Connie Regula is a TN attorney who was just arrested for representing a client against DCFS in TN.
Very good and interesting video on 4th, 14th and 1st amendment rights in corrupt cases. She also talks about offers of proof.
Connie Regula is a TN attorney who was just arrested for representing a client against DCFS in TN.
Very good and interesting video on 4th, 14th and 1st amendment rights in corrupt cases. She also talks about offers of proof.
by WorldTribune Staff, September 2, 2018
At least 1.5 million adults in the United States are under the care of guardians and, critics say, are trapped in a flawed system which controls everything from a person’s finances to visits with family members.
In North Carolina, Ginny Johnson described how, just three months after her 95-year-old father was placed in guardianship, she was locked out of the Raleigh home she had lived in for 53 years and her father was taken away.
“My father was a 95-year-old healthy man when this happened,” Johnson said. “The day before dad was abducted he was on the golf course hitting golf balls with me. He had just lifted weights for 30 minutes and biked for 30 minutes.”
Johnson said her father’s dying wish was that she help prevent other abuses like the ones done to him.
“My father’s service in WWII was also heroic and yet he was kidnapped, robbed and murdered by our courts and legal system,” she charges.
As “wards of the state,” many of America’s most vulnerable are “stripped of their individual rights, find themselves separated from friends, family members and lifelong support networks as a result of enforced isolation imposed allegedly for their ‘protection,” according to Sam Sugar, author of the best-seller “Guardianships & The Elderly: The Perfect Crime.”
The American Bar Association, in a study published earlier this year, said that “guardianship is generally permanent, leaving no way out – ‘until death do us part.’ ”
In many states, all that is required to become a guardian, for those who have not been convicted of a felony or recently declared bankruptcy, is taking a course.
“My father was in great shape until he was warehoused by the court appointed guardian in a care center that starved him, restricted him from seeing me and didn’t shower him regularly,” Johnson said, according to a June article by Juliette Fairley for Medium.com.
Johnson said she had been named her father’s power of attorney and health care proxy but a sibling filed for guardianship in Wake County’s Special Proceedings Estate Division Probate Court and a professional guardian was appointed instead.
A year after being placed in guardianship, Johnson’s father passed away. She has since filed a wrongful death lawsuit with the North Carolina Industrial Commission, according to Fairley’s report.
“We are the state’s designated tribunal/court for tort claims against the State of North Carolina and, as such, we simply cannot comment on any potential, pending or adjudicated claim before us,” said J. Brian Ratledge, general counsel with the North Carolina Industrial Commission.
Sugar, who is founder and president of Americans Against Abusive Probate Guardianship (AAAPG), said that “The court and the court appointed guardian cannot strip the person of all their assets unless they first declare the individual incapacitated at which point the guardian owns them the way a master owns a slave.”
The exploitation of Americans placed in guardianship was highlighted in April during a meeting of the Senate Special Committee on Aging.
Committee chair Susan Collins, Maine Republican, recounted a New Yorker article published in 2017 which detailed how a woman obtained guardianship over an older couple, unbeknownst to their daughter, after she “allegedly showed up at the house … and informed them that she had an order from the local court to ‘remove’ them from their home, and that she would be taking them to an assisted living facility.”
The guardian, April Parks, “allegedly sold their belongings and transferred their savings into an account in her own name,” Collins said. Parks, who was the guardian of more than 400 people over 12 years, later was indicted on more than 200 felony charges.
Sen. Bob Casey, Pennsylvania Democrat, said during the April hearing that “We don’t even have basic data on guardianship itself. We don’t know how many people are subject to guardianship, who their guardians are, if a guardian has been thoroughly vetted and how many people are possibly being abused or neglected by their guardians. We should be able to agree that finding answers to these questions is the least we can do to protect our loved ones.”
In Texas, the state legislature last year passed a bill ordering the creation of a statewide system which will require all guardians to register, complete an online training course and undergo a criminal background check. The 50,748 active guardianship cases in the Lone Star State are valued at as much as $5 billion, according to David Slayton, executive director of the Texas Judicial Council.
Florida, which has the nation’s highest number of residents age 65 and over, recently cracked down on guardianship abuse with a new law establishing a statewide database of professional guardians.
Previously, professional guardians who were alleged to be abusing their power could move to a different county which did not require enhanced audits.
