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Beyond the Will: Weddings, Father’s Day, and Estate Planning for Our History By Melinda Gustafson Gervasi June 19, 2026 The third weekend in June brings a unique collision of energy. We are right in the thick of the summer wedding season—a time of new beginnings, crisp tuxedos, and beautiful white gowns. At the exact same time, we pause to honor Father’s Day, a moment to reflect on the men who shaped our families and the legacies they left behind.  For me, this specific time of year always brings back a memory of a unique choice I had to make years ago. After both of my parents had passed away, I found myself doing what so many of my clients eventually have to do: sorting through a lifetime of accumulated belongings. Among the boxes and heirlooms was my great-grandfather’s wedding suit. It was a beautiful, historic piece of our family fabric, but it faced a common question "what can I do with this that is meaningful?" I didn't want it to eventually end up on the racks of ...

Tidying Up -- Subtle Tips for Improving Your Estate Plan By Melinda Gustafson Gervasi January 17, 2023 Mid-January in my home means it is time to take the Christmas tree down (we use an artificial tree because I am severely allergic to real Christmas trees).  As the twinkle lights come down and the furniture is restored back to its normal position in the living room, I use this time to tend to my estate plan in three subtle ways: I print out a hard copy of my holiday card mailing list with the thinking that "if I care enough about this person to mail a holiday card, I want the address easily accessible should the person need to learn of my illness or passing".  The print out is kept with my estate planning binder.  It's never more than a year out of date;  I purge holiday décor that is broken, went unused, or no longer brings us joy.  My 17 years as an estate planning and probate attorney make me aware that one day I will either move or die.  One way or ano...

  At the Heart of Estate Planning: Where can you do the greatest good if tragedy strikes By Melinda Gustafson Gervasi February 5, 2021 Lawyers ask a lot of questions when counseling clients.  In my estate planning practice a typical sequence of questions when developing an estate plan sounds like this: Me:  When you die, where do you want your probate assets to go? Client:   To my spouse. Me:  And what if your spouse has predeceased you? Client:  Oh, well to my children equally. Me:  And if a child had predeceased you, would his/her share go to any child(ren) he or she may have had. Client.  Umm, well....yes, yes that makes sense. Me:  Okay, this is the last one, but if the unthinkable happened and you had no surviving children or grandchildren, what would happen then? Client:  Wow, I never thought of that before. One of my favorite things about working with clients is when they surprise me and give me tools to use with other client...

What I've Been Reading -- Bye-Bye Toys: A story about giving by Anisha Mack Blumenberg. Melinda Gustafson Gervasi May 2020 Are you a parent of young children?  Do you tuck a child in a night hoping to leave the room without stubbing your toe or twisting an ankle on the cascade of toys, books, and trinkets falling off of bookshelves onto the floor?  If so, you are not alone.  I'm prominently raising my hand as part of this group.  For many the Pandemic of 2020 has given them plenty of time to sort, organize and purge items from every corner of their home.  While I love this idea, copious amounts of free time allude me for now.  But here and there, I purge.  A little one day, more the next.  Purging my own items is easy, I do not have attachments to a lot of stuff (books are my exception).  When it comes to my kids, it's a different story. Me asking a child: "Look at this toy dinosaur, ready to pass this along to a littler kid?", and al...

Spring Cleaning With Charitable Twist By Melinda Gustafson Gervasi February 28, 2020 Recent headlines applaud Rock Star John Oates , of the duo Hall & Oates , who will auction off a vintage race car to benefit the Amelia Island Concours d’Elegance Foundation through RM Sothebys on March 8th. The media does a wonderful job of casting the spotlight on millionaires and their 6 or 7 figure charitable donations.  My wish is the media would also sprinkle in a few stories about middle class Americans who are also philanthropic.  That's why I wrote Middle Class Philanthropist: How anyone can leave a legacy in 2013.  A small book, it is designed to encourage everyday people to consider an end of life gift to a favorite non-profit.  But we don't need to wait until we are gone to be charitable, nor do we need a vintage race car. We are poised to enter March, the month when yard and garage sales sprout here in my hometown of Madison, Wisconsin, in 48 hours.  Th...

The story was secondhand, told to me by my husband. Overseeing the nightly bath vs. shower ritual of our children, ages 6 and 4, he was the parent on-duty.  It had been a long day of Spring Break play, inevitable growth spurts, and the competitive behavior of siblings.  Quickly the kids launched into an argument over who was going to use their shower/bath first: Daughter: I said it first, I get a bath....NOW!!!! Son: Not fair!  You take fooooooorrrrrrrevvvvvvver in the bath.  I want a quick shower! Daughter: [with a smirk spreading across her face], I know, let's do a coin toss!  For the reader, she has an uncanny ability to win these games of chance, something that has not gone unnoticed by our son. Son; Okay [said with a bit of distrust]. Up went the coin, supplied by dad.  It landed heads up, just as our daughter had predicted. Son: Fine, take your God Damn bath! He stomped off to our master bath for a shower on his own. At this point in ...

