Attorney Blog

Adoption - Giving a Child a Forever Home

tammykeirn@lawwarsaw.com (Blog Author)57992 — Fri, 03 Feb 2012 08:00:00 EST

ADOPTION - Giving a Child a Forever Home

(By Tammy M. Keirn, Esq.)

Because of the complexity of international adoptions, this discussion is limited to the topic of domestic adoptions, and in particular those performed here in Indiana. There are different types of adoptions, though the process is only slightly different for each. A private adoption is between private parties, meaning that the Department of Child Services has not placed the child to be adopted with the adoptive parents. Such an adoption can be considered open or closed, based on whether or not the biological and adoptive parents have been identified to each other or have been kept confidential. A step-parent adoption is often the simplest, in that this type of adoption involves a step-parent adopting the child of his/her spouse. The spouse, being a biological parent, would retain his/her parental rights after the adoption is complete. The final type of adoption, a special needs adoption, typically takes place when the child has been made a ward of the Court or of the Department of Child Services and is in foster care. In most of these cases, the parental rights of the biological parents have been previously terminated by the Court as a result of the biological parents' neglect, abuse, inability to parent, or drug/alcohol use.

The first step in any adoption is matching or placing a child with the adoptive parents. Sometimes this happens because there is a family relationship or the biological and adoptive parents know each other. In other cases, an attorney, an adoption agency or the Department of Child Services matches the child with adoptive parents. Regardless of how the initial match or placement is made, an attorney must prepare the legal paperwork to file the adoption with the court. That paperwork will include consents to the adoption from all interested parties (which may be the biological parents, involved agencies, guardians, etc. who must consent by law). Unless parental rights of the biological parents have already been terminated, it is necessary (with few exceptions) to have the biological mother's consent to the adoption, which consent cannot be given by the mother until after the child's birth pursuant to Indiana law. In many situations the biological father's consent will also be necessary, with some exceptions. Another big step in the adoption process is completing the investigation and recommendation of a child placing agency, which is commonly referred to as the "Home Study". This process is very thorough and will involve criminal background checks, fingerprinting, medical checkups, home visits and other requirements. This investigation will inform the Court as to whether the adoptive home will be a safe and appropriate home for the child. If results are positive the adoption can be completed and a final hearing will be held by the Court.
So why should anyone adopt? Unfortunately, special needs children and older children in the "welfare system" are the hardest to place and get adopted, and there are lots and lots of adorable children with special needs right here in Indiana and in Kosciusko County that are looking for forever homes. You could change a child's life by opening your loving home! So be a foster parent or adopt a special needs child or an older child - for more information you can contact the Indiana Family and Social Services Administration at 1-888-25ADOPT or visit www.adoptachild.in.gov.

If you have additional questions about adoption, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Power of Attorney vs Guardianship

tammykeirn@lawwarsaw.com (Blog Author)73918 — Thu, 26 Jan 2012 08:00:00 EST

Power-of-Attorney vs. Guardianship

(By Tammy M. Keirn, Esq.)

            Power-of-Attorney and Guardianship are two very valuable, but very different, tools that can be used to authorize a person to make healthcare or financial decisions for another person.
            Power-of-Attorney (or POA) is a written document signed by an adult person (the principal) which authorizes another adult person (the agent) to make either financial or healthcare decisions for them. A POA can be effective and usable immediately by the agent named, or can be a “springing” power which is not effective or usable until the principal has been determined to be incapacitated. By law, a Healthcare Power-of-Attorney, authorizing an agent to make healthcare decisions for the principal, is effective only when the principal is no longer able to make their own healthcare decisions. A POA terminates at the death of the principal.
            Though POA’s are highly recommended by most attorneys, many adults do not have such documents in place. Some adults may not have the mental capacity to understand and sign (and thereby validly execute) a POA, and for those a Guardianship may be necessary.
            A Guardianship is a legal proceeding in which a Court determines whether or not a person is able to make personal and/or financial decisions for themselves. If a Court finds that an adult is incapacitated and is in need of a Guardian to make decisions for them, then a Guardian can be appointed by the Court. Because everything a Guardian does must be with the permission of and under the supervision of the Court, Guardianships can be very costly and can be a difficult process for the incapacitated person and that person’s family. For those reasons, Guardianship proceedings are typically a family’s last resort for their loved one, and commonly only sought if the person does not have the ability to designate an agent in a POA to make decisions for them.
            If you or a family member have additional questions about either Power-of-Attorney or Guardianship, need to update your estate plan to include a current Power-of-Attorney, or need assistance with a Guardianship proceeding, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Why You Probably Need More Automobile Insurance Coverage

billfawley@lawwarsaw.com (Blog Author)46522 — Thu, 05 Jan 2012 08:00:00 EST

The biggest obstacle we face in helping those who have been injured in motor vehicle accidents is the lack of sufficient automobile insurance coverage.
The sluggish economy and a massive advertising campaign by some insurance companies who sell minimum coverage policies has resulted in many drivers who have obtained only the minimum amount of coverage required by state law. That is not enough to protect you from catastrophic injuries you may suffer or cause.
On top of that, some Indiana motorists take the risk of driving with no automobile insurance at all. In light of that, it is very important for responsible drivers in our state to make informed decisions about their coverage. We recommend a discussion with your insurance agent to determine amounts of Liability insurance and Uninsured Motorist (UM) and Underinsured Motorist (UIM) coverage that would be appropriate for you.

Charitable Giving

tammykeirn@lawwarsaw.com (Blog Author)71306 — Thu, 15 Dec 2011 08:00:00 EST

Charitable Giving

(by Tammy M. Keirn, Esq.)

Charitable Planning by including a bequest or distribution in your Last Will & Testament or your Trust for your preferred charity is a great way to pass a significant amount of funds at the time of your death. Your estate planning attorney can assist you with this type of planning. Your estate or your trust can then receive a charitable exemption from Federal Estate Tax or Indiana Inheritance Tax at the time of your death for any amount which passes to a charity.

You can also make donations of cash or assets during your lifetime to your favorite charity. Donations can be made directly to a charitable organization, or some charities may have an endowment or agency fund at a local community foundation for the benefit of that charity. Donations made during your lifetime may qualify for a charitable deduction on your income tax returns.

Those that are not able to give funds or assets to charities during life shouldn’t assume that they cannot make a contribution to charities or non-profits of their choosing. Donating your time can make a tremendous difference to an organization. Though I am mentioning in this article some of the organizations I am involved in or knowledgeable about, there are numerous worthwhile organizations throughout Indiana that rely on participation by some donors as much as they rely on funds from other donors. The key is to get involved and support an organization that is meaningful to you. For example, the Salvation Army looks for volunteers to set up their red kettles and ring the bell for donations during the holiday season. Toys for Tots is a seasonal program as well, which can benefit from volunteers to collect and distribute toys each holiday season. Shelters for animals like the Animal Welfare League in Kosciusko County are always looking for volunteers to come and walk dogs, play with kittens, clean cages, or are looking for donations of goods like food, litter, blankets, towels, etc. Veterans’ organizations like the American Legion also seek volunteers for various projects including those benefiting the Indiana Veteran’s Home for those veterans needing nursing home care. United Way of Kosciusko County even has a website for matching volunteers with organizations in Kosciusko County that need volunteers to donate their time. Go to www.volunteerkosciusko.org for more information.

Many of these organizations have the same needs for volunteers year round, so remember volunteerism isn’t just for the holidays. Organizations that receive grant funds can often use volunteer hours as a demonstration of community support and involvement on grant applications as well. If you have additional questions or want to discuss charitable giving as part of your estate plan or donation of your time, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

What Unmarried Companions Need To Know About Estate Planning by Tammy M. Keirn, Esq.

tammykeirn@lawwarsaw.com (Blog Author)70300 — Thu, 01 Dec 2011 08:00:00 EST

What Unmarried Companions Need to Know About Estate Planning
(by Tammy M. Keirn, Esq.)

         It’s becoming more and more common for some adults to live together as an unmarried couple for various reasons. From a legal perspective, there can be various pitfalls that result.
        First of all, partners should be aware that unmarried companions cannot make health care decisions for each other, cannot have access to each other’s medical records and cannot participate in each other’s care or treatment without some type of written legal authority to do so. Spouses and adult children have some ability under the law to make healthcare decisions for a spouse or parent without legal documentation, but it is limited. Unmarried companions or partners need to have a properly drafted Healthcare Power of Attorney and/or a HIPAA authorization for release of medical records/information to make decisions and access medial information for each other. The same difficulty would arise with regard to accessing or managing individually owned assets without a Financial Power of Attorney appointing your partner and authorizing them to access your accounts or financial information.
         Secondly, unmarried companions may want to leave assets to the other at death. Indiana does not recognize common law marriage (though some other States do). If companions own assets jointly or have designated each other as beneficiary of individually owned assets, then those assets will pass to that joint owner or beneficiary by law. But individually owned assets (without a beneficiary designation) will pass according to the owner’s Last Will and Testament, or if none to the intestate heirs determined by Indiana law (related to the decedent by blood). Those blood relatives may not be the intended beneficiaries of that individual’s estate. A Last Will and Testament that is properly drafted by an attorney could save an unmarried companion from being left out in the cold, literally.
         Some people ask, can I do-it-myself either by handwriting a “Will” or “Power of Attorney” or by obtaining a form from the internet or an office supply store? The answer is usually, “you can, but it may not be valid or effective”. Sadly, many attorneys have been faced with family members or unmarried companions who bring in a handwritten note or a pre-printed fill in the blank Will form, signed by the decedent as their “Will”. In most circumstances, those “documents” aren’t worth the paper they are written on because they do not comply with Indiana law and are not properly drafted or executed. It can be devastating to the family member or unmarried partner who is relying on that “document” when they find out it is not valid.
         Last but not least, unmarried companions should be aware that assets passing to each other at death are subject to Indiana Inheritance Tax (except for some life insurance). Assets passing between spouses at death are exempt from inheritance tax, but assets passing between unmarried companions are subject to inheritance tax starting at a rate of 10%.
        See an attorney to discuss your particular needs, especially if you have an unmarried companion or partner whom you want to manage your assets, make healthcare decisions for your or whom you want to receive any part of your assets at death. If you or a family member have additional questions about this topic or any others, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Truck Accidents in Kosciusko County

billfawley@lawwarsaw.com (Blog Author)69095 — Thu, 17 Nov 2011 08:00:00 EST

Truck Accidents in Kosciusko County

by William S. Fawley, Esq.

There are almost 5,000 deaths annually in the U.S. that are attributed to truck accidents, including 100-150 in Indiana. The dangers are great in relatively rural towns like Warsaw that have a highway bypass like U.S. 30. Large trucks, highway speeds, and a series of traffic lights have proven to be a deadly combination.

Because trucks are so much larger than cars they present different challenges. They are harder to see around. They can't stop as quickly. Unfortunately, truckers are also usually in a hurry.

When trucks collide with passenger vehicles, the results are often catastrophic. Potential claims are large and will be vigorously defended by the trucking company's insurance carrier. Federal regulations will play a part in evaluating the actions of the truck driver and the trucking company. If you have been involved in a truck accident, you probably need the help of a personal injury lawyer.

How Does My Auto Insurance Work?

billfawley@lawwarsaw.com (Blog Author)68041 — Thu, 03 Nov 2011 08:00:00 EST

How Does My Auto Insurance Work?
by Bill Fawley, Esq.

There are six basic categories of coverage in the average auto insurance policy. They include bodily injury liability, medical payments coverage, property damage liability, collision, comprehensive, and uninsured/underinsured motorist coverage. What you don't know about your auto insurance could cost you a bundle! Listen into the broadcast or download our brochure entitled "Why You Probably Need More Auto Insurance Coverage" at www.lawwarsaw.com. You will find answers to the following:

- What is the theory behind auto insurance?
- What things am I covered for in my policy?
- What are the minimum insurance levels required by law in Indiana?
- Why doesn't the State require me to carry UM/UIM coverage?
- Why do most folks need more insurance?
- What are the dangers of minimum coverage?

Estate Planning for Young Families with Minor Children

tammykeirn@lawwarsaw.com (Blog Author)54033 — Thu, 27 Oct 2011 08:00:00 EST

Estate Planning for Young Families with Minor Children

(By Tammy M. Keirn, Esq.)

An "estate plan" is made with documents that give someone authority and instructions to make decisions for you regarding your medical care, care/support of children, and management and disposition of assets during life and after death. These documents commonly consist of a Will, Trust, Power-of-Attorney, Appointment of Healthcare Representative, or Living Will. But there are many variations which can be complex for those with high wealth or somewhat basic for those of average to low wealth.

Regardless of net worth, adults with minor children have additional considerations that should be part of their estate plan. For example, if both parents would die prior to the children reaching a responsible age, who would you want to be in charge of managing or holding assets for your children (a relative or a bank)? Would you want someone to use assets for your child's benefit until a certain age (i.e. pay for college, a first home, etc. till age 30) or just give them a lump-sum of funds at age 18 or 21? Who would you want to provide the physical care and custody of your children if both parents would die prior to children reaching age 18? And of course, if your child is disabled or has special needs of any sort, these issues extend beyond age 18 (and maybe for a lifetime).

The solution? Proper estate planning. These concerns can be planned for with the use of a Will or Trust that can instruct a Trustee or a Custodian to hold and use assets for the benefit of children. And the person you feel is best suited to provide the physical care and custody of your children can be designated in your Will to serve as the Guardian of your children.

Whether your net worth is $10 or $10 million, if you have minor children, you should discuss all these issues with your attorney when putting together your estate plan. And, keep in mind that a proper estate plan takes time to prepare. So be sure that your attorney spends an adequate amount of time with you discussing your concerns and options and satisfies your questions. And be sure to give your attorney plenty of time to prepare your estate plan.

If you have additional questions about Estate Planning and what is best for you and your family (whether young or elderly, with or without children), please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Are You Going Green? Here Are Four Reasons Not To Go Completely Paperless

tammykeirn@lawwarsaw.com (Blog Author)47052 — Thu, 20 Oct 2011 08:00:00 EST

   “Going green” is a growing way of life for us all. Going paperless is great for the environment and our pocketbooks since some businesses, like banks, utilities and credit card companies, give incentives or discounts for going paperless. But here are four good reasons, from a legal perspective, not to go completely paperless at home.
    There are two things in life which are unavoidable and create the need for a good paper trail. One of those is death. At death there is almost always a need for someone to pick up where you left off and settle or manage your affairs. If your family can’t find your records, bills or assets, or if you have gone paperless and haven’t kept paper copies creating a paper trail or some “bread crumbs” to get your family started on the search for your records, then they are sure to be faced with the very difficult challenge of discovering your assets and debts.
   Another unavoidable fact of life . . . taxes. Though electronic filing of income taxes is now the norm and is sometimes required, it’s important to have hard copies of your tax documents. In some situations, if you have easily accessible and very thorough online/computer generated copies you may be safe, but occasionally you may need original, signed tax returns to document your income. Also, supporting documentation is required for many types of income tax deductions or credits. Although, you may not have to mail it into the IRS/IDR with your tax returns anymore, you better have it if you get audited. Keeping paper copies of those important documents can be imperative.
    Two other things that most of us are likely to encounter in life (no matter how hard we may try to avoid them) are attorneys and computer/technology failure. Some attorneys (myself included) cringe at the thought of their offices and their clients going paperless. Without a paper trail or a properly maintained and easily accessed set of online/computer records, it’s hard for attorneys to assist clients and make their case. Computers and other types of technology are great tools for the most part. Technology can make our lives easier, help us organize and help us avoid a lot of clutter in our homes. But, simply put, computers can crash! If you don’t have a backup of your information, records and files, that information can be lost in an instant and you are then faced with the difficult (and sometimes impossible) task of recreating your online/computer generated or stored information and records. So you should always have a backup and a backup to your backup. At minimum have a backup of your computer’s hard drive and keep a paper copy of your online passwords and usernames along with your important original documents (social security cards, birth certificates, tax returns, deeds, life insurance policies, etc.).
    If you or a family member have additional questions about this topic or any others, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Outrunning the Ambulance Chasers

billfawley@lawwarsaw.com (Blog Author)66208 — Thu, 06 Oct 2011 08:00:00 EST

Bill Fawley wrote Outrunning the Ambulance Chasers to provide free information about the personal injury claims process.

When you finish the book, you...
- Will be able to intelligently begin the process of determining whether or not you have a personal injury claim.
- Will know what to do at the scene of an accident.
- Will understand more of the basic terms of your auto insurance policy and how the policy works.
- Will know the easiest and cheapest way to protect yourself and your family from the potential devastating financial loss that can occur when you are injured or it you cause catastrophic injuries to others.
- Will know how to guard against the tactics employed by the insurance industry after you have been injured in an accident.
- Will understand the issues to consider in determining whether or not you need to hire a lawyer.
- Will know how to go about choosing a lawyer if you need one.
- Will know what to expect from a personal injury lawyer if you hire one.
- Will know who is behind the "tort reform" movement in this country.
- Will know how to keep from wrecking your claim at the doctor's office.
- Will understand more about the fees charged by personal injury lawyers.

Why Write a Book About Personal Injury?

billfawley@lawwarsaw.com (Blog Author)65687 — Thu, 29 Sep 2011 08:00:00 EST

Why Write a Book About Personal Injury?
by William S. Fawley, Esq.

