Dallas Bar Association
HEADNOTES December 2018 Volume 43 Number 12
Focus Probate, Trusts & Estates
Connatser Family Law Supports Equal Access to Justice For Aubrey Connatser, being a lawyer is a privilege that she feels compelled to pay forward. “I’ve been fortunate,” Aubrey says. “I’m duty-bound to give back to the legal profession. My parents instilled that in me.” In the past five years, Aubrey and husband Adam Connatser have given more than $180,000 to support DVAP, through both the Equal Access to Justice Campaign and the DVAP Endowment. Last year’s endowment contribution was given in memory of Ken Fuller, who mentored Aubrey in her early career and was DVAP’s most consistent volunteer after he retired from full-time practice. Aubrey and Adam generously contributed $30,000 to this year’s Equal Access to Justice Campaign. The Equal Access to Justice Campaign is the annual fundraising campaign which supports the activities of the Dallas Volunteer Attorney Program (DVAP). The Connatsers’ gift makes it possible for DVAP to continue to provide and enhance legal aid to the poor in Dallas, keeping the doors to the courthouse and our overall justice system open to many more people in our community. Since 1982, DVAP has recruited and trained pro bono lawyers to provide free legal aid to the poor in Dallas. Last year, a 16-member staff supported over 3,000 volunteers in their efforts to volunteer at legal clinics, advise, and represent clients. Aubrey has more than 15 years
Aubrey Connatser
experience as an attorney after graduating from the University of Texas Law School. She had more than a decade of experience with a large family law firm before she opened Connatser Family Law in July of 2013. The firm has grown its attorney roster to eight fulltime family lawyers—a combination of youthful litigators and wily veterans who work together and separately depending on the demands of the case. Aubrey credits her background with helping her realize the value of programs such as DVAP. “My grandfather had an 8th grade education and operated a dragline for a living,” she says. “My grandmother had a 6th grade education and raised seven children. My mom was the only one of the seven children who graduated from
college—and ended up getting a PhD in Educational Psychology and teaching for 45 years. If it wasn’t for my parents’ commitment to education, I could easily be one of the many Dallas residents in need of DVAP’s services.” DVAP works to solve the problem of access to justice in Dallas County every day. In a country based on justice for all and access to our court system, over 25 percent of Dallas County residents live near the poverty level, and 42 percent have slim hope of being able to afford an attorney. With annual poverty incomes of $31,375 for a family of four, justice is a luxury for low and moderate income families. As Aubrey stated, “The question shouldn’t be, ‘how much justice can you afford?’ Justice should be available to everyone.” The value of pro bono work lies not only in helping low-income people access the courts, but it also provides an unparalleled training opportunity for young lawyers to learn their craft. In addition, the gratitude of the pro bono clients is a welcome benefit. Aubrey encourages all new associates at Connatser Family Law to volunteer for DVAP, so they can learn the value of helping people through the family court system as well as gaining experience in the courtroom. Many volunteers attest to similar pro bono experiences, which is why DVAP’s tagline, “pro bono: it’s like billable hours for your soul,” resonates with so many attorneys, paralegals, law students, judges, clerks, and others
who donate their time. While Aubrey Connatser provides a shining example, the commitment of Dallas attorneys and the DBA overall to the Equal Access to Justice Campaign is impressive. Since 1997, the DBA and Legal Aid have joined forces to raise money for the program, with Dallas lawyers donating almost $13 million. DVAP is a joint pro bono program of the DBA and Legal Aid of NorthWest Texas. The program is the only one of its kind in Texas and brings together the volunteer resources of a major metropolitan bar association with the legal aid expertise of the largest and oldest civil legal aid program in North Texas. For more information, or to donate, visit www.dallasvolunteerattorneyprogram.org. In further equal access to justice news, the State Bar of Texas has instituted a New Opportunities Volunteer Attorney (NOVA) Pro Bono Program, which will allow attorneys in good standing who are inactive or licensed in another jurisdiction to do pro bono legal work with an approved legal service organization, such as DVAP. These attorneys will not be required to be admitted pro hac vice to appear before a court while providing legal services through the program. This new NOVA Rule will help more DVAP applicants have access to pro bono legal services in Dallas County. HN
$1 Million $900,000 $800,000 $700,000
To Give: www.dvapcampaign.org.
