National Academy of Elder Law Attorneys • Volume 20 • Issue 3 • 2008

Also Inside:High Heels and the Hill

State Attacks Pooled Trusts for Persons Who

are 65 and Older

Mentoring Program Through NAELA

NAELA Celebrates Years

Which Trust Distribution Standard to Use When Drafting a Trust for a Person Who Has a Disability

20

A D V E R T I S E M E N T

3

FEATURES

Th e NAELA News is published by the

National Academy of Elder Law Attorneys, Inc.

1604 N. Country Club Road Tucson, AZ 85716-3102

520/881-4005Fax: 520/325-7925

www.naela.org

8 Craig Reaves: Come Join Us Edwin Boyer, Esq.

10 High Heels and the Hill: Th oughts and Observations of a Political Novice

Diana M. Law, Esq.

12 Which Trust Distribution Standard to Use When Draft ing a Trust for a Person Who Has a Disability

Craig C. Reaves, CELA

17 States Attack Pooled Trusts for Persons Who are 65 and Older Sarah Buscher, Esq., CPA

18 Mentoring Program Th rough NAELA Timothy P. Crawford, Esq.

21 NAELA 20th Anniversary Symposium Tim Nay, Esq. and Michael Gilfi x, Esq., 2008 NAELA Symposium Co-Chairs

25 NAELA 20th Anniversary Symposium Session Material Order Form

26 NAELA 20th Anniversary Symposium Educational Audio CD Recordings

Articles appearing in the NAELA News may not be regarded as legal advice. Th e nature of Elder Law practice makes it imperative that local law and practice be consulted before advising clients. Statements of fact and opinion are the responsibility of the author and do not imply an opinion or endorsement on the part of the offi cers or directors of NAELA unless otherwise specifi cally stated as such.

P U B L I C AT I O N S C H A I RWendy H. Sheinberg, CELA

Garden City, NY

E D I T O R - I N - C H I E FRuth E. Ratzlaff , Esq.

Kingsburg, CA

E D I T O R SRobert C. Anderson, CELA

Marquette, MI

Edward E. Zetlin, Esq. Falls Church, VA

M. Terry Berthelot, Esq. Mansfi eld, CT

Kristi Vetri, Esq. Rapid City, SD

P U B L I C AT I O N S C O O R D I N AT O RStacy M. Fobar

Tucson, AZ

G R A P H I C D E S I G N / L A Y O U TKellen Creative

Atlanta, GA

Volume 20 • Issue 3

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8

10

19

EVERY ISSUE4 President’s Message

6 Executive Director’s Message

7 NAELA Calendar of Events

15 NAELA Members in the News

17 Board Bits

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4

PRESIDENT’S MESSAGE

Can you believe it? NAELA has passed its twentieth anniversary! I remember when I was a child and was amazed when someone would talk about things that occurred twenty years earlier. It seemed impossible that they could remember things that took place that long ago. Now, of course, we are those people and

easily (and perhaps too fondly?) remember things that occurred twenty or more years ago. And it doesn’t seem that long ago, does it?

NAELA has traveled a long way from humble beginnings to a thriving association. Consider this, we have grown from...

• A handful of members to well over 4,000;

• An annual budget of zero to $2.9 million;

• No programs to six national programs per year and untold local ones;

• No committees to 38 extremely active committees and sub-committees;

• No Special Interest Groups (now Sections) to nine;

• No state chapters to twenty-seven, with more in formation;

• Only using regular mail to communicate with each other to using e-mail, the Website and a listserv that is not only a source of help and substantive law, but has even developed into its own on-line community;

Th ere are many other similar comparisons that can be made. We have a lot to be proud of. And the most recent Symposium in Maui, chaired by Tim Nay, Esq. and Mike Gilfi x, Esq., was an appropriate way to celebrate this important milestone, as I am sure all who were able to attend will agree.

But now that the celebration is over, it is time to turn from the past and look towards NAELA’s future.

I am very honored to be taking over as President of NAELA at this point in our journey. Twenty very capable men and women have served as previous Presidents and brought NAELA to this point, and I am humbled and

Craig Reaves, CELA

excited to be following in their footsteps. I am also extremely thankful for each member of the Board of Directors and Executive Committee who will be leading NAELA this year. Th ey are all wonderful people who are committed to expend the time and energy necessary to make NAELA the best it can be.

Probably every incoming president felt as I do at the beginning of their term, but I believe NAELA is currently at a very critical crossroads. It is time to re-energize and refocus NAELA. To use a sailing metaphor; it is time to tack this sailboat and trim the sail to make better use of the shifting winds so we can reach the destination we want. Th is does not mean tearing NAELA apart, throwing everything out and starting over. Instead, it means looking deeply into the structure, mechanics and soul of NAELA to determine what works and what doesn’t, and then refi ning what works and changing the rest. For example, we need to increase the frequency and methods of communication between the leaders and members so that each and every member feels involved, needed and engaged with NAELA. Th is process is already in motion. To give you a small taste, let me share some of the things going on this year.

First, this summer the Board decided how the NAELA staff will be structured in the future. From the beginning NAELA has utilized the services of an association management company for all of our staffi ng needs. Some have praised this as being easier, cost effi cient and the reason NAELA has been so successful over the years, while others have opined that we need our own dedicated and directly employed staff . Although contract renewal negotiations have taken place every few years, this is the fi rst time in my memory that the Board has seriously analyzed the option of opening our own offi ce and hiring our own staff . Th e Board has decided to open our own offi ce, and you can imagine how challenging the transition process will be. It will take a lot of time and eff ort by your Board, committee and section chairs, and staff , and it is hoped that all NAELA members will be patient with the process.

Also, NAELA has totally revamped its educational programming starting this year. Th is is very exciting and I hope all of you are looking forward to new programs such as: the UnProgram totally focused on Special Needs Law held this August, the fi rst Annual Meeting in Washington

D.C. next spring, the fi rst Winter Program (which will be the fi rst educational program NAELA has presented that will be solely focused on all aspects of Special Needs Law), the fi rst Introduction to Elder Law and Special Needs Law Program in August 2009 and the fi rst Public Benefi ts Program in fall 2009. In addition, the last Advanced Institute will be held in Kansas City this October, the traditional UnProgram will be in Dallas in January and the members of the Council of Advanced Practitioners are meeting in Denver this fall. It is going to be a very busy year, and I hope you all take advantage of the incredible learning and networking that takes place at NAELA programs.

In addition, NAELA is fi nally beginning to focus seriously on people with disabilities of any age in addition to people who are older. Our Mission Statement was changed in 2003 to include people with special needs and our tag line adopted in 2006 includes Special Needs Law along with Elder Law. We have usually had some presentations on Special Needs Law as part of our educational programming, but they were often limited to special needs trusts and guardianship issues. Th ere are many other issues facing people who have a disability that NAELA has ignored in the past. Th at is about to change.

Elder Law has always encompassed Special Needs Law, and many NAELA members were practicing in the special needs area before they became Elder Law Attorneys. Despite this, there has never been a NAELA educational program totally focused on people with disabilities of any age and all aspects of Special Needs Law. A task force chaired by Martha Brown, CELA, and consisting of NAELA members with a passion for working with people who have disabilities has put in many hours this past year defi ning the many facets of Special Needs Law and how NAELA should integrate this into our culture.

There are many other

issues facing people

who have a disability

that NAELA has ignored

in the past. That is

about to change.

continued from page 4

5

In order to jump start this, that task force has now become a Section so that those members who are working in the Special Needs Law area, or want to, can have a place where that is the focus. Th is is not an attempt to isolate Special Needs Law from Elder Law, but to have a place

where it can incubate and grow without being overwhelmed by issues impacting the elderly. Who knows? In the future the Special Needs Law Section may be disbanded because it is totally integrated into NAELA. In the meantime, if you are at all interested in issues, programs and laws that aff ect people who have a disability or their family members, I strongly encourage you to become involved in the Special Needs Law Section and attend the upcoming educational programs focused on Special Needs Law.

Th ere is so much more I want to share with you, but I have already exceeded the allotted space. As the year progresses, I will continue to keep you informed about items that are important to you as a NAELA member. In the meantime, rest assured that your very dedicated

Board of Directors and Offi cers, not to mention the staff , Committees and Sections, will be working hard to make NAELA members the premier providers of legal advocacy, guidance and services to enhance the lives of people with special needs and people as they age.

And if there is any aspect of NAELA you would like to know more about or get involved with, or if you have ideas that you want to share, do not hesitate to contact me, our Executive Director, Susan McMahon, or any of the members of your Board. We are all here working hard to make every member’s experience with NAELA as rewarding as possible.

Until next time.

Executive Director ’s Message Susan McMahon, Esq.

NAELA Special Interest Groups (SIGs) have been renamed as Sections beginning on June 1st. Th is name change brings us more in line with the terminology typically used in bar associations. It also indicates the decision by the NAELA leadership to increase attention on the Sections with a

focus on strengthening each Section and adding member value through the Sections.

NAELA Special Interest Groups have been with us since the early ‘90s when the fi rst fi ve SIGS were established. In 1999 the Advocacy/Litigation SIG was added. Over the years, the focus of some of the SIGs has evolved. In July of 2002 the Health Care Decision Making SIG received approval to change the SIG name to the “Health Care SIG.” Th e mission of the SIG became “to provide education and support to NAELA attorneys for their eff orts to advocate for and assist clients to protect patients’ rights and obtain increased access to health care, including palliative care and other health care which will lead to improved quality of life.” Th at continues to be the focus of the Health Care Section with A. Kimberley Dayton, Esq. serving as the Chair.