The circumstances surrounding an injury can be very traumatic. When you get hurt you need answers, and you need them right away. Outrunning the Ambulance Chasers is designed to provide you with some of the information you need BEFORE YOU GET INJURED.

I wrote the book primarily because of insurance companies and lawyer advertising. After an accident occurs, insurance companies try to take advantage of people before they have a chance to speak with anyone about the topics covered in the book. Those companies turn the claims process into a war, and I want you to have a fighting chance to win it.

Lawyer advertising is a MESS! It has made it harder, not easier, to choose a lawyer when you are injured. Look at the Yellow Pages. Almost every lawyer claims to practice PERSONAL INJURY LAW, but there is no way to distinguish between lawyers in the ads. They are all the same. Television ads are even worse. Lawyers are becoming more aggressive in their attempts to attract business. Many bombard potential clients with outrageous messages using questionable tactics. When you finish this book, you'll feel better about your ability to decide whether or not you need a lawyer, and if necessary, how to find the right one.

Silent Victims of Substance Abuse

tammykeirn@lawwarsaw.com (Blog Author)64274 — Fri, 09 Sep 2011 08:00:00 EST

Silent Victims of Substance Abuse
(by Tammy M. Keirn, Esq.)

Meth use, production and dealing is on the rise in our community. Related stories are in the news daily and it's on everyone's mind. In addition to those that fall victim to the addiction of Meth (and other drugs and alcohol as well), there are always silent victims that we don't hear about who are affected. Those are the family members of addicts - their parents, siblings, spouses, friends, neighbors, landlords, etc. But most significantly affected are the minor children of those that are using Meth or other drugs or alcohol.
There are various levels of addiction or involvement with meth, but in some of the worst case scenarios we hear about a mother or father of minor children may be arrested or incarcerated and it's often wondered what happens to minor children whose custodial parent is arrested for use, production or dealing of meth or other drugs.
In many cases, emergency removal or detention of minor children by the local Department of Child Services is the first step in the process. Temporary placement of those children is the next immediate need. Sometimes children are temporarily placed with family members if it is safe to do so. If no family member is available or safe for the children, then they will be placed in foster care with licensed foster parents. Very soon thereafter, court proceedings are often initiated by the Department of Child Services to obtain a court order for wardship of the children. That proceeding is referred to as a "child in need of services" proceeding. Services like counseling, addiction therapy and other treatments are usually offered to the parents and children involved. Unfortunately, if children are in foster care for a significant time and parents have not cooperated with services or made their home safe for the children to go back home then the Department of Child Services may file a proceeding to terminate the parent-child relationship.
Sadly, these issues affect our whole community, not just those families stricken by addiction. Community members can get involved by volunteering to become a Court Appointed Special Advocate (CASA) or supporting the local CASA program. Another way to help these children in need is to become a foster parent or consider adopting a child who is in the wardship of the Department of Child Services. Many older children spend years waiting and hoping to find a forever family who will adopt them.
If you suspect child abuse or neglect (due to substance abuse or otherwise) call your local sheriff's department or call the child abuse hotline: 1-800-800-5556. And if you suspect drug or meth use, dealing or production, you should call your local sheriff's department.
If you or a family member have additional questions about this topic any others, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Things to Do After the Death of a Loved One

tammykeirn@lawwarsaw.com (Blog Author)50575 — Fri, 02 Sep 2011 08:00:00 EST

Things to Do After the Death of a Loved One

(By Tammy M. Keirn, Esq.)

The time shortly after the death of a loved one can be very difficult for families who are grieving and trying to handle the affairs of their loved one. During that time, there are a few basic things that family members should do or be aware of. First and foremost, get through the funeral and take the necessary time to grieve. The funeral home can also be a great help to families in this time of need. The funeral home will usually take care of ordering death certificates, notifying the Social Security Administration and Veteran's Administration if benefits were being received by the decedent, and will sometimes assist with making claims for life insurance benefits to pay the funeral bill.

If the decedent lived alone, it is important to secure his/her residence, safeguard any personal property or valuables in the home, and collect any mail as it comes in. Keep in mind that it is not necessary (and may not be possible) to immediately pay outstanding bills out of the decedent's checking account. Most creditors realize that it may take a few weeks or more to get access to the decedent's funds. It is usually a good idea to wait to pay any of the decedent's bills until after the family has spoken with an attorney, since some bills may not be enforceable or legitimate claims against the decedent's assets. Collecting important documents and information like a Will or Trust, Titles to personal property, Deeds to real estate, account statements and unpaid bills, is also important to do. That information should be gathered and taken to an attorney to discuss what, if any, estate or trust administration is necessary and whether any tax returns will be required.

Lastly, it is extremely important to meet with an attorney that is knowledgeable regarding estate or trust administration or probate after the funeral has occurred and once you have gathered the decedent's important documents. Though many families seek the services of the attorney that drafted the decedent's Will or Trust, the family is free to contact and work with an attorney of their choice. Because an estate or trust administration can become complicated, it is more important to seek or use the services of an attorney that is experienced in this area of law and that you are comfortable with and trust.

If you have additional questions about things to do after the death of a loved one or have recently lost a loved one and have questions, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Back to School Safety

billfawley@lawwarsaw.com (Blog Author)61969 — Thu, 11 Aug 2011 08:00:00 EST

Back to School Safety
by William S. Fawley, Esq.

It's hard to believe, but it's time to go back to school! It's time to focus again on our shared goal of getting the kids safely to and from school.

How can you help?

1. Educate yourself regarding how school affects your commute. What is changing for you? When and where might you encounter buses, high volumes of teen drivers, or scores of young pedestrians?
2. SLOW DOWN! - Be prepared to stop for buses and pedestrians. Follow instructions and signs in school zones.
3. PAY ATTENTION - School children are distracted. They don't always pay attention and they do unpredictable things. You must keep your own distractions to a minimum.

Adults Now Included in Indiana Texting Ban

billfawley@lawwarsaw.com (Blog Author)61222 — Tue, 02 Aug 2011 08:00:00 EST

Adults Now Included in Indiana Texting Ban

Effective July 2011 Indiana became the 32^nd state to ban texting while driving for all ages. Prior to that date a statewide ban was in place that applied only to drivers 18 and under.

While some will applaud this measure as long overdue in the fight against distracted driving, others have pointed out that the texting ban itself is probably unenforceable. The main problem noted is that the legislation prohibits police officers from confiscating the device allegedly used to text to confirm a violation or to be used as evidence. How will a violation of the texting ban be proven? Convictions will probably be rare even with the ban in place. Hopefully the publicity about the new law will remind some people that they should not text and drive.

What You Need to Know When Your Teen Starts Driving

billfawley@lawwarsaw.com (Blog Author)61255 — Tue, 02 Aug 2011 08:00:00 EST

Tips for Parents of New Teen Drivers

by Attorney William S. Fawley

Unfortunately, a portion of the work I do as a personal injury lawyer is initiated by poor decisions or mistakes made by teenage drivers. Statistically, teenagers are the group most likely to be involved in a motor vehicle crash. The thought of a new teen driver in the house can be scary, but taking the following steps while your child is learning to drive can make the process more enjoyable and successful.

1) Learn the rules - they can be found at http://www.in.gov/bmv/index.htm

2) Set a good example - your teen will probably drive a lot like you drive!
3) Teach your child some basic geography - they will feel better about themselves if they don't have to use a GPS system to locate common destinations.
4) Get comfortable in the passenger seat - the thing your new driver needs most is practice, practice, practice.
5) Set a policy about loaning out the vehicle - your child loaning out your vehicle to the wrong person can cause a lot of headaches.
6) Take the driver's training process seriously - if it is not important to you, your child might not think it is important for him.
7) Treat riding like serious business - many teens are injured severely as passengers because they made a bad choice about whom to ride with.
8) Contact your insurance agent - although rates will go up do not hide the fact that you have a new driver in the house.

How to be an Effective Juror

billfawley@lawwarsaw.com (Blog Author)60818 — Fri, 29 Jul 2011 08:00:00 EST

Tips on How to be an Effective Juror

by Attorney William S. Fawley

If someone isn't smart enough to get out of jury duty, you don't want them on your jury" or so goes the old joke. It isn't very funny.

The right to a jury trial is an important one originating in both the federal and Indiana constitutions. Serving on a jury is a serious matter. We at Miner & Lemon hope that when you are called for jury duty in matters both large and small, you will undertake the duty/privilege with respect. Someday your property, or even you liberty, could be in the hands of a jury.

What Should I Do After a Motor Vehicle Accident

billfawley@lawwarsaw.com (Blog Author)58811 — Wed, 06 Jul 2011 08:00:00 EST

by William S. Fawley, Esq.
Thankfully, most of us do not have a lot of experience when it comes to reacting to motor vehicle accidents. What should you do in the moments immediately following an accident?

1. Stop! Some people panic and leave the scene.
2. Tend to the injured. There is an affirmative duty to determine need and render reasonable assistance.
3. Contact the authorities. Call the city policy if the accident occurs in the city limits. If not, contact the sheriff's department
or the state police.
4. Cooperate with the authorities. Follow instructions and provide required information.
5. Get medical treatment if necessary.

How about in the days following the accident?

1. Notify your own insurance company. You could forfeit benefits by failing to notify promptly.
2. Send a report to the Bureau of Motor Vehicles.
3. Cooperate with your doctors. See our brochure "Eight Ways to Wreck Your Claim at the Doctor's Office."
4. Document your injuries/losses.
5. Contact a lawyer. You may need help if the insurance companies involved are not treating you fairly.

Probate/Estate Administration

tammykeirn@lawwarsaw.com (Blog Author)58560 — Fri, 01 Jul 2011 08:00:00 EST

Probate/Estate Administration

(By Tammy M. Keirn, Esq.)

Many people hear the word "probate" and instantly think of long court proceedings, family battles and exorbitant costs. But probate is normally not the monster many people think it is. The actual, legal act of "probate" is the procedure by which a Last Will and Testament is proved to be valid or invalid. The act of probating a Will is simply filing the Will with the Court and allowing the Judge to decide if it is valid or not. A Will should be filed with the probate court of the county where the decedent was a resident. If a decedent has a valid Will at the time of his/her death, they are said to have "died testate", or if the decedent did not have a valid Will then they are said to have "died intestate".

Probate Administration or Estate Administration is what most people are actually referring to when they use the term "probate". Administration of an estate is the handling of a deceased person's assets and debts or the winding up of that person's affairs. Estate administration can be informal or formal depending on the nature and value of the decedent's assets. If a decedent owned assets in his/her name alone (which didn't have a beneficiary designation) that have a total value of less than $50,000.00 than Indiana law allows the decedent's beneficiaries to bypass the formal administration process and use a Small Estate Affidavit to transfer those assets. There is a forty-five (45) day waiting period before the Small Estate Affidavit may be used to transfer those assets, but the cost savings can be significant. Of course, if the decedent's assets total more than $50,000.00 a formal estate proceeding is necessary (with few exceptions). A formal estate proceeding with the court can be administered "unsupervised" or "supervised" depending on various factors like whether the beneficiaries get along, the nature and value of the decedent's assets, whether the estate will be solvent or insolvent, etc. Practically, the biggest factor is whether the beneficiaries get along with each other.

Because the path to take to administer a decedent's estate varies greatly based on a lot of factors, it is important to see an attorney who is experienced in handling estate administrations and trust administrations. An attorney can determine the proper path to take, what steps must be taken and the proper timing in which to take those steps. Though many families seek the services of the attorney that drafted the decedent's Will or Trust, the family is free to contact and work with an attorney of their choice. Because an estate or trust administration can become complicated, it is more important to seek or use the services of an attorney that is experienced in this area of law and that you are comfortable with and trust.

If you have additional questions about probate administration or estate administration or have recently lost a loved one and have questions, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Business Financing

chadminer@lawwarsaw.com (Blog Author)57364 — Thu, 16 Jun 2011 08:00:00 EST

Business Financing
by Chad M. Miner, Esq.

Every new business needs a number of resources to be successful, but one of the most important is capital. There are several ways for a new business owner to acquire the necessary funds. Typically, these funds will be received from the owner him or herself, from a financial institution, or from an investor or a collection of investors.
Of course, there are advantages and disadvantages to each potential source of funding. Contributions made by the owner allow control to be kept, but may increase risk and hinder the ability of the business to expand. Bank financing and taking on investors are both effective strategies for increasing the amount of available capital, which allows more rapid expansion of the business. However, bank financing also saddles the business with a debt obligation that must generally be paid upon on a monthly basis, and taking on investors may result in some loss of control over business decisions.
For more information about the options available for financing your business, please feel free to contact us

Start Your Own Business

chadminer@lawwarsaw.com (Blog Author)56749 — Thu, 09 Jun 2011 08:00:00 EST

Start Your Own Business
by Chad M. Miner, Esq.

According to Ronald Reagan "Entrepreneurs and their small enterprises are responsible for almost all the economic growth in the United States." But how do you go about becoming an entrepreneur? To begin you have to know what you want to sell, who you will sell it to, and who is going to help you. After you have answered these questions you will need to decide how your business will be structured. Your business will probably be a sole proprietorship, a partnership, a limited liability company (LLC), or a corporation.

Currently, the most popular form is the LLC, and with good reason. The LLC structure provides protection against personal liability (which means that your personal assets will not be on the hook in the event that your business gets sued), but without requiring the high degree of formality and administrative rigor that is typical of the corporate structure. Additionally, the LLC structure allows for the maximum amount of flexibility in terms of taxation. By default a single-member LLC will be taxed as a sole proprietorship and a multi-member LLC will be taxed as a partnership; however, any LLC can elect to be taxed as a C corporation or as an S corporation. Decisions with regards to tax issues can be complicated, but making the right decisions can save you money.

If you would like to start your own business and need help getting started, please contact us.

Boating Laws and Responsibilities

billfawley@lawwarsaw.com (Blog Author)56174 — Wed, 01 Jun 2011 08:00:00 EST

Boating Laws and Responsibilities
by William S. Fawley, Esq.

It's that time of year again! The recently arrived summer weather means that our counties many wonderful lakes will soon be teeming with boats and personal watercraft (PWC) of all shapes and sizes.

Many of the laws and responsibilities that apply to our motor vehicles have similar counterparts in the boating world. Don't forget the proper licensing and registration of your vessel and its drivers. Make sure the vessel has the required safety equipment. Do everything you can to prevent collisions in the water, and make sure to follow the proper procedures if you have an accident. Don't drink and drive your boat!

Is your boat insured? Contact your agent to make sure you have the coverage you want. You need the same protection when you are on the water that you have when you are on the road.

Summer Driving Challenges

billfawley@lawwarsaw.com (Blog Author)55839 — Thu, 26 May 2011 08:00:00 EST

Summer Driving Challenges
by William S. Fawley, Esq.

Because severe snowstorms can bring the whole community to a screeching halt we focus on extreme winter driving safety tips. Actually, there are many more changes and challenges that affect driving safety in the summer when the weather warms up.

Fog, rain, storms and related damages, and renewed plant life create a new set of weather challenges. Children, walkers, and joggers pose a new set of pedestrian challenges. Motorcycles, bicycles, scooters, lawnmowers, farm implements and increased volume of travel by the Amish intensify the vehicle challenges and make sharing the roadway more important. Pets, farm animals, and nocturnal animals abound and pose their own set of obstacles to summer drivers. Potholes and road construction projects abound.

To top it off, we all seem busier. Total miles driven will increase in the summer. BE CAREFUL! It's warmer out there on the road - but it's not any safer.

Double Dipping: What's the Deal with Death Taxes?

tammykeirn@lawwarsaw.com (Blog Author)55429 — Thu, 19 May 2011 08:00:00 EST

          In addition to federal, state and local income taxes we pay on the income we earn and the interest or income gained on investments, assets we own at the time of our death are also subject to death taxes. The two types of death taxes that affect residents of Indiana are the Federal Estate Tax and the Indiana Inheritance Tax, both due by nine (9) months following the date of death. Any interest in any type of property that an individual owns at the time of death is subject to death taxes (with few exceptions), although a certain amount of assets are exempted from the tax and there is an unlimited deduction or exemption for assets passing to a spouse or to a charity.

           The federal estate tax is imposed by the federal government on the assets owned by a decedent. For those decedents who die in 2011 or 2012, up to $5 million in assets will be exempted from the federal estate tax, with the tax rate topping out at 35%. Unfortunately, unless Congress acts to extend those tax provisions, for those dying in 2013 the federal estate tax is scheduled to come back with a vengeance. Decedents who die in 2013 will only have a $1 million exemption with the tax rate topping out at 55%.

           In Indiana and only a handful of other states, an inheritance tax is also imposed on assets that transfer to a beneficiary at or because of the death of an individual who resides in Indiana or a non-resident who owns assets located in Indiana. The exemption amount and tax rate is based on the relationship of the particular beneficiary receiving the asset to the decedent. There are three different exemption amounts for three classes of beneficiaries: Class A beneficiaries (lineal ancestors and descendents, step-children and step-grandchildren) receive a $100,000 exemption; Class B (siblings, son/daughter-in-law, nieces/nephews) receive a $500 exemption; and Class C (any one else) receive a $100 exemption. The tax rates are progressive and are different for each class of beneficiary, with the tax rate for a Class A beneficiary ranging from 1-10%, Class B ranging from 7-15%, and Class C ranging from 10-20%.