BY MICHELLE ALDEN
$600,000 $500,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $50,0000
Michelle Alden is the Director of the Dallas Volunteer Attorney Program. She can be reached at aldenm@lanwt.org.
THANK YOU TO OUR MAJOR DONORS The Dallas Bar Association and Legal Aid of NorthWest Texas kicked off their annual Equal Access to Justice Campaign benefitting the Dallas Volunteer Attorney Program. A number of Dallas firms, corporations, and friends have committed major support. Join us in recognizing and thanking the following for their generous gifts*:
PLATINUM ($10,500) The Hartnett Law Firm Haynes and Boone Foundation Kastl Law, PC Kirkland & Ellis LLP Latham & Watkins LLP Locke Lord LLP Schiff Hardin LLP Sidley Austin LLP Thompson & Knight Foundation Trinity Industries Vistra Energy Winston & Strawn LLP
Jerry & Sherri Alexander Connatser Family Law Crain Lewis Brogdon LLP Hartline Dacus Barger Dreyer LLP CHAIRMAN’S COUNCIL ($25,500) Anonymous Foundation GOLD PATRON ($20,000) Margaret & Jaime Spellings DIAMOND (15,500) Dallas Association of Young Lawyers
GOLD ($5,500) American Academy of Matrimonial Lawyers, Texas Chapter Balch & Bingham LLP Baron & Budd, P.C. Condon Tobin Sladek Thornton PLLC
PLATINUM ($10,500) Akin Gump Strauss Hauer & Feld LLP Baker Botts L.L.P. DBA Business Litigation Section Deans & Lyons, LLP
GOLD ($5,500) Drinker Biddle & Reath LLP Eberstein & Witherite, LLP Enoch Kever PLLC Fish & Richardson Gary & Donna Fowler Greenberg Traurig, LLP Kilpatrick Townsend & Stockton LLP Koning Rubarts LLP McDermott Will & Emery LLP Jeff & Annette Patterson Perkins Coie LLP Will & Ellen Pryor The Nancy & John Solana Advised Fund of the Dallas Foundation DBA Real Property Section Hon. Lewis R. Sifford Robert Tobey White & Case LLP
Law firms, corporations, and individuals wishing to make a pledge will be prominently recognized beginning at the $5,000 level each month through January.
Inside 7 DBA Annual Meeting, Officers, and Awards 12 Ten Things You Need to Know About the New Tax Laws 17 DBA Inspiring Women X 22 New Guardianship Requirements
DBA MEMBER REMINDER – RENEW ONLINE TODAY!
Go to dallasbar.org and click on Member Login to access ONLINE Renewal or choose ‘View your 2019 Dues Statement’ to print and mail in your 2019 DBA DUES STATEMENT with payment. Your 2019 DBA DUES must be paid by December 31, 2018. Thank you!
2 He a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
Calendar December Events
Visit www.dallasbar.org for updates on Friday Clinics and other CLEs.
DECEMBER 14-NORTH DALLAS** Noon
“Target on My Back,” Hon. Erleigh Wiley. (MCLE 1.00, Ethics 0.50)* Two Lincoln Centre, 5420 Lyndon B. Johnson Frwy., Ste. 240, Dallas, TX 75240. Parking is available in the Visitor’s Lot located in front of the entrance to Two and Three Lincoln Centre. There are several delis within the building. Food is allowed inside the Conference Center. Thank you to our sponsor Fox Rothschild LLP. RSVP to yhinojos@dallasbar.org.