The Clerk & Comptroller of Palm Beach County reported in 2016 that there were at least 50,000 people under court-controlled guardianships in Florida and nearly $4 billion in guardianship assets at risk for exploitation.
“There are sometimes some bad apples,” said Sam Verghese of the Florida Department of Elder Affairs, according to a report by WPLG. “What we’ve sought to do with the legislature has been to fix some of those gaps that’ve been there, so that if there is someone who’s being taken advantage of from abuse, neglect, exploitation, financial fraud, there’s a way to actually go after the bad apples so more people aren’t hurt.”
Family members of those placed in guardianship are often required “to pay excessive, even outrageous hourly fees to untrained observers (for instance, law enforcement personnel, social workers and non-medical aides) to make occasional visits with their loved ones for very limited periods of time. In extreme cases, telephone contact with the ward is monitored or even prohibited,” Sugar said.
In her report for Medium.com, Fairley cited attorney Taso Pardalis, a partner with Pardalis & Nohavicka Lawyers in New York, who said “Approximately 5 to 10 percent of adult guardianships in this country are reported to have a fraudulent aspect – yet the percentage is most certainly much higher.”
Private guardians are legally allowed to charge a “ ‘reasonable’ fee but the State has not defined the term,” Pardalis said. “Some private guardians charge rates as high as $600 an hour for tasks as menial and mundane as writing emails. Fees are billed to the ward’s estate and without sufficient supervision by the State of the guardian’s operations, there is a high potential for financial abuse.”
Orders of restricted visitation can also be very expensive, Paradlis said.
Fairley’s report cited the example of Mary Bush of West Chester, Pennsylvania. Bush is required to pay $50 to visit her 87-year-old mother at a local nursing home and an APS worker and a sheriff must also be present.
“The court has unjustly labeled me a criminal and violated my due process rights,” Bush said. “My mom had a million dollar estate that has been liquidated by court appointed guardians.”
Philadelphia Attorney Alan Denenberg filed a federal lawsuit on behalf of Mary Bush in the U.S. District Court for the Eastern District of Pennsylvania against two police officers whom he alleges conspired to violate Ms. Bush’s 4th Amendment Rights under the U.S. Constitution by using excessive force in the parking lot of Park Lane nursing home where Ms. Bush’s mother resides under guardianship. Bush v. East Goshen Township et al, against Sergeant James Renegar and Ted Lewis of West Chester, outlines four counts including assault and battery under state law, Fairley reported.
“Sgt. Renegar lunged at the Plaintiff Mary Bush, grabbing her cell phone and throwing it to the ground,” stated Counselor Denenberg in an Aug. 29, 2018 amended complaint. “Sgt. Renegar then body slammed the Plaintiff onto the pavement causing her head to strike the hard surface. Although she was not resisting arrest, Sgt. Reneger got on top of the plaintiff, twisted her left arm way up her back and threatened to shoot or taser the Plaintiff.”
Bush was simply attempting to visit her aging mother Genevieve.
Paradlis said that “Even though a guardianship should be used to honor the best interest of the ward, it’s become clear that the system has become a business.”
Sugar noted that “These all too common practices to ‘protect the ward’s best interests’ discourage family connections, taint every visit, add further stress to already tense situations and result in predictably adverse consequences for all involved. To combat these cruel assaults, legislative campaigns have been launched by several national advocacy organizations aimed at rewriting state laws to prevent the separation of wards and families.”
Sugar added that “Forced isolation, in addition to being an excessively cruel and harsh punishment for an innocent frail person, is a serious health risk, resulting in decreased longevity, increased need for medications, greater demands on staff and escalating costs. Worse yet, it can lead to vociferous confrontations, major medical crises or worse-case scenarios.”
The Lawyer Who Sued the State of Michigan
Linda Arters experienced restricted visits with her legally blind and cognitively impaired mother Rosalyn B. Arters, who was allegedly surreptitiously relocated from Florida and eventually guardianized in Boulder County, Colorado.
“I attribute her death to the fact that she was continually denied proper medical care by the guardian,” Arters said.
Rosalyn Arters was among the 1.3 million adults that the National Center for State Courts has ventured to guess are under the thumb of a family or professional guardian who control some $50 billion of the adult’s assets.
