In Stangi II the FLP paid all of the 24 hour homecare costs of the Decedent immediately prior to his death as well as for his surgery expenses and the Decedent’s funeral, estate administration expenses and the estate and inheritance taxes. The Court relied on the fact that the Corporate General Partner although not technically controlled by the Decedent (only a 47% ownership interest), had entered into a management agreement with his son who was the holder of the Decedent’s Power of Attorney so that the disbursements of funds from the FLP were essentially the actions of the Decedent acting through his Attorney in Fact. The Strangi II opinion is viewed by many practitioners as a significant expansion of the reach of 2036(a)(2) because the Court pointed out that the formalities were adhered to..
Diversify properly as you would with any other investments, and make sure that your living expenses (actual or projected) are taken care of by the less risky CEFs in the portfolio. In bond CEFs, you can get un leveraged portfolios, state specific and/or insured Municipal portfolios, etc. Monthly income (frequently augmented by capital gains distributions) at a level that is most often significantly better than your broker can obtain for you.
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And Chang, S. W. And Crawford, S. Chris Bosh unchained! At times in the past four seasons, it was frustrating to watch Bosh disappear for entire quarters because he just wasn’t involved in the Heat’s offense. Bosh has said numerous times that the Heat rarely call any plays for him, yet people still judge him by comparing his numbers to his Toronto days when he was the only scoring option. It’s not apples to apples.
The calls I have had since my letter (December 28) was published can be summarised. Like the gutting of the Community Satisfaction Survey, PC5 is regarded as some by yet another political trick to prevent public comment on council’s performance. Try as they might to prevent feedback and accountability, political critique of incumbents can’t, shouldn’t and won’t be restricted to the electoral period.
A. Gorsuch seems fairly close to the views of Justice Antonin Scalia, whom he replaced, on many substantive issues and in analytic approach, though overall he is likely to be a more conservative vote. How much he tilts the Roberts Court more to the right depends on what happens with the other justices in particular, whether anyone from the Court’s liberal bloc or 81 year old Anthony Kennedy steps down during this term or in the near future.