MONDAY, DECEMBER 3 Noon
Legal Ethics Committee “Recent Texas Ethics Opinions Roundup,” Chase Potter and Lindsey Rames. (Ethics 1.00)* Tax Law Section “Carrying On About Carried Interests,” Dan Baucum. (MCLE 1.00)* DVAP CLE “Small Estate Affidavit Tips and Tricks and Do’s and Don’ts from the Bench,” Hon. Lincoln J. Monroe. (MCLE 1.00)*
TUESDAY, DECEMBER 4 Noon
Corporate Counsel Section “Litigation Tips and Strategies for Transactional, Business and Corporate Attorneys,” Joshua M. Sandler. (MCLE 1.00)*
Environmental Law Section Topic Not Yet Available
Criminal Justice Committee
Family Law Section Board Meeting
St. Thomas More Society
WEDNESDAY, DECEMBER 5 Noon
No DBA Events Scheduled
DAYL Judiciary Committee
MONDAY, DECEMBER 10
Alternative Dispute Resolution Section “Breaking Impasse,” Todd Allen and John Shipp. (MCLE 1.00)*
Real Property Law Section “Environmental Law Autopsy of the Nov. 2018 Lake Prestonwood Dam Failure: Lessons For Real Estate Lawyers from the Development Documents,” Mark McPherson. (MCLE 1.00)
TUESDAY, DECEMBER 11
4:30 p.m. Judicial Happy Hour. Sponsored by the DBA Judiciary Committee
5:30 p.m. Bankruptcy & Commercial Law Section Topic Not Yet Available
THURSDAY, DECEMBER 6 Noon
Appellate Law Section “The Texas Citizens Participation Act: An Across-the-Board Game Changer,” April Farris. (MCLE 1.00)*
DVAP CLE “Catch Me If You Can!” Jim G. Cobb and Dawn E. Fowler. (MCLE 1.00)*
Franchise & Distribution Law Section “Innovative Wellness & Franchising – A Franchisor’s Guide to FDA, FTC, and State Regulatory and Advertising Challenges,” Suzie Trigg. (MCLE 1.00)*
DAYL Lunch & Learn CLE “Closing Arguments.” RSVP to cherieh@dayl.com.
DBA Community Service Fund Board Meeting
DVAP New Lawyers Luncheon. RSVP to reedbrownc@lanwt.org.
6:00 p.m. DHBA Board of Directors Meeting
Together We Lunch Join us as we engage in safe and open conversations about race. RSVP jsmith@ dallasbar.org. Sponsored by the Public Forum/Media Relations Committee.
Client Development—Speak at a DBA Program
Noon
Energy Law Section Topic Not Yet Available
Pro Bono Activities Committee
Minority Participation Committee “Lessons from the Trenches.” (MCLE 1.00)*
5:15 p.m. LegalLine. Volunteers needed. Contact sbush@dallasbar.org.
CLE Committee
THURSDAY, DECEMBER 20
Publications Committee
Christian Legal Society
DBA/DAYL Moms in Law. Dolce Riviera (2950 McKinnon St., Dallas). RSVP to christine@ connatserfamilylaw.com.
Noon
Christian Legal Society
FRIDAY, DECEMBER 21
Dallas Women Lawyers Association CLE
1:00 p.m. DWLA Board of Directors Meeting 3:30 p.m. DBA Board of Directors Meeting 6:00 p.m. J.L. Turner Legal Association
North Dallas Friday Clinic “Target on My Back,” Hon. Erleigh Wiley. (MCLE 1.00, Ethics 0.50)* Two Lincoln Centre, 5420 Lyndon B. Johnson Frwy., Ste. 240, Dallas, TX 75240. Parking is available in the Visitor’s Lot located in front of the entrance to Two and Three Lincoln Centre. There are several delis within the building. Food is allowed inside the Conference Center. Thank you to our sponsor Fox Rothschild LLP. RSVP to yhinojos@dallasbar.org. Trial Skills Section “Closing Argument - Pragmatics and Persuasion,” Mikal Watts. (MCLE 1.00)*
Mergers & Acquisitions Section Topic Not Yet Available
WEDNESDAY, DECEMBER 19
Noon
Noon
Immigration Law Section “Immigration – Mental Competency and Legal Representation Issues,” Elizabeth Einhorn, Jaime Trevino, JR., and Hon. Daniel Weiss. (MCLE 1.00)*
TUESDAY, DECEMBER 18
Blockchain Law Study Group “Blockchain Investment Funds: A Report from the Trenches,” Hamiz Mushtag and Richard Raizes. (MCLE 1.00)*
FRIDAY, DECEMBER 14
Business Litigation/Tort & Insurance Practice Sections “A Conversation with Rusty Hardin.” (MCLE 1.00)*
DAYL Membership Committee
Noon
THURSDAY, DECEMBER 13
Noon
Noon
Noon
5:15 p.m. LegalLine. Volunteers needed. Contact sbush@dallasbar.org.