The wrenching experience of being separated from her mother by the court appointed guardian lead Arters to become an advocate for other victims. “I wasn’t allowed to care for my own mother even though she wanted me to,” Arters said.
Once under a court appointed guardianship, older adults like Arters’ mother can be denied the right to decide where to live, to vote, to choose medical care and marital status, to handle finances, to hire a lawyer, and even to have family and friends visit them.
In response to the current state of elder guardianship affairs, Arters organized a complimentary 8 hour conference called Knowledge is Poweron June 10 during World Elder Abuse Awareness week, hosted at the Bank Policy Institute in D.C. where the friends and family members of victims of elder abuse, probate guardianship abuse and financial exploitation shared relevant information, data, facts, guidance, resources and support.
“What started three or four decades ago as a small local cottage industry mining the wealth of a few elderly seniors has become exquisitely institutionalized, organized and sophisticated,” said Dr. Sam Sugar, author and founder of Americans Against Abusive Probate Guardianship, a non profit organization in Florida. “Probate court insiders have perfected what some have called the perfect crime of the 21st century. The process is so stealthy and quick that one can become a ward of any state in a matter of days with no warning and no way out.”
Attorney Bradley Geller says he became increasingly aware that the purpose of the system in Michigan had been corrupted after 30 years of involvement with guardianship issues. “Judges were ignoring the law with impunity and judges were blocking all legislative and administrative efforts at reform,” he said.
Although the case has yet to be resolved and one issue is set for a hearing on July 31, Geller told Newsmax that his lawsuit helped prompt the creation of an Elder Abuse Task Force by the Michigan Supreme Court Justices and the Michigan Attorney General Dana Nessel.
The task force is reportedly looking at recommending several changes to the guardianship system as described on the website and as detailed in Attorney Bradley Geller’s 2017 federal lawsuit against the state of Michigan.
“Justices Cavanagh and Bernstein are serving on the task force and are traveling across Michigan to attend listening sessions, hearing from the public regarding their specific concerns,” said Michigan Supreme Court Communications Officer John Nevin.
Geller said that he filed the federal complaint after becoming increasingly aware that the purpose of the system had been corrupted during his 30 years of involvement with guardianship issues.
At least one issue is set for a July 31 hearing. Allegations in his complaint include the following:
Since 1837, Michigan law has mandated that court appointed guardians annually account to the court. However, most probate judges reportedly don’t require it.
“This is how guardianship in Michigan got to be known as a ‘license to steal,’” Geller said. “If you never have to report to the court income or expenses, the guardian is free to do as he or she pleases.”
Guardians often sell the ward’s home immediately after being appointed by the court. “That’s where the big money is, to a guardian, is in selling the house for far less than fair market value even though the law states that the home must be sold for fair market value and the sale is in the best interest of the Ward,” Geller said.
Judges refuse to ever issue a limited guardianship. “Our statute has a bias toward limited guardianship rather than full guardianship but judges think it’s too much trouble for them either now or in the future, even though a limited guardianship may be best suited to the Ward’s needs,” said Geller.
Professional guardians, sometimes responsible for 300 or more individuals, are completely unregulated and favor institutionalization even when it is not necessary.
Geller alleges that the industry now clearly operates for the financial benefit of the few rather than the independence and welfare of the many. “It is judges who enable the system,” he said.
Geller’s game plan to stop elder abuse under guardianship nationwide includes the following:
State Supreme Courts must issue administrative orders
The Michigan Supreme Court maintains superintending control over the lower courts and could, in one sentence, issue an administrative order requiring probate judges to comply with the law. “It has never happened,” said Geller. “It may happen but it hasn’t happened yet.”
That’s because the Michigan Supreme Court has always been afraid of the trial judges, according to Geller.
“I’m not sure why that is but the Supreme Court has stuck its head in the sand or it’s the three monkeys of hear no evil; see no evil; do no evil,” he said.
Society must value its aging and vulnerable.
Geller believes American society doesn’t really respect children or older adults. “We value people to the extent that we perceive them as contributing to society, which we measure by employment,” he said.
Lawyers in other states must file lawsuits
“Nothing else has worked,” said Geller who drafted the Guardianship Reform Act as counsel to the House Judiciary Committee and has worked as counsel to a probate court.
“We’ve tried legislative change. It didn’t work. We tried to lobby the Supreme Court with arguments and information. It hasn’t worked. Litigation is the last, best hope.”