Th e Trust SIG has also changed their name and clarifi ed their focus. In the spring of 2007, the Trust SIG became the Trusts and Special Needs Trusts SIG. Th e name change indicates the increased focus on special needs trusts. Th e Chair of the Trusts and Special Needs Trusts Section is Sharon Kovacs Gruer, CELA.

Th e Advocacy/Litigation Section focuses on the interests

of members who are involved in all types of advocacy and litigation eff orts as part of their Elder Law practice. Th e current Chair is Christine A. Alsop, Esq.

Th e Guardianship/Capacity Section is chaired by K.T. Whitehead, CELA. Th is Section explores the issues related to the legal adjudication of capacity, the administration of guardianship estates, and the guardian’s fi duciary liability as well as the attorney’s fi duciary liability in the guardianship process.

Timothy P. Crawford, CELA, serves as the Chair of the Practice Development/Practice Management Section. Th is Section assists members to promote their fi rm and the services they off er with marketing tips and strategies.

Th e Tax Section provides information on signifi cant tax developments impacting Elder Law, trusts and estates, and related practice areas and develops a “user friendly” forum for NAELA’s active tax practitioners and for those NAELA members interested in developing their practices to include tax related matters. Robert C. Anderson, CELA, is the Chair of the Tax Section.

On June 1, 2008 Steering Committees were established for three new Sections.

Th e Chair of the new Health and Long-Term Care Financing Section is Morris Klein, CELA. Th e focus of this new section will be to educate NAELA members on all the benefi ts, both public and private,

that are available to their clients to ensure the clients’ continued independence. Currently, staff and the chair are working on goals and objectives and seeking steering committee members.

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NAELA Special Interest Groups

have been with us since the early

‘90s when the first five SIGS were

established. In 1999 the Advocacy/

Litigation SIG was established. Over

the years the focus of some of the

SIGs has evolved. In July of 2002

the Health Care Decision Making SIG

received approval to change the SIG

name to the “Health Care SIG.”

7

NAELA Calendar of Events2008 NAELA Council of Advanced Practitioners Program September 19-20, 2008Brown Palace Hotel, Denver, ColoradoHotel Reservations: (800) 321-2599Registration Opening Soon!

Telephonic Wednesday, October 15, 20082:00 PM – 3:30 PM ESTSpeaker: Jean Galloway Ball, Esq.Title: TBDDescription: Undue Infl uence

2008 NAELA Advanced Elder Law Institute October 23-26, 2008 InterContinental Kansas City at the Plaza, Kansas City, Missouri Hotel Reservations: (866) 856-9717Registration Opening Soon!

Telephonic Thursday, November 13, 20082:00 PM – 3:30 PM ESTSpeakers: Patty Dudek & Frank DanaTitle: Issues in the Administration of Special Needs TrustDescription: Th is presentation will cover the issues in the administration of Special Needs Trusts. You will learn the details of how to handle distribution, the types of permissible distributions, handling benefi ciaries’ requests, notifi cations and tax fi ling. Other details discussed will be Housing Issues, Vehicles and Investments.

2009 NAELA UnProgram January 23-25, 2009Grapevine, TexasHotel Reservations: (866) 856-9717More Information Coming Soon!

2009 NAELA Annual Meeting March 31-April 5, 2009Hyatt Regency Washington on Capitol Hill, Washington, D.C. Hote Reservations: (800) 233-1234 More Information Coming Soon!

Martha C. Brown, CELA, is the Chair of the new Special Needs Law Section. Th e Special Needs Law Section began in 2007 as the Special Needs Implementation Committee. Th eir primary goal is to integrate Special Needs Law into all aspects of the Academy. In that capacity, they developed a mission statement and a list of all aspects of law that encompass special needs. Th is section will provide a core group to assist NAELA in providing the educational opportunities that other members need to expand their practices to include Special Needs Law and to lead the integration of Special Needs Law into NAELA and provide Special Needs Law practitioners with a forum for discussion and networking. Th e Section has established a member survey to assist in determining the needs of NAELA members.

Th e Young/New Attorneys Section will be working to integrate young and new attorneys into NAELA. Th e Chair, Michael C. Weeks, Esq. has established several goals, including the establishment of membership criteria, a call for membership in the section, a membership survey to clarify the wants and needs of section members, designation of section delegates for all program committees, help coordinating the curriculum for the Basics event, new member events at conferences, publishing two newsletters annually, and establish a separate listserv. Mike hopes to have the steering committee in place by September 2008. NAELA members who meet the membership criteria for this Section will automatically become members at no additional charge for as long as they meet the eligibility requirements.

You will be seeing a great deal of activity within the Sections. Don’t miss the opportunities they off er you.

continued from page 6

88

Craig ReavesCome Join Us

Edwin Boyer, Esq.

You probably know Craig Reaves as the new President of NAELA. You may also know that he is a respected elder and disability lawyer from Kansas City, graduate of the University of Kansas with a B.A. in Business Administration, and a concentration in Political Science, graduate of the University of Kansas Law School, owner of Reaves Law Firm, PC, CELA, charter class member 1995, NAELA Fellow, Adjunct Professor of Law at Th e University of Kansas, and Th e University of Missouri–Kansas City, Chartered Life Underwriter (CLU), and Chartered Financial Consultant (ChFC).

Before NAELA, Craig was an estate planning attorney, advising clients on estate planning, business planning and charitable giving. Early in his practice, he met with a family with a Down Syndrome child who wanted to know how they could plan their estate so their daughter could continue to receive Medicaid and SSI after their deaths. His fi rst

question to himself was “What is Medicaid? Th at stuff wasn’t even mentioned in law school.”

His research showed that there was very little information available. Th ere were only a few law review articles, including one by NAELA member Professor Larry Frolik. In the ‘80s Craig did his fi rst Special Needs Trust, and after that, his Elder Law practice

began to develop. Like most of us whose practices transitioned from traditional areas like estate planning to

issues dealing with immediate and serious legal problems of the elderly and persons with disabilities, Craig began to confront these issues and learn more about Elder Law.

During that time, Craig learned about NAELA, and in 1993 and he attended his fi rst NAELA conference in St. Louis. He was amazed that there was a conference devoted almost entirely to OBRA 93, and he was amazed at what he learned from members like Clifton Kruse, Esq. and others. As Craig said, “I felt at home and, also, I met a lot of really nice lawyers.”

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Craig has been a hard-working NAELA member since that time. He has chaired and served on numerous committees, and he was a founding Director and Board Member of the Missouri NAELA Chapter and its President in 1998 and 1999. Craig also received the Outstanding Achievement Award from the Missouri NAELA Chapter in 2000 and the Outstanding Elder Law Attorney in Missouri Award in 1999.

I know that incarnation of Craig Reaves and another. I fi rst met Craig in Chicago. After a long day of meetings and sessions, Mark Shalloway, CELA, and I were going to brave the long subway ride downtown to hear legendary jazz saxophone player Stanley Turrentine at the Jazz Showcase. Later, we decided to take a cab. Mark asked me if I knew Craig Reaves, who was also a fan of jazz music, and if he could join us. I didn’t know Craig and he did indeed join us. We had a great time: great music and great conversation. Th at night was one of many “NAELA moments” as Craig came to call the professional and social highlights of our NAELA conferences and meetings. Since that time, I have come to appreciate and respect his intellect, his compassion, his good judgment, his hard work for NAELA, his passionate dedication to this organization and, of course, his good taste in music.

What I have also observed about Craig since that time is that he is usually the one to say to new NAELA members and old timers alike, “Come join us.” I have met more new members through Craig than from any other source. When he comes to the Florida chapter meetings, Craig usually introduces me to Florida members whom I have never met.

Recently, I experienced that “come join us” philosophy at a NAELA Board meeting. Craig was chairing a committee charged with looking at some organizational issues, which led the committee to explore what this organization should be over the next 20 to 30 years—the future vision of NAELA.

Typically, a committee such as this would complete their task and make recommendations to the Board. In this case, the recommendations of Craig’s committee would have far-reaching implications for the future of NAELA. When discussing the work of the committee and how he would

report to the Board, Craig said (and I paraphrase a bit) “You know, this was such a fascinating and worthwhile process that our committee went through. I believe the entire Board should experience this and be involved in the same process.” For most of one day of that Board meeting, Craig skillfully guided us through the process of looking at NAELA and

where we wanted it to be in the future. We were all included, and the result of that process belonged to us as a Board.

Th is philosophy emphasized what I already know about Craig. Even though we all might disagree with each other at times, he respects us as a Board and each of us as individuals. As he said about the Board in his Hawaii speech, “Th ese are 21 dedicated people whose hearts are in the right place.” I must say that Craig’s heart is in

the right place to move NAELA forward, serve our clients and enjoy the company of fellow members.

Craig’s “come join us” philosophy extends to all NAELA members. Craig recently shared with me his appreciation for having been a member of NAELA for many years. “Th is organization has done a lot for us. And I wish everyone could have had my experience.” Th at’s an experience of having an atmosphere that allows members like Craig to participate to the greatest extent possible in an organization that has given so much to its members. Craig believes that the strength of NAELA is in the diversity and collective knowledge of its members. As he said in his Hawaii speech, “Pick six people at random around you and go to dinner. You will have a fascinating dinner.”

Since Chicago there have been a lot of new friends, many fascinating dinners and a lot of good music. Th ere has also been NAELA, and this year and in the future, Craig will be there saying “come join us.”

