Volume 34 Issue 3

Required Minimum Distributions

By  Hyman G. Darling, CELA, CAP, Fellow
A substantial benefit is available for those who are 72 years old or older where they may make a qualified charitable deduction (QCD) from their IRA.

The Nuts and Bolts of IRA Portability

By  Denise Appleby
When moving IRAs, care must be taken to avoid unintended distributions.

The Fundamental Bobbi Flowers

By  Professor Rebecca C. Morgan, CAP, Fellow
Meet NAELA’s 35th President: Professor Roberta K. Flowers, Fellow.

Guardianship Reform Requires Improvement of Ethical Standards

By  Professor Roberta K. Flowers, Fellow
Elder law attorneys must consider the role they play in guardianship proceedings to protect an individual’s rights.

Observation Status and Skilled Nursing Facility Coverage

By  Alice Bers, JD
Because patients must be hospitalized as inpatients covered by Medicare Part A for three days before they can receive coverage of skilled nursing facility services, people placed in observation status often cannot access medically necessary SNF care.

How to Review Federal Individual Income Tax Returns

By  Eric J. Einhart, Esq.
As elder law attorneys, we need to understand the basics of federal individual income tax returns and know when to consult with the tax professionals.

NAELA's 2022 Annual Conference Review

By  Beth A. McDaniel, CELA
Almost 250 elder law and special needs planning attorneys gathered May 13-14, 2022, in Scottsdale, Arizona.

NAELA 2022 Annual Conference Session Reviews

By  Eric J. Einhart, Esq.
A brief synopsis of some of the many excellent sessions at the 2022 NAELA Annual Conference.

President's Message: And So, the Gardening Begins

By  Professor Roberta K. Flowers, Fellow
I am honored to be writing my first message as your 35th President.

The Philosophy of "Relentless Incrementalism"

By  C. Grace Whiting, JD
"Relentless incrementalism" is a strategy that prioritizes change through small, ongoing, persistent action.

Jul/Aug/Sep 2022

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