Qui Tam lawsuits, like the one that Geller filed, are brought under the False Claims Act, a law that rewards whistle blowers in successful cases where the government recovers funds lost to fraud. Geller’s lawsuit against the state of Michigan includes claims of Medicaid fraud, violation of due process and violation of the Americans with Disabilities Act.
Michigan’s recently named Elder Abuse Task Force may usher in an era of change.
“We have three relatively new justices and a new chief justice was named in January,” Geller said. “They’re going to crack this open.”
The Elder Abuse Task Force has been filled with representatives from about 70 organizations but there is only one probate judge. “The reason is because the probate judges have blocked any type of reform,” said Geller. “It’s in their self interest to keep the system just as it is because they have been able to do whatever they damned pleased until now.”
Now lawyers can’t even meet with their clients to draft up motions to get contempt and other charges purged. This is insane.
Ms. Regula has been fighting with DCFS to reunite parents with children for years. The relationship is contentious, but this goes beyond the pale.
RENTWOOD, Tenn. (WTVF) — You typically don’t see an attorney and her client getting arrested, but that’s just what happened in Brentwood on Wednesday morning.
A few of attorney Connie Reguli’s supporters stood outside the Brentwood Police Department as she and her client, Wendy Hancock, turned themselves in. They held signs demanding the Department of Children’s Services be abolished.
Reguli was charged with Facilitation of Custodial Interference and Accessory after the Fact.
She and Hancock were indicted for an incident that stemmed last August. Back then, the Tennessee Bureau of Investigation issued an endangered child alert for a 12-year-old girl taken by Hancock, who her non-custodial parent.
The two were eventually found at Reguli’s home in Brentwood the next day.
Authorities say Hancock was wanted on domestic assault and contributing to the delinquency of a child charges before taking her daughter last year.
“I’ve represented them before and I’ve brought them into Brentwood and I said, ‘Just wait here let me start making some phone calls,'” Reguli told NewsChannel 5 after being released from jail.
Reguli denies breaking state laws. She claims they were in her house while trying to get her client a court hearing for an order that unfairly took the kids away.
“She didn’t run and call DCS and turn her kids over right away and we wanted to get a court date so we can have a hearing on it,” she said.
The indictments come after a judge questioned Reguli’s motive in Hancock’s case in April. In the excerpt it said, “Ms. Hancock, I think you should consider very carefully whether your counsel is looking to your interest and the interests of your children about reunification or simply launching another attack upon the judiciary and they system.”
Reguli also has a history with the Board of Professional Responsibility over complaints of misconduct.
In one ongoing case, she’s accused of secretly recording a meeting with DCS.
Reguli insists that she’s just fighting to keep families together. Hancock eventually got custody of her girl this year because the case was dropped, according to Reguli.
She strongly believes that she is being targeted for fighting for her clients against DCS.
“They basically were making it personal against me. I’ve defended parents all over the state,” Reguli added.
Department of Children’s Services Commissioner Jennifer Nichols released the following statement to NewsChannel 5:
“The number one priority of the Department of Children’s Services is the safety of the children in our custody. DCS is not a law enforcement agency or a prosecutorial agency and does not present criminal cases to the Grand Jury. However, we are always grateful for the work of the Brentwood Police Department and the Williamson County District Attorney’s Office to investigate allegations of crimes involving the safety of children and look forward to justice being served.”
One of the problems I note from the correspondence that goes back and forth between the various allied groups that are attempting to fight the human trafficking in the elderly (the felonies of ELDER CLEANSING) is the failure to understand some basic guidelines.
The following may be helpful, to wit:
Guidelines for Individual Executors & Trustees
After an individual’s death, his or her assets will be gathered, business affairs settled, debts paid, necessary tax returns filed, and assets distributed as the deceased individual (generally referred to as the “decedent”) directed. These activities generally will be conducted on behalf of the decedent by a person acting in a fiduciary capacity, either as executor (in some states called a personal representative) or as trustee, depending upon how the decedent held his or her property.
As a first step, it is helpful to know the meaning of a few common terms:
· Fiduciary – An individual or bank or trust company that acts for the benefit of another. Trustees, executors, and personal representatives are all fiduciaries.