Edwin M. Boyer, Esq., is a Florida Bar Board Certified Elder Law Attorney and a member of the law firm of Boyer and Jackson, P.A. He has practiced law in Sarasota, Florida since 1978. He received his law degree in 1978 from Stetson University College of Law. Mr. Boyer is a member of the Board of Directors of the National Academy of Elder Law Attorneys serving as Treasurer, a Fellow of the Academy, and a member of the Council of Advanced Practitioners of the Academy.

continued from page 8

Craig’s “come join us” philosophy extends to all

NAELA members.

10

Led by President Craig Reaves, CELA, and Senior Rights PAC (SR-PAC) Board Chair Kerry Peck, Esq., members of NAELA’s Senior Rights Political Action Committee and several local NAELA members converged on Capitol Hill in Washington, DC for a day of meetings with their Senators, Representatives, and members of their staff s.

I am a novice in politics. Formerly my knowledge of Congress could pretty much be summed up with the Schoolhouse Rock song “I’m Just a Bill.” Since the DRA passed, I have become acutely aware that what Congress decides will shape the future of my career and the viability of my practice. After reading the new CMS policy directive aff ecting transfers into pooled trusts, I thought is was imperative that I join the SR-PAC group as they met with Members of Congress on Capitol Hill. So, I left my two-month-old baby, Evan, and packed what I thought would be appropriate dress for political persuasion: a conservative black suit and a great pair of black high heels.

Th e night before our “attack” on Capitol Hill, our group met with Chris Jennings, a NAELA consultant and President Clinton’s former health care advisor, to discuss the strategies for the next day. A few tips that were not covered were: 1) what one should wear on one’s feet, 2) that like mountains, even though you can SEE the Capitol Building from your hotel, it still can be a long, long walk, and 3) that DC is a hot place, so if you need a cab, only hail one with the windows up if you want to be ensured of air-conditioning.

On June 12, we met in the Capitol Building. Just getting to the Capitol was an experience. My taxi driver dropped me off in front of a beautiful white building with pillars. I went inside, waited for a group of tourists to get through security and then went through security myself. After this process, I learned that I was not in the Capitol building. I was told that the Capitol building was “across the street.” When I

HIGH HEELS and the HillThoughts and Observations of a Political Novice

Diana M. Law, Esq.

10

exited the building, I walked to the corner. No matter which way I crossed the street there were more buildings that had white pillars, and I was too close to see a dome on any of them. So, I fi nally found a nice gentleman who directed me to the correct beautiful building and I was on my way. I later learned that because this man was wearing a certain lapel, he was a Member of Congress.

Th e Capitol is divided up between the House side and the Senate side. Our meetings began on the House side. After fi nding the House side, I began to wind through this labyrinth of a building to fi nd our conference room. Th at morning, we heard presentations from Alan Lopatin of Ledge Counsel Strategic Consulting Services and Bob Blancato of Matz, Blancato & Associates. Alan is a veteran staff er from the House of Representatives, who provided us with an overview of how Congress works and gave us advice on how to best communicate with Members of Congress and their staff in the fast-paced atmosphere of the lobbying world. Bob is Former Executive Director of the 1995 White House Conference on Aging. He off ered his perspective on critical policy issues of the day and what bills may actually become law during this election year.

Armed with talking points on a menu of issues, we set off for meetings in various offi ce buildings around the Hill. As I walked through the bowels of the Capitol building from meeting to meeting I learned that all of the pillared buildings around the Capitol building are connected underground and one meeting could literally be a mile or more away from the next. I had to “hoof it” to keep up and was thrilled when Charlie Sabatino, Esq. informed me that there is an underground tram that we could use to go from our meeting in the RHOB (Rayburn House Offi ce Building) to our last meeting in the Senate side of the Capitol Building with Senator Dick Durbin, the Assistant Majority Leader and “Whip.” Sadly, Congress was voting

1111

continued from page 10

at the time, which meant that only people with the special Congressional lapels could use the tram and most of the elevators. I knew Congress voted on bills, but this vote was on a cloture motion to end debate on the motion to move to consideration of the Medicare bill S. 3101. As I walked and walked to the Senator’s offi ce, I longed for a glossary of all the new terms and acronyms I had heard that day, a map, and most of all… a comfy pair of fl ats.

In our meetings with diff erent members of Congress and/or their staff s, we thanked them for eff orts on behalf of our clients across the nation and pushed for legislation and policy proposals that are priorities for the NAELA public policy eff ort. Th e issues raised included support for the Elder Justice Act (S. 1070 / H.R. 1783), support for changes to the Defi cit Reduction Act of 2005, passage of a moratorium on seven CMS regulations that would reduce federal Medicaid payments to the states (H.R. 5613), support for a Medicare bill (S. 3101) that includes several provisions to improve access and consumer protection for Medicare benefi ciaries,

Alzheimer’s disease research funding, and opposition to a new CMS policy directive that would

impose transfer of asset penalties on pooled trusts for those over age 65.

At the end of the day, I took my throbbing feet to the Dubliner

Pub to meet with the rest of the group for a debriefi ng

session. Th ere, we were able to

relax, and fellow members reported many positive outcomes from their meetings. Senators, Representatives, and their staff from Illinois, Missouri, California and Washington expressed their support for our issues. Th e feedback provided by the group was that they learned from the experience, had productive meetings and were excited about continuing their relationships with their elected offi cials. I believe the most important thing I learned all day was to build relationships with elected offi cials here in my part of the nation. We can invite them to our bar functions, charity events, or any other group that we are a part of to meet the offi cials and begin to build what can be an important relationship. If a relationship is built, they can use us Elder Law Attorneys as references when they have questions in our fi eld, and we can bring our client’s issues to them in a more eff ective manner. I would strongly urge other NAELA members to become active participants as public policy advocates.

Th is was a “trial run” of sorts for a larger eff ort to enable NAELA members to visit their Senators and Members of the House of Representatives next spring when NAELA comes

to D.C. for its fi rst annual conference. Th anks go out to Kerry Peck in particular for his commitment to making

this adventure a reality. If I can do it, anyone can do it. It will be another adventure in April. Hopefully it will be a little cooler and from what I hear the cherry blossoms will be blooming. So, bring your

conservative suits and your most comfortable shoes and join us next time!

Diana M. Law is the managing partner of Law ElderLaw in Aurora, IL. She is a mom of two: Lucy age 2 ½ and Evan, two months. She is happy to report that although she wore heels entirely through two pregnancies, since her first trip to the Hill she now owns an extremely comfortable pair of black patent leather flats for her next

trip to Washington.

NAELA Members meet Representative Jan Schakowsky

NAELA Members meet Senator Dick Durbin

An attorney who is designing and drafting a trust for a person who has a disability must know which distribution standard should be used in the trust. Whether a trust is self-settled (funded with assets owned by the trust benefi ciary or spouse) or third party-settled (funded with assets belonging to someone other than the benefi ciary or spouse), a trust that benefi ts a person who has a disability will usually be designed to keep the trust corpus from being deemed “accountable” or “available” resource to the benefi ciary so that it does not disqualify the benefi ciary from being eligible for means based public assistance programs such as Medicaid and SSI.

A. The Four Distribution Standards: Every trust contains a description of how the trustee is to make distributions. Th ese instructions are referred to as a “distribution standard.” Th ere are generally four distribution standards that may be used in a trust. Th e two that are most often used when trying to keep trust assets from disqualifying a benefi ciary from Medicaid and SSI are “special needs” and “totally discretionary.” Th e

other two, “support” and “discretionary support,” will typically make trust assets “countable” to a benefi ciary for Medicaid and SSI eligibility purposes.

1) Special Needs: A special needs trust gives the trustee broad discretion to distribute trust income and/or principal for the “special needs” of the benefi ciary. Special needs are usually defi ned as anything the benefi ciary needs, or anything that would be useful or in any way helpful to the benefi ciary, if it is not paid for or provided to the benefi ciary from a public assistance benefi t program. Th e trustee is directed to distribute from the trust in a manner that “supplements but does not supplant” any public assistance the benefi ciary is receiving. Th ese trusts are also sometimes referred to as “supplemental needs trusts,” “supplemental care trusts,” and similar titles.

Th ere are actually two types of special needs trusts, strict and discretionary.

a. Strict Special Needs: A “strict special needs trust” expressly prohibits the trustee from making distributions for the benefi ciary’s food and shelter, or for anything that will cause a reduction or loss of public benefi ts.

12

Which Trust Distribution Standard to Use When Draft ing a Trust for a Person Who Has A Disability

Craig C. Reaves, CELA

FEATURED MEMBER

PRESIDENT Craig C. Reaves, CELA

Kansas City, MO

PAST PRESIDENT G. Mark Shalloway, CELA

West Palm Beach, FL

PRESIDENT-ELECT Stephen J. Silverberg, CELA

East Meadow, NY

EXECUTIVE DIRECTOR Susan B. McMahon, Esq.

Tucson, AZ

BOARD OF DIRECTORS: 2008–2009

VICE PRESIDENT Ruth A. Phelps, CELA

Pasadena, CA

TREASURER Edwin M. Boyer, Esq.

Sarasota, FL

SECRETARY Gregory S. French, CELA

Cincinnati, OH

MANAGING DIRECTOR Robert K. LaMaster, MA

Tucson, AZ

Brian W. LindbergPublic Policy

Washington, D.C.

Hugh K. Webster, Esq. Legal Counsel

Washington, D.C.