6:00 p.m. DBA Family Holiday Party Enjoy pictures with Santa, face-painting, balloon animals, sing-alongs and more! Please bring an unwrapped toy to be donated to charity. For more information, contact rthornton@dallasbar.org.
DAYL Foundation Board of Trustees
DAYL Foundation Fellows Luncheon. Register at https://secure.lawpay.com/pages/dayl/ fellows-luncheon
Solo & Small Firm Section “The TCPA – The Most Dangerous Statute You Do Not Understand,” Scott Stolley and Robert Tobey. (MCLE 1.00)*
Juvenile Justice Committee
Legal Ethics Committee
Noon
Employee Benefits & Executive Compensation Law Section Topic Not Yet Available
WEDNESDAY, DECEMBER 12
FRIDAY, DECEMBER 7
6:00 p.m. DAYL Board of Directors Meeting
MONDAY, DECEMBER 17
Home Project Committee
FRIDAY CLINICS
No DBA Events Scheduled
MONDAY, DECEMBER 24
DBA Offices Closed in Observance of Christmas holiday
TUESDAY, DECEMBER 25
DBA Offices Closed in Observance of Christmas holiday
WEDNESDAY, DECEMBER 26 No DBA Events Scheduled
THURSDAY, DECEMBER 27 No DBA Events Scheduled
FRIDAY, DECEMBER 28 No DBA Events Scheduled
MONDAY, DECEMBER 31 No DBA Events Scheduled
TUESDAY, JANUARY 1
DBA Offices Closed in Observance of New Year’s Eve
You are Invited
Interested in sharing your legal knowledge and expertise with your colleagues? The CLE Committee is looking for speakers and hot topics for the Friday Clinic programs it holds throughout the year. Please submit a short bio, title, and 2-3 sentence description of your presentation to yhinojos@dallasbar. org. Submissions will be discussed at monthly CLE Committee meetings.
to a Judicial Happy Hour in honor of our Judges Wednesday, December 5, 4:30-6:00 p.m. at Belo Sponsored by the DBA Judiciary Committee
Monday, December 10 6:00-8:00 p.m. at Belo Enjoy pictures with Santa, magician, sing-alongs, clown, face-painting, tap dancing by Class Act, and more!
Bring an unwrapped toy to donate to charity. RSVP to rthornton@dallasbar.org
Family Holiday Party If special arrangements are required for a person with disabilities to attend a particular seminar, please contact Alicia Hernandez at (214) 220-7401 as soon as possible and no later than two business days before the seminar. All Continuing Legal Education Programs Co-Sponsored by the DALLAS BAR FOUNDATION. *For confirmation of State Bar of Texas MCLE approval, please call Grecia Alfaro at the DBA office at (214) 220-7447. **For information on the location of this month’s North Dallas Friday Clinic, contact yhinojos@dallasbar.org.