· Grantor – (Also called “settlor” or “trustor”) An individual who transfers property to a trustee to hold or own subject to the terms of the trust agreement setting forth your wishes. For income tax purposes the same term is used to mean the person who is taxed on the income from the trust. Confusing, but different concepts.
· Testator – A person who has made a valid will (a woman is sometimes called a “testatrix”).
· Beneficiary – A person for whose benefit a will or trust was made; the person who is to receive property, either outright or in trust, now or later.
· Trustee – An individual or bank or trust company that holds legal title to property for the benefit of another and acts according to the terms of the trust. This can be confusing in that you can sometimes be both a trustee and a beneficiary of the same lifetime (inter-vivos) trust you established or a trust established by someone else for you at their death (testamentary trust).
· Executor – (Also called “personal representative;” a woman is sometimes called an “executrix”). An individual or bank or trust company that settles the estate of a testator according to the terms of the will, or if there is no will in accordance with the laws of the decedent’s estate (intestacy), although a person acting in intestacy may be called by a different name, such as administrator.
· Principal and Income – Respectively, the property or capital of an estate or trust and the returns from the property, such as interest, dividends, rents, etc. In some cases, gain resulting from appreciation in value may also be income.
Other defined terms may be found in our Glossary.
As a general rule, the administration of an estate or trust after an individual has died requires the fiduciary to address certain routine issues and follow several standard steps to distribute the decedent’s assets in accordance with his or her wishes. These guidelines focus on activities that occur in an estate or trust immediately after the individual has died.
It is very important to read and understand the will or trust so that you will know who the beneficiaries are, what they are to receive and when, and who, if any, your co-fiduciaries are.
Does the will give everything outright, or does it create new trusts that may continue for several years? Does a trust mandate certain distributions (“All income earned each year is to be paid to my wife, Nancy”) or does it leave this to the trustee’s discretion (“My trustee shall distribute such income as she believes is necessary for the education and support of my son, Alan, until he reaches age 25”)? The document often imparts important directions to the fiduciary, such as which assets should be used to pay taxes and expenses. The document will usually list the fiduciary’s powers in some detail.
Most fiduciaries retain an attorney who specializes in the area of trusts and estates to assist them in performing their duties properly. An attorney’s advice is very helpful in ensuring that you understand what the will or trust and applicable state law provide. For example, at an initial meeting it is common for the attorney to review step by step many of the key provisions of the will or trust (or both) so that you will understand your role. Be mindful that if you accept the appointment to serve as an executor or trustee, you will be held responsible for understanding and implementing the terms of the trust or will.
It is the fiduciary’s responsibility to take control of (marshal) all assets comprising an estate or trust. Especially when a fiduciary assumes office at the grantor’s or testator’s death, it is crucial to secure and value all assets as soon as possible. Some assets, such as brokerage accounts, may be accessed immediately once certain prerequisites are met. Typical prerequisites are an executor obtaining formal authorization, sometimes referred to as Letters Testamentary, from the court and producing a death certificate. Other assets, such as insurance, may have to be applied for by filing a claim. The usual practice is to engage a professional appraiser to value the decedent’s tangible property, such as household furniture, automobiles, jewelry, artwork, and collectibles. Depending on the nature and value of the property, this may be a routine activity, but you may need the services of a specialist appraiser if, for example, the decedent had rare or unusual items or was a serious collector. Real estate, whether residential or commercial, and any business interests also must be valued. Besides providing a valuation for assets that may be reported on a court-required inventory or on the state or federal estate tax return, the appraisal can help the fiduciary gauge whether the decedent’s insurance coverage on the assets is sufficient. Appropriate insurance should be maintained throughout the fiduciary’s tenure. The fiduciary also must value financial assets, including bank and securities accounts. Bear in mind that for federal estate tax returns for estates that do not owe any federal estate tax, certain estimates are permitted. This might lessen the appraisal costs that must be incurred.
It is the fiduciary’s duty to determine when bills unpaid at death, and expenses incurred in the administration of the estate, should be paid, and then pay them or notify creditors of temporary delay. In some cases the estate may be harmed if certain bills, such as property or casualty insurance bills or real estate taxes, are not paid promptly. Most states require a written notice to any known or reasonably ascertainable creditors. While most bills will present no problem, it is wise to consult an attorney in unusual circumstances, as the fiduciary can be held personally liable for improperly spending estate or trust assets or for failing to protect the estate assets properly, such as by maintaining adequate insurance coverage.
