 November is National Alzheimer’s Disease Awareness Month. Alzheimer’s Disease is a degenerative brain disease caused by brain cell damage. Early symptoms include not being able to remember new information. Cognitive ability continues to decline, and eventually seemingly simple tasks like speaking and walking are troublesome. Every 65 seconds, someone in the United States develops Alzheimer’s Disease. About 5.7 million Americans currently suffer from this devastating disease. Currently, there is no cure.
After someone receives an Alzheimer’s Disease diagnosis, it can be very overwhelming. Many questions will arise, such as:
Powers of Attorney A Power of Attorney is a legal document that names someone, an “agent”, to act on behalf of another person, the “principal”. A Healthcare Power of Attorney names an agent to make medical decisions for the principal. The agent can also access medical records and talk with doctors. A Financial Power of Attorney names an agent to act on the principal’s behalf regarding finances. Depending upon the terms of the Power of Attorney, this could include accessing bank accounts, paying creditors, selling or purchasing real property, accessing online or digital accounts, changing beneficiary designations on retirement assets or life insurance policies, and many more various powers. A Power of Attorney can be effective immediately, meaning the agent has the powers described in the document even while the principal is competent. Or, the power can be springing, which means the agent’s powers are only effective when the principal is unable to make those decisions on their own behalf. It is important for someone who has recently had an Alzheimer’s diagnosis to have these documents in place. Alzheimer’s Disease will eventually leave the individual unable to make healthcare and financial decisions on their own. Having these documents in place will allow the designated agent to take care of these decisions when the time comes. Once the Powers of Attorney are in place, the principal should discuss their desires for care with their agent. The agent’s job is to carry out tasks on behalf of the principal so they will need to know how the principal would prefer things to go. What type of care is desired? In what setting? Are there any actions that the principal would be opposed to? Are there religious preferences the agent should take into account? The principal must have capacity to sign a Power of Attorney. Legal capacity means understanding the consequences of one’s actions. This is why acting early is important. Alzheimer’s Disease can be swift in effecting one’s ability to have legal capacity. If Powers of Attorney are not in place and the principal’s condition deteriorates to the point that the principal no longer has legal capacity, the principal’s family would have to seek court intervention to have the principal declared incompetent. Then, the court would name someone who can legally act on behalf of the principal. The court process and be costly and time-consuming, and the principal’s wishes may not be carried out. Having Powers of Attorney in place is an important step after an Alzheimer’s diagnosis. Planning for Long-term Care Roughly 48% of nursing home residents have some form of dementia, including Alzheimer’s Disease. The disease is such that one’s ability to care for themselves declines to the point of potentially needing around-the-clock care. But before nursing home care becomes necessary, it is likely that the Alzheimer’s patient will need home care or assisted living care. The average nursing home in the United States costs $8,365 per month. The Alzheimer’s Association estimates that end-of-life care for a patient can span $233,000 and $367,000. Planning for how to pay for this care is crucial. Long-term care is not covered under standard medical insurance policies. An elder law attorney may help a client explore long-term care insurance products. A traditional long-term care insurance policy will pay for care when the policy holder can no longer perform two activities of daily living, including dressing, grooming, eating, contingence management, ambulating, and bathing. However, policies can be very expensive any may only cover a few years of care. Another type of long-term care policy is called a hybrid plan. This type of plan allows the policy holder to access the death benefit while alive. So, the policy holder would use the death-benefit funds to pay for their long-term care and any remaining amount would be paid to beneficiaries upon the policy holder’s death. However, hybrid plans are usually even more expensive than traditional plans. As an alternative to long-term care insurance, an elder law attorney may help a client become eligible for Medicaid. In order for Medicaid to pay for long-term care services, the applicant must meet strict financial criteria. Most folks are over this resource limit, but legal planning can be done so that the client can protect assets while still qualifying for Medicaid. This planning can include the use of trusts, making exempt transfers, utilizing Caregiver Agreements, and more. For eligible Veterans, the attorney would also likely seek Veterans benefits. Care coordination An elder law attorney may refer their client to a care coordinator. This is someone who assess the home and make recommended changes to better accommodate an Alzheimer’s patient. The care coordinator can also help navigate care options and help put a care plan in place. Having this advocate in place to help navigate care options can be crucial for helping family and friends care for their loved one with Alzheimer’s Disease. Receiving an Alzheimer’s diagnosis can be devastating for the patient, as well as for their family and friends. Having competent help in navigating through the new normal is key. If there is a plan in place, especially a plan that the one suffering from Alzheimer’s helped form, then the family can focus on each other and have less stress. Elder law attorneys are an integral part of setting up this plan and setting up the family for success on their new path.