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D al l as Bar A ssoci ati on l Headnotes 3
4 He a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
President’s Column
Headnotes
A Year of Leadership and Purpose BY MICHAEL K. HURST
“You know, it was just so interesting to me that a ride could make me so frightened, so scared, so sick, so excited, and so thrilled all together! Some didn’t like it. They went on the merry-go-round. That just goes around. Nothing. I like the roller coaster. You get more out of it.” –Grandma from the 1980s movie, Parenthood And what a ride it has been. The Dallas Bar in 2018, like every other year since I have been practicing law, has led the way in many innovative initiatives. That is what we do—and that is what you did this year. Starting with the Pro Bono Endowment, with critical efforts from Alicia Hernandez, Michelle Alden, Kate Morris, Dan Kelly, Paul Stafford, Philip Bush, and others, the DBA has created a template for all communities to lead in expansion and security of legal representation of our indigent neighbors in civil matters for generations. With the support this year of many of our corporate citizens, individuals, and the Dallas Bar Foundation, the Endowment is $1,040,184 strong, with plans to grow to many times that number. Please stay tuned for more and see the mockup of the monument that that will honor current and future donors of $50,000 or more, as well as some of the others who provided financial leadership for the Endowment below. Not only do lawyers have the opportunities and I suggest, obligations, to use our law licenses to lead, advocate, and serve the public, volunteering has been shown to make us healthier and happier. We worked hard this year to open the eyes and hearts of lawyers to advocate and lead against injustices such as domestic violence, human trafficking, disparate opportunities for education and careers in inner-city communities, childcare for the homeless seeking employment, abusive teen relationships, and depression/mental illness in teens and young adults. Our outreach was directed by Chalon Clark and Rocio Garcia Espinoza as the community liaisons I appointed this year to lead these efforts and to partner with Genesis, New Friends New Life, the One Love Foundation, the All Stars Project, Vogel Alcove, and the Grant Halliburton Foundation. We are leading the way to empower high-performing women attorneys and to equalize their opportunities through the ABA award-winning program, DBA WE LEAD, under the leadership of Shonn Brown and Ophelia Camina. Our leaders are continuing the critically important conversations about race, ethnicity, heritage, sexual orientation, profiling, and acceptance though our Diversity Summit chaired this year by Rhonda Hunter, with a hall of fame cast of community and bar leaders, judges, and corporate counsel. These influential folks are responsible for
not only facilitating panels about inclusion in our profession, but also for interactive discussions amongst hundreds of people present and via live stream. Lawyers are also the professionals most equipped to lead and serve at the core of our government, including to protect our rule of law, our three-branch system, and our coveted civil jury trials. Perhaps our lawyers can help reverse the trend of divisive and tiresome partisanship and re-instill statesmanship. I am warmed to have witnessed so many members of the judiciary and bar providing this leadership through our “Saving our Civil Jury Trial” series of programs, chaired by Judge Martin Hoffman and Aaron Tobin, and the creation of a mechanism to provide young civil litigators the opportunity to try jury trials at the criminal courthouse. Thank you to Judge Tina Yoo Clinton, Jennifer Ryback, and the inspiration from Judge Reed O’Connor. Our local and state judiciary, attorneys, and corporate counsel again outdid themselves by taking statewide our award winning “Day of Civility.” I worked with Pat Long and Justice Doug Lang to create this program a couple of years ago, and this year it was chaired by Tricia DeLeon and Shereen El Domeiri. A proclamation was signed by the entire Texas Supreme Court and Court of Criminal Appeals, and the Day was observed by many other bar associations across the state, along with a couple of hundred attorneys in Dallas and an equal number across the state via live stream. We lost some of our legal community’s esteemed attorneys this year, and we lost some colleagues way too early in their lives—maybe something could have been done; maybe something can be done going forward. While