           There are some estate planning tools for reducing federal estate tax and Indiana inheritance tax and the burden those taxes can have on your family. Planning ahead is essential, so talk to an estate planning attorney about your particular circumstances and what is best for you and your family. For more information, contact MINER & LEMON, LLP by phone at (574) 268-9911 or toll-free at (800) 569-3903 or email me at tammykeirn@lawwarsaw.com .

Trust Planning: You Name It, There's a Trust for That

tammykeirn@lawwarsaw.com (Blog Author)54457 — Wed, 04 May 2011 08:00:00 EST

Trust Planning: You Name It, There's a Trust for That

(By Tammy M. Keirn, Esq.)

"Trust Planning" is basically estate planning using trusts. An "estate plan" is made with documents that give someone authority and instructions to make decisions for you regarding your medical care, care/support of children or other beneficiaries, and management and disposition of assets during life and after death. A variety of trusts can be used as part of an estate plan.

A "trust" is a contract, so to speak, in which you agree in writing that a trustee (which you designate) will manage or handle your assets for the benefit of a beneficiary (which can be you or someone else) for a length of time (which you specify). The terms of the trust are the instructions for your trustee.

There are many different types of trust that exist or can be used as part of your estate plan in any combination. Some of the most common types are as follows: a revocable living trust (benefits you during your lifetime and benefits your beneficiaries at your death); a spendthrift trust (holds funds for your beneficiary who may need protection from creditors or him/herself); common pot trust (use it or lose it - holds funds for use by beneficiaries for a specific purpose within a certain time frame); special needs trust (holds funds for a disabled beneficiary to be used for supplemental needs while still allowing him/her to qualify for public benefits); pet trust (holds funds for care of a pet after your death, and at pet's death funds can be paid to a person or charity); charitable trust (many variations - holds funds for the benefit of a charity and may also benefit family members or other individual beneficiaries).

Not everyone needs a trust, but trusts aren't just for "rich people" either. Whether your net worth is $25,000 or $25 million, you might benefit from having a trust as part of your estate plan depending on your circumstances and your objectives. Because trusts are not "one-size-fits-all", it's very important to meet with an attorney who is knowledgeable about trusts and will take the time to discuss your personal needs and intentions.

If you have additional questions about Trust Planning and what is best for you and your family, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

O.W.I., Operating While Intoxicated

mikeminer@lawwarsaw.com (Blog Author)52608 — Wed, 06 Apr 2011 08:00:00 EST

O.W.I., OPERATING WHILE INTOXICATED

Operating a vehicle while intoxicated has three elements: Operating, A Vehicle, While intoxicated. Most OWI charges result from someone driving a vehicle while under the influence of alcohol. However, an OWI can result from a person being under the influence of drugs, including prescription medications. Indiana statutes define a vehicle as "a device in, upon, or by which a person or property is or may be transported or drawn upon a highway." It does not require a motor. It is possible to be arrested for an OWI while driving a vehicle off road. There are two different forms of OWI. One is the effect, that is a person is "under the influence" or is suffering from "an impaired condition of thought and action." The second is often referred to as a "per se" violation and simply provides that if the State can show by a breath or blood test that the you had a specified concentration of alcohol in your blood when you were operating a vehicle.

If you have additional questions, please feel free to contact me for more information. I can be reach by email at mikeminer@lawwarsaw.com, by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Radio Show When Bad Things Happen to Good People

mikeminer@lawwarsaw.com (Blog Author)52119 — Wed, 30 Mar 2011 08:00:00 EST

When Bad Things Happen to Good People

by Michael L. Miner, Esq.

The vast majority of people are good law-abiding citizens. However, occasionally even these people find themselves in unfortunate situations that result in them getting arrested. One of the most common situations people can find themselves in is an arrest for operating while intoxicated or OWI. There are a few other less common situations, such as allegations of child abuse, battery or mishandling of funds that could lead to an arrest. If you find yourself in one of these situations, the officer will want to talk to you; however, you may or may not want to and your 5^th Amendment privilege is one to consider here. When the officer says "Anything you say can and will be used against you," he means it and it will be used against you! Therefore, you should consider talking with an attorney prior to talking with the officer. Many individuals just want to explain themselves, but in doing so only make matters worse.

"Anything you say can and will be used against you," is part of the Miranda Rights reading. If an officer needs a statement from you, then he will read advise you of your Miranda Rights. However, the officer is only required to do this if he needs your statement. Many people get confused by this issue.

Once arrested the officer will handcuff you, transport you to the station for processing (fingerprinting and picture) and place you in a jail cell. If the arrest was for a more common crime, the judge will have set out a bond schedule and you may be able to bond out of jail. By bonding out you assure the court that you will appear for future court dates. You can post a cash bond or go through a bondsman. Before leaving the jail you will be given a court date for your initial hearing. At you initial hearing, the judge will make sure that you understand what you are being charged with, that you understand your rights, and find out if you plan to hire an attorney or if you need a court-appointed attorney. Also, the Judge will advise you of future court dates. The final outcome of each situation is a bit different depending on the circumstance involved.

If you have additional questions, please feel free to contact me for more information. I can be reach by email at mikeminer@lawwarsaw.com, by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Indiana's Medical Malpractice Act

billfawley@lawwarsaw.com (Blog Author)51696 — Thu, 24 Mar 2011 08:00:00 EST

Indiana's Medical Malpractice Act
by William S. Fawley, Esq.

To some extent claims against medical providers are similar to claims against anyone else; for instance, a negligent driver. To prove the case you must show that the driver acted unreasonably (was negligent). In a claim for medical malpractice a claimant must show that the medical provider provided substandard care (was negligent).

In another way, claims against those in the medical profession are subject to a different set of rules than other claims. In a response to the myth that frivolous litigation against doctors was the cause of rising health care costs the state legislature devoted itself to the task of placing barriers in the path of those injured by preventable medical errors. The result is the Medical Malpractice Act. It places procedural steps and damage caps on claims against medical providers that do not apply to other types of claims. It makes those claims more time consuming and expensive while at the same time reducing the benefits available to those who suffer injuries or even death.

The Medical Malpractice Myth

billfawley@lawwarsaw.com (Blog Author)51291 — Fri, 18 Mar 2011 08:00:00 EST

The Medical Malpractice Myth

People will start to believe almost anything if they are told it over a long period of time. That is what has happened with regard to the topic of medical malpractice. Half-truths and outright falsehoods have prevailed in a very aggressive information campaign by insurance companies and some politicians. A very informative book written in 2005 by Tom Baker entitled The Medical Malpractice Myth sets the record straight on the myth in several of its forms, including the following:

Myth #1 There aren't very many medical errors committed in the U.S.

Fact: There is a medical malpractice epidemic in the U.S. Research conducted by doctors themselves has revealed that an average of 98,000 people die annually as a result of substandard medical care. Therefore, the carelessness and lack of attention of medical providers leading to preventable medical errors causes twice as many deaths as motor vehicle accidents.

Myth #2 Medical malpractice claims are the cause of rising health care costs

Fact: The numbers do not support that. Medical malpractice insurance makes up only somewhere between 1% and 2% of health care costs.

Myth #3 Doctors routinely get sued by their patients for for every little mistake they make

Fact: Claims for medical malpractice continue to decrease. The Indiana Department of Insurance reports that there were less than 900 claims filed annually in the entire state over the last three years. Research by doctors themselves shows that only one out of every ten incidents of medical malpractice actually results in a claim being filed. Most medical providers are not plagued by payouts on medical malpractice claims. Records show that 82% of doctors have NEVER made a malpractice payment or had one paid on their behalf.

Myth #4 There are too many frivolous suits being filed against doctors

Fact: In Indiana there is almost no such thing as a frivolous lawsuit. Attorneys could not afford to file them. Insurance companies won't pay them. Juries will not award anything for them. because no reasonable attorney would file a claim without having it reviewed by a doctor, the group most responsible for deciding whether a claim has any merit are the doctors themselves, not the lawyers.

Myth #5 Juries sympathize with patients who suffer injuries over the doctors who cause injuries

Fact: It has been found that juries are biased - but in favor of doctors! When independent
doctors reviewed claims that went to a jury, half of the claims that the reviewing doctors thought should have been decided for the patients were actually decided in the doctors favor by the jury. That is why some medical malpractice claims are still defended in court after a medical review panel of doctors find that the doctor committed malpractice. Doctors and insurance companies who defend them know that the doctor has a better change in front of a jury then he does in front of a panel of doctors.

Special Needs Trusts

blog@www.lawwarsaw.com (Blog Author)50237 — Fri, 04 Mar 2011 08:00:00 EST

Special Needs Trusts

By Tammy M. Keirn, Esq.

A “trust” is a contract, so to speak, in which a person (called the Settlor or Grantor) agrees in writing that a Trustee (designated by the Settlor or Grantor) will manage certain assets owned by the trust for the benefit of a Beneficiary. The terms of the trust are the instructions for the Trustee.

A special needs trust (also known as a “supplemental needs” trust) is set up for a person with disabilities (or special needs) to supplement any benefits the person may receive from public assistance programs, like Medicaid, Supplemental Security Income (SSI), TANF, or HUD/Section 8 rental assistance, among others.

A special needs trust can hold funds for a disabled beneficiary (received from lawsuit settlements, lump sum back-payments from social security, gifts, or inheritances) and enable them to become eligible for or maintain their eligibility for public assistance benefits. If a special needs trust is properly drafted, the funds will not be considered to belong to the beneficiary or be available to the beneficiary in determining eligibility for public benefits. Public assistance benefits only provide for minimal basic support, and many disabled beneficiaries have additional needs that those public benefits do not cover or provide for.

The trustee can use funds in a special needs trust to pay for those additional needs of a disabled beneficiary that are not covered by public benefits, for example education, counseling, therapy, eye and dental care, home modifications (such as adding a wheelchair ramp or handicap accessible bathroom facilities), specialized equipment (such as a specially equipped van or wheelchair), pre-paid funeral expenses, and transportation.

Because trusts are not “one-size-fits-all” and because special needs trusts are rather complicated, it’s very important to meet with an attorney who is knowledgeable about special needs trusts and will take the time to discuss the needs of your loved one and your intentions in providing for him/her. If you have additional questions about establishing a Special Needs Trust or estate planning in general, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Liability for Dog Bites

billfawley@lawwarsaw.com (Blog Author)49472 — Tue, 22 Feb 2011 08:00:00 EST

With regard to your dogs, one of the main duties that you owe to others is to keep your dog from biting them. Dog bites are a huge problem in the United States. There are between four and five million dog bites reported each year, including almost 800,000 that require medical attention. Unfortunately, there are a disproportionate number of dog bite victims who are young children. One-third of all homeowners liability claims are dog bite cases.

Your dog will be quarantined for ten days if it bites someone. That quarantine will take place either at your home, a veterinary office, or the local animal shelter. The quarantine is ten days because dogs are only contagious for ten days or less in the end stages of rabies. If your dog has rabies that has reached the stage of being contagious at the time it bites someone, it will die within the ten day period. That is how local officials know for sure that the bite victim should be started immediately on vaccination for rabies. If your dog becomes a habitual problem there are procedures in place that could lead to its impoundment and eventual destruction.

You could face criminal penalties if your dog leaves your property and attacks someone. Those penalties vary in degree depending on how often you violate the law and how serious the injuries are that your dog causes.

You can also be held liable for civil damages (money damages) in court if your dog injuries someone by biting them. Dogs used to be presumed to be domestic animals that were not dangerous. As such the law basically said they got "one free bit." Not any longer. Now, under Indiana law a dog owner could be found liable for a dog bite injury even if it is the first time his dog bites someone. Everyone who owns a dog is required to anticipate when problems might arise and take reasonable steps to prevent an injury. Use common sense in determining what safeguards to employ and precautions to observe.

It is also a good idea to contact the insurance agent for your homeowners insurance policy to verify that you have coverage for dog bites. Since there are so many liability claims relating to serious dog bite injuries, some policies have begun to exclude coverage for certain breeds of dog or for dog bites altogether.

Kosciusko County Plays Major Role in State Meth Lab News

mikeminer@lawwarsaw.com (Blog Author)49183 — Thu, 17 Feb 2011 08:00:00 EST

Kosciusko County Plays Major Role in State Meth Lab News

There is good news and bad news for Kosciusko County coming from the statistics released by state authorities regarding the number of meth labs seized in Indiana in 2010. The good news is that Kosciusko County law enforcement officers are aggressively pursuing those who are producing the dangerous drug. The bad news is that there is so much work to do. Of the 1395 labs found in the state in 2010, 85 were found in Kosciusko County. That placed the county behind only Vanderburgh County (Evansville), which had 95 lab seizures.

For further information about meth lab seizures, view these links:

http://www.journalgazette.net/apps/pbcs.dll/article?AID=/20110212/LOCAL07/302129980/0/LOCAL11&template=printart

http://www.indy.com/posts/indiana-seizes-a-ecord-2-000-meth-labs-in-2010

The Law and Your Animals

billfawley@lawwarsaw.com (Blog Author)49093 — Wed, 16 Feb 2011 08:00:00 EST

The Law and Your Animals

It seems that everybody these days has a pet. There are three levels of local laws that may regulate all sorts of details about your pets. First, there are state statutes in the Indiana Code that all Indiana residents are subject to. Second, many counties (not Kosciusko) have a separate animal control ordinance that could govern your animals. Third, if you live within the boundaries of a city or town there may be additional regulations placed upon those who own animals (see Warsaw’s Animal Control Ordinance at

http://www.warsaw.in.gov/index.aspx?nid=85).

Regulations concerning animals have two main thrusts: 1) to set forth the duties that are owed to the animals, and 2) to set forth the duties we have to other citizens in relation to our animals. The first kind of regulations govern the minimal level of care that is required if you own an animal. They define and prohibit things like animal cruelty and neglect and proscribe penalties (both criminal and civil) for violations. The other regulations focus more on the behavior of your animals and how to keep them from being a nuisance to your neighbors. They are designed to help you get the most enjoyment from your pets without interfering with other’s rights to enjoy their lives.

Common sense will keep you within the confines of the local ordinances. If you spay the animals not specifically used for breeding purposes, get the proper shots for all animals, provide necessary food and water and shelter, and keep your animals on your property you can stay in the good graces of both local law enforcement officials and your neighbors. If you have specific questions about a situation involving a pet please feel free to call:

City of Warsaw – Mike Cox 372-9511

Kosciusko County – Jerry Clase 267-5667

Animal Welfare League 267-3008

Local Resources for Small Business Owners

chadminer@lawwarsaw.com (Blog Author)48621 — Thu, 10 Feb 2011 08:00:00 EST

by Chad M. Miner, Esq.

Here are a few helpful and informational sites for the small business owner.

www.thekbrc.com - Kosciusko Business development site
www.in.gov/sos - Indiana Secretary of State
www.sba.gov - Small Business Administration
www.irs.gov - Internal Revenue Service

Real Estate Transactions

chadminer@lawwarsaw.com (Blog Author)48197 — Fri, 04 Feb 2011 08:00:00 EST

Real Estate Transactions
by Chad M. Miner, Esq.
One example of a real estate transaction is a land sale contract. This type of contract is a "rent to own." The deed is held in escrow until the property is paid off. Generally this type of contract occurs when people cannot get bank financing. Another type of real estate transaction is a bank financed purchase. The buyer must repay the bank. The parties will go through a closing process that generally occurs at a title company. The buyer should receive title insurance which insures that the buyer receives good title to the real estate.

Advertising Rules Change for Personal Injury Attorneys

billfawley@lawwarsaw.com (Blog Author)47615 — Thu, 27 Jan 2011 08:00:00 EST

If you have been involved in a motor vehicle accident within the last five years or so, you no doubt received an avalanche of advertising materials from personal injury lawyers from all over the state who wanted to handle your claim. And you got some of those within hours after your accident. That is all about to change.

The Indiana Supreme Court has adopted new guidelines for attorney advertising (effective Jan. 1, 2011) that requires attorneys to wait at least 30 days before they can send direct solicitation letters to potential claimants concerning personal injury or wrongful death. The new advertising rules can be found at http://www.in.gov/judiciary/orders/rule-amendments/2010/prof-conduct-1014.pdf.

The change in the rules specifically deals with what some view as the objectionable practice of lawyers contacting victims of accidents or other disasters immediately after those events occur (sometimes referred to as “ambulance chasing). Those who favor the new rule cite the abuses that sometimes accompany this kind of solicitation coupled with the vulnerable state of injured victims or family members who may be grieving over the loss of a loved one. Opponents note the potential advantage for insurance companies, who are not restricted from contacting accident victims in the 30-day period, in their efforts to minimize the value of a claim before injured victims consult with an attorney.

What do you think?

What Unmarried Companions Need to Know About Estate Planning

tammykeirn@lawwarsaw.com (Blog Author)47434 — Tue, 25 Jan 2011 08:00:00 EST

What Unmarried Companions

Need to Know About Estate Planning

(by Tammy M. Keirn, Esq.)

It’s becoming more and more common for some adults to live together as an unmarried couple for various reasons. From a legal perspective, there can be various pitfalls that result.