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 Written by Robert T. Nickerson
I hate to bring up another sad issue that’s unfortunately common with families, but it has to do with funerals. I'm not talking about them in general, but rather how the arraignments are planned. Chances are various family members are going to disagree with how a funeral and a burial are set for a loved one. Wills typically have the wishes of one if they want to be buried, cremated, or however they see appropriate. The problem is that they're not always legally binding. In fact, a lot believe that the "next of kin" has the authority on the funeral and burial. Not every family is going to want a funeral, but there is a responsibility to dispose of the body. Now I'm not encouraging you to take your loved one to the dump, but again, you want to think about who will be likely to follow through on ones wishes. If not one person is set in stone within an estate plan, then the law provides a list of people who would be in line. As of 2020, the law states that the following people would have to take the position of a funeral and burial arrangements (if one is not setup before hand)
If a burial dispute happens, then it's possible for the court to step in to help decide what happens to the loved one. My advice would be to go above a will and get an estate plan. This is more set in stone with the wishes of the family member on your mind. This is unlikely to be challenged in court. Even is a family member was going to challenge this, it would have little chance of changing anything. I can certainty go into more detail on what an estate plan can do for you and your family. Contact our office for more detail.  By Jill Roamer J.D.
With National Special Needs Law Month coming to a close, let’s take a look at recent final regulations issued by the Internal Revenue Service (IRS). The new regulations clarify rules regarding ABLE accounts. ABLE accounts were authorized by the Achieving a Better Life Experience Act of 2014. To be eligible to open an ABLE account, you must be an individual with a significant disability that began before age twenty-six. Such accounts allow those with disabilities and their families to save money in a tax-beneficial way. Contributions to an ABLE account are not tax deductible and are done with post-tax earnings, but withdrawals and investment income earned will not be taxed. Possibly the best advantage of an ABLE account is that the balance therein will not be a countable resource when applying for needs-based public benefits, such as Supplemental Security Income. There are limits on how much can be deposited into an ABLE account – for 2020, the annual limit for each contributor is $15,000. There are also lifetime caps, set by individual states. Many such lifetime limits are as much as $300,000. Withdraws from the account can be used for any expense that related to living with a disability, including healthcare costs, living expenses, and education. The final regulations issued by the IRS this month amends 26 CFR parts 1, 25, 26 and 301. The purpose of the new regulations is to provide guidance under section 529A of the Internal Revenue Code, which authorized states to create ABLE account programs. These new regulations finalize two proposed regulations, the first proposed in 2015 and the other proposed in 2019. Here are some key take-aways from the new final regulations:
ABLE accounts can be a great resource for folks who are disabled, and a great way for their families to be able to contribute in a meaningful way. And with this new guidance, practitioners can be more confident when advising clients about the ins-and-outs of ABLE accounts. Practicing with those who have special needs and their families can be very rewarding. Happy National Special Needs Law Month!  Written by Robert T. Nickerson
How often do your get a checkup? Most people would give you different answer depending on their situation. Some might go for a checkup once a month while others might take years in between visits. For those that take their time, it might seem careless, but they're probably in a position where their health is the least of their concerns. The truth of the matter is that nothing is ever set in stone. These people should be going more often, especially if they have health insurance. In fact, there are a lot of things you should checkup more then you realize. One such thing is your estate plan. Most assume that once you've had one created that you can leave everything alone for a while. That is a hundred percent wrong. While I'm not saying you need to look at it every day, it wouldn't hurt to set aside time once a year to reflect on both the estate plan and the people involved with it. The goal is to see if your plan is still reflective of your values and if the goals for your legacy are something you still want. Even if things are the same, personal events and changing tax laws can affect your future. My solution is to have a "yearly test" with your attorney who helped create your estate plan. Here are some things that should go along with the test. 1. Has your life changed in a way that you need to reconsider your decisions? - Has anyone gotten married? Any new kids? Serious illness? - Has any laws changed? In light of the SECURE Act and the elimination of the lifetime stretch of Required Minimum Distributions (RMDs) for non-spouse beneficiaries, it is important to discuss any retirement accounts you may own prior to changing the beneficiary designation. 2. How are your personal assets (bank accounts, real estate, retirement accounts, life insurance, etc…)? - Has there been any recent deaths in the family? Then you need to speak with your financial institutions to change the designated beneficiaries. - How has your personal relationships been? If there have been a change in which one person or both may no longer be the right decision makers. 3. Has your financial situation changed? - This can be a big one. Have you paid off debt? Taken a new job? Bought new real estate? Made new investments? Any of these things needs to be reflected in your estate plan. - If you have a trust, then you need to ensure it stays out of probate. This is done by making sure that accounts and assets are properly reflected within the name on that trust. The law offices of Jeffery C. Nickerson is more then happy to help create an estate plan. Click below for more information.  Written by Robert Nickerson