Richard A. Courtney, CELA Jackson, MS

Timothy P. Crawford, CELARacine, WI

A. Kimberley Dayton, Esq. Minneapolis, MN

Robert B. Fleming, CELA Tucson, AZ

Bradley J. Frigon, CELA Englewood, CO

Nancy P. Gibson, Esq. Missoula, MT

Doris E. Hawks, Esq. Los Altos, CA

Howard S. Krooks, CELA Boca Raton, FL

Michael F. Loring, Esq. Scituate, MA

Rajiv Nagaich, Esq.Federal Way, WA

Dennis M. Sandoval, CELA Riverside, CA

Wendy H. Sheinberg, CELA Garden City, NY

Kathleen T. Whitehead, CELA San Antonio, TX

Shirley B. Whitenack, Esq.Morristown, NJ

Edward E. Zetlin, Esq. Falls Church, VA

DIRECTORS

CONSULTANTS

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continued from page 12

Th e “food and shelter” language is drawn from an SSI regulation concerning in-kind support and maintenance (see 20 C.F.R. §416.1130). Th e reason for this prohibition is to make sure the trust does not cause a reduction in the benefi ciary’s SSI. Unfortunately, this restriction is often included in trusts for benefi ciaries who are not receiving SSI. Also, “clothing” used to be included in this list, but that was changed by regulation in March 2005. Unfortunately, many trusts drafted prior to this regulation change (and even some drafted after the eff ective date) include this now needless restriction prohibiting a distribution for clothing.

b. Discretionary Special Needs: A “discretionary special needs trust” gives the trustee additional discretion to make distributions, even if doing so will reduce or cut off public assistance benefi ts, if the trustee, in its discretion, deems such distributions to be in the best interests of the benefi ciary.

Unless the applicable state law will make such a trust a “countable resource”, it is usually better to utilize the discretionary special needs trust standard since it allows the trustee more fl exibility. An example would be allowing a benefi ciary to live rent free in housing paid for by the trust, even though this will cause a reduction of the benefi ciary’s SSI. Th is could not be done with a strict special needs trust standard.

Since the trustee is not required to distribute for something that is provided by a public assistance program, the assets held in a special needs trust are not deemed to be “countable resources” for Medicaid and SSI purposes. Th erefore, a trust that utilizes a special needs distribution standard does not disqualify the trust benefi ciary from those programs. Of course, if the trust is self-settled, it must also comply with the requirements of 42 U.S.C. §1396p(d)(4). In addition, any such trust, whether self-settled or third party-settled, should contain a valid spendthrift clause.

2) Totally Discretionary: A totally (or “purely” or “wholly”) discretionary trust is a trust that grants the trustee absolute and total discretion concerning when and how to

continued on page 14

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make a distribution from the trust. It does not impose any standard on the trustee, and even authorizes the trustee to not make any distributions at all.

Some courts have held that the trustee must exercise its discretion in a manner that accomplishes, rather than frustrates, the purposes of the trust. Th erefore, it is extremely important that the purposes of the trust and the intention of the settlor be clearly expressed in the trust instrument.

Since the trustee has total discretion concerning whether or not to make any distribution from the trust, and neither the benefi ciary nor any other person has the ability to force the trustee to make a distribution, the trust assets are normally not deemed to be “countable resources” to the benefi ciary. However, as with a special needs trust, a spendthrift clause should be included and a self-settled discretionary trust must also comply with the requirements of 42 U.S.C. §1396p(d)(4).

3) Support: A support trust (sometimes referred to as a mandatory support trust) requires the trustee to pay for the support of the benefi ciary, and may also contain words such as “maintenance, health care and welfare.” Using traditional ascertainable standard language of health, education, support or maintenance (I.R.C. Sec. 2041(b)(1)(A); Tres. Reg. §20-2041-1(c)(2)) coupled with the requirement that the trustee shall make distributions from the trust for such purposes, will make the trust a support trust. Th is is the type of trust that is traditionally used for minors or other benefi ciaries who do not have a disability.

Since a support trust has a legally enforceable responsibility to support the benefi ciary, the assets of the trust are deemed to be available to the benefi ciary and “countable” for needs based public assistance eligibility purposes, even if the trust contains a spendthrift clause. Th is means that trust assets will count toward the maximum the benefi ciary can own and still be eligible to participate in the Medicaid and SSI programs. If the trust assets exceed this amount, then the trust alone will disqualify the benefi ciary from receiving such benefi ts. Th is is true whether the trust is self-settled or

third party-settled.

4) Discretionary Support: A discretionary support trust gives the trustee discretion whether to distribute from the trust for the support of a benefi ciary. It is a combination of the purely discretionary and the support distribution standards.

Whether a discretionary support trust will be deemed to be a “countable resource” is extremely hard to predict and is often based on the actual facts of the situation. Some states do not recognize the concept of a discretionary support trust and will labor to determine if the settlor intended the trust to be a support or a discretionary trust. Interestingly, often self-settled discretionary support trusts have been held to be “available” for Medicaid eligibility purposes, while third party-settled trusts have been held to be exempt.

B. Summary of Distribution Standards: Th e best way to assure that a trust does not disqualify

a benefi ciary from participating in the Medicaid or SSI programs is to utilize the Special Needs distribution standard. In addition, in most states a Truly Discretionary distribution standard will allow a benefi ciary to maintain eligibility for Medicaid and SSI. A Support distribution standard, however, will cause the trust assets to be “countable” to a benefi ciary, and will disqualify the benefi ciary from Medicaid and SSI if the trust assets are too large (which is a maximum of $2,000 in most states). Whether a Discretionary Support distribution standard will cause the trust assets to be countable to a benefi ciary depends on many factors and is not predictable. For this reason it is strongly suggested that this standard not be used for a trust that benefi ts a person who is participating in the Medicaid or SSI programs.

Craig C. Reaves, CELA, is President of the National Academy of Elder Law Attorneys (NAELA). He is a Fellow and a charter member of the Council of Advanced Practitioners of NAELA, a founding Board Member and Past President of the Missouri Chapter of NAELA and a member of the Kansas Chapter of NAELA. Mr. Reaves is an attorney with Reaves Law Firm, P.C., in Kansas City, Missouri. He practices law in Kansas and Missouri with major emphasis in the areas of estate planning, Elder Law and planning for persons with disabilities. Mr. Reaves is an adjunct professor teaching an Elder Law course at the law schools of the University of Kansas and the University of Missouri-Kansas City. He received his B.S. in Business Administration and his J.D. from the University of Kansas.

Which Trust Distribution Standard To Use When Drafting A Trust For A Person Who Has A Disability continued from page 13

NAELA Members in the News

NAELA was mentioned as a resource and/or Elder Law was prominently noted in: • “Saul Friedman: Our Brains Aren’t

Lazy in Summer,” which was published in the June 14, 2008 issue of Newsday.

• “Start to Plan Before Elderly Parents Move In,” which was published in the April 13, 2008 issue of the Ft. Worth Star Telegram.

• “Details Decide How Binding an Agreement Is,” which was published in the April 11, 2008 issue of the Houston Chronicle.

• “Sister Using Pooled Money Should Be Held Accountable,” which was published in the March 31, 2008 issue of the Seattle Times.

NAELA Members in the News:• Evan H. Farr, CELA, was quoted

in “Costas Leads State Higher Education Commission,” which was published in the June 16, 2008 issue of the Chesterfi eld Tribune.

• Bradley J. Frigon, CELA, was quoted in “Wills Can Be Tricky with Common Law Marriages,” which was published in the May 3, 2008 issue of the Wall Street Journal.

• Jane E. Q. Glynn, Esq., was noted in “Glynn join DeFur Voran in Fishers,” which was published in the May 13, 2008 issue of the Indianapolis Star.

• Laurie A. Hanson, Esq., was quoted in “One Man’s Battle for Long-term Aid Could Become More Common as Elderly Juggle Assets,” which was published in the May 8, 2008 issue of the Minneapolis Star-Tribune.

• Joseph S. Karp, CELA, wrote the article “Tougher Medicaid Rules Squeeze the Middle Class,” which was published in the Spring 2008 issue of In Touch, the Florida Health Care Social Workers Association’s bulletin.

• Bernard A. Krooks, CELA, was quoted in “Family Finance: Rules on Renunciation and Medicaid,”which was published in the May 25, 2008 issue of Newsday.

• Kathryn Grant Madigan, Esq., became the 110th President of the New York State Bar Association.

• Vincent J. Russo, CELA., appeared on “Family Comes First,” in May, 2008 on Telecare TV.

• Wendy H. Sheinberg, CELA, was quoted in “Reviewing a Revocable Trust after a Divorce,” which was published in the June 27, 2008 issue of Newsday.

• David J. Strachman, Esq., wrote the book Civil Terrorism Law, which was recently

published by the Lawyers and Judges Publishing Company. Th e book is

available for purchase at www.lawyersandjudges.com.

• John J. Wargo, CELA, was noted in “People in Business,” which was published in the May 24, 2008 issue of Th e Journal Times (Racine, WI).

• Shirley Berger Whitenack, Esq., provided legal options advice for the article titled “Help! My Family’s Costs are Killing Me,” which was published on May 19, 2008 on the

MSN Money Website.

AwardsWilliam P. Isele, Esq., was ranked as New Jersey’s top Elder Law Attorney in a recent edition of NJBiz.