First of all, partners should be aware that unmarried companions cannot make health care decisions for each other, cannot have access to each other’s medical records and cannot participate in each other’s care or treatment without some type of written legal authority to do so. Spouses and adult children have some ability under the law to make healthcare decisions for a spouse or parent without legal documentation, but it is limited. Unmarried companions or partners need to have a properly drafted Healthcare Power of Attorney and/or a HIPAA authorization for release of medical records/information to make decisions and access medial information for each other. The same difficulty would arise with regard to accessing or managing individually owned assets without a Financial Power of Attorney appointing your partner and authorizing them to access your accounts or financial information.

Secondly, unmarried companions may want to leave assets to the other at death. If companions own assets jointly or have designated each other as beneficiary of individually owned assets, then those assets will pass to that joint owner or beneficiary by law. But individually owned assets (without a beneficiary designation) will pass according to the owner’s Last Will and Testament, or if none to the intestate heirs determined by Indiana law (related to the decedent by blood). Those blood relatives may not be the intended beneficiaries of that individual’s estate. A Last Will and Testament that is properly drafted by an attorney could save an unmarried companion from being left out in the cold, literally.

Some people ask, can I do-it-myself either by handwriting a “Will” or “Power of Attorney” or by obtaining a form from the internet or an office supply store? The answer is usually, “you can, but it may not be valid or effective”. Sadly, many attorneys have been faced with family members or unmarried companions who bring in a handwritten note or a pre-printed fill in the blank Will form, signed by the decedent as their “Will”. In most circumstances, those “documents” aren’t worth the paper they are written on because they do not comply with Indiana law and are not properly drafted or executed. It can be devastating to the family member or unmarried partner who is relying on that “document” when they find out it is not valid.

Last but not least, unmarried companions should be aware that assets passing to each other at death are subject to Indiana Inheritance Tax (except for some life insurance). Assets passing between spouses at death are exempt from inheritance tax, but assets passing between unmarried companions are subject to inheritance tax starting at a rate of 10%.

See an attorney to discuss your particular needs, especially if you have an unmarried companion or partner whom you want to manage your assets, make healthcare decisions for your or whom you want to receive any part of your assets at death. If you or a family member have additional questions about this topic or any others, please feel free to contact me for more information. I can be reached by email at tammykeirn@lawwarsaw.com , by phone at (574) 268-9911 or toll-free at (800) 569-3903.

Good Drivers Are Defensive Drivers

billfawley@lawwarsaw.com (Blog Author)46249 — Thu, 06 Jan 2011 08:00:00 EST

Good Drivers Are Defensive Drivers

Our personal injury practice is designed to provide peace of mind to people after they have been injured in a motor vehicle accident, however, it is important to us to provide information that might help avoid the accident. Good drivers drive defensively.

Good drivers:
- think ahead in order to anticipate potential hazards
- communicate their intentions
- don't follow too closely
- adapt to changing conditions
- don't use their vehicles to make a statement
- wear their seatbelts

If you develop these defensive driving characteristics as part of your driving routine, you will greatly reduce the likelihood of being injured in a serious motor vehicle accident.

SILENT VICTIMS OF CHILD ABUSE

blog@www.lawwarsaw.com (Blog Author)31350 — Sat, 06 Nov 2010 08:00:00 EST

"Is Bankruptcy the End of the World?" "A Fresh Start" is a new blog series authored by Chad Miner, Esq., A discussion forum for bankruptcy and debt relief.

chadminer@lawwarsaw.com (Blog Author)31329 — Tue, 11 May 2010 08:00:00 EST

A Fresh Start

♦ Is Bankruptcy the End of the World?

What is the first image that we think about when we hear the word bankruptcy? Is it a distressed looking gentleman wearing a barrel? Hopefully not, but nonetheless people who are facing insurmountable debt issues frequently have many questions about bankruptcy. Is bankruptcy the end of the world? Will it solve everything? The answer to the first question is a definite no, and the answer to the second question is probably no, as well. But before answering these questions, we should begin by defining what bankruptcy is and how it generally works.

Bankruptcy is the legal process for obtaining relief from debts that cannot otherwise be dealt with. There are primarily two types of bankruptcy applicable to individuals and married couples: Chapter 7 and Chapter 13. Chapter 7, also referred to as a liquidation bankruptcy, is designed to simply clear away debts in exchange for the debtor’s surrender of all non-exempt assets. We will discuss the concept of non-exempt assets in greater detail in future posts, but for now, suffice it to say that in most cases all of the debtor’s assets are exempt, so nothing has to be surrendered. In contrast with a Chapter 7 bankruptcy, a Chapter 13 bankruptcy, also referred to as a wage earner’s plan, is designed to allow the debtor to pay off what he or she can of his or her debts over a three to five year period.

One important note about both types of bankruptcy is that secured assets (such as a home with a mortgage on it or a car with a lien) must be dealt with in one way or another or they may be lost. Options vary depending on the chapter under which the bankruptcy was brought and on the type of asset. The reason why these assets may be lost has to do with the purpose of bankruptcy, which is to release debtors from personal liability on debts. Essentially, this means that while a debtor who has gone through bankruptcy cannot be held personally liable in the event that he or she fails to pay off his or her home mortgage (as would be the case without the protection given by bankruptcy), the property itself may still be foreclosed upon.

But, as to the first question -- Is bankruptcy the end of the world? -- the answer, again, is that bankruptcy is most definitely not the end of the world. In fact, many successful and well-known folks have sought bankruptcy protection at one time or another. The list goes on and on, but among some of the more famous are the likes of Henry Ford, Walt Disney, and Abraham Lincoln. And, Ford once observed that “Failure is simply the opportunity to begin again, this time more intelligently.”

And, as to the second question -- Will bankruptcy solve everything? -- the answer, here as well, is unfortunately probably no. This question might even remind us a little bit of the boy who after having broken his arm asked his doctor if he would be able to play the violin after his arm healed, and who after the doctor replied in the affirmative happily informed his doctor how exciting that was, particularly given that he had not been able to play the violin before.

Quite simply it must always be remembered that bankruptcy is only effective within a fairly limited scope. Again, the purpose of bankruptcy is to release the debtor from personal liability. However, there are a number of things that bankruptcy does not accomplish. First, as previously mentioned, it does not enable the debtor to keep property that is secured, unless the underlying debt is dealt with. Second, there are various types of debt that bankruptcy will not protect a debtor from. These include debts such as child support payments, many tax obligations, student loans (absent a showing of undue hardship), and several others. And, third, while receiving the protections offered by bankruptcy may make life a little easier, bankruptcy is not a panacea. Bankruptcy can only address what has happened in the past, but is powerless to protect the debtor from future decisions or misfortunes. Oftentimes, this means that in addition to bankruptcy, it will be necessary for the debtor to make certain lifestyle changes to avoid ending up in the same spot again.

Please join me next time for: Why You May Want to Consider Filing Under Chapter 7.

Drop in Motorcyclist Deaths Linked to Bad Economy

billfawley@lawwarsaw.com (Blog Author)30726 — Wed, 28 Apr 2010 08:00:00 EST

The good news is that deaths on motorcycles in the U.S. dropped dramatically in 2009. The bad news is that the economic downturn may be the cause.

A recent study estimates that motorcycle deaths for the first 9 months of 2009 compared with the same period in 2008 have declined by 16%. That would constitute about 530 fewer deaths. The study was undertaken by James Hedlund, a safety consultant and former National Highway Traffic Safety Administration official. It was sponsored by the Governors Highway Safety Association.

Hedlund believes that the decline in deaths was caused at least in part to a cutback in leisure rides. He pointed out that much motorcycle riding is recreational, and is not necessary for transportation. His study was bolstered by several state safety officials who reported a decline in motorcycle use and sales in their states.

Teen girls catching up with boys as reckless drivers

billfawley@lawwarsaw.com (Blog Author)27740 — Fri, 05 Mar 2010 08:00:00 EST

Teen girls catching up with boys as reckless drivers

For decades, auto insurance premiums for teenage boys have been higher than rates for girls because boys were more likely to be involved in serious accidents. They were statistically more reckless than girls. Unfortunately, the girls are catching up.

In a new report (Allstate Foundation’s State of Teen Driving Report), teen girls were found to be even more reckless than boys in several categories. They were more likely to speed more than 10 mph over the limit. They were more likely to use a cell phone to talk, text, or email while driving. They were more likely to adjust music selection or volume while driving. They were even slightly more likely than boys to drive aggressively.

These findings are not good news for parents of teenage girls. Expect more traffic related injuries and higher premiums in the future.

One Woman's Story of Surviving Meth Addiction - A long road to recovery.

mikeminer@lawwarsaw.com (Blog Author)23589 — Thu, 17 Dec 2009 08:00:00 EST

Amanda Noble of Marshall County details a childhood that lead to alcohol, marijuana and eventually meth as she struggled to fill a void she felt in her life. Her life spiraled out of control with the birth of two children and constant drug dependency until she was arrested and convicted on drug offenses. Prison and a faith in God turned her life around with the ironic help of the State Trooper who arrested her. Ms. Noble tells her compelling story to Rusty Nixon a correspondent for the Plymouth Pilot News. This recantment of her life is worth reading and passing on to any teenagers you may know. To view the entire four part series click on the link: http://www.thepilotnews.com/content/view/141518/1/

Marion County Jury Awards $10.2 Million in Jay Scoots Wrongful Death Case

billfawley@lawwarsaw.com (Blog Author)20913 — Mon, 02 Nov 2009 08:00:00 EST

No amount of money can bring back a loved one after a tragic death. Nevertheless, juries have the task of placing a monetary value on the loss of life caused by wrongful acts of others. The awards they make help us place values on other claims.

A Marion County jury has recently awarded $10.2 million to the widow of a construction worker killed on the job while working on a road project on I-465. Jay Scoots, 30, had fallen off the back of a moving flatbed trailer while part of a crew that was moving traffic-control signs. The victim's employer had previouslty been fined by IOSHA for failing to provide safety training and for allowing the sign crew to ride in the back of an opent trailer.

While it is true that not every claimant should expect an award this large, the verdict does indicate that some juries are going to take the loss of life caused by a negligent acts of others very seriously.

The Crying Need for Farm Transition Planning

mikeminer@lawwarsaw.com (Blog Author)18382 — Tue, 15 Sep 2009 08:00:00 EST

My friend, Janie Simms Hipp, {J.D., LL.M., National Program Leader (Cooperative State Research Education and Extension Service) for Risk Management Education, Farm Financial Management, Trade Adjustment Assistance and Beginning Farmer and Rancher Development Program} just wrote a very interesting article for the Agriculture Law Update, which is published by the American Agricultural Law Assocation. Janie points out that, "The 2008 Farm Bill containes many new programs and provisions recognizing the importance of our 'next generation' farmers and ranchers."   She notes that the advancing age of farmers and ranchers makes the need for farm transition planning greater than ever.

Statistics show that the lack of planning on the part of farmers is ALARMING.   A survey by Successful Farming found that only 30% of farmers and ranchers actually have an estate plan. Similarily, a Minnesota survey found that about 42% of farmers and ranchers had estate plans, but on 5% had farm transfer plans in place.

Clearly, this is a heartbraking disaster in the making for the families on and off these farms.

Tax Savings Series Part 8 - Indiana Inheritance Tax, or One More Reason to Move to Florida

chadminer@lawwarsaw.com (Blog Author)17030 — Mon, 17 Aug 2009 08:00:00 EST

Indiana Inheritance Tax or One More Reason to Move to Florida.

Jerry Seinfeld once observed "My parents didn't want to move to Florida, but they turned sixty and that's the law." So why didn't they move to Indiana instead? Well, maybe it was because the Hoosier state is a little lacking when it comes to palm trees and winters that do not involve weekly blizzard advisories, or maybe it was because Indiana is not lacking when it comes to death taxes. And now that we have learned a little bit about the U.S. federal estate tax, we will turn our attention to Indiana's inheritance tax.

Indiana taxes death using an approach that is a little different from that which is used by the federal government. While the federal government taxes the estate left by the decedent, Indiana taxes the amounts left to individual recipients. Indiana's inheritance tax scheme is based upon two factors: (1) the relationship between the recipient and the decedent, and (2) the dollar amount given to the particular recipient. And, again as with the Federal estate tax, any amount given to a surviving spouse is exempt from taxation.

There are three relational classes, and each class is based upon familial relationship (or lack thereof). The first is Class A, which includes lineal relatives of the decedent (grandparents, parents, children, grandchildren, etc.). The second is Class B, which includes non-lineal relatives of the decedent (brothers, sisters, nephews, nieces, sons-in-law, daughters-in-law, etc.). And, the third is Class C, which includes any other beneficiary of the decedent's estate.

The exempt amounts and rates are set so that the tax obligation due as a result of amounts received increases as the relationship between the decedent and the recipient becomes more distant. The first $100,000 received by a Class A beneficiary is exempt, after which tax will be imposed at a rate beginning at 1% and increasing up to 10%. The first $500 received by a Class B beneficiary is exempt, after which tax will be imposed at a rate beginning at 7% and increasing up to 15%. The first $100 received by a Class C beneficiary is exempt, after which tax will be imposed at a rate beginning at 10% and increasing up to 20%.

As can be seen, Indiana's inheritance tax has the potential to affect estates that are much smaller than those that are subject to the federal estate tax, but Indiana's rates are much lower (remember that for 2009, the federal estate tax rate is 45%). Also, unlike the federal tax regime, Indiana does not have a gift tax. This means that gifting can be an effective method of reducing the amount of Indiana inheritance tax that will ultimately be due. Of course, gifting can result in the imposition of federal tax if not done properly, but recall that in 2009, up to $13,000 ($26,000 for married couples) may be gifted to any number of individuals. And, obviously, there may be reasons why gifting may not be desirable apart from tax ramifications. Another way in which the Indiana inheritance tax burden can be lightened is by taking advantage of the differences between amounts that can be left exempt from taxation to recipients in the various classes and the relative applicable tax rates.

Please join me next time when we will begin a new series: Farming Isn't Just a Way of Life, It is a Business Too.

Tax Savings Series Part 7 - Don't Pay Any More Than You Have to or How to Stick It to the (Tax) Man

chadminer@lawwarsaw.com (Blog Author)16295 — Mon, 03 Aug 2009 08:00:00 EST

Chief Justice John Marshall once noted that "The power to tax involves the power to destroy," but now that we understand how the gift and estate tax regime operates we can consider the strategies available to prevent those taxes from "destroying" your estate. Methods for confronting the estate tax revolve around several differing approaches, which include minimizing the size of the taxable estate, stretching out the time period in which the estate tax obligation may be met, and providing the funds necessary to meet this obligation without incurring additional estate tax in the process.

The simplest way to significantly decrease the size of the taxable estate is to take advantage of the estate tax credit. While this may seem obvious, many people nonetheless fail in this regard. Why? Because they do not engage in any tax planning prior to the death of the first spouse, and instead leave all property to the survivor. As a result, an opportunity to pass an amount up to the exemption equivalent ($3.5 Million in 2009) without incurring any estate tax is lost.

Another method for reducing the taxable estate is to make lifetime gifts. As we discussed last time, every year a taxpayer may gift up to a certain amount ($13,000 in 2009) to each person that he or she desires without incurring any gift tax. Almost any type of present interest may be gifted, but some assets are more advantageous from a tax perspective than others. In general, if an asset has a relatively low basis, then it will be better to hold on to that asset and dispose of it at death so that the recipient will receive a step up in basis, which will result in a lower capital gain being attributed to him or her if he or she should decide to sell that asset.

Granting conservation easements is another way of lowering the size of the taxable estate, and also of receiving income tax deductions. Oftentimes a conservation easement is granted that will prevent development of the land, but which allows the landowner to otherwise use and enjoy the property exclusively just as he or she had before. Conservation easements reduce estate taxes in two ways: first, to the extent that a valuable interest in land has been given up, the value of that land for determining the size of the estate is reduced, and, second, IRC 2031(c) provides an additional exclusion regarding land upon which a conservation easement has been given. And, for my Indiana readers, I would recommend visiting http://indianalandtrusts.org/ to find out more about local opportunities for granting conservation easements.

Another method of particular interest to farmers is utilization of IRC 2032A Special Use Valuation. Special Use Valuation may be elected by the decedent's estate if certain criteria are met, and allows for farmland to be appraised based upon its value as farmland as opposed to being appraised based upon its fair market value. This can be a very effective strategy if farming operations will be continued for the foreseeable future. Although, the aggregate decrease in value of qualified real property is limited.

But if it is not possible to get the taxable estate below the exemption equivalent, there are still options. The first option is to make funds available to meet the estate tax obligation without incurring additional estate taxes. And the second option, if all else fails, is to stretch out the time in which the estate tax obligation may be fulfilled.

Life insurance can be used to provide the cash necessary to pay off the estate tax obligation, but the problem with life insurance is that any policy owned by the decedent is includible in his or her estate and thus increases the amount of tax due. There is, however, a way around this dilemma. By establishing an irrevocable life insurance trust (ILIT), it is possible to make cash available without triggering an increase in the amount of tax due. There are two tricks to making an ILIT function properly. The first is to prevent the Trustmaker from having any incidents of ownership. This is done by naming an irrevocable trust as the owner and beneficiary of the policy. The second is to structure the premium payments on that life insurance policy so that those payments constitute a gift of a present interest. In order to make this happen it is necessary that the beneficiary of the trust have an opportunity to withdraw the funds set aside for premium payments for some specified number of days (frequently thirty) after which this right may lapse. Failure as to either of these may result in undesirable estate tax consequences.

