, being a lawyer, my response is "it depends".  No one situation is the same, but when a person has died it is important to asses the situation and determine what steps should be taken. M. Gustafson Gervsi, 2012.  Winter arrived in Madison late in December.  While lovely, it can also prove too taxing for those who are older and or ill. For example, it is not uncommon for a person to die and there be no need to open a probate, especially in the case of married couples.  Through joint tenancy and benefi...

It's here, a new year.  And along with switching to a new wall calendar, I like millions of others will begin 2013 with a resolution for my legal practice. In 2013 I vow to form Team Gustafson Law Office for the Annual Heart Association Heart walk and raise $2500.  That will more than double the amount I raised as an individual walker in 2012. There you have it....keep reading and see if I make my goal.  The 2013 Heart Walk for Dane County Wisconsin is scheduled for Saturday, October 5th (oh how I love other Type As who plan over a year in advance!). Image by M. Gustafson Gervasi, 2012 Why the heart walk?  It has long been a favored non-profit organization due to the nearly 25 years my mother has fought heard disease.  And just in the past few months my father-in-law has joined the ranks for those battling heart disease.  And beyond those who suffer later in life, there is the constant knowledge that a dear friend of mine has nursed her son since ...

According to USA.gov, the following are the top 13 New Year Resolutions for 2013 .  Does yours make the list?  I am a little surprised not to see "set up will" or something of that nature.  It never fails, just after the new year my phones starts ringing. Folks on the other end all say the same thing, "this is the year I am going to set up a will....it's my resolution!". Drink less alcohol Eat healthy food Get a better education Get a better job Get fit Lose weight Manage debt Manage stress Quit smoking Reduce, reuse, recycle Save money Take a trip Volunteer to help others