The fiduciary may be responsible for filing a number of tax returns. These tax returns include the final income tax return for the year of the decedent’s death, a gift or generation-skipping tax return for the current year, if needed, and prior years’ returns that may be on extension. It is not uncommon for a decedent who was ill for the last year or years of his or her life to have missed filing returns. The only way to be certain is to investigate. In addition, if the value of the estate (whether under a will or trust) before deductions exceeds the amount sheltered by the estate tax exemption amount, which is $5 million inflation adjusted ($5.25 million in 2013), a federal estate tax return will need to be filed. Even if the value of the estate does not exceed the estate tax exemption amount, a federal estate tax return still may need to be filed. Under the concept of portability, if the decedent is survived by a spouse and he or she intends to use any estate tax exemption the deceased spouse did not use, an estate tax return must be filed.
Since the estate or trust is a taxpayer in its own right, a new tax identification number must be obtained and a fiduciary income tax return (form 1041, not 1040) must be filed for the estate or trust. A tax identification number can be obtained online from the IRS website. You cannot use the decedent’s social security number for the estate or any trusts that exist following the decedent’s death.
It is important to note for income tax planning that the estate or trust and its beneficiaries may not be in the same income tax brackets. Thus, timing of certain distributions can save money for all concerned. Caution also should be exercised because trusts and estates are subject to different rules that can be quite complex and can reach the highest tax rates at very low levels of income. Some tax return preparers and accountants specialize in preparing such fiduciary income tax returns and can be very helpful. They are familiar with the filing deadlines, will be able to determine whether the estate or trust must pay estimated taxes quarterly, and may be able to help you plan distributions or other steps to reduce tax costs.
Most expenses that a fiduciary incurs in the administration of the estate or trust are properly payable from the decedent’s assets. These include funeral expenses, appraisal fees, attorney’s and accountant’s fees, and insurance premiums. Careful records should be kept, and receipts should always be obtained. If any expenses are payable to you or someone related to you, consult with an attorney about any special precautions that should be taken.
Wills and trusts often provide for specific gifts of cash (“I give my niece $50,000 if she survives me”) or property (“I give my grandfather clock to my granddaughter, Nina”) before the balance of the property, or residue, is distributed. The residue may be distributed outright or in further trust, such as a trust for a surviving spouse or a trust for minor children. Be sure that all debts, taxes, and expenses are paid or provided for before distributing any property to beneficiaries because you may be held personally liable if insufficient assets do not remain to meet estate expenses. Although it is usual to obtain a receipt and refunding agreement from the beneficiary that states that he or she agrees to refund any excess distribution made in error by the fiduciary, as a practical matter it is often difficult to retrieve such funds. In some states, you will need court approval before any distributions may be made. Where distributions are made to ongoing trusts or according to a formula described in the will or trust, it is best to consult an attorney to be sure the funding is completed properly. Tax consequences of a distribution sometimes can be surprising, so careful planning is important.
Trusts are designed to distinguish between income and principal. Many trusts, especially older ones, provide for income to be distributed to one person at one time and principal to be distributed to that same person a different time or to another person. For example, many trusts for a surviving spouse provide that all income must be paid to the spouse, but provide for payments of principal (corpus) to the spouse only in limited circumstances, such as a medical emergency. At the surviving spouse’s death, the remaining principal may be paid to the decedent’s children, to charity, or to other beneficiaries. Income payments and principal distributions can be made in cash, or at the trustee’s discretion, by distributing securities as well as cash. Never make assumptions, as the terms of every will and trust differ greatly. There is no such thing as a “standard” distribution provision.
Unless a fiduciary has financial experience, he or she should seek professional advice regarding the investment of trust assets. In addition to investing for good investment results, the fiduciary should invest within the applicable state’s prudent investor rule that governs the trust or estate and with careful consideration of the terms of the will or trust, which may modify the otherwise applicable state law rules. A skilled investment advisor can help the fiduciary decide how to invest, what assets to sell to produce cash for expenses, taxes or outright gifts of cash, and how to minimize income and capital gains taxes. Simply maintaining the investments that the decedent owned will not be a defense if an heir claims you did not invest wisely or violated the law governing trust investments. In all events, it is important to have a written investment policy statement stating what investment goals are being pursued.