Finally, if it has not been possible to reduce the taxable estate to a point where no tax is due and if funds are not available to pay off the estate tax obligation, then it may be possible to stretch out the payments. IRC 6166 states that in situations where an interest in closely held business, such as a family farm, makes up more than 35% of the value of the adjusted gross estate of a decedent who was a citizen or resident of the United States, the executor may elect to pay the tax in ten annual installments of equal amounts. Additionally, the executor may delay making the first annual installment for up to five years, during which time only interest payments will be due. Of course, there are several drawbacks to this strategy: interest will be incurred, the IRS may require a bond or lien, final distribution will be delayed, and if a payment is six months late, then the IRS can accelerate the estate's payment obligation.

Please join me next time for: Indiana Inheritance Tax or One More Reason to Move to Florida.

Tax Savings Series Part 6 - Gift and Estate Taxed or Bilked, Bamboozled, and Bushwhacked

chadminer@lawwarsaw.com (Blog Author)16039 — Wed, 29 Jul 2009 08:00:00 EST

Gift and Estate Taxed or Bilked, Bamboozled, and Bushwhacked

            Benjamin Franklin once observed that “Nothing in life is certain except death and taxes.” But what about death taxes? Farmers more than others have reason to fear the estate tax for the reason that their estates frequently consists of large and illiquid assets such as land, machinery, and equipment. In today’s post I will outline the federal gift and estate tax system, and next time I will discuss a few of the techniques available for reducing or otherwise addressing the gift and estate tax obligation.
            The gift tax is a tax that is levied upon gifts made during life. Each year every taxpayer is allowed to gift an amount up to the then-applicable annual exclusion to an unlimited number of individuals. In 2009, the amount of the annual exclusion is $13,000. This means that in 2009, a taxpayer may give up to $13,000, in cash or other property, to any number of people that he or she desires, and each married couple may give up to $26,000 to any number of people.
            In addition to the annual exclusion, each taxpayer is allowed a $1 Million lifetime gift tax credit. This means that in any given year, if gifts exceed the applicable annual exclusion amount, then that excess will function to reduce the available amount of the gift tax credit. And the gift tax credit is tied to the estate tax credit. As a result, the estate tax credit is diminished to the extent that the gift tax credit is utilized. In other words, the gift tax credit could be thought of as lifetime usage of the estate tax credit
            The estate tax credit is currently set at $3.5 Million; however, the estate tax scheme is currently in a state of transition and the eventual outcome is still uncertain. IRC 2010 provides for an applicable credit amount against estate taxes of $3.5 Million in 2009; however, in 2010 there will be no estate tax, but in 2011, the estate tax will return with an applicable credit of only $1 Million. Although, the consensus among experts in the field is that Congress will not allow the 2010 phase-out to occur, but will rather set the applicable credit amount to remain at the $3.5 Million figure for the foreseeable future.
            The federal estate tax is calculated by first determining the size of the gross estate, which requires an understanding of what is includable in the gross estate and what is not. IRC 2031 states “The value of the gross estate of the decedent shall be determined by including . . . the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated.” And IRC 2033 goes on to state that “The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.” Which is to say that not only does the gross estate include all assets held by the decedent at death, but it also includes several types of assets not held at death, such as: dower or curtesy interests held by the surviving spouse, certain gifts made three years prior to the decedent’s death, property regarding which the decedent held a life estate, property transferring upon the death of the decedent, property transferred subject to the decedent’s power to revoke, annuities receivable by a beneficiary as a result of the decedent’s death, certain joint interests, property over which the decedent held a general power of appointment, life insurance proceeds from policies regarding which the decedent possessed any of the incidents of ownership.
            After the gross estate has been calculated various deductions must be taken to arrive at the taxable estate. Deductions are allowed for the following items, among others: funeral expenses, administration expenses, claims against the estate, charitable contributions, and property left to the surviving spouse. If the taxable estate is less than the estate tax credit as reduced by lifetime gifts, then no federal estate tax is due. If, however, the taxable estate is greater than the estate tax credit as reduced by lifetime gifts, then federal estate tax will be due. And, in the event that federal estate tax is due, the size of the obligation can be determined by multiplying the amount by which the taxable estate exceeds the estate tax credit by the applicable rate, which in 2009 is 45%.

Please join me next time for: Don’t Pay Any More Than You Have to or How to Stick It to the (Tax) Man.

Out Running the Ambulance Chasers authored by Bill Fawley, Esq.

billfawley@lawwarsaw.com (Blog Author)15713 — Thu, 23 Jul 2009 08:00:00 EST

ANNOUNCEMENT! New Book Available to Help Injured People

I am happy to announce that I have just finished a new book called Outrunning the Ambulance Chasers. You will enjoy it. When you finish the book, you

Will be able to intelligently begin the process of determining whether or not you have a personal injury claim.
Will know what to do at the scene of an accident.
Will understand more of the basic terms of your auto insurance policy and how the policy works.
Will know the easiest and cheapest way to protect yourself and your family from the potential devastating financial loss that can occur when you are injured or if you cause catastrophic injuries to others.
Will know how to guard against the tactics employed by the insurance industry after you have been injured in an accident.
Will understand the issues to consider in determining whether or not you need to hire a lawyer.
Will know how to go about choosing a lawyer if you need one.
Will know what to expect from a personal injury lawyer if you hire one.
Will know who is behind the “tort reform” movement in this country.
Will be able to correct your friends about the McDonald’s spilled coffee case.
Will know how to keep from wrecking your claim at the doctor’s office.
Will understand more about the fees charged by personal injury lawyers.

To order a free copy of the book email us at annettec@lawwarsaw.com

Medicare Law throws obstacles in the way of personal injury settlements.

billfawley@lawwarsaw.com (Blog Author)15714 — Wed, 22 Jul 2009 08:00:00 EST

New Medicare Law Adds Additional Obstacles to

Personal Injury Victims and their Attorneys

A new Medicare law may make it more difficult for plaintiffs and defendants to settle personal injury claims. In December of 2007 President Bush signed the “Medicare, Medicaid and SCHIP Extension Act of 2007” into law. The law requires the providers of liability insurance, and others, to determine the Medicare entitlement of all plaintiffs and report certain information about those claims to the Secretary of Health and Human Services. This legislation reinforces the intention of the federal government to ensure that Medicare is the payer of last resort. It is part of an ongoing transformation of Medicare reimbursement policy and practice and creates new challenges for lawyers and their clients in personal injury cases by adding another potentially time-consuming lawyer to the settlement process.

For more information visit www.garretsonfirm.com/MMSEA

Lawyer Advertising - The Debate Continues

billfawley@lawwarsaw.com (Blog Author)7327 — Tue, 16 Dec 2008 08:00:00 EST

A complete ban on lawyer advertising was lifted in 1977 by the U.S. Supreme Court. Since that time states, including Indiana, have added layers of restrictions on such advertising under the First Amendment’s commercial speech doctrine.

Because personal injury attorneys have traditionally done their share of advertising most of the restrictions have been directed at them. Rules are already in place that governs the method and content of attorney advertising. Now the Board of Governor’s of the Indiana State Bar Association wants to limit when the advertising can begin.

The Indiana State Bar Association is promoting a 30-day waiting period that would not allow a lawyer to advertise directly to a person or their family within a month of any accident or disaster for a personal injury or wrongful death action. Read more. It is interesting that Indiana trial attorneys who handle all kinds of injury claims are divided on the issue. Some favor the ban, citing the possibility of undue influence, intimidation, and overreaching. Others oppose it, believing that it will simply give unscrupulous insurance companies and adjustors a 30-day head start in orchestrating what may turn out to be an unfair settlement for the injured victim.

Tax Savings Series Part 5 - "Indiana Property Tax Reform or Indiana Property Tax Fiasco"

chadminer@lawwarsaw.com (Blog Author)7108 — Mon, 08 Dec 2008 08:00:00 EST

In December 1998, the Indiana Supreme Court determined that Indiana’s then-existing property tax scheme was unconstitutional. State Bd. of Tax Com'rs v. Town of St. John, 702 N.E.2d 1034 (Ind. 1998). In the following years, the system was revised in an attempt to bring it into conformity with Indiana’s Constitution. This attempt has been met with significant distress, as those who formerly paid low property taxes have either been (a) forced to finally start paying their fair share, or (b) unfairly targeted for excessive property tax hikes, which determination is largely based upon whether or not the property taxes of the one making the determination have recently increased. But those folks who have been unfairly targeted for excessive property tax hikes should not despair as there are a few avenues for addressing that concern.

One possible means of lowering the property tax liability is to dispute the assessed value of the property. The assessed value is multiplied by the property tax rate (which varies from place to place), and, accordingly, a decrease in the assessed value will result in a decrease in the amount of property tax owed. The assessed value can be disputed by first filing an appeal with the local official responsible for the assessment, who will then forward the appeal on to the County Property Tax Assessment Board of Appeals. If the taxpayer is not satisfied with the determination made by the County Property Tax Assessment Board, then he or she may file an appeal with the Indiana Board of Tax Review. And if the Indiana Board of Tax Review’s final determination is not to the taxpayer’s liking, then he or she may either petition for rehearing or request judicial review.

But before considering an appeal of the assessed value, the prudent taxpayer would be well advised to be certain that all property credits and deductions are received. Available credits and deductions each fall under one of several categories: those relating to homesteads and mortgages, those relating to alternative energy sources, those relating to age and disability, and those relating to veteran status.

The Homestead Standard Deduction allows each homeowner to deduct from the assessed value the lesser of 60% of the assessed value or $45,000. Additionally, the Homestead Credit and the Supplemental Homestead Deduction may be available to certain taxpayers. And the Mortgage Deduction allows the homeowner to deduct the lesser of the balance of the mortgage on the property, one-half of the assessed value of the property, or $3,000.

Homeowners owning property that has been improved by the addition of certain alternative energy contraptions are entitled to a deduction in the amount of the value of the contraption. In other words, for purposes of determining the assessed value of the property, the doohickey is disregarded. The following are eligible for this favored treatment: Solar Energy Heating or Cooling Systems, Wind Power Devices, Hydroelectric Power Devices, and Geothermal Devices.

Homeowners who are over the age of 65 are entitled to a $12,480 deduction, although this deduction may not be taken in addition to any other deductions except the Homestead Deduction and the Mortgage Deduction. Also, the Over 65 Circuit Breaker Credit may be available to certain taxpayers. Homeowners who are blind or disabled are entitled to a $12,480 deduction.

Disabled veterans are entitled to a $12,480 deduction against the assessed value of the property. Veterans with service connected disabilities are entitled to a $24,960 deduction against the assessed value of the property. And World War I veterans and their surviving spouses are entitled to $18,720 deduction against the assessed value of the property.

In addition to the foregoing, real property owners will be receiving some relief as a result of the passage of House Bill 1001. HB 1001 entitles those who pay property taxes in 2009 to receive a credit that “is the amount by which the person’s property tax liability attributable to the person’s: (1) homestead exceeds one and five-tenths percent (1.5%); (2) residential property exceeds two and five-tenths percent (2.5%); (3) long term care property exceeds two and five-tenths percent (2.5%); (4) agricultural land exceeds two and five-tenths percent (2.5%); (5) nonresidential real property exceeds three and five-tenths percent (3.5%); or (6) personal property exceeds three and five-tenths percent (3.5%); of the gross assessed value of the property that is the basis for determination of property taxes for that calendar year.” This effectively caps the property tax at these percentages of assessed value. And, in 2010, the point at which the credit (cap) kicks in will drop by half a percent.

Please join me next time for: Gift and Estate Taxed or Bilked, Bamboozled, and Bushwhacked.

Enduring Values - Thoughts on Estate Planning

mikeminer@lawwarsaw.com (Blog Author)7002 — Thu, 04 Dec 2008 08:00:00 EST

People I talk with frequently begin the discussion of “estate planning”, as if it were simply a money transaction (i.e. who gets this thing of value, and who gets that thing of value---and is everyone getting an equal share?). I have discovered, however, that after we visit a while, they start talking about their real concerns. This usually opens up a whole new dimension!

Now the question is no longer whether everyone is getting an equal share, but whether everyone is getting a fair; or an appropriate share. Should the child who is a doctor receive the same as the child who remained on the farm? What should I leave to the child who is independently wealthy? What about the child with health problems; or the child who chose to sacrifice financial rewards in service of his fellow man? There are no right or wrong answers here. Each client must decide; usually in consultation with their spouse, and often with their children; the answer that is right for them.

Another concern that is often present, is the desire to “keep the farm in the family”---especially if it has already been in the family for several generations. Other concerns may be preserving a natural habitat; or supporting a church, a school, or some other charitable endeavor. Again there is no correct answer other than what is right for this person.

In my opinion, the lawyer’s role in this process should be to encourage the client to think through his or her personal values and desires, and help the client to draft an estate plan that accomplishes what the client really wants. Many people really do want to divide their estate equally among their children, and if that is what they want, the lawyer should do that in a fashion that minimizes State as well as Federal taxes; and also in a fashion that provides protection against ex-spouses and creditors of the children. We lawyers should not, however, just make assumptions about what a client wants. Granted, it takes more time to actually talk with a client about what he or she wants, but I think it is much more satisfying and productive. I reassure my clients that it is their money; they have worked hard to accumulate it, and they should do what they want with it.

Winter Driving

billfawley@lawwarsaw.com (Blog Author)6947 — Wed, 03 Dec 2008 08:00:00 EST

Winter Driving Conditions Already Upon Us

Even though we have barely cleared the Thanksgiving holiday, unseasonably cold temperatures are creating dangerous driving conditions across Indiana. Don’t let the calendar fool you! Freezing rain, ice, and snow should drastically alter your approach to driving no matter when Mother Nature chooses to send them our way.

When weather conditions make roads slick we are tempted to blame the increased frequency of motor vehicle accidents on the weather. But ice and snow do not cause automobile accidents. People driving too fast on ice and snow cause accidents and personal injuries. Slow down when road conditions are bad. It will increase your chances of still being here to enjoy spring when it arrives.

YOU MAY NOT BE IN "GOOD HANDS"

billfawley@lawwarsaw.com (Blog Author)3495 — Mon, 17 Nov 2008 08:00:00 EST

Allstate is in the news again. According to a report released recently by the American Association for Justice, Allstate heads a list of greedy insurance companies that routinely refuse to pay just claims, employ hardball tactics against their own policyholders, reward CEO's with extravagant salaries, and continue to raise premiums while enjoying huge profits.

Visit www.sunherald.com/business/story/675669.html to see the top 5 offenders on the list (including State Farm at #4).

Allstate and State Farm sell a huge share of auto insurance policies in Northern Indiana, including many drivers in Kosciusko County. Given the massive profits reported by these two insurance giants you would think that they could afford to be cooperative in resolving personal injury claims and protecting their own insureds. Not so. Judges, mediators, medical providers, and accident attorneys throughout our area have experienced extreme frustration in dealing with claims for injuries involving these two insurance companies. Unfortunately, when injured people are hurting and need help the most, they are finding that they are in a war with their own auto insurance company.

Indiana Court of Appeals Helps Accident Victims in "Measure of Damages" Ruling

billfawley@lawwarsaw.com (Blog Author)3587 — Mon, 17 Nov 2008 08:00:00 EST

Automobile insurance companies and lawyers who represent insured people in Indiana have long battled over what amount might be presented at trial as the medical expenses caused by a motor vehicle collision. Plaintiff’s counsel (those who represent the injured person) has always advocated the position that the full amount of medical bills incurred was the relevant measure of the damages caused by the negligent driver. Defense counsel (those who represent the drivers who caused the collision) has always maintained that the only amount presented at trial should be the amount paid not the amount billed. They wanted the at-fault motorist to receive the benefit of any write-offs received by the injured person that were negotiated by his own insurance company. Obviously, this tactic could produce significantly lower recoveries by injured motorists by reducing the amount of the medical bills attributed to the injuries sustained in the accident.

Until recently Indiana law was unsettled in this area. The Indiana Court of Appeals, Stanley vs. Walker, 888 N.E. 2d 222 (Ind.App. June 3, 2008), recently made a finding that injured parties are allowed to present the full amount of medical expenses incurred as a measure of damages to a jury for verdict consideration.

http://www.in.gov/judiciary/opinions/pdf/06030803cld.pdf

Smaller Cars May Increase Your Insurance Costs

billfawley@lawwarsaw.com (Blog Author)3693 — Mon, 17 Nov 2008 08:00:00 EST

Unintended Insurance Consequences of Switching to a Smaller Car

Cost conscious Americans in waves are downsizing to smaller vehicles. The good news is that they are saving money on fuel costs and are reducing emissions. The bad news is that they may be switching to a vehicle that is less safe to drive, and as a result their auto insurance premiums are going up (“Downsizing: Switching to a Small Car Can Increase Your Insurance Bill.”

www.insure.com/articles/carinsurance/small-car.html. 16July2008.)

Small cars are simply not as safe as larger cars and trucks. They tend to get in more accidents than larger vehicles, which creates higher repair costs and more litigation costs resulting from personal injuries. The size of the vehicle is not the only factor that causes more and larger insurance claims. Because smaller cars tend to be less expensive they are driven by younger, higher-risk drivers.