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Chapter PresidentsARIZONA CHAPTEREmily B. Kile, Esq.Scottsdale, AZ(480) 348-1590

CALIFORNIA CHAPTER - NorthernRuth E. Ratzlaff, Esq.Fresno, CA(559) 226-1540

CALIFORNIA CHAPTER - SouthernDennis M. Sandoval, CELARiverside, CA (951) 787-7711

COLORADO CHAPTERCatherine Anne Seal, CELAColorado Springs, CO(719) 448-0734

CONNECTICUT CHAPTERPaul T. Czepiga, CELANewington, CT (860) 594-7995 FLORIDA CHAPTERVictoria E. Heuler, Esq.Tallahassee, FL(850) 222-8121

GEORGIA CHAPTERVictoria Collier, Esq. Decatur, GA (404) 370-0696

ILLINOIS CHAPTERDaniel G. Parsons, CELAGeneva, IL (630) 208-0674

INDIANA CHAPTERKeith P. Huffman, Esq.Bluffton, IN (260) 824-5566

KANSAS CHAPTERJames P. Berger, Esq.Overland Park, KS(913) 491-6332

MARYLAND/DC CHAPTERMorris Klein, CELABethesda, MD (301) 652-4462

MASSACHUSETTS CHAPTERStephen Spano, CELASaugus, MA (781) 231-7800

MISSOURI CHAPTERRudy BeckSt. Charles, MO(636) 946-7899

NEW HAMPSHIRE CHAPTERWilliam A. Hartley, Esq.Bedford, NH (603) 436-0222

NEW JERSEY CHAPTERSharon Rivenson Mark, CELA Jersey City, NJ (201) 239-0300

NEW MEXICO CHAPTERNell Graham Sale, CELAAlbuquerque, NM (505) 872-0505

NEW YORK CHAPTERCora A. Alsante, Esq.Syracuse, NY(315) 471-3151

NORTH CAROLINA CHAPTERJ. Gregory Wallace, Esq.Raleigh, NC(919) 876-1400

Wendy A. Craig, Esq.Black Mountain, NC(828) 669-0799

OHIO CHAPTERTodd W. Bartimole, Esq.Beachwood, OH(216) 464-9999

PENNSYLVANIA CHAPTERMarielle F. Hazen, CELAHarrisburg, PA(717) 540-4332

SOUTH CAROLINA CHAPTERSarah L. Clingman, CELAColumbia, SC (803) 787-0557

TENNESSEE CHAPTEROpen

TEXAS CHAPTERHenry Charles Bauman III, CELATyler, TX (903) 597-6333

VERMONT CHAPTERDianne Rosen Pallmerine, CELAColchester, VT(802) 651-9000

VIRGINIA CHAPTERJean Galloway Ball CELAFairfax, VA (703) 359-9213

WASHINGTON CHAPTERLynn R. St. Louis, Esq.Spokane, WA (509) 468-0551

WISCONSIN CHAPTERJeffery J. Drach, CELAWausau, WI (715) 842-0606

NAELA 20th Anniversary Booklet

The attendees of the 20th Anniversary Conference in Maui received a complimentary look back on the previous 20 years of NAELA. Th is commemorative booklet contains pictures, facts, trivia and surprises from the last 20 years of NAELA history! If you are interested in buying a copy of the booklet, please call the National offi ce or purchase the booklet online at the NAELA store.

New CELAsCharles K. Mills, CELA Irvine, CA

Hyman G. Darling, CELA Springfield, MABrendan F. Daly, CELA Newington, CT

Diane Kuhn Huff, CELA Traverse City, MIElizabeth L. Gray, CELA Fairfax, VA

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As a member of the Member Relations Committee of NAELA and as one of the initial members of the committee to create the mentoring program, I have prepared this article.

Th e mentoring program in NAELA is alive and well. I recently surveyed a number of the mentors to determine if they have been having contact with mentees. Many mentors have indicated to me that although they have registered, they have not yet had contact with a mentee: “the person who can learn from the tutelage of the mentor.”

Th e Member Relations Committee concluded that the mentoring program needed some additional publicity. Th is is to encourage newer members of NAELA to seek assistance from the veteran members of NAELA through use of the mentoring program. Long-term members of NAELA, who are venturing into new areas of elder law, could also benefi t from associating with a more experienced practitioner through the NAELA mentoring program.

Th e system is very simple to use. A prospective mentee, the person who would like to learn, would go to the NAELA Website and read the rules of the mentoring program. Th en the mentee would simply contact one of the listed mentors and develop a relationship. Th en as the mentee needed guidance in a particular area of the law

Mentoring Program Through NAELA Timothy P. Crawford, Esq.

about which the mentor is knowledgeable, the mentee would contact the mentor either by email or by phone. Th e mentee’s preliminary obligation is to study the area of law before contacting the mentor, and then to seek advice and confi rmation or correction of the mentee’s conclusions.

Th e mentorship program is not designed for the mentor to be doing the mentee’s work, but rather to give the mentee guidance to head the mentee to the correct path. Th e mentor could also serve as a sounding board for the ideas of a mentee.

Th e mentoring program was designed to supplement the NAELA listserv. Often the NAELA members use the listserv to accomplish the objectives discussed above. However, the mentoring program is designed to supplement the list serve and to make the relationship between mentor and mentee longer term-oriented, allowing for a free fl ow of discussion and ideas.

I encourage prospective mentees to view the NAELA Website and create a match with a mentor.

I have noticed that some states currently do not have mentors and many states do not have a suffi cient supply of mentors. Accordingly, if you have been involved in NAELA for awhile and you think that you may have some knowledge or skills that you would be willing to share with a mentee, please join your colleagues by proceeding to the NAELA Website and signing up as a mentor.

Board BitsRob LaMaster, Managing Director

At the 2008 UnProgram held this past January in Dallas, Texas, the NAELA Board of Directors held three “Ask a Board Member” sessions. Th ese sessions were very well received and allowed the NAELA members present to ask direct questions of the NAELA Board Members.

Th e Board has decided to incorporate these sessions into other NAELA programs as well. With that in mind, please look for an opportunity to meet with Board members at the 2008 NAELA Institute in Kansas City, Missouri October 23-26, 2008.

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Recently some state and regional Medicaid agencies have taken the position that contributions by people who are disabled and 65 years old and older to pooled trusts established under (d)(4) (C ) of 42 U.S.C. Section 1396p are divestments of assets for Medicaid purposes. Georgia, Massachusetts and Michigan’s Medicaid agencies have either disallowed, or attempted to disallow, the exemption of the assets in these trusts. A Wisconsin county Medicaid agency attempted to disapprove a pooled trust account for a nursing home resident over 65 years old because she did not present evidence of her disability when she set up this account.

Th is paper provides legal ammunition to rebut divestment contentions by CMS offi ces and certain state legislatures. It also provides information to empower practitioners to rebut determinations that persons over 65 years old who are disabled SSA benefi ciaries or SSI or SSDI cannot qualify as eligible to set up an OBRA authorized pooled trust accounts.

Transfers to Pooled Trust Are Not DivestmentsTh e national CMS offi ce has taken the position that

transferring assets to a pooled trust for one’s own benefi t is an exchange for fair market value. Both the State Medical Manual (SMM) and the CMS response to a 1994 internal audit report state that the funding of a pooled trust with transferred assets is not a divestment. However, the national CMS offi ce has a long history of giving states fl exibility in deciding how to interpret Medicaid law. Th is fl exibility is what muddies funding of pooled trust waters.

Th e divestment exception for trusts benefi ting disabled adults under age 65 uses the same statutory language as the exception for parents who fund trusts for their disabled children. Obviously the latter are third party funded trusts. Both exceptions specifi cally rule out making an individual ineligible for public benefi ts due to divestment if the individual’s assets are transferred to a trust, including a trust described in subsection (d)(4), established solely for the benefi t of the individual’s disabled child or a disabled individual under age 65. See 42 U.S.C. Section 1396p(c)(2)(B) (iii) and (iv). By referring to trusts described in (d)(4), both exceptions recognize that a third party may choose to fund a (d)(4) payback or pooled trust to obtain the discretionary distribution standard, instead of having to require actuarially sound distributions over the disabled benefi ciary’s lifetime, in exchange for not reimbursing Medicaid. Clifton B. Kruse, Jr., Th ird Party and Self-Created

States Attack Pooled Trusts for Persons Who are 65 and Older Sarah Buscher, Esq., CPATrusts: Planning for the Elderly and Disabled Client 21 (3d. ed. 2002), referring to SMM Section 3257.B.6.

The Federal State Medicaid ManualCMS states in the federal State Medicaid Manual (SMM)

that transfers made by Medicaid applicants to irrevocable trusts are not divestments unless the trust is irrevocable and can benefi t a third party. SMM Section 3258.4.E. paraphrasing the House Budget Committee Report on OBRA 1993; H.R. Rep. No. 103-111, (1993) reprinted in U.S.C.C.A.N., 534. Th e State Medicaid Manual also states that when the individual receives a benefi t that is roughly equivalent to the value of the transferred asset, the transfer is for valuable consideration and therefore is not a divestment. SMM §3258.A. Expressly for pooled trusts,. CMS’ State Medicaid Manual says:

Resources placed in an exempt trust for a disabled individual are subject to imposition of a penalty under the transfer of assets provisions unless the transfer is specifi cally exempt from penalty as explained in § 3258.10 [applicable to third party funded trusts] or unless the resources placed in the trust are used to benefi t the individual [i.e., the individual whose resources are placed in the trust is the benefi ciary of the trust], and the trust purchases items or services for the individual at fair market value [bold supplied].

SMM § 3259.7.B.2. Establishing an account in the kind of trust described above

[a pooled trust] may or may not constitute a transfer of assets for less than fair market value. For example, the transfer provisions exempt from penalty trusts established solely for disabled individuals who are under 65 or for an individual’s disabled child. As a result, a special needs trust established for a disabled individual who is age 66 could be subject to a transfer penalty [bold supplied].

SMM § 3259.7B.NOTE. Again, a trust established for someone who is age 66, not a trust established by the disabled individual who is age 66, could be subject to a penalty, unless the trust was established by the disabled individual’s parent. old with himself as a benefi ciary? Would the penalty apply? Th ere is no clear law on this.