I'm not here to play favorites. 2020 has proven to be a year of strong opinions, especially with the Covid-19 virus. It's certain that a lot of people are eyeing the soon to be election of the next president. Whether Donald Trump will see another four years or Joe Biden will be the next president is anyone's guess. What I'm here for is to discuss some proposals that could be put into place should Joe Biden win the election. A lot of it will also depend on which party controls congress, but I wanted to address it because it would effect wealth transfer planning and overall estate planning. Here are three things that could change. 1.Reducing the Estate and Gift Tax Exemption. Currently, you can transfer up to $11,580,000 ($23,160,000 per married couple) during life or at death without incurring federal gift or estate tax. Transfers in excess of that exemption amount are subject to gift or estate tax at a rate of up to 40%. Biden has proposed retuning estate tax levels to “historical norms.” This could mean that, effective as of January 1, 2021, the estate tax exemption amount could be reduced to $3,500,000 ($7,000,000 per married couple), the gift tax exemption amount could be reduced to $1,000,000 ($2,000,000 per married couple), and the top gift and estate tax rate could be increased to 45%. Accordingly, your currently remaining gift tax exemption amount that is not used before yearend might not only be lost, but your future gifts might be subject to a higher tax rate. 2.Eliminating Basis Step-Up at Death. Currently, for federal income tax purposes, the basis of inherited property is “stepped-up” to the property’s fair market value on the decedent’s date of death, effectively eliminating all capital gains on predeath appreciation. Biden has endorsed eliminating this benefit, however, it is unclear whether his proposal is to impose a tax on unrealized appreciation at the decedent’s death or to simply eliminate the basis step-up, so that inherited property would retain the basis that it had in the hands of the decedent. 3.Increasing Tax Rate on Long-Term Capital Gains and Qualified Dividends for High Earners. Currently, the maximum federal tax rate on long-term capital gains and qualified dividends is 20%. Biden proposes to increase the top federal tax rate on long-term capital gains and qualified dividends to 39.6% on income above $1,000,000. As we approach Election Night closer, we can only conclude that anything is possible. But what we do have is today. Today and the time we have now is the moment where we can act upon something before the law is changed. I highly recommend looking into your estate plan to act upon current strategies as soon as you can. If you want assistance, then we are more then happy to help. Please contact our office for more information.  Written by Robert T. Nickerson
In my line of work, I've seen a lot of remarried people, especially among seniors. It's only natural that people are going to want a second chance at marriage. Or perhaps a third, or a fourth, or a fifth. The point I'm making is that I get a lot of couples that have people who were married before. A question I always bring up is about an estate plan they've set up with a previous marriage. A previous estate plan doesn't become void in the event a new one being created. In fact, this can create some missteps and bad communication. Though the circumstance can affect everyone, I've seen the worst effects happen to children if they come from a previous marriage. They may have a certain inheritance or special instructions from one estate plan, but something else put down in another. Here are some things that go wrong and what can be done to fix them. Not Protecting your Current Spouse. This happens a lot. Couples might marry but forget to update their will. In some states, this can result in your assets being handed down to your firstborn children rather then your spouse. I would certainly hope that the children would want to have a conversation with the spouse, but if they decline to provide, this the spouse will left with little they can do. It's important to open all the channels of communication and a lawyer to ensure a proper estate plan is crafted. Not Protecting your Children from a Prior Marriage. This can also work the other way around where the spouse receives everything but nothing is left for the children. Some might wonder why such a thing could happen, but what I usually witness is the idea of an "understanding" is formed in which the spouse will care for the children. While "understandings" are common, it's better to be on the safe side an have something planed. A common thing to do is having a revocable trust created that can benefit most parties. Having an independent marital trust to set aside specifically to your spouse is also common. Not Protecting