During the period of administration, the fiduciary must provide an annual income tax statement (called a Schedule K-1) to each beneficiary who is taxable on any income earned by the trust. The fiduciary also must file an income tax return for the trust annually. The fiduciary can be held personally liable for interest and penalties if the income tax return is not filed and the tax paid by the due date, generally April 15th.
Estates may be closed when the executor has paid all debts, expenses, and taxes, has received tax clearances from the IRS and the state, and has distributed all assets on hand. Trusts terminate when an event described in the document, such as the death of a beneficiary, or a date described in the document, such as the date the beneficiary attains a stated age, occurs. The fiduciary is given a reasonable period of time thereafter to make the actual distributions. Some states require a petition to be filed in court before the assets are distributed and the estate or trust closed. When such a formal proceeding is not required, it is nevertheless good practice to require all beneficiaries to sign a document, prepared by an attorney, in which they approve of your actions as fiduciary and acknowledge receipt of assets due them. This document protects the fiduciary from later claims by a beneficiary. These formalities are recommended even when the other heirs are relatives, as that alone is never an assurance that one of them will not have an issue and pursue a legal claim against you. Finally, a final income tax return must be filed and a reserve kept back for any due, but unpaid, taxes or estate expenses.
How do I title (own) bank and other accounts?
Each bank, trust company or investment firm may have its own format, but generally you may use, for a trust, “Alice Carroll, Trustee, Lewis Carroll Trust dated January 19, 1998,” or, in a shorthand version, “Alice Carroll, Trustee under agreement dated January 19, 1998.” For an estate, you should use “Alice Carroll, Executor, Estate of Lewis Carroll, Deceased.”
How do I sign my name in a fiduciary capacity?
An executor signs: “Alice Carroll, Executor (or Personal Representative) of the Estate of Lewis Carroll, Deceased”. A trustee signs: “Alice Carroll, Trustee”
Where do I hold the estate or trust assets?
You should open an investment account with a bank, trust company, or brokerage company in the name of the estate or trust. All expenses and disbursements must be made from these accounts, and you should receive regular statements.
How (and how much) do I get paid?
Because being a fiduciary is time-consuming and is often difficult, it is appropriate to be paid for your services. The will or trust may set forth the compensation to which you are entitled. If the document does not, many states either provide a fixed schedule of fees or allow “reasonable” compensation, which usually takes into account the size of the estate, the complexity involved, and the time spent by the fiduciary. Executor’s or trustee’s fees are taxable compensation to you. Several states do not permit you to pay your own compensation without a court order, so ask your attorney before you write yourself a check. Many fiduciaries in the same family as the decedent are quick to waive fees. Before doing this, however, consult with the attorney for the estate and be certain you understand the full scope of your duties and any ramifications of waiver.
What if a beneficiary complains?
Even professional fiduciaries, such as trust companies, receive complaints from a beneficiary from time to time. The best way to deal with them is to do your best to avoid them in the first place by following the guidelines set forth in these FAQs and consulting with an attorney experienced in estate administration. Many complaints arise because beneficiaries are not kept up to date about the administration of the trust or estate. Frequent communication with beneficiaries is a must. The best approach in all instances is to be proactive by communicating throughout the estate or trust administration process and handling all matters with appropriate formality. If a complaint involves more than routine issues, consult with an attorney who specializes in trust and estate matters.
Can I be sued or be held personally liable?
Your errors or mismanagement of a trust or estate can subject you to personal liability. Common pitfalls include not paying taxes or filing returns on time, improper investment choices (whether too conservative, too speculative, or favoring one beneficiary over another), self-dealing (buying assets for yourself or a family member from the estate or trust, whether at market price), or allowing property or casualty insurance to lapse, resulting in a loss to the estate or trust. Your best protection is to get good professional advice as early as possible in the process, communicate regularly with the beneficiaries, treat everything with appropriate formalities as if you were not a related party (even if you are), and fully document your actions and decisions.
How am I discharged as fiduciary at the end of the administration? What if I want to resign?