OBRA 1993Th e OBRA 1993 House Budget Committee Report

stated that irrevocable trusts that benefi t the grantor will be

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considered available resources, but made exceptions for payback trusts, Miller income trusts and pooled trusts. H.R. Rep. No. 103-111 at 207 (1993), reprinted in U.S.C.C.A.N 534. Th e enacted statute implements the Committee Report. Only transfers to irrevocable trusts for the benefi t of third parties are treated as divestments. 42 U.S.C. Section 1396p(d). Th is language, and not any language in Section 1396p ( c ) dealing with transfers of assets, governs which transfers to trusts are treated as divestment according to SMM Section 32596.G. See Skindzier v. Com’r of Social Services, 784 A.2d 323 (Conn. 2001), relying in part on SMM Section 3259.6.G to hold that transfers to testamentary spousal trusts are not divestments; In re: Guardianship of Scott G.G., 2003 WI App 52 , 261 Wis,2d 679, 659 N.W.2d 438 holding a guardian could be authorized to transfer a ward’s assets to a Medicaid payback or pooled trust under Wis. Stat Section 880.19(5) which limited transfers to equal exchanges.

States Must Determine if Persons Past Age 64 Who Fund Pooled Trusts are Disabled

Some states, Wisconsin among them, do not view pooled trusts created after the grantor turns 64 as divestments. Th ey do, however, limit the use of pooled trusts to persons who were disabled before reaching 65. Th ey do this by claiming that once the Medicaid applicant can qualify for benefi ts on the basis of age, the applicant cannot also be classifi ed as disabled and is therefore ineligible to use a pooled trust.

A state Medicaid agency must make a disability determination if the individual applies for Medicaid but has not applied for SSI. See 42 C.F.R. Section 435.541 ( c) (1) States must allow applicants who could qualify for Medicaid under more than one category, such as age and disability, to choose the category they wish to qualify under. 42 C.F.R. Section 435.404. Th us, if an applicant who is 65 or older and wants to qualify for Medicaid as a disabled applicant, the state must allow him to do so despite his qualifying by age.

Th ese regulations underpin the State Medicaid Manual’s requirement that states make disability determinations for pooled trusts purposes. According to SMM Section 3259.7.B, for a pooled trust to qualify as an excepted trust it must be established for a disabled individual. When the individual is receiving Title II Social Security or SSI benefi ts as a disabled individual, then the state must categorize him as disabled. If the individual is not receiving disability benefi ts, the state Medicaid agency must determine whether the person is disabled. Th e state must follow their established procedures to make this determination. SMM Section 3259.7.B. Th us, a person past age 64 who has not previously been determined to be disabled, should fi le a disability application before applying to Medicaid and before funding a pooled trust.

I hope that this article stimulates further discussion in NAELA so that together, we can work to defend the rights of the disabled, regardless of their ages, to utilize the benefi ts of OBRA authorized pooled trust accounts. I invite NAELA members to share their experiences with me on this very important matter.

Sara Buscher, Esq., CPA, is an Attorney and Certified Public Accountant. She is a member of the National Academy of Elder Law Attorneys and its Wisconsin Chapter. She serves as an Advisor to the State Bar of Wisconsin’s Elder Law Section, Editor of the Section’s newsletter (2001 to present), and served as a director (1998 – 2004). Ms. Buscher is a frequent seminar presenter and writer for WisPACT, Inc. and the State Bar of Wisconsin Elder Law Section.

I hope that this article stimulates further discussion in NAELA so that together, we can work to defend the rights of the disabled, regardless of their ages, to utilize the benefits of OBRA authorized pooled trust accounts.

continued from page 18

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2020

NAELA has recently created a federal political action committee, Senior Rights PAC, to increase our recognition and eff ectiveness in the public policy arena. Please join your fellow NAELA members in this

exciting time as NAELA actively advocates for our Country’s seniors and persons with special needs!

Name ________________________________________________Member ID ____________________________________________

Occupation ___________________________________________Who contacted you about contributing?_______________________

Employer ___________________________________________________________________________________________________

Address _____________________________________________________________________________________________________

City _________________________________________________State ________________________Zip Code __________________

Phone ________________________________Fax _____________________________ E-mail ________________________________

Contribution I wish to contribute $___________________, as denoted below: Patron: $1 - $499 Supporter: $500 - $999 Benefactor: $2,500 - $4,999 Friend: $1,000 - $2,499 Pacesetter: $5,000

Payment Details Enclosed is my personal check, payable to NAELA Senior Rights PAC

Personal checks are preferred. Corporate checks are not acceptable. If a fi rm (partnership) check is used, the contribution will be equally attributed to ALL principals in the fi rm, unless you direct us otherwise. If using a fi rm check, please list all other principals below (or those principals to whom the contribution should be allocated, and in what proportions).

___________________________________________________________________________________________________________

Charge my Credit Card, details as follows: American Express Visa MasterCard

Card Number _________________________________________________ Expiration Date ________________

Signature _________________________________________________________________________________ I certify that this is a personal or fi rm (partnership) credit card, not a corporate card.

Charge my credit card in ______ installments of $ ______ every ______ month(s) for a total amount of $ ______

Please return Commitment Form and payment to: NAELA SR-PAC, 1604. N. Country Club Rd., Tucson, AZ 85715 / Fax: 520/325-7925

Th ank you for your generous support!

Th e purpose of the SR-PAC is to help elect candidates who will support the goals and objectives of NAELA. SR-PAC funds are used to make contributions to candidates for public offi ce. Th e contribution amounts listed are only suggestions; more or less may be contributed (subject to a limit of $5,000 per donor per calendar year). Th e amount given, or the refusal to give, will not benefi t or disadvantage a member. You may refuse to contribute without reprisal. Only members of NAELA may be solicited to contribute. We may not accept contributions from corporations, foreign nationals, federal government contractors, or by one person in the name of another person, nor may we accept contributions of more than $5,000 per calendar year from any one contributor. Contributions are not tax deductible. Federal law requires us to obtain and report the name, address, occupation and employer of each contributor who gives more than $200 in any calendar year.

NAELA Senior Rights PACContribution Commitment Form

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NAELA 20th Anniversary SymposiumBy Tim Nay, Esq. and Michael Gilfix, Esq., 2008 NAELA Symposium Co-Chairs

Ka ‘Ohana NAELA. Th e family of NAELA celebrated its fi rst twenty years and looked toward the next twenty from Maui, Hawaii, May 15-18, 2008.Th anks to the exceptional work of NAELA members,

NAELA staff , our wonderful conference faculty and of course, Maui in spring. Th e 20th Anniversary Symposium, NAELA’s fi nal symposium was rated higher by those who attended than any previous NAELA conference. Memories of Maui will endure over time.

Maui ’08 was the fi rst time in NAELA conference history that CD-ROM format for conference written materials was the default, rather than heavy binders. Our carbon footprint moved towards fl ip fl op dimensions. Upon registration, materials could be downloaded immediately and written materials were available for purchase for $80.00. Written and CD-ROM materials are currently available from NAELA.

NAELA’s long time audio recording producer, ADC Services, ADCTAPE@AOL.com, off ers CD and MP3 disc versions of all general and breakout session presentations. Th e MP3 version looks exactly like a CD, goes right

CONFERENCE COVERAGE

continued on page 22

Divided We Fail

Saul Friedm

an , recipien

t

of the Elder

Leadership

Award

Golf Tourn

ament

Diamond Sp

onsor

Rebecca Morgan

2222

Conference Coverage continued from page 21

into your computer’s disc drive, plays and you’re in Hawaii. You can burn CDs from the MP3 disc. Th e knowledge can be immediately integrated into your practice.

Keynote speaker Molly O’Mally, Senior Policy Analyst, Commission On Medicaid and the Uninsured, Kaiser Family Foundation reported the fi ndings and conclusions of a panel of major long-term care stakeholders and policy makers regarding Medicaid’s role in long- term care. We must raise awareness of the DRA’s unjust burden on little middle class seniors inside the Beltway.

Past NAELA President Becky Morgan and NAELA Fellow, pan dimensional being Robert Fleming presented, with ample humor, the latest Elder Law case update relevant to every NAELA member’s practice.

A highlight of the conference was attorney/clinical social worker Bill Eddy’s presentation, “Handling High Confl ict Personalities.” Th e insights and management strategies presented enable attorneys and staff to eff ectively deal with the most diffi cult and litigious individuals in Elder Law practice.

Pre-2008 general election aging and health policy insights were presented by Betsy Angevine, Morris Klein, Howie Krooks and Brian Lindberg. Potential outcomes in the Presidential and Congressional races and the eff ect on our clients were discussed in detail.

DRA implementation from a multi-state practitioner’s perspective—two years since implementation (in most states)—was explored by a panel including Sharon Rivenson Mark, CELA, John J. Rizzo III, Esq., Scott M. Solkoff , Esq. and Daniel O. Tully, Esq., moderated by Michael Gilfi x, Esq.

Gail Peterson, Ph.D. and Kim Peterson, MD, CMD, pioneers and visionaries in dementia assessment and treatment, returned as NAELA presenters with eye-opening emerging trends relevant to our clients and ourselves.

William G. Hammond, Esq. and Rick L. Law, Esq. shared their approaches to redesigning and marketing Elder Law practices post-DRA. Bill Hammond’s stories of his military veteran client’s experiences in WWII were especially poignant.

NAELA’s Ed Boyer, Esq. and Canadian Elder Law leader/NAELA member Laura Watts, Esq. presented a side of multi-national jurisdiction Elder Law practice seen increasingly as our clients move across borders.

Hawaiian Spirit

Run/Walk for Charity

Decked Out!