Against Depletion of Assets. Someone could leave their assets in a marital trust with the assumption that the trust will pass along to the children once the spouse passes away. But one problem I also see a lot is that spouse facing some sort of medical dilemma in which they'll continue to take money from the trust to fund. If that goes on for a while, then the children may be left with little left. To avoid this, I would highly recommend a life insurance policy so that when such a person passes away, the family will have a cash source available to them in which depleting from the trust wouldn't be necessary. Not Protecting Your Estate From Your First Spouse. Just because you signed the divorce papers doesn’t mean your out of the woods. A signed document that certifies the divorce may automatically disinherit an ex-spouse from your estate, but that all it can do. You still need to speak to your bank about getting the name removed from retirement accounts and life insurance plans so that such things don't pass on to those people. I highly recommend updating your financial documents and powers of attorney to reflect your current family, so that your ex-spouse doesn’t have unauthorized access to your finances. If you want more information or are interested preventing yourselves from a financial, click on the button below to contact us.  Written by Robert Nickerson
Let's say your finally considering getting an estate plan created. Congratulations, your taking a big step into creating something that will give your family relief in which a plan is laid out in the worst-case scenario. After all, going through the process may sound like it can be stressful and even scary. I can tell you that the process can be straightforward as long as we're cataloging your assets, determining how their going to be distributed, and taking you through the bureaucratic red tape that makes it appear more complex then it actually is. How often are things completely straightforward? Unfortunately, it's rare. In fact, you’ve probably gone ahead and started to do your own research. You've read some articles. You've picked up a book. You've seen all the rules and ideas that your estate plan can have. But you also probably have a lot on your mind. Who am I going to leave my home to? Whose going to receive my jewelry and heirlooms? What if I have someone in the family with special needs? This will undeniably cause your knowledge of estate plans to collide with the clouding of your own emotion. This is why I always recommend getting in contact with a lawyer before making a decision. I've come across my fair share of questions from clients with information they've found. Sometimes its about a law in the state of California or about how it connects with Medicare. I also get questions about things I need to ensure is either outdated or even false. I'm going to go through four things I've seen as a misconception about estate planning that need to be cleared. 1. An estate plan should be based solely on tax mitigation It may be tempting to work your estate plan around taxes, but I can tell you that planning everything only around taxes is a big mistake. Id say only 3% of people need to be worried about paying a federal estate tax. When my clients ask about taxes, I always ask about assets first. That determines if anything will be need to be reported to the government, but more importantly, keeps the focus back on family. 2. I should leave everything to my children Before you get angry, I'm not at all saying you shouldn't leave your children with nothing. In fact, I would encourage leaving your assets to them. What I'd want to explain is that rather then just putting their name down on paper and moving on, we'd want to see if those assets can be used in a better way. It'll ultimately be yours to decide and I can help you decide how your assets are distributed in a fair manner. 3. All my children should get an equal amount Yes, it's okay to say no. Most parents are concerned that they're not treating their children equally. Yes it might be good in spirit to split a million dollars between three of your kids. But lets face it, are all kids really the same. A lot of them will have different goals, different skills, and a better mindset. As difficult as the decision can be, you'll feel better if the assets are put in the hands of people you know will continue to keep it's value. 4. I can set up a trust and take care of everything So you think you can create a trust? I admire your gumption, but your in for a complex time of books, rules, and regulation. A good example would be if you have a large value of assets, then a typical estate plan will involve setting up a trust. However, depending on a number of factors, it could either be revocable or irrevocable. Then there's the process of setting beneficiaries and whether they can set up the fiduciary. We can certainly recommend the direction your estate can go and how a trust in created for the person in question, but I'd advise against doing it yourself. It's important to note that it's always best to speak to an attorney before making any decisions regarding an estate plan or updating them. I can give you an ease of mind by introducing the subject in a simple manner. If you want more information, you can contact my office for more information.  Written by Robert T. Nickerson