Whether you stop acting as a fiduciary because the estate or trust has terminated or you wish to resign before the conclusion of your administration, you must be discharged, either by the local court or by the beneficiaries. In some states, discharge is a formal process that involves the preparation of an accounting. In other states, you can be discharged with the use of a relatively simple document signed by the beneficiaries. If you are resigning prior to the conclusion of your administration, check the will or trust document to see who succeeds you as fiduciary. If no successor is named, you may need a court proceeding to appoint a successor before you can be discharged.
Understanding the basics cited supra is the first step for the “great unwashed” (you and I) speaking the same language. I took the ABA version rather than a parochial State version to reproduce because it is written so a lawyer parroting the words and phrases would sound intelligent. In the real world there is a State Statute that defines all the issues. In Illinois it is 755 ILCS 5/11a – 1 et seq In clear words 5/11a – 3 and 10 define the rights of the elderly trafficking victim.
Why does a ‘petitioner’ covet the possession of guardian? Believe it or not there are legitimate reasons for a guardianship exist. There are people who are disabled and require society to provide them with help – HOWEVER, the human trafficking guardian has become a cancer and the political corruption it feeds is threatening the core of our society. The NEW YORKER magazine article of October 2017 vividly noted the criminal conspiracy that is ravaging throughout America and destroying lives. The POLITICAL CORRUPTION that has been a plague on Government since its invention have emerged as a fast growing HOUSEHOLD industry and literally threatens everyone. This threat is non-discriminatory and there are examples of the very exploiters becoming victims.
The lure offered to the miscreants is not only the opportunity to steal millions from the Guardianship Estate of a helpless elderly person or defraud the United States of America of billions in Health care funds! It is excitement of getting away with overt criminal activity and being praised by “those who count” for being great humanists.
The Sykes, Gore, ***** cases wherein the thefts were obscene – and the miscreates to date may have gotten away with their perfidy still have to look over their shoulders for fear that a day of reckoning is on the horizon. For instance, in the Sykes case, Gloria Sykes is still a journalist with some successful projects under her belt. She has not given up! Neither has Attorney Denison and her blog MaryGSykes *****. Indeed, neither have I! (I believe the booty has never been declared as Income – $3 million dollars ! The Department of the Treasury and the Illinois Department of Revenue might seek the taxes, interest and penalties! Pursuant to 18 USCA 371 all the bad guys have joint and several liability.
There is one point that everyone wants to ignore, but it should haunt every corrupt jurist and every apologist for the systemic corruption that gives rise to ELDER CLEANSINGS/HUMAN TRAFFICKING IN THE ELDERLY, to wit:
The person appointed as a guardian is a fiduciary. The fiduciary owes his/her ward the highest level of fidelity and honesty that can be imposed on any individual. What this means is the person assuming that position subjugates his personal interests for that of the reasonable interests of the Ward. This also means that the fiduciary – i.e. the guardian cannot make indirect compensation as to the ward’s estate, and all expenditures must be reasonably necessary and calculated to benefit the estate. REASONABLE, NECESSARY, and BENEFIT to the Estate are the guides to any charges against the Estate of the Ward and in particular compensation.
This is also not a NET SUM situation. My favorite example is: you send me out to purchase for you a pack of cigarettes. To pay for the cigarettes you give me ten dollars. On the way to make the purchase, I meet my bookie, and he talks me into betting the ten dollars on a horse. The horse wins and I collect a hundred dollars.
As I an essentially honest, I go to the store, purchase your cigarettes, and deliver to you the cigarettes and the change from the ten dollars. You then demand the $100.00 I won. As a fiduciary I owe you that $100.00 and you are entitled to collect it. For me to keep the money would be a breach of my fiduciary relationship. I as a fiduciary have an independent duty of honesty and integrity to you!
The Judges administrating the guardianship estates all are aware of this independent fiduciary duty. They all know about the criteria of REASONABLE, NECESSARY, AND BENEFIT TO THE ESTATE!
Why are the guiding principles of the fiduciary relationship ignored by the corrupt judges, the corrupt guardians, the corrupt lawyers, the corrupt Judicial and political elite?
The answer: we, the great unwashed are induced into partisan party politics and distracted away from performing our duties as cities of a Democracy. Democracy is not a spectator sport!
Not sure what this is for, but Dr. Sam is making the request, most likely to help someone.
Attn Victims of Rebecca Fierle
If you are a victim of this Florida Guardian pls call me 855 913 5337 x101 ASAP
Co-Founder, Elder Dignity