DO YOU TEXT & DRIVE? DISASTER ON INDIANA HIGHWAYS!

billfawley@lawwarsaw.com (Blog Author)3695 — Mon, 17 Nov 2008 08:00:00 EST

Texting While Driving – A Recipe for Disaster on Indiana Highways

Indiana State Senator Dennis Kruse, R-Auburn, found out the hard way that speaking on a cell phone can be a distraction while driving when he lost control of his own vehicle while talking on his phone and ended up in a ditch. That experience caused him to author Senate Bill No. 119, which proposes to make it a Class D infraction for a person less than 18 years of age to drive while using a hand-held mobile phone. He hopes that once the bill gets a hearing that it can be expanded to include older drivers.

Even more disturbing, there is evidence that a huge percentage of drivers, especially young ones, are blending the tasks of driving and text messaging. A recent Zogby poll revealed that 66 percent of drivers in the 18 to 24 age range confessed that they use their phones to text while driving. Currently, only two states (Washington and New Jersey) have passed statutes prohibiting driving while texting. Hopefully, Indiana will take the lead in eliminating this class of distracted drivers from our highways so that potential auto-related tragedies might be avoided.

Indiana Lawyers Restricted from Posting Accident Case Results

billfawley@lawwarsaw.com (Blog Author)4462 — Mon, 17 Nov 2008 08:00:00 EST

Indiana Lawyers Still Restricted from Publishing Case Results for Accident Victims

Visit a personal injury attorney website or read a publication from almost any other state and you will find a section usually lacking from materials from most Indiana lawyers who handle accident claims; a CASE RESULTS or SETTLEMENTS/VERDICT section in which the lawyers list fact situations from real-life claims they have handled, including the results. Not so in Indiana, according to the Indiana Supreme Court Disciplinary Commission.
On September 4, 2008 the Indiana Supreme Court imposed a public reprimand on Indianapolis personal injury attorneys Scott Benkie and Douglas Crawford for engaging in attorney misconduct in the advertisement of their legal services. In a firm brochure entitled "We Work for You," Benkie and Crawford described several prior successful representations by listing the area of law, client names, amounts recovered, and other facts.

READ MORE
http://www.state.in.us/judiciary/opinions/pdf/09040801per.pdf

Expect more disciplinary actions in the future. Despite the fact that Indiana lawyers who assist accident victims are prohibited from making self-laudatory statements, using any statement that is likely to create an unjustified expectation, and from making any statement that contains statistical data or any other information based on past performance or prediction of future success, some lawyers even in Indiana, continue to ignore advertising rules by listing jury verdicts and settlement amounts they have recovered for injured clients.

Tax Savings Series Part 3 - "Minimizing Income Tax"

chadminer@lawwarsaw.com (Blog Author)4482 — Mon, 17 Nov 2008 08:00:00 EST

How to Minimize Income Tax or I Wear a Barrel Because Uncle Sam Took My Slacks
As I have mentioned in my previous posts, there are methods through which income tax obligations can be lowered. Robert A. Heinlein has warned: “Be wary of strong drink. It can make you shoot at tax collectors... and miss.” But I am hopeful that in this post I may be able to provide a few hints regarding the minimization of income taxes, which do not involve taxpayers cooling their heels in the gray bar hotel. Chief among these are utilizing the most advantageous accounting method; postponing income; and taking all applicable exclusions, deductions, exemptions, and credits.

Operating under the cash method of accounting can be an effective way of postponing income. There are two methods of accounting: the accrual method and the cash method. Under the accrual method income is included in the year that it is earned and expenses are deducted as incurred, whereas under the cash method income is included in the year in which it is received and expenses are deducted as paid. Most farmers are permitted to utilize the cash method of accounting, and can achieve significant tax savings through structuring transactions in an optimum manner.

At its most rudimentary, appropriate structuring under the cash method involves delaying the receipt of cash and accelerating the payment of expenses. This will result in decreasing Taxable Income in the present year at the expense of increasing Taxable Income in the next year, which is normally desirable for the reason that a dollar today is preferable over a dollar tomorrow. Although, a farmer who anticipates that next year will be significantly more profitable than this year may be well advised to accelerate his or her receipt of cash in the present year and delay his or her expenses until next year, as this would allow him or her to enjoy the benefit of lower marginal rates in the present year.

Postponing income means that the taxpayer will not pay tax on that income in the current tax year, but that he or she will be required to do so in the future. There are several ways in which income can be postponed (and, in fact, utilization of the cash method could be thought of as way of postponing income).

Section 1031 allows for the exchange of real property, such as farm ground, for “property of a like kind,” and instead of requiring the recognition of capital gain, the taxpayer is permitted to assign the basis of the old property to the new property. This means that the capital gain will have to be recognized at some point in the future when the new property is sold. Similarly, amounts contributed on behalf of a taxpayer to a 401(k) account (including SIMPLE 401(k) plans) are not treated as income until distributed. In 2008, a taxpayer may elect to defer up to $15,500 for this purpose.

The other method by which a taxpayer’s obligation may be reduced is by taking full advantage of all applicable exclusions, deductions, exemptions, and credits. One popular method for increasing deductions is depositing funds into an Individual Retirement Account (IRA). The maximum contribution amount eligible for deduction in 2008 is $5,000. Additionally, there are, of course, an abundance of other available exclusions, deductions, exemptions, and credits, but the trick here is to work with an accountant who can ferret all of these out.

Please join me next time for: The Self-Employment Tax or All These Taxes Are Taxing My Patience.

Tax Savings Series Part 1 - "Business Planning and Wealth Preservation for Farmers"

chadminer@lawwarsaw.com (Blog Author)3783 — Mon, 17 Nov 2008 08:00:00 EST

A Penny Saved -Business Planning and Wealth Preservation for Farmers

You Wouldn’t Use Sandbags to Stop a Tornado and You Wouldn’t Hide in the Basement to Escape Flooding, So Why Are You Using a Sole-Proprietorship or a General Partnership to Run Your Farm Instead of a Limited Liability Company?

Indiana farmers in the central and southern parts of the state are struggling this season against flooding, and, as a result, farm profits are literally being “swept away.” Although, what many Hoosier farmers do not realize is that while natural disasters may be costly, the government is second to none at sweeping away profits, and, much like acts of God, taxation cannot be avoided entirely, but its effects can certainly be mitigated through careful planning.

Farms face numerous calamities: wild fires, swarming insect populations, floods, tornadoes, and the list goes on. Similarly, farmers are subject to a number of different taxes: income and self-employment tax, property tax, gift and estate tax, and unfortunately this list goes on as well. But fortunately there are tools for confronting almost every adversity faced by farmers, including taxes. In this post I will summarize the various tools available for minimizing tax, and in future posts I will provide a more thorough explanation as to the way in which each technique is to be implemented.

The amount of income tax due can be lowered by utilizing the most advantageous accounting method, postponing income, and taking all applicable exclusions, deductions, exemptions, and credits. And as to the related topic of self-employment tax, the principal method for lowering this burden is to minimize the amount of net earnings from self-employment, which can be accomplished through intelligent business structuring.

Property tax has been a source of enmity in the Hoosier state for the last several years, and the debate has lost none of its initial virulence. While a challenge to the assessed value of property is a possibility, the first line of attack should be diligence in assuring that all applicable credits and deductions are received.

Gift and estate taxes can be a significant hurdle for family farmers who wish to provide for the continuing involvement of their children. But there are methods for successfully transferring management and ownership of the family farm from the present generation on to the next. These include: special use valuation, installment payments, creation of conservation easements, implementation of various types of trusts, life-time gifting, organization of limited liability companies, and execution of buy-sell agreements.

Please join me next time for: A Short Explanation of the Income Tax System or A Day Trip Through Dante’s Inferno.

Tax Saving Series Part 2 - "Explanation of the Income Tax System or a Day Trip Through Dante's Inferno"

chadminer@lawwarsaw.com (Blog Author)3957 — Mon, 17 Nov 2008 08:00:00 EST

A Short Explanation of the Income Tax System or A Day Trip Through Dante’s Inferno

                According to Will Rogers the income tax system is excruciatingly simple: “If you make any money, the government shoves you in the creek once a year with it in your pockets, and all that don’t get wet you can keep.” However, there are steps that can be taken to minimize the amount of money that gets “wet.” I will elaborate on these steps in subsequent posts, but before I do that, I think a short description of how the income tax system works would be appropriate.
                First, Gross Income must be determined by computing “all income from whatever source derived,” less certain postponed and excluded items, such as gifts received, amounts contributed to 401(k) accounts, and proceeds from life insurance. Second, above the line deductions must be taken to determine the Adjusted Gross Income. Above the line deductions include (among other items): trade and business expenses of self-employed individuals, contributions to Individual Retirement Accounts, and contributions made by self-employed individuals to pension, profit-sharing, and annuity plans. And third, below the line deductions, which will be either itemized deductions or the standard deduction, must be taken along with personal and dependent exemptions to finally arrive at Taxable Income.
                Also, it is important to bear in mind the difference between items excluded from gross income and above the line deductions on the one hand and below the line deductions on the other. This distinction is critical for the reason that all items in the former will reduce Taxable Income, but the same cannot always be said of the latter. This is because below the line deductions require the taxpayer to make a choice between two mutually exclusive alternatives: either receive the standard deduction or take itemized deductions. In other words, a taxpayer will always be able to reduce his or her Taxable Income by amounts contributed to 401(k) accounts and Individual Retirement Accounts, but if he or she receives the standard deduction then itemized deductions must be foregone, or, alternatively, if he or she takes itemized deductions then the standard deduction will be unavailable.
                After Taxable Income has been calculated, then the taxpayer’s obligation is determined based upon calculations performed in accordance with the marginal rates. However, even after this initial calculation of the tax amount, a taxpayer may still be able to lower his or her ultimate tax liability by subtracting credits. Credits reduce tax on a dollar-for-dollar basis because they are applied directly against the tax due, as opposed to deductions and exemptions which are applied against the taxpayer’s income. There are two main types of credits: non-refundable and refundable. Non-refundable credits can reduce a taxpayer’s obligation to zero, but cannot reduce it below zero. Refundable credits, on the other hand, can reduce a taxpayer’s obligation below zero, and, as a result, can cause a taxpayer to receive a refund. Several of the more commonly used credits include the non-refundable credit for the elderly and the permanently and totally disabled, the partially refundable child tax credit, and the refundable credit for tax withheld on wages.
                And, in addition to the Federal income tax, Indiana imposes a State income tax of 3.4%, which is determined by reference to the taxpayer’s Federal adjusted gross income along with a few quirks. Also, there is a county income tax due, the percentage of which varies depending upon the county of residence from .01% to 2.08%.

Please join me next time for: How to Minimize Income Tax or I Wear a Barrel Because Uncle Sam Took My Slacks.

Tax Savings Series Part 4 - "The Self-Employment Tax or All These Taxes Are Taxing My Patience"

chadminer@lawwarsaw.com (Blog Author)4840 — Mon, 17 Nov 2008 08:00:00 EST

The Self-Employment Tax or All These Taxes Are Taxing My Patience

In today’s post we will consider the workings of the self-employment tax, along with methods for its reduction.

IRC 1401 imposes a tax “on the self-employment income of every individual,” which is known as the Self-Employment Contributions Act (SECA) tax. This tax is analogous to the Federal Insurance Contributions Act (FICA) tax, which is imposed on those who are employed by others. There is, however, one significant difference, half of the FICA tax is paid by the employee and the other half is paid by the employer, whereas the self-employed individual must pay both halves. The SECA tax is made up of two parts: a Social Security tax of 12.4%, which in 2008 is applied against self-employment income up to $102,000; and a Medicare tax of 2.9%, which is applied against all self-employment income.

When performing the calculation to determine the SECA tax obligation, it must be remembered that, again, even in the case of self-employed individuals conceptually there is still an employee’s portion and an employer’s portion. The first step in the calculation is to multiply net earnings from self-employment by 7.65%, which represents the employer’s portion of the SECA tax. The second step is to subtract the product of this computation from self-employment net earnings. These first two steps function to ensure that self-employed individuals are not required to count amounts paid regarding the employer’s portion as net earnings from self-employment when determining the amount of SECA tax due. The third step is to multiply the resulting amount by the applicable rates (15.3% on the first $102,000, 2.9% on everything above that) to determine the SECA tax obligation. However, one-half of this amount can be taken as an above the line deduction, which ensures that the self-employed individual will not be required to pay income tax on the employer portion of the SECA tax.

There are several effective methods for reducing the amount of the SECA tax obligation which revolve around the concept of transforming income from self-employment income to income which is excluded from self-employment income. IRC 1402 lists numerous sources of income that are to be excluded from self-employment income. Among these the more typically utilized are real estate rent, dividends, capital gains, and distributions related to limited partnership interests.

There are several techniques which may be of benefit to farmers. A farm business can be bifurcated into two limited liability companies: one company to own the land, and the other to conduct the farming operations. The operating company would then pay reasonable rent to the land owning company. The effect of this is to transform income that would otherwise be a part of “net earnings from self-employment” to income which is excluded. Of course, either way the farmer would still be responsible for paying income tax on this income, but to the extent that the income is received as rental income the farmer is not responsible for paying SECA tax.

Another method for increasing the amount of excluded income is to organize the farm as an S Corporation and pay out reasonable salaries and make distributions. S Corporations are taxed as pass-through entities (similar to partnerships), which means that the shareholder or shareholders are taxed on the income produced by the business but that the corporation itself does not pay any tax (as would a C Corporation). After the farm has been organized as an S Corporation it can then pay a reasonable salary to the farmer or farmers, to which salary the FICA tax would apply. Why FICA and not SECA? Because an individual who is employed by a corporation is not self-employed (for tax purposes), even if that individual owns 100% of the corporation that employs him or her. Any amounts remaining after the payment of reasonable salaries could then be distributed free of any FICA or SECA tax obligations, although, of course, these amounts would still be subject to income tax.

Finally, I would be remiss if I failed to mention that there are also various ways of dividing ownership interests in limited liability companies between active and passive that have been used to reduce SECA taxes. In 1997, the IRS issued proposed regulations in an attempt to clarify SECA tax treatment as applied to limited liability companies. But due to controversy, the proposed regulations were never adopted, and, as a result, application of the SECA tax to limited liability companies remains ambiguous. However, it is unlikely that the IRS would challenge a taxpayer proceeding in conformity with the proposed regulations, and, if caution is exercised, this is a strategy that some farmers may find to be of benefit.

Please join me next time for: Indiana Property Tax Reform or Indiana Property Tax Fiasco.

WHAT IS FARM SUCCESSION PLANNING?

mikeminer@lawwarsaw.com (Blog Author)3806 — Mon, 17 Nov 2008 08:00:00 EST

Succession planning is simply planning for the transition when you are no longer running the business.     You will either die, become incapacitated or simply decide to do something else, but regardless at some point you will no longer be at the healm of your business.   Like the ostrich, many of us apparently think that if we stick our head in the sand, and ignore this reality, it will go away. Thus, in the great majority of cases, the ":succession" occurs without the "planning".

As we all know, the results of almost any endeavor are better if we have planned the endeavor than if we simply leave the results to chance.    In fact, plannning for a business transition is probably more important than most of the other endeavors you have undertaken.    Unfortunately, most people have not planned for the successsion of their business whether it be farming or any other type.   The results of this have frequently been catastrophic, resulting in the failure of the business. Without proper planning, the new "decision maker" has not been properly trained, the entity has not been structured to allocate decision making authority in the proper way (i.e., "non-farming" siblings may veto the decisions of the "farm operator" or estate tax requirements may cause the liquidation of the business assets).

We will explore the nuances of transition planning in much greater depth as we go along, the starting point is simply that succession planning involves a conscious, problem solving approach to the ineveitable fact that no business is going to continue forever under the present operator.   Therefore, it is wise to plan for this transition rather than simply trusting to luck, or pretending that it will never happen

Kosciusko County Plays Major Role in State Meth Lab News

blog@www.lawwarsaw.com (News Author)20930 — Thu, 17 Feb 2011 08:00:00 EST

Kosciusko County Plays Major Role in State Meth Lab News

For further information about meth lab seizures, view these links:

http://www.indy.com/posts/indiana-seizes-a-ecord-2-000-meth-labs-in-2010

http://www.journalgazette.net/apps/pbcs.dll/article?AID=/20110212/LOCAL07/302129980/0/LOCAL11&template=printart

358 Medical Malpractice Claims Against Merrillville Doctor

blog@www.lawwarsaw.com (News Author)20463 — Thu, 27 Jan 2011 08:00:00 EST

It has been a bad year for Dr. Mark S. Weinberger, Merrillville sinus specialists formerly known as “The Nose Doc.” Dr. Weinberger has been accused of allegedly performing unnecessary surgeries on scores of patients, and then on top of that performing those surgeries poorly. As a result, he faces over 350 malpractice claims in Indiana. In addition, there are creditor claims of over $5.7 million against him and 22 criminal counts in federal court for billing fraud.

Damages for medical negligence in Indiana are capped at $1.25 million. The doctor (or his insurer) is responsible to pay the first $250,000 of any judgment against him. The remainder of any judgment is paid by the Indiana Patient’s Compensation Fund, which receives its funding under the Medical Malpractice Act through surcharges on malpractice insurance premiums paid by all doctors practicing in the state.