For those that use Instagram, if they follow pop star Britney Spears, they may have noticed that her stories (these are the short videos or pictures that appear for twenty-four hours for the uninformed) have gotten the attention of her fans that have gotten more concerned over her well being. Some of the content has included her talking to colors, talking about accidentally burning her gym with scented candles. Many people blame her current state on her father who has controlled her conservatorship ever since 2008. The story behind Britney Spears and her conservatorship has gotten be to think about the many families I've helped out through my estate plans. I've had good families and bad families. I've had families who've already identified the problems that need to be addressed. Some don't even see a problem when there is one. So I thought I'd go through a little bit of what conservatorships are, what led Britney Spears to losing control of her own financial and medical decisions, and what you could do to ensure that you don't make the same mistakes. So what is a conservatorship? A regular person, whose mental state is clear and seems to making appropriate decisions regarding their life and finances, will not need one. But let's say a person has a mental condition or illness like dementia or a physical disability that prevents them from being able to live on their own. A conservatorship is a legally set arrangement in which another party will make the ultimate decision regarding finances or even other aspects of their life. So how are conservatorships decided? A guardian is set by a judge and will usually remain in place for about a year. Depending on the situation, the conservatorship can either be renewed or dissolved if its determined that it's no longer needed. These are often looked at annually to see what progress has been made and whether a guardian is still needed. In the case of Britney Spears, her father has ultimate say in every decision she makes, which applies to finances, business, health, voting and even marriage. This kind of control means that she has a probate conservatorship. This places more of the decision making to the guardian assigned. While it may seem like a lot, this is quite common with a probate conservatorship. The other common type, which Britney Spears does not have, is a limited conservatorship. This would grant some power the person in question. But this also requires a degree of health that assumes the person is okay and mentally ready to have a say. This was something Britney Spears didn't have. A lot of her trouble can be placed back to 2007 when the year proved challenging to the singer. A long with a very public divorce from Kevin Federline, she was faced with an ever increasing schedule of recording, performing, and consistent paparazzi. The pressure got to her and was placed in an involuntary psychiatric hold after she locked herself in a room with her son. This kind of involuntary hold, called a 5150 in the state of California is enacted when " A person, as a result of a mental health disorder, is a danger to others, or to himself or herself, or gravely disabled, a peace officer [or] professional person in charge... may, upon probable cause, take, or cause to be taken, the person into custody for a period of up to 72 hours for assessment, evaluation, and crisis intervention." After two stays in psychiatric facilities, her father, Jamie Spears was granted an emergency temporary conservatorship. This has become a standard conservatorship that has lasted over ten years. This can be more common for some cases, but it's rare for a high profile figure like Britney Spears. In the ten years since, things have taken an interesting route. Britney Spears remained just as busy as ever with more tours, more albums, time as a judge on the X Factor, and even a Las Vegas show. Her conservatorship also saw some changed. She had married her boyfriend Jason Trawick in 2012 who was added as a co-conservator, until the next year when the engagement was called off. Her lawyer Andrew Wallet was also a co-conservator until 2019 when he resigned from his position. This left her father as sole conservator, but he also stepped down due to a personal health emergency. He then named a temporary third party, Jodi Montgomery, as the new day-to-day conservator. So what about the rest of Britney Spear's family? Have any of them tried to intervene in the conservatorship? Her mother, Lynn, had put in multiple requests to be more involved with her estate, without much success. Her younger sister Jamie-Lynn, has dismissed any claims that her sister is unwell, claiming that her family has taken the best measures to help and blasted critics who've debated about Britney's sanity. On August 19, a hearing determined that the current arrangement will remain in place, with the father coming back in as the role of sole conservator. Given that we only know Britney Spears through her music and social media appearances, who knows what's really going on. What I will add is that given her continuous success, she seems to be managed by the right people who know how to keep her away from negative behavior. Something else could be going on, but none of us know. Conservatorships can be set up for anyone. It's not just a luxury for the wealthy. In fact, under the right circumstance, this may even be a necessary move to the health and well being for someone you love. The Law Offices of Jeffrey C. Nickerson can help guide through the process and what steps to take. For more information, click on the button below to see what can be done.  Personal care contracts or caregiver agreements can solve a variety of problems because they allow an elderly or disabled individual the option to remain in their home while allowing funds to be paid out to that caregiver for assistance leading to a penalty-free transfer of assets and reimbursements for care provided.