one of our Country’s greatest leaders, Abraham Lincoln, suffered from serious bouts of depression that lasted anywhere from hours to months, he knew that they always came to an end. Amongst Lincoln’s greatest attributes of leadership was exposing his vulnerabilities to others. One of his many documented quotes in this regard is: “Remember in the depth and even the agony of despondency, that very shortly you are to feel well again.” I want to thank and commend the courage of Terry Bentley Hill and Kelly Rentzel and others for sharing their respective personal stories of tragedy and mental illness. They have been amongst the greatest advocates for removing the stigma of mental health issues and are helping many and inspiring many more, including me. Working with hundreds of lawyers this year that are focused on using their law licenses to effectuate change, I have great optimism that the next Louise Raggios, L.A. Bedfords, Morris Harrells, and Jim Colemans are among us. I also think in working with many young superstar lawyers in the 11,700 membership of the DBA, there are very possibly the next Abraham Lincolns, Thurgood Marshalls, Louis Brandeises, and Ruth Bader Ginsburgs in our midst. Speaking of great leadership, none of this gets done without the second to none DBA Staff, led by my friend, Alicia Hernandez. If I provided the definition of leadership in the dictionary, you would see selfless, steadfast, charitable, caring, and gets things done next to a picture of Alicia. I could not have more admiration and respect for someone than I do for Alicia. Jane, Jake, and Sophia, as well as my mother, Dr. Adele Hurst, and my father, Micky Hurst, provided support, motivation, and inspiration to me in different and profound ways. As for me, while endeavoring to keep my fire burning for leadership and service, I am very excited to double down on being the best lawyer possible for my clients and my tremendous colleagues and partners at the venerable Lynn Pinker Cox & Hurst. I am relieved to hand the reigns to my longtime friend, Laura Benitez Geisler, who herself is a great leader. I am reminded of Robert Frost: I shall be telling this with a sigh Somewhere ages and ages hence: Two roads diverged in a wood, and I— I took the one less traveled by, And that has made all the difference Life does not have roadmaps or guarantees, and 2018 was not easy for many people. The roller coaster is indeed not a smooth ride and has its peaks and valleys. But being DBA President has been a lifetime opportunity to work with you and for you. Thank you for the privilege. Michael
Published by: DALLAS BAR ASSOCIATION
2101 Ross Avenue Dallas, Texas 75201 Phone: (214) 220-7400 Fax: (214) 220-7465 Website: www.dallasbar.org Established 1873 The DBA’s purpose is to serve and support the legal profession in Dallas and to promote good relations among lawyers, the judiciary, and the community. OFFICERS President: Michael K. Hurst President-Elect: Laura Benitez Geisler First Vice President: Robert L. Tobey Second Vice President: Aaron Z. Tobin Secretary-Treasurer: Vicki D. Blanton Immediate Past President: Rob D. Crain Directors: A. Shonn Brown, Jonathan Childers, Chalon Clark, Stephanie Culpepper, Isaac Faz (President, Dallas Hispanic Bar Association), Sakina Foster, Ashlei Gradney (President, J.L. Turner Legal Association), Hon. Martin Hoffman, Krisi Kastl, Dan Kelly, Shruti Krishnan (President, Dallas Asian American Bar Association), Bill Mateja, Karen McCloud (Chair), Kate Morris, Cheryl Camin Murray (Vice Chair), Stephanie Osteen (President, Dallas Women Lawyers Association), Hon. Irma Ramirez, Jennifer Ryback (President, Dallas Association of Young Lawyers), Mary Scott, and Victor D. Vital Advisory Directors: Charles Gearing (President-Elect, Dallas Association of Young Lawyers), Erin Nowell (President-Elect, J.L. Turner Legal Association), Javier Perez (President-Elect, Dallas Hispanic Bar Association), Sarah Rogers (PresidentElect, Dallas Women Lawyers Association), and Jason Shyung (President-Elect, Dallas Asian American Bar Association) Delegates, American Bar Association: Rhonda Hunter, Mark Sales Directors, State Bar of Texas: Jerry Alexander, Rob Crain, David Kent, Gregory Sampson, and Brad Weber HEADNOTES Executive Director/Executive Editor: Alicia Hernandez Communications/Media Director & Headnotes Editor: Jessica D. Smith In the News: Judi Smalling Display Advertising: Tobin Morgan, Annette Planey, Jessica Smith Classified Advertising: Judi Smalling PUBLICATIONS COMMITTEE Co-Chairs: Alexander Farr and Carl Roberts Vice-Chairs: Andy Jones and Beth Johnson Members: Timothy Ackermann, Logan Adcock, Wesley Alost, Stephen Angelette, Michael Barbee, David Black, Jason Bloom, Grant Boston, Andrew Botts, Emily Brannen, Jonathan Bridges, Amanda Brown, Angela Brown, Eric Buether, Casey Burgess, Cory Carlyle, Paul Chappell, Charles Coleman, Wyatt Colony, Shannon Conway, Natalie Cooley, Daniel Correa, G. Edel Cuadra, Jerald Davis, James Deets, James Dockery, Elisaveta (Leiza) Dolghih, Angela Downes, Sheena Duke, Charles Dunklin, Dawn Fowler, Juan Garcia, Britaney Garrett, Michael Gonzales, Andrew Gould, Jennifer Green, Kristina Haist, Susan Halpern, Bridget Hamway, Edward Harpole, Meghan Hausler, Jeremy Hawpe, Lindsay Hedrick, Marc Hubbard, Brad Jackson, Andrew Jones, Kristi Kautz, Thomas Keen, Daniel Klein, Michelle Koledi, Kevin Koronka, Susan Kravik, Jess Krochtengel, Dwayne Lewis, Margaret Lyle, Lawrence Maxwell, Jordan McCarroll, R. Sean McDonald, Kathryn (Kadie) Michaelis, Elise Mitchell, Terah Moxley, Daniel Murray, Jessica Nathan, Madhvi Patel, Keith Pillers, Kirk Pittard, Laura Anne Pohli, Luke Radney, Mark Rasmussen, Pamela Ratliff, David Ritter, F. Colby Roberts, Bryon Romine, Kathy Roux, Stacey Salters, Joshua Sandler, Matthew Sapp, Justin Sauls, Mazin Sbaiti, Mary Scott , Jared Slade, Thad Spalding, Jacob Sparks, John Stevenson, Scott Stolley, Elijah Stone, Amy Stowe, Adam Swartz, Ashley Swenson, Robert Tarleton, Paul Tipton, Michael Tristan, Tri Truong, Pryce Tucker, Adam Tunnell, Kathleen Turton, Peter Vogel, Suzanne Westerheim, Yuki Whitmire, Jason Wietjes, Sarah Wilson, Pei Yu DBA & DBF STAFF Executive Director: Alicia Hernandez Accounting Assistant: Shawna Bush Communications/Media Director: Jessica D. Smith Controller: Sherri Evans Events Director: Rhonda Thornton Executive Assistant: Liz Hayden Executive Director, DBF: Elizabeth Philipp LRS Program Assistant: Biridiana Avina LRS Interviewers: Marcela Mejia, Viridiana Mejia Law-Related Education & Programs Coordinator: Melissa Garcia Membership Director: Kimberly Watson Director of Legal Education: Kathryn Zack Publications Coordinator: Judi Smalling Receptionist: Grecia Alfaro Staff Assistant: Yedenia Hinojos DALLAS VOLUNTEER ATTORNEY PROGRAM Director: Michelle Alden Managing Attorney: Holly Griffin Mentor Attorneys: Kristen Salas, Katherine Saldana Volunteer Recruiter: Chris Reed-Brown Paralegals: Whitney Breheny, Miriam Caporal, Tina Douglas, Andrew Musquiz, Jamie Odom, Carmen Perales, Alicia Perkins, Star Rodriguez, Dominick Vallejo Program Assistant: Patsy Quinn Secretary: Debbie Starling Copyright Dallas Bar Association 2018. All rights reserved. No reproduction of any portion of this publication is allowed without written permission from publisher. Headnotes serves the membership of the DBA and, as such, editorial submissions from members are welcome. The Executive Editor, Editor, and Publications Committee reserve the right to select editorial content to be published. Please submit article text via e-mail to jsmith@dallasbar.org (Communications Director) at least 45 days in advance of publication. Feature articles should be no longer than 750 words. DISCLAIMER: All legal content appearing in Headnotes is for informational and educational purposes and is not intended as legal advice. Opinions expressed in articles are not necessarily those of the Dallas Bar Association. All advertising shall be placed in Dallas Bar Association Headnotes at the Dallas Bar Association’s sole discretion. Headnotes (ISSN 1057-0144) is published monthly by the Dallas Bar Association, 2101 Ross Ave., Dallas, TX 75201. Non-member subscription rate is $30 per year. Single copy price is $2.50, including handling. Periodicals postage paid at Dallas, Texas 75260. POSTMASTER: Send address changes to Headnotes, 2101 Ross Ave., Dallas, TX 75201.
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D al l as Bar A ssoci ati on l Headnotes 5
6 H e a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
DBA Recognizes Members
❑ Legal Malpractice Insurance ❑ Business Owner’s Insurance ❑ Probate Bonds ❑ Cyber Coverage
COME TO THE INAUGURAL OF Laura Benitez Geisler Saturday, January 12, 2019 The Omni Dallas Hotel and bid on Packages from:
Cooper Aerobics Center
Ritz Carlton Dallas
LOCAL Dallas
Hiatus Spa & Retreat
STEEL Restaurant & Lounge
Chocolate Secrets
OVER 38 YEARS SUPPORTING TEXAS LAWYERS
TLIE.org / info@tlie.org / (512) 480-9074
Tickets $175; Tables $1,750 | Judiciary $125 To reserve your ticket visit www.dallasbar.org! For more information, contact Shawna Bush at (214) 220-7453 or sbush@dallasbar.org.