Saul Friedman receives the Elder

Leadership Award

2323

Each breakout session had four presentations rather than the traditional three, each with important insights for your practice. Th e Symposium Steering Committee intended to pack more meat into the conference than anyone could take in by attending alone. Many speakers of national prominence were fi rst- time NAELA presenters. Many were NAELA “old timers.” Evaluations were some of the most enthusiastic in NAELA conference history.

Th e “NAELA at 20” Run/Walk fundraiser, held at 6:00 a.m. on Friday of the conference raised $1,000 to support Na Hoaloha-Maui ( Hawaiian for “loving friends”), a Maui volunteer organization providing compassionate care to the elderly, chronically ill and disabled. Th e Th eresa Alessandra Russo Foundation Golf Tournament at the world famous Ka’anapali Golf Course raised $1,400 for the mission of the Th eresa Foundation, a core element of the heart of NAELA.

Above all, NAELA members from the north, south, east and west, Australia and Canada spent time together, sharing knowledge, wisdom and experiences advocating for and serving our clients. We all left beautiful Maui with a sense of greater commitment to our practices, our clients and the Elder Law movement, now in its second twenty years.

Th ose of us who put Maui ’08 together hope you will take advantage of the opportunity to share the wealth of knowledge in the written and audio materials. You will not be disappointed. Th anks for everyone’s eff orts.

2007-2008 Awards Board AwardsDonna R. Bashaw, CELA

Board of Directors 1997 –2008

Robert F. Brogan, CELABoard of Directors 2006 –2008

Martha C. Brown, CELABoard of Directors 2004 –2008

Reginald H. Turnbull, CELABoard of Directors 2004 –2008

Timothy L. Takacs, CELABoard of Directors 2004 –2008

President’s AwardG. Mark Shalloway, CELA

National Academy of Elder Law Attorneys2007-2008 President

President’s GavelCraig C. Reaves, CELA

National Academy of Elder Law Attorneys2008-2009 President

John J. Reagan Writing Award

Robert C. Anderson, CELA

President’s Recognition Award

Rebecca C. Morgan, Esq. Keynote Delivery

Roberta Flower

s, Robert Ande

rson,

and Rebecca M

organ

Theresa Foundation

24

Conference Coverage continued from page 23

2007-2008 NAELA

Outstanding Chapter Member

Awards

Arizona ChapterCraig A. Gordon, CELA

Connecticut ChapterElizabeth N. Byrne, Esq.

Florida ChapterEmma R. Hemness, CELA

Illinois ChapterHoward S. Berk, Esq.

Indiana ChapterRobert W. Fechtman, CELA

Maryland/DC ChapterMichael W. Davis, Esq.

Massachusetts ChapterSuzanne R. Sayward, Esq.

Missouri ChapterMichael C. Weeks, Esq.

New York ChapterBernard A. Krooks, CELA

South Carolina ChapterMitchell C. Payne

Texas ChapterG. Gaye Thompson, Esq.

Virginia ChapterHelen Cohn Needham CELA

Washington Chapter Lynn R. St. Louis, Esq.

24

Passing the Presidency

General Session

Swearing In

Session

25

VOLUME I—Thursday, May 15, 20081. Speaker Biographies

2. TAX SIG Breakfast: Discussion on MIDGTS (No Materials Submitted)

3. Advocacy/Litigation & Guardianship/Capacity SIG Breakfast: Discussion on Suggested Topics (No Materials Submitted)

4. Long-Term Care: The Future Role and Challenges for Medicaid • Molly O’Malley, MPP, Senior Policy Analyst—Henry J. Kaiser Family Foundation

5. 2008 Elder Case Law Update • Robert B. Fleming, CELA & Rebecca C. Morgan, Esq.

6. Which SNT, When & Why? • Bradley J. Frigon, CELA, JD, LLM (Tax)

7. End of Life: Law, Policy & Choices • Kathryn L. Tucker, JD

8. Can You Send Me a Medicare Set-Aside Trust Form? • John J. Campbell, CELA, MSCC

9. Ten Easy Steps to Grow and Market Your Elder Law Practice • Michael C. Hodes, Esq.

VOLUME I—Friday, May 16, 200810. Health Care SIG Breakfast - Should Aid in Dying Be Public Policy? (No Materials Submitted)

11. Practice Development/Practice Management SIG Breakfast—Running A Successful Elder Law Office: How to Improve your Bottom-Line Profits While at the Same Time Better Serving Your Clients • Timothy P. Crawford, CELA, CAP, Jeffrey J. Drach, CELA & David A. Dorfman, Esq.

12. Trusts and Special Needs Trusts SIG Breakfast—Incentive Trusts, Ethical Wills and Family Mission Statements (No Materials Submitted)

13. Handling High Conflict Personalities • William A. Eddy, LCSW, Esq.

14. Handling High Conflict People in Elder Law • William A. Eddy, LCSW, Esq. & Timothy Nay, MSW, Esq.

15. Good Ethics = Good Business • Roberta K. Flowers, JD, Rebecca C. Morgan, Esq. & Robert M. Morgan, Esq.

16. Why You Can’t Ignore Estate and Capital Gains Tax Exposure in Any Estate Plan-Drafting for Tax Flexibility • Steven E. Trytten, Esq., CPA, MBA

Hyatt Regency Resort & Spa ~ Maui, Hawaii ~ May 2008

17. The Top Worst Mistakes Attorneys and Trustees Make When Planning, Drafting or Administering Special Needs Trusts • Kevin Urbatsch, Esq.

18. Future of Elder Law & Ethnic Diversity, Life Long Learning • Marie F. Smith, BS (No Materials Submitted)

VOLUME II—Saturday, May 17, 200819. Speaker Biographies

20. Hot Topics Breakfast: Aging & Health in an Election Year (No Materials Submitted)

21. DRA Implementation – The Practitioner’s Response • Michael Gilfix, Esq., Sharon Rivenson Mark, CELA, John J. Rizzo III, Esq., Howard S. Krooks, JD, CELA & Daniel O. Tully, Esq.

22. Looking into the Crystal Ball: Emerging Trends for Dementia • Kim P. Petersen, MD, CMD & Gail J. Petersen, PhD

23. Lucy In the Sky with Diamonds: The Legal Life, Death and Afterlife of Anna Nicole Smith • Bruce S. Ross, Esq.

24. Bomb Proofing the Estate Plan to Anticipate and Avoid Litigation • Bruce S. Ross, Esq.

25. The DRA Volcano: What’s Important Now? • William G. Hammond, Esq. & Rick L. Law, Esq.

26. Emerging Trends in Guardianship Case Law & Capacity Planning • Donna R. Bashaw, CELA, Steven D. Fields, Esq. & Terry W. Hammond, Esq.

27. SNT’s, Medicaid & SSI in Divorce • Barbara S. Hughes, Esq. & Janet L. Lowder, CELA

28. Web 2.0 for Lawyers: How to Improve Your Online Identity, Communication Skills and Collaboration Results • Patrick J. Hindert, Esq.

29. Estate & Tax Planning with Annuities • Robert L. Wolff, CELA, L.L.M. (Tax)

VOLUME II—Sunday, May 18, 200830. Aging Snowbirds: Interjurisdictional Personal Planning Issues • Edwin M. Boyer, Esq. & Laura Watts

Name _________________________________________________________________________________

Firm Name ____________________________________________________________________________

Address _______________________________________________________________________________

City __________________________________State_____________ Zip ___________________________

Please charge my Master Card Visa AMEX Check Enclosed Card Account# _________________________Exp. Date____________ ___________________________

Signature ______________________________________________________________________________ Card Holder Name (Please Print) ___________________________________________________________

National Academy of Elder Law Attorneys • 1604 N. Country Club Road • Tucson, Arizona 85716-3102(520) 881-4005 phone • (520) 325-7925 fax • www.naela.org

Session Material Order Form

2008 Two-Volume Conference Manual__________ @ $195.00 per set…. $_____________

2008 Conference Materials on CD-ROM__________ @ $195.00 per set…. $_____________

Individual session(s) # _______________________

__________ @ $25.00 each......…. $ ____________

SubTotal ......................................... $_____________

NAELA Member Less 25% ......... $_____________

TOTAL ........................................... $_____________

2008 NAELA Symposium Materials Order Form

26

1. Long-Term Care: The Future Role and Challenges for Medicaid • Molly O’Malley, MPP, Senior Policy Analyst - Henry J. Kaiser Family Foundation

2. 2008 Elder Case Law Update • Robert B. Fleming, CELA & Rebecca C. Morgan, Esq.

3. Which SNT, When & Why? • Bradley J. Frigon, CELA, JD, LLM (Tax)

4. End of Life: Law, Policy & Choices • Kathryn L. Tucker, JD

5. Can You Send Me a Medicare Set-Aside Trust Form? • John J. Campbell, CELA, MSCC

6. Ten Easy Steps to Grow and Market Your Elder Law Practice • Michael C. Hodes, Esq.

7. Practice Development/Practice Management SIG Breakfast - Running A Successful Elder Law Office: How to Improve your Bottom-Line Profits While at the Same Time Better Serving Your Clients • Timothy P. Crawford, CELA, CAP, Jeffrey J. Drach, CELA &

David A. Dorfman, Esq.

8. Handling High Conflict Personalities • William A. Eddy, LCSW, Esq.

9. Handling High Conflict People in Elder Law • William A. Eddy, LCSW, Esq. & Timothy Nay, MSW, Esq.

10. Good Ethics = Good Business • Roberta K. Flowers, JD, Rebecca C. Morgan, Esq. & Robert M. Morgan, Esq.

11. Why You Can’t Ignore Estate and Capital Gains Tax Exposure in Any Estate Plan-Drafting for Tax Flexibility • Steven E. Trytten, Esq., CPA, MBA

12. The Top Worst Mistakes Attorneys and Trustees Make When Planning, Drafting or Administering Special Needs Trusts • Kevin Urbatsch, Esq.