One of the top five things that motivate clients to pick up the phone to call and make an appointment to begin the process of creating a will is a stage-four cancer diagnosis.  Working with the client, the family, and often involved in the post-death paper work, we here at GGLO are motivate to do what we can to raise funds for research and treatment.  And that is why on Saturday, April 12th we will be lacing up our walking shoes. Join our team and or make a donation -- our goal is to raise $1,000.  Click here for more details.  Checks payable to the American Cancer Society can be sent to our office, 313 Price Place, Suite 204, Madison, WI 53705, by Friday, April 11th.  Together we can make a difference!

Image by M. Gustafson Gervasi, 2013 According to this report , Americans gave more to non-profits in 2011 than the prior year: the amount of claimed deductions rose from $3.1 billion to $4.4 billion; and total gifts given increased from $37.9 billion to $51 billion in 2011. Reading this one cannot help but wonder if the President's budget proposal to cap the amount of the charitable deduction , allowing only 28 cents on the dollar.  Keep in mind that only tax payers who exceed the standard deduction can actually take the deduction.  It will be interesting to monitor the numbers in the years ahead should the budget proposal be adopted.  Stay tuned.

  Image credit:  www.sxc.hu - free image Recent news reports indicate that Congress is currently considering changes to the charitable deduction aspect of annual income taxes.  The deduction, which has been around for 96 years, is one of several items the Congress and President are considering as the face the challenge of "broadening the tax base".  Bloomberg News reports three possible changes that may occur in regards to the charitable deduction : cap on amount of allowable itemized deductions; limiting the tax rate at which the deductions are allowed; or converting it from a deduction to a credit. For those who do not itemize, this issue is basically a mute point because the donation and hence deduction is never realized.  This fact escapes many people.  I see it crop up in mortgages too.  People will say "mortgage debt is a good thing because you can deduct the interest".  Well, yes, but only if the interest is more than the standar...

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."

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.

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

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!

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...

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 ...

Image credit:  www.sxc.hu - free image Regular readers of my blog will know that charitable giving is a strong interest of mine.  In the coming year watch for my book on how the middle class can be philanthropic, leaving a legacy without having millions.  In the meantime, I offer these tips, borrowed from the Federal Trade Commission, as you consider making charitable contributions.  Crooks do not take the holidays off, so make sure you are making informed donations. Ask who wants your money and how it will be used; Be careful of similarly sounding names of organizations; Do not send cash donations; and Use caution if promised gifts are being offered. See the FTC's complete charity checklist here .

Reports are in, and it appears that the inaugural #GivingTuesday was a success.  On-line giving to charities on the Tuesday after Thanksgiving was up 53% according to sources .  I love this idea.  It completes a trifecta of holiday spending: Black Friday, Cyber Monday and now #GivingTuesday.  Personally, I am happy to skip the first two options and reserve my spending for charities.  No trips to the mall, nothing to wrap, supporting causes that are in need.  What better way to celebrate the winter holiday season? The former policy analyst in me wonders -- did people concentrate their giving on that one day?  If so, are donations to charities this holiday season up overall, or did they all fall on that one day?  Time will tell.  And the estate planning attorney in me sees this and thinks -- good, those donations were made early enough in the calendar year to appropriately qualify for a 2012 tax deduction (IRS sees them as a donation in the ...

It's here, Black Friday.  Actually, did it start yesterday with the stores that were open on Thanksgiving?  Any way, I am here today to remind you that after Black Friday and Cyber Monday there is a movement.... #GivingTuesday .  This year, on November 27th, people are urged to think about how they can give back at this holiday time. For our family this is a natural fit.  Long ago we abandoned the long holiday lists.  Our small children receive a few simple gifts, and then we write checks to causes that meant a great deal to us in the year ahead.  This year we may add another, such as going to a blood drive or purchasing a meal for a family in need.  What might you be able to do?  Do you want to give back?  Let me know what you think?  I love the topic of middle class philanthropy and want to know what you are thinking.  Please share and let the discussion begin. Thanks for reading, and I'll be back next week with more thoughts ...

Image credit: www.sxc.hu - free image (yellow moon) October 31st has arrived -- Happy Halloween.  As you prepare to take your little goblins and witches (in my case a pirate and an owl) for an evening stroll to collect candies, or you prepare a bowl to keep near your door for the little ones posing the question trick or treat, don't forget the coins.  Yes, Halloween is most prominently associated with candy corn and other sweet treats, but it is also a day when children can make a difference in the lives of children with less advantages through the UNICEF program.  Created over 60 years ago it is a long-standing charitable program.  Enjoy the fun, and consider what you might be able to do to put more treat and less trick into the lives of children around the globe.  One not need be a billionaire to make a difference in the world.

Thanks to all those who were able to donate to my 2012 request for American Heart Association donations.  Together we raised over $1100....blowing away all previous years (and this is close to my 15th year).  It was also the wettest heart walk we've done, but so worth it.  Here are a few images from the day. What a wonderful day.  And I'm already putting together ideas on how to make the 2013 walk even better!