METH WORKSHOP TO ADDRESS LAB CLEANUP ISSUES

blog@www.lawwarsaw.com (News Author)19326 — Mon, 06 Dec 2010 08:00:00 EST

The Indiana State Police Meth Suppression Unit will be at the Center Lake Pavillion, Warsaw, Indiana on Wednesday, December 8th at 7:00 p.m. to take questions and discuss meth lab clean up at the second Meth Lab Awareness Workshop in three months. The presentation will include a briefing of Title 318 of the Indiana Administrative Code which legislates testing and clean up requirements for properties that have been used as meth labs. This is a very important meeting for landlords and hotel/motel operators, as well as contractors and the general public.

WINTER DRIVING HELP FOR TEENS

blog@www.lawwarsaw.com (News Author)19325 — Mon, 06 Dec 2010 08:00:00 EST

Winter Driving takes special skills. Our newest drivers do not have the experience to respond effectively in an emergency. For help with your teen driver, follow the link and view the videos.

Winter Driving Tips for Teens

blog@www.lawwarsaw.com (News Author)19323 — Mon, 06 Dec 2010 08:00:00 EST

Winter Driving takes special skills. Our newest drivers do not have the experience to respond effectively in an emergency. For help with your teen driver, follow the link and view the videos.

FIERY CRASH INVOLVING TWO SEMI'S CLOSES HWY. 30

blog@www.lawwarsaw.com (News Author)19327 — Thu, 02 Dec 2010 08:00:00 EST

Two semi tractor trailer rigs collided Wednesday evening on U.S. Hwy. 30 resulting in injuries to both drivers who were able to free themselves and escape their fiery rigs with non-life threatening injuries. Indiana State Police report that Dennis Krenan, of Pennsylvania was traveling west on the highway near Pierceton, Indiana when he lost control on the slick roadway and crossed the center median into the path of an eastbound semi driven by John Jenkins of Peru, Indiana. The truck collided and burst into flames. Police say that Mr. Krenan was driving to fast for the road conditions. Both men were treated at Kosciusko Community Hospital. Highway 30 was closed for 5 hours both east and westbound.

PARENT - TEEN DRIVING CONTRACT

blog@www.lawwarsaw.com (News Author)18341 — Sat, 16 Oct 2010 08:00:00 EST

National Teen Driver Safety Week is in it's third year this week from October 17th through October 23, 2010. Congress established this week in 2007 to help raise awareness and seek solutions to the high number of deaths among teens on our roadways. The 2010 campaign's theme is "DISTRACTIONS". Follow the "read more" link to the National Traffic Safety Administration's website and view the Parent/Teen Driving Contract. Sit down with your teen and discus the serious and sometimes DEADLY implications of "driving distracted".

"Stand Up" Act in a nutshell

blog@www.lawwarsaw.com (News Author)18017 — Thu, 30 Sep 2010 08:00:00 EST

The "Stand Up" Act which is currently being reviewed by Congress woul mean tougher driving laws for teens. States who fail to enact the legislation would be penalized by the Federal government. States not in compliance would lose highway construction dollars.

The "Stand Up" Act would require teens to be 18 years of age to obtain full licensure, among other restrictions.

Meth 2010 "Killing a Community"

blog@www.lawwarsaw.com (News Author)17157 — Mon, 23 Aug 2010 08:00:00 EST

The Kosciusko County Sheriff's Department is hosting it's first Community Workshop on the Meth Crisis on Wednesday, September 15th at the Center Lake Pavillion in Warsaw. The event will run from 10:00 a.m. through 7:00 p.m. The Kosciusko County Drug Task Force officers, local attorney and doctors will be on hand to take your questions and discuss the topic of "Meth 2010 - Killing a Community".

LAKE WAWASEE STING NETS 27 infractions at Sandbar

blog@www.lawwarsaw.com (News Author)16318 — Mon, 19 Jul 2010 08:00:00 EST

Lake Wawasee: 27 persons were ticketed or arrested for consumption of alcohol following a sting operation on the sandbar of Lake Wawasee Saturday, July 18th, many were minors. The operation followed complaints of illegal consumption by minors and rowdiness at the sandbar. The undercover raid was conducted by Indiana Conservation officers with assistance from the Kosciusko County Sheriff department.

Tips for Keeping Young Driver's Safe

blog@www.lawwarsaw.com (News Author)16313 — Mon, 19 Jul 2010 08:00:00 EST

Today's teen drivers face an increasing number of risks and distractions, making safe driving habits more important than ever.

Many community organizations and even large businesses have stepped in to help teens learn the importance of practicing safe driving skills. For example, UPS, Boys & Girls Clubs of America and UPS NASCAR driver David Ragan are partnering to present UPS Road Code, a comprehensive safe-driving course, based on UPS's driver-training programs, to help teach teens across the nation the importance of safe driving and defensive driving skills.

For more information on teen driving tips you can also visit www.ups.com/roadcode.

ATV Safety Day

blog@www.lawwarsaw.com (News Author)15377 — Mon, 07 Jun 2010 08:00:00 EST

Indiana Conservation Officers, Loose Moose Motorsports in Pierceton, and Polaris Industries will be hosting a free ATV Safety Day on Saturday, June 12, from 10 a.m. until 2 p.m.

The ATV Safety Day will be held at Loose Moose Motorsports, located approximately 3.5 miles north of Pierceton, on SR 13.

There will also be a riding course available to those who bring their own ATV’s.

Statistics Indicate Teen Girls Rival Teen Boys as Reckless Drivers

blog@www.lawwarsaw.com (News Author)13242 — Fri, 05 Mar 2010 08:00:00 EST

Teen girls catching up with boys as reckless drivers

These findings are not good news for parents of teenage girls. Expect more traffic related injuries and higher premiums in the future.

Indiana State Police Debut Computerized Pseudoephedrine Tracking System

blog@www.lawwarsaw.com (News Author)11979 — Tue, 29 Dec 2009 08:00:00 EST

Indiana State Police will debut a new computerized pseudoephedrine tracking system in March of 2010. It is the hope of the Meth Suppression and Drug Enforcement Section of ISP that the computerized system will enable investigators easier access to those who are purchasing large quantities of the drug that is commonly used to manufacture methamphetamine. Currently officers must pour through handwritten log entries wherever cold medications are sold. The new program should assist investigators in more efficiently investigating clandestine meth labs and the "smurfing" of pseudoephedrine products.

The Indiana Meth Intelligence System will not only hold the electronically reported pseudoephedrine sales in the state, but also a variety of thother meth specific intelligence sources to assist in tracking meth cooks and smurf groups.

The Drug Enforcement Agency in 2008 ranked Indiana second in the nation in meth labs siezed. Elkhart, Kosciusko and LaGrange counties in Indiana were ranked in the top ten in the State for labs siezed in 2009.

SAFETY TIPS FOR NEW YEARS EVE

blog@www.lawwarsaw.com (News Author)11837 — Tue, 22 Dec 2009 08:00:00 EST

Every year New Year's bashes are becoming bigger and gibber. Common sense tactics need to be applied. The onus of a safe party lies with the host.

Before the evening begins, select a designated driver.
Don't drink and drive any vehicle, including a bicycle.
Make sure your bartender has had server training to prevent overserving.
Call a cab if you drink and do not have a designated driver.
Turn your keys over to a sober friend if you have had too much to drink.
Remember the blood alcohol concentration is .08% nationwide.
Serve foods high in fact to help coat the stomach lining.
Fruit mixers mask the tase of alcohol and may cause guests to drink more.
Carbonated mixers cause alcohol to be absorbed into a person's system more quickly.
Keep alcoholic drinks out of reach of your pets. It could be deadly.
Do not rely on a guests appearance as a gauge of his/her sobriety.

Dorinda C. Conley of Syracuse Killed in Sunday Morning Crash

blog@www.lawwarsaw.com (News Author)11409 — Mon, 23 Nov 2009 08:00:00 EST

Dorinda Conley, 39, of Syracuse, Indiana was killed early Sunday morning when witnesses say her car suddenly ran off the roadway and struck a tree on CR 900 North in Kosciusko County. Ms. Conley was pinned inside the vehicle and had to be extricated by the Syracuse/Turkey Creek Township Fire Department. The Kosciusko County Fatal Alcohol Crash Team/Critical Investigation Team is still investigating the crash.

Funeral arrangements can be viewed at http://www.newswithstaceypage.com/obituaries.cfm

Kosciusko County Sheriff's Department Remembers Fallen Officer, Jeff Shaw

blog@www.lawwarsaw.com (News Author)11287 — Sun, 15 Nov 2009 08:00:00 EST

A Kosciusko County Sheriff squad car is located outside the department headquarters as a memorial for persons to pay their respects to Sergeant Jeff Shaw.     Shaw was killed in an auto/truck crash on November 12th while on duty in the Southern part of Kosciusko County.

Shaw is remembered first as a devoted family man and then to his job at the department, those that worked for and with him, as well as those he protected.   He was very well respected and highly thought of by his brothers in the department.

Funeral services will be at 11:00 a.m. Tuesday, November 17th at Warsaw Community Church, 2300 Ranch Road, Warsaw, with Pastor Denny Wilson officiating. Burial will be at Oakwood Cemetery with full honor guard detail.    Calling is from 1:00 to 8:00 p.m. Monday at the church.

A private Masonic memorial service will be conducted by masters and past masters of Kosciusko County lodges.

McHatton-Sadler Funeral Chapel, Warsaw, is in charge of the arrangments.

Sergeant Jeffrey Shaw Killed While on Duty in a Squad Car/Truck Collision

blog@www.lawwarsaw.com (News Author)11266 — Fri, 13 Nov 2009 08:00:00 EST

Kosciusko County Sheriff Sergeant, Jeffrey Shaw age 40, was killed Thursday in a squad car/truck collision on Indiana Highway 14 near Silver Lake, Indiana in the Southern part of Kosciusko County. Sgt. Shaw was on regular patrol duty when the collision occured around 2:47 p.m.

Investigators state that Shaw's cruiser was struck by a truck hauling scaffolding, driven by Steven Byerly, 53 of Fort Wayne. After a preliminary investigation, it is believed that Byerly's truck left the roadway, he overcorrected and struck the passenger side of Shaw's cruiser after crossing the center line. Both vehicles caught fire after impact. Byerly was pulled from the truck by a passerby, however, Sgt. Shaw had to be extricated from the squad car by fire and rescue officials. Both were transported to Kosciusko Community Hospital where Sergeant Shaw was pronounced dead from blunt force trauma. Byerly was treated for a minor head injury and released.

Sergeant saw leaves behind a wife, Angela, and two young children, Nicholas age 9 and Isabella age 7.

A very tragic and sad loss for the Shaw and Kosciusko Sheriff's Department families.

WARSAW SET TO CELEBRATE "AMERICA RECYCLES DAY"

blog@www.lawwarsaw.com (News Author)11258 — Thu, 12 Nov 2009 08:00:00 EST

The Kosciusko County Solid Waste Management District is taking part in Saturday's America Recycles Day by hosting an event at the KC Recycling Depot.

Activites begin at 9 a.m. at the Depot, located at 220 S. Union St. in Warsaw, and will continue through 3 p.m. A few of the activities for the day will be live radio remote by WIOE from 10 a.m. to noon, free doughnuts and hot cider, hourly door prizes and several hands-on activities.

A workshop for kids will feature the making of birdhouses from recycled products and is scheduled for 12:00 noon. Many other activities are planned throughout the day.

Warsaw Woman Serious After Highway 30 crash

blog@www.lawwarsaw.com (News Author)11257 — Thu, 12 Nov 2009 08:00:00 EST

A two vehicle collision on Highway 30 at 200 North (near Biomet Drive) left one Warsaw woman in serious condition Wednesday. Beth A. Bumgardner was crossing the intersection when she was struck in the driver's side by an vehicle being driven by Scott A. Haines of Bourbon. Haines reported that he could not see the traffic light due to the morning sun. Bumgardner was pinned in her vehicle until extricated by the Warsaw Fire Department. She was airlifted to Parkview Memorial Hospital in Fort Wayne with internal, neck and head injuries. She is listed in serious condition. Haines suffered shoulder injuries and was transported to Kosciusko Community Hospital for treatment.

The crash remains under investigation.

Norman Vinson of Jay County Dies of Injuries in a Car-Motorcycle Crash in Miami County

blog@www.lawwarsaw.com (News Author)11272 — Wed, 11 Nov 2009 08:00:00 EST

A car-motorcycle collision which occured on Mexico Road south of 400 North in Miami County on Saturday, November 7, 2009, took the life of Norman Vinson, 55 of Jay County, Indiana.

A car driven by Ryne Fuller, 22, of Miami County, turned into the path of Vinson's 2010 Harley Davidson on Mexico Road. Vinson was reportedly unable to avoid Fuller's vehicle and struck the passenger side front tire flipping him over the vehicle. Vinson was not wearing a helmet.

Mr. Vinson was airlifted to Parkview Hospital in Fort Wayne, where he later died following surgery for his injuries.

Watercraft Victim Killed in Jet-Ski Accident on the Maumee River

blog@www.lawwarsaw.com (News Author)11121 — Fri, 30 Oct 2009 08:00:00 EST

A Fort Wayne man, Matthew Stocksdale age 37, was killed while riding his personal watercraft on the Maumee River on Sunday, October 25th.

The Allen County Coroner's office indicates that he was killed by blunt force trauma to the neck when he struck a cable securing a job site for work no the Tecumseh Street bridge. The cables were allegedly strung across the river with no markers for visibility.

Occupants of Car Flee Car-Train Accident in Warsaw

blog@www.lawwarsaw.com (News Author)10876 — Mon, 19 Oct 2009 08:00:00 EST

A car-train accident in Warsaw Saturday night on the north/south tracks at the Market Street crossing remains under investigation. A local police officer witnessed the Northfolk Southern train abruptly brake. Following the impact four persons exited the car and fled the area. One man, Hilario Lopez, age 48, remained in the vehicle. He was arrested for public intoxication. The driver of the vehicle remains unknown, however, local authorities say that Mr. Lopez is helping to provide information.

National Teen Driver Safety Week - October 18th - October 24 2009

blog@www.lawwarsaw.com (News Author)10874 — Mon, 19 Oct 2009 08:00:00 EST

Teen Driver Safety week is a time for communities and family's to take pause and address the issue of teen driving safety and better educate young drivers about the potential dangers behind the wheel.

Research has shown that distractions are a major cause of collisions. In Indiana, distractions were a contributing factor for 2,493 teen drivers involved in accidents in 2008. In addition, Indiana had 136 fatal crashes involving drivers ages 15-20 in the same year.

To learn more about research and recommendations for teen drivers, visit www.ridelikeafriend.com.

Roanoke Man injured and four killed in a South Whitley car crash

blog@www.lawwarsaw.com (News Author)10875 — Thu, 15 Oct 2009 08:00:00 EST

Indiana resident John Brooks, 56, of Roanoke was injured when his SUV was struck head on by a Dodge Neon carrying four Kentucky residents. Shara Means, 34; Amanda Hollon, 29; Shannel Gabbbard, 21 and Richard Casey Rardin, 27. The Dodge Neon collided head on with the SUV when passing in a "no passing" zone on Indiana State Road 5 south of Larwill, Indiana. None of the passengers in the Dodge Neon were wearing seatbelts. John Brooks was taken to Parkview Hospital in Fort Wayne with leg injuries.

Bradley Robert Coleman Arrested by Koscusko City - County SWAT Team

blog@www.lawwarsaw.com (News Author)10758 — Thu, 08 Oct 2009 08:00:00 EST

The Kosciusko City-County SWAT team was called to duty by Winona Lake Police Chief, Paul Schmidt on a tip that Bradley Robert Coleman was at a house in Winona Lake. An outstanding warrant for Coleman on a resisting arrest charge was executed by the SWAT team. Coleman was a person of interest following reports of comments made by him that concerned the safety of Winona Lake Police Officer, Paul Heaton and his family. Police were informed that Coleman may have a 357 magnum handgun in his possession.

SWAT team members made entry into the residence and located Coleman hiding inside a closet. Coleman was arrested on the original active warrant and was additionally arrested on a second resisting law enforcement charge by Winona Lake Police Department.

Bradley Coleman was recently released from the Department of Corrections after serving only two years on an amed robbery conviction out of Kosciusko County.

Additional charges are possible against Coleman from the Warsaw Police Department regarding the comments he had made directed to Officer Heaton's family. Coleman is currently being held on a $102,000 bond.

Two South Whitley Teens Injured in a Three Vehicle Accident Remain Hospitalized

blog@www.lawwarsaw.com (News Author)10757 — Thu, 08 Oct 2009 08:00:00 EST

Two teens remain hospitalized following Tuesday mornings serious accident near South Whitley. Jarrod Lews, Pierceton, remains in critical condition while Charles Shepherd's condition has been upgraded to fair. Both boys remain in Parkview Hospital Fort Wayne. Austin Striggle, also of Pierceton, was treated and released at Parkview Hospital. All four boys injured in the accident are students at Whitko High School in South Whitley, Indiana. Speed was a factor in the crash. The accident continues to remain under investigation.