Hyatt Regency Resort & Spa ~ Maui, Hawaii ~ May 2008

13. Future of Elder Law & Ethnic Diversity, Life Long Learning • Marie F. Smith, BS

14. DRA Implementation – The Practitioner’s Response • Michael Gilfix, Esq., Sharon Rivenson Mark, CELA, John J. Rizzo III, Esq., Howard S. Krooks, JD, CELA &

Daniel O. Tully, Esq.

15. Looking into the Crystal Ball: Emerging Trends for Dementia • Kim P. Petersen, MD, CMD & Gail J. Petersen, PhD

16. Lucy in the Sky with Diamonds: The Legal Life, Death and Afterlife of Anna Nicole Smith • Bruce S. Ross, Esq.

17. Bomb Proofing the Estate Plan to Anticipate and Avoid Litigation • Bruce S. Ross, Esq.

18. The DRA Volcano: What’s Important Now? • William G. Hammond, Esq. & Rick L. Law, Esq.

19. Emerging Trends in Guardianship Case Law & Capacity Planning • Donna R. Bashaw, CELA, Steven D. Fields, Esq. & Terry W. Hammond, Esq.

20. SNT’s, Medicaid & SSI in Divorce • Barbara S. Hughes, Esq. & Janet L. Lowder, CELA

21. Web 2.0 for Lawyers: How to Improve Your Online Identity, Communication Skills and Collaboration Results • Patrick J. Hindert, Esq.

22. Estate & Tax Planning with Annuities • Robert L. Wolff, CELA, L.L.M. (Tax)

23. Aging Snowbirds: Interjurisdictional Personal Planning Issue • Edwin M. Boyer, Esq. & Laura Watts

Please charge my Master Card Visa American Express Discover Card Account# _________________________________________________________________________

Exp. Date _________________________ 3-Digit Code (on back of card) __________________________

Signature ______________________________________________________________________________

Name _________________________________________________________________________________

Firm Name ____________________________________________________________________________

Address _______________________________________________________________________________

City __________________________________State_____________ Zip ___________________________

Daytime Phone _________________________________________________________________________

Educational Audio CD Recordings

POSTAGE: 1st CD include $4.75 ...................... $____________

Each additional CD $1.00 .............. $____________Maximum $16.00

Shipped by 1st Class/Priority Mail

AMOUNT DUE: ............................$ ___________US Funds

Payment Must Accompany Order

Make Checks Payable To: ADC Services69013 River Bend Drive, Covington, LA 70433

Online: ADCTAPE@AOL.COM To FAX Order: 985.892.9975

2008 NAELA Symposium Educational Audio CD Recordings Order Form

CDs are $12 each...SPECIAL—FOR EVERY 10 CDs PURCHASED, YOU’LL RECEIVE 1 COMPLIMENTARY THE COMPLETE NAELA INSTITUTE AUDIO SERIES, 21 CDs $220.00 OR 1 MP3 DISK $123.00

27

NAELA Member Benefit Program The National Academy of Elder Law

Attorneys’ (NAELA) Member Benefit Program provides special offers to NAELA members on a variety of products and services.

The program was formed to develop partnerships with companies willing to participate in a group-purchasing program that extends discounts to NAELA members.

You can look forward to receiving information directly from these vendors by contacting them for further information. NAELA will announce new partners as they are approved; meanwhile, we encourage you to take full advantage of this member service and reap the benefits of your NAELA membership!

NAELA does not imply warranties as to the products or services offered by Member Benefit Partners. It is recommended that NAELA members should assure themselves as to quality, integrity, suitability, and other relevant attributes.

AMERICAS LIFE STORIES 480-986-1203 www.Americaslifestories.com Product information: Capturing Lifes Stories is a simple, inexpensive, easy to use kit that guides anyone through the productive recording of his or her life experiences. Discount to Members: 10% discount, starting at $17.95

DHLMembers can rely on DHL’s commitment to guaranteed on-time delivery and customer service 24 hours a day, 7 days a week. To enroll and start saving, call 1-800-MEMBERS today to speak with a dedicated Member Service Representative, or visit www.1800members.com/NAELA Please consult www.dhl-usa.com for service availability. Product information: DHL Express is an air express and ground shipping company. Discount to Members: up to 25% on all of your express shipping; DHL Next Day, DHL 2nd Day, DHL Ground and International Express Services

STAPLES Click here for fax form to set up a NAELA account Nanette.Smith@staples.comwww.stapleslink.com Product information: Office supply program with access to over 80,000 product. Discount to Members: Up to 98% of manufacturer’s list price, depending on the product.

DOCUBANK 610-667-3524 www.docubank.comProduct information: Emergency storage and retrieval service for living wills and other advance medical directives. Discount to Members: 33% discount on fees (1yr. = $20, 5yr. = $60)Complimentary memberships to attorneys and all their staff.

HERTZ1-800-654-2200Product Information: With 7,000 locations in more than 150 countries, Hertz is able to offer special discounts on car rentals worldwide. Discount to

You can trust these companies to be responsive and

knowledgeable about NAELA

Give this handy desk reference to your office manager!!

Members: 10% discount on Hertz Standard Daily, Weekend, Weekly and Monthly Rates, 5% or greater discount on Hertz Leisure Daily, Weekend, Weekly and Monthly Rates. Call 1-800-654-2200 and mention Hertz Discount CDP# 1673984

INTERACTIVE LEGAL LegalSuiteTM (888) 315-0872www.legalsuite.comProduct information: LegalSuiteTM is a comprehensive collection of drafting tools: Elder Protection PlanningTM by Tom Begley, Andrew Hook and Stephen Silverberg (basic estate & Medicaid planning), Wealth Transfer PlanningTM by Jonathan Blattmachr & Michael Graham (a tax oriented system for trusts & estates), and Estate Planning EssentialsTM by Jonathan Blattmachr & Michael L. Graham (estate planning for the middle class). Discount to Members: 5%. Please mention code NAE01 when ordering.

KONICA MINOLTA BUSINESS SOLUTIONS 858.348.2207, ask for Genewww.kmbs.konicaminolta.usProduct information: Digital Copiers/Printers, Color Copiers, Color Printers and Fax Machines. Konica Minolta is a document imaging specialist helping you achieve the “Paperless Office”. Discount to Members: 40% off on equipment. Will extend Fortune 500 pricing on service agreements.

LEGAL RESOURCES, LLC 631-725-4778www.legalresourcesllc.comProduct Information: Senior Resource Guide Marketing System is an innovative marketing program that guides in creating a useful 22 page informative resource guide for those with long-term illness. Discount to Members: Fifteen (15%) to NAELA members.

PREMIER SOFTWARE 856-429-3010www.premiersoftware.com Product information: Installation and training of Time Matters and Elder Law Feature Package software for elder law practices. Discount to Members: 10% off on products* and services. (The 10% discount applies to the Elder Law Feature Package. The Time Matters product discount is still being negotiated.

THE GROWTH COACH419-503-0294j.beck@thegrowthcoach.comhttp://www.TheGrowthCoach.com/Coach/ 75443_28/Index.aspProduct Information: Optimize your practice by utilizing quarterly Strategic Retreats. The experienced coach/facilitator will guide participants through a proven set of processes and business content enabling participants to improve their focus, effectiveness, accountability, and Strategic Mindset®. Retreats are held regionally throughout the US and Eastern Canada. A phone/e-mail option is also available. Discount to Members: 20% discount on Strategic Retreats (in-person coaching) and on Coaching Club (phone/e-mail coaching). Please mention product code NAELA-JBA.

VSA, Inc.856-547-3500valerie.schlitt@vsaprospecting.comwww.vsaprospecting.com/centers-influence.htmProduct Information: VSA implements programs to build and expand Elder Law Attorneys’ base of professional referral sources. Through list research, targeted mailings and telephone calls, Elder Law Attorneys meet other professionals (assisted living facilities, discharge planners, etc.) who can refer business. Discount to Members: Ten percent (10%) to NAELA members

SUNBRIDGE407-445-6044Farnsworth@sunbridgenetwork.comwww.SunBridgeLegacy.comProduct Information: The SunBridge Legacy Builder Retreat is an intensive, hands-on, two-day workshop that teaches elder law attorneys, their staff members, and other advisors how to integrate their planning for the financial legacy with their planning for the “larger legacy of non-financial wealth” and how to elegantly and profitably weave legacy building into their marketing and client services. Discount to Members: $300 discount off the regular $997 price of the Retreat, a 30% savings. Net cost for NAELA members and staff: $697.

PRSRT STD.US POSTAGE

PAIDPERMIT 3178TUCSON, AZ

1604 N. Country Club Road, Tucson, AZ 85716-3102

For more information

visit the NAELA Website at

www.naela.org

InterContinental Kansas City at the Plaza401 Ward Parkway, Kansas City, MO 64112 Reservations: (866) 856-9717

Phone: (816) 756-1500

Guest Fax: (816) 756-1635

For Reservations call the InterContinental Kansas City

at the Plaza (866) 856-9717 and mention that you are

with the NAELA Institute to receive the special rate.

Reservations are on a fi rst-come, fi rst-served basis and the

group rate cannot be guaranteed after Friday, September

12, 2008. Be sure to make your reservations early!

Room Rate: $179 per night plus tax.

National Academy of Elder Law Attorneys

16