In order for a care contract to be recognized and upheld by governmental agencies, the contract should be structured as a written employment contract setting forth the specific duties of the caregiver and the specific salary to be paid. Each state has different requirements that must be followed, so it is important to check on the requirements in advance. Generally, there must be (a) a written agreement in place between the individual providing services and the individual receiving care specifying the services to be provided which is signed and dated on or before the date the services began; (b) the services provided must not be duplicative of what is being paid to someone else; (c) the care recipient must have a demonstrated need for the personal services; (d) the services are necessary and essential; (e) compensation for the services must be made at the time services are performed; and (f) the fair market value of the services provided must be equal to the value of assets given for the services. Funds should not be paid for caregiving assistance without a written contract in place since this will be viewed as a gift. Generally, it is not possible to pay for services rendered prior to the date of the written care contract. If there will be more than one caregiver, separate caregiver agreements should be obtained. A doctor’s letter should also be obtained establishing the need for the assistance. Some states require that a caregiver log be maintained detailing the services provided under the personal care contract. If a caregiver fails to maintain such a detailed log, these states take the position that despite the fact that all of the other requirements have been met, the care provider cannot prove that the services were actually provided, and thus the care recipient cannot meet the burden that the payments were “transfers for fair market value.” In these states, it is essential that the caregiver keep a log of services performed. It is also important that the contracted rate paid to the caregiver for services provided be reasonable. A good rule of thumb is to make sure that the hourly rate paid to the caregiver does not exceed the hourly rate which would be paid to a professional caregiver. If the hourly rate is excessive, then Medicaid will likely claim a portion of the funds paid to be a “gift” or a “transfer of assets” resulting in a period of ineligibility. If the elderly or disabled individual is a wartime Veteran who is homebound and has limited finances, a personal care contract may also assist the Veteran in obtaining additional assistance under the VA Aid and Attendance benefit provisions. The VA requires a detailed care agreement and a doctor’s letter in order for such care agreement to be given consideration. It is important that the contract detail the services to be provided by the caregiver, as well as the number of hours which the caregiver will work. Caregiver duties generally include assisting with activities of daily living, housekeeping duties, meal preparation and assisting with transportation of the care recipient, monitoring the recipient’s mental and physical condition, and providing companionship and assistance on a general basis. Given the level of control involved in the typical personal care contract, this arrangement is generally treated as that of an employer/employee and not an independent contractor and will be taxed accordingly. The caregiver and care receiver must review and be aware of the tax obligations involved in these agreements. If the requirements are not followed, the transfer of funds will be considered a gift and a penalty will be imposed. Obviously, if the individual still requires care, a written care contract can be put in place for all services going forward; however, this does not correct the past arrangement. The safest course is to put the care agreement in place prior to any transfer or payment for services. It is recommended that this type of contract be prepared by an experienced special needs/elder law attorney after consulting with the individual and the family regarding the type of care needed, the funds to be paid for services, and the authority to be given to the caregiver. About this Article: We hope you find this article informative, but it is not legal advice. You should consult your own attorney, who can review your specific situation and account for variations in state law and local practices. Laws and regulations are constantly changing, so the longer it has been since an article was written, the greater the likelihood that the article might be out of date. SNA members focus on this complex, evolving area of law. To locate a member in your state, visit Find an Attorney.  Written by Robert Nickerson
There's no denying that having an estate plan can bring a lot of negative thoughts about your loved ones; especially death. But there's also no denying that every family needs one. We can prepare as much as we want for the future, but there's one thing we can never predict: timing. Timing reflects a lot of things: timing of sickness, timing of accidents, timing of health, and of course, timing of death. Because of that, don't assume everything will be automatically taken care of. Of course, the next step is a tough one: having "the talk" with your elderly parents about planning for the inevitable. Believe it or not, this is a much harder "talk" then the "talk" you have with your teenage children. Your parents will probably try to defer the subject or explain that they'd rather have this conversation in another ten years. In fact, I cant guarantee a proven formula where they won't get emotional. But I do have some ideas that will make having this conversation a lot easier.
This should give you a good guideline on how to approach "the talk". It's no guarantee, though I think it'll make things easier. If you want, we can even help have that conversation and help build an estate plan to make it less stressful for your loved ones and give the whole family more time to enjoy themselves. Call or email the office for more details. |
AuthorJeffrey C. Nickerson - Estate Planning Attorney - My Passion is Special Needs Planning! Archives
November 2020
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