Four Teens Hurt in Three Vehicle Incident in South Whitley

blog@www.lawwarsaw.com (News Author)10756 — Wed, 07 Oct 2009 08:00:00 EST

Four Whitko High School teens were inujred in a three vehicle accident early Tuesday morning where speed was considered to be a factor by the Kosciusko County Sheriff's Department, the accident remains under investigation.

Jarrod A. Lewis 17, of Pierceton was listed in critical condition and Charles Shepherd, Jr. of Pierceton was in fair condition at Parkview Hospital in Fort Wayne. Paul Nadolski 19 of Pierceton was taken to Kosciusko Comminuty Hospital in Warsaw and is listed in serious condition.   Austin Striggle 14 ,also of Pierceton, was taken to Parkview Hospital in serious condition.   Jarrod Lewis was taken from the scene via Samaritan Air Ambulance.

Investigators believe that the accident which occurred on Indiana 14 near CR 700E was caused when the van driven by Lewis allegedly pulled out in front of a third vehicle driven by Garret Alan Vande age 18.   It is believed that Nadolski made an attempt to pass both Vande's vehicle and the Lewis van, but Vande was attempting to pass at the same time which forced the Nadolski vehicle off the road. Nadolski's car lost control, went off the north side of the road, returned to the road colliding with the Lewis van. Upon impact both the Nadolski and Lewis vehicles flipped and rolled several times.   Neither Lewis nor Charles Shepherd were believed to be wearing seatbelts and were ejected from the vehicle.

Both Jarrod Lewis and Austin Striggle are starters on the Whitko High School Football team. Lewis is team captain and an inside linebacker.   Striggle plays both offense and defense.

An Albion man, Andrew Vice, was crushed in a semi-trailer/car crash in Huntington County

blog@www.lawwarsaw.com (News Author)10715 — Tue, 06 Oct 2009 08:00:00 EST

Andrew Vice, a 29 year old Albion man, was killed in a car crash in Huntington, Indiana on October 6th. As reported by the Huntington County Sheriff's department, Vice was stopped at the intersection of US224 and Highway 5 when the driver of a semi-trailer truck failed to stop at the intersection causing the semi-trailer to flip onto Vice's vehicle crushing him. The accident is still under investigation.

BEWARE OF SLOW MOVING FARM VEHICLES ON THE ROADS

blog@www.lawwarsaw.com (News Author)10695 — Mon, 05 Oct 2009 08:00:00 EST

Fall Farm season is underway. Fall harvest brings slow moving farm equipment onto Indiana highways and county roads. The Indiana State Police have issued an advisory warning drivers to be careful and on the lookout for slow moving farm implements. Caution and awareness is key when driving through or near many of our Indiana farm areas. Stay alert and aware that slow moving vehicles are on our roadways and that we must yield right of way to our farmers.

Teen Drivers Who Share a Family Car are Safer Drivers

blog@www.lawwarsaw.com (News Author)10586 — Tue, 29 Sep 2009 08:00:00 EST

Teenagers are the most dangerous drivers on the road. There is a way to keep teen drivers safer on the roads. Don't give teens a car they consider their own. Teenagers who reported that they were the main person driving a vehicle, rather than sharing it with other family members, were more than twice as likely to be involved in a recent crash. One in four drivers with primary access to a car had had an accident while driving in the past year, compared with 1 in 10 for shared access. That means 25 percent of the kids driving their "own" cars had at least one accident in the past year! Don't be afraid to set rules for safe driving behavior, and yank the keys if those rules aren't followed. In fact, making your teenager say, "Mom, can I have the car keys?" may be one of the simplest and best ways to keep your child safe.

LOCAL ORTHOPEDIC INDUSTRY AWARDED $7 MILLION DOLLAR LILLY ENDOWMENT

blog@www.lawwarsaw.com (News Author)10462 — Thu, 24 Sep 2009 08:00:00 EST

Orthoworx, a newly organized Warsaw company, has been awarded the largest Lilly Endowment in the region to expand and support the orthopedic capital of the world. The Kosciusko Community Foundation and BioCrossroads (an Indianapolis based company) will work closely with local orthopedic leaders and Orthoworx to to secure and enhance the region's competitive appeal to the orthopedic industry now and in the future.

Allstate Socked with $16 million Verdict in Head-on Crash

blog@www.lawwarsaw.com (News Author)5411 — Tue, 18 Aug 2009 08:00:00 EST

Allstate Socked with $16 million Verdict in Head-on Crash
The three-pronged claims tactic of Allstate Insurance Company (delay, deny, defend) cost the company more than $16 million in damages resulting from a head-on car crash which happened in Missouri in 2000. Allstate had an opportunity to settle the claim for $50,000 (hospital bills alone were $320,000), but instead chose not to respond to the injured parties offer. That choice resulted in a jury award of $5.8 million in compensatory damages and an additional $10.5 million in punitive damages for Allstate’s bad faith refusal to settle. http://www.kansascity.com/business/v-print/story/726338.html July 29, 2008.

Cable barriers proven to help prevent vehicles from crossing median

blog@www.lawwarsaw.com (News Author)6922 — Tue, 18 Aug 2009 08:00:00 EST

Wire rope fences use high-tension cable to guide cars or trucks which crash into them by capturing the vehicle and preventing it from crossing the median into oncoming traffic. The Indiana Department of Transportation has been testing the cable barriers on two stretches of Indiana insterstate since late 2005. The barriers have been in use along Interstate 65 between Zionsville and Lebanon and on Interstate 69 between Noblesville and Anderson. Within the 13 mile test area along I65, the barrier was struck 69 times by out of control vehicles within the first eight months. Amazingly, none of the vehicles passed through the barrier and there were no fatalities or serious injuries reported.

INDOT will begin installing the cable barrier the first week of January in 2009, along the I-70 median in Wayne, Marion and Hancock counties as part of a $20 million dollar barrier installation project for ever 150 miles of Indiana interstate.

Teen Driver with Learner's Permit Causes Serious Accident Removing Coat While Driving.

blog@www.lawwarsaw.com (News Author)6923 — Tue, 18 Aug 2009 08:00:00 EST

Fifteen year old Mikala Perzanowski of Syracuse, Indiana lost control of her car driving on a learner's permit while she tried to remove her coat. Mikala's mother, Tiffany Oglesbee , and fifteen year old Kayla Courtney were passengers in the vehicle. The investigation indicated that the car left the road and hit a tree off Old 30, West of Brailler Road near Pierceton, Indiana on January 3, 2009. Both Oglesbee and Courtney were seriously injured in the crash and air lifted to Parkview Hospital of Fort Wayne.

Three Car Collision near Milford, Indiana leaves Silver Lake Man in critical condition

blog@www.lawwarsaw.com (News Author)6005 — Tue, 18 Aug 2009 08:00:00 EST

Silver Lake resident, Rickey E. Castle, was critically injured after a three-vehicle collision on October 9, 2008 near Milford, Indiana. The Kosciusko County Sheriff's Department reported that Josephina R. Aronson, 61, Elkhart, was headed south on Ind. 15 near CR 1000N at 10:30 a.m. Thursday when she crossed the center line and struck a pickup driven by Rickey E. Castle, 52, Silver Lake. Castle's pickup truck rolled several times before coming to rest off the roadway. Mr. Aronson's vehicle then collided with a car driven by Jason Locke of Leesburg. Mr. Castle suffered severe head injuries and was airtlifted to Parkview Hospital, Fort Wayne. Mr. Locke was not injured. Ms. Aronson was taken to Goshen General Hospital for treatment and was released.

Fuel Prices Go Up, Traffic-related Deaths Go Down

blog@www.lawwarsaw.com (News Author)5455 — Tue, 18 Aug 2009 08:00:00 EST

The skyrocketing gasoline prices that consumers are paying at the gas pump are having a noteable positive effect: traffic related injuries and deaths are declining sharply across the United States.

Early figures compiled by the National Safety Council confirm that higher fuel costs are having a dramatic effect on the number of people travelling on the nation's roads causing a significant drop in automobile accidents. The result is a substantial decrease in auto related injuries and deaths. Not only are there fewer drivers o nthe road, but drivers may be driving at slower speeds in an effort to conserve fueld and increase efficiency.

Indiana has experienced a 26% reduction in fatal accidents so far in 2008. If the downward trend continues, 2008 could have the lowest level of fatalities since records began being kept 18 years ago.

One Killed and Four Others Injured in Semi-Truck Mulit-Vehicle Collision on Interstate 65 Near Lowell, Indiana

blog@www.lawwarsaw.com (News Author)5458 — Tue, 18 Aug 2009 08:00:00 EST

A female motorist, Rebecca Fourness, of Fair Oaks, Indiana was killed and her four year old son injured, when a semi-truck driven by forty year old Wilfredo Lozano of Oak Forest, failed to slow his semi in a "traffic slowdown" and rear ended the Fourness vechicle and two other vehicles on Interstate 65 near Lowell, Indiana on July 29, 2008. Fourness died in Loyola University Medical Center in Maywood from severe head injuries. Also injured in the crash were John Huhn and his passenger, Jim Gaskins, who were in a Toyota Highlander SUV and James Knight, the driver of a Ford F-250 pick up truck. All three vehicles were struck by the semi. After colliding with the vehicles, the semi jackknifed and rammed into a guardrail trapping the Fourness vehicle between the tractor and trailer portions of the semi according to Indiana State Police Sargeant Richard Broughton.

Elkhart Motorcyclist Dies in Kosciusko County crash

blog@www.lawwarsaw.com (News Author)9563 — Tue, 18 Aug 2009 08:00:00 EST

Donald H. Aydelotte, Jr. age 55, of Elkhart, Indiana was killed in a two vehicle collision on County Road 400 N and 150 W, on Sunday, July 19, 2009. A 1998 Pontiac Grand Am driven by sixteen year old Alysa M. Bellamy of Williamsport, pulled into the path of his 2002 Harley Davidson Electra Glide motorcycle. Mr. Aydelotte was pronounced dead at the Kosciusko Community Hospital.

Teen Car Crash Risk SLASHED by Later School Start Times

blog@www.lawwarsaw.com (News Author)6712 — Tue, 18 Aug 2009 08:00:00 EST

Researchers have found a 16.5% drop in auto accident rates for teen drivers when local high schools moved the start of classes from 7:30 to 8:30 a.m. Following puberty, adolscents are biologically prgrammed to stay up about an hour later each night, the shift in biological clocks conflicts with having to get up earlier to go to high school, rather than the later start times they had when they were younger. Fatigued drivers cause about 100,000 accidents a year and half of those are causted by drivers 16 to 25 years of age. A survey in 2006 indicated that 28 percent of high school students fall asleep at school and 51 percent have driven while they are drowsy. There have even been studies by the University of North Texas that revealed that out of 262 drivers, 17 percent reported following asleep while driving.

Schools and Swine Flu - Recommendations by the CDC

blog@www.lawwarsaw.com (News Author)9997 — Mon, 17 Aug 2009 08:00:00 EST

TIPS FOR SCHOOLS AND PARENTS

ON SWINE FLU PREVENTION AND OUTBREAKS

Stay home when sick:
Those with flu-like illness should stay home for at least 24 hours after they no longer have a fever, or signs of a fever, without the use of fever-reducing medicines. They should stay home even if they are using antiviral drugs. (For more information

Separate ill students and staff:
Students and staff who appear to have flu-like illness should be sent to a room separate from others until they can be sent home. CDC recommends that they wear a surgical mask, if possible, and that those who care for ill students and staff wear protective gear such as a mask.
Hand hygiene and respiratory etiquette:
The new recommendations emphasize the importance of the basic foundations of influenza prevention: stay home when sick, wash hands frequently with soap and water when possible, and cover noses and mouths with a tissue when coughing or sneezing (or a shirt sleeve or elbow if no tissue is available).
Early treatment of high-risk students and staff:
People at high risk for influenza complications who become ill with influenza-like illness should speak with their health care provider as soon as possible. Early treatment with antiviral medications is very important for people at high risk because it can prevent hospitalizations and deaths. People at high risk include those who are pregnant, have asthma or diabetes, have compromised immune systems, or have neuromuscular diseases.
High-risk students and staff members stay home:
People at high-risk of flu complications should talk to their doctor about staying home from school when a lot of flu is circulating in the community. Schools should plan now for ways to continue educating students who stay home through instructional phone calls, homework packets, internet lessons, and other approaches.
Students with ill household members stay home:
Students who have an ill household member should stay home for five days from the day the first household member got sick. This is the time period they are most likely to get sick themselves.
Increase distance between people at schools:
CDC encourages schools to try innovative ways of separating students. These can be as simple as moving desks farther apart or canceling classes that bring together children from different classrooms.
Extend the period for ill persons to stay home:
If influenza severity increases, people with flu-like illness should stay home for at least 7 days, even if they have no more symptoms. If people are still sick, they should stay home until 24 hours after they have no symptoms.
http://www.cdc.gov/h1n1flu/schools/schoolguidance.htm

Traveling to and From School - Safety First!

blog@www.lawwarsaw.com (News Author)9994 — Mon, 17 Aug 2009 08:00:00 EST

TRAVELING TO AND FROM SCHOOL: Review the basic rules with your youngster:

School Bus

If your child's school bus has lap/shoulder seat belts, make sure your child uses one at all times when in the bus. If your child's school bus does not have lap/shoulder belts, encourage the school to buy or lease buses with lap/shoulder belts.
Wait for the bus to stop before approaching it from the curb.
Do not move around on the bus.
Check to see that no other traffic is coming before crossing.
Make sure to always remain in clear view of the bus driver.
Children should always board and exit the bus at locations that provide safe access to the bus or to the school building.

Car

All passengers should wear a seat belt and/or an age- and size-appropriate car safety seat or booster seat.
Your child should ride in a car safety seat with a harness as long as possible and then ride in a belt-positioning booster seat. Your child is ready for a booster seat when she has reached the top weight or height allowed for her seat, her shoulders are above the top harness slots, or her ears have reached the top of the seat.
Your child should ride in a belt-positioning booster seat until the vehicle's seat belt fits properly (usually when the child reaches about 4' 9" in height and is between 8 to 12 years of age). This means that the child is tall enough to sit against the vehicle seat back with her legs bent at the knees and feet hanging down and the shoulder belt lies across the middle of the chest and shoulder, not the neck or throat; the lap belt is low and snug across the thighs, and not the stomach.
All children under 13 years of age should ride in the rear seat of vehicles. If you must drive more children than can fit in the rear seat (when carpooling, for example), move the front-seat passenger's seat as far back as possible and have the child ride in a booster seat if the seat belts do not fit properly without it.
Remember that many crashes occur while novice teen drivers are going to and from school. You should require seat belt use, limit the number of teen passengers, do not allow eating, drinking, cell phone conversations or texting to prevent driver distraction; and limit nighttime driving and driving in inclement weather. Familiarize yourself with your state's graduated driver license law and consider the use of a parent-teen driver agreement to facilitate the early driving learning process.

Bike

Always wear a bicycle helmet, no matter how short or long the ride.
Ride on the right, in the same direction as auto traffic.
Use appropriate hand signals.
Respect traffic lights and stop signs.
Wear bright color clothing to increase visibility.
Know the "rules of the road."

Walking to School

Make sure your child's walk to a school is a safe route with well-trained adult crossing guards at every intersection.
Be realistic about your child's pedestrian skills. Because small children are impulsive and less cautious around traffic, carefully consider whether or not your child is ready to walk to school without adult supervision.
If your child is young or is walking to new school, walk with them the first week to make sure they know the route and can do it safely.
Bright colored clothing will make your child more visible to drivers.
In neighborhoods with higher levels of traffic, consider starting a "walking school bus," in which an adult accompanies a group of neighborhood children walking to school.

NEW INDIANA TEEN DRIVING LAWS EFFECTIVE JULY 1, 2009

blog@www.lawwarsaw.com (News Author)9393 — Mon, 17 Aug 2009 08:00:00 EST

The law recently passed by Indiana legislators should strengthen the guidelines for teen drivers. It became effective on July 1.

Graduated driver licensing is a three-stage process designed to ease new drivers into the experience.

It begins with a learner's permit requiring supervised driving at all times. Next is a probationary license that allows unsupervised driving with restrictions and concludes with a full-privilege license.

Indiana teens must comply with a number of restrictions once they are licensed. For the first 180 days of driving, they cannot drive from 10 p.m. to 5 a.m.

Beyond those first 180 days, no driving from 11 p.m. to 5 a.m. from Sunday through Thursday and 1 a.m. to 5 a.m. on Saturday and Sunday mornings until they reach the age of 18.

There are exemptions for teens participating in school sanctioned and religious events or who are working or if they are accompanied by a licensed driver at least 25 years old.

New drivers cannot carry passengers for the first 180 days, or until the age of 18, unless accompanied by a licensed instructor or driver aged 25 year or older. Exemptions to this include siblings and/or the child or spouse of the driver.

Teens younger than 18 years old cannot operate a motor vehicle while using any type of telecommunications device unless making a 911 emergency call.

Beginning July 1, 2010, the minimum age for applying for a learner's permit will be 15 years and 6 months with a driver education course and 16 years without the course.

Before applying for a probationary license, all new drivers, regardless of age, will be required to complete a 50-hour driving log with 10 of those hours at nighttime.

The minimum age for a probationary license will be raised to 16 years and 6 months with driver's education and 16 years and 9 months without it.