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D al l as Bar A ssoci ati on l Headnotes 7
Dallas Bar Elects 2019 Officers Robert Tobey Elected President-Elect BY JESSICA D. SMITH
Members of the Dallas Bar Association proudly elected its 2019 officers during the Annual Meeting on November 2. Robert Tobey, of Johnston Tobey Baruch, was elected president-elect and will serve as the Association’s 111th president in 2020. Mr. Tobey began his service on the DBA Board of Directors in 2012. He was later elected Chair of the Board in 2016. He currently serves as the Board Advisor to the Courthouse and Library Committees and to the Collaborative Law and Tort & Insurance Practice Sections. In addition, Mr. Tobey was the Co-Chair of the 20142015 Equal Access to Justice Campaign. He has served as Chair on various DBA Committee and Sections and also serves as Chair of the Advisory Board of the Greater Dallas Chapter of the Alzheimer’s Association. Mr. Tobey has been featured by Texas Monthly as one of the Top 100 Attorneys in Texas, listed as a Texas Super Lawyer, Texas Best Lawyers, and in D Magazine’s Best Lawyers in Dallas. Other officers elected at the Annual Meeting were: Aaron Tobin, of Condon Tobin Sladek Thornton, elected first vicepresident; Karen McCloud, of Karen D. McCloud, P.C., elected second vice-president; and Ashlei Gradney, of Gradney, P.C., elected secretary-treasurer. Michael K. Hurst, of Lynn Pinker Cox & Hurst, will serve as immediate past president, and Laura Benitez Geisler, of the Geisler Law Firm, will serve as president in 2019. Additionally, on November 7, ballots for director positions were sent to members and six of the following nominees will assume director positions in 2019: Vicki D.
2019 Officers at the November 2 Annual Meeting include (left to right): Michael K. Hurst, Immediate Past President; Robert Tobey, President-Elect; Laura Benitez Geisler, President; Aaron Tobin, First Vice-President; Karen McCloud (not pictured), Second Vice-President; and Ashlei Gradney, Secretary/Treasurer.
Blanton, Rocio Cristina Garcia Espinoza, Sakina Rasheed Foster, Martin Hoffman, Daniel Kelly, Brian D. Lauten, Bill Mateja, Audrey Moorehead, and Danny Tobey. Ballots were due back November 19 and results were not available at press time. The 2019 presidents of the minority bar associations will also serve on the board as Directors, and the president-elects of these associations will serve on the board as Advisory Directors. This year the DBA held a separate Awards Luncheon to honor our DBA award recipients, including the Morris Harrell Professionalism Award, the Outstanding Minority Attorney Award, the Jo Anna Moreland Outstanding Committee Chair Award, and the Cathy Maher Special Section Award. Each year, the Texas Center for Legal
Ethics & Professionalism co-sponsors the presentation of the Morris Harrell Professionalism Award with the DBA. The award was created in 1999 in honor of DBA Past President Morris Harrell to recognize an attorney who best exemplifies, by conduct and character, truly professional traits who others in the bar seek to emulate. This year’s Morris Harrell Professionalism Award recipient was Chief Judge Barbara M.G. Lynn, of the U.S. District Court for the Northern District of Texas. Terry Bentley Hill, of The Law Offices of Terry Bentley Hill, Chair of the Peer Assistance Committee; and Erin Nowell, of Simon Greenstone Panatier, PC, Chair of the Public Forum Committee, received the Jo Anna Moreland Outstanding Committee Chair Award. The Science & Technology Law Section, chaired Mina R. Saifi,
of AccentCare, received the Cathy Maher Special Section Award. And, the Outstanding Minority Attorney Award was presented to Elsa Manzanares, of Akerman LLP. Presidential Citations were also presented to behind-the-scenes members who have faithfully performed often time-consuming tasks for the association. This year’s recipients were Philip Bush, of Locke Lord LLP, Dan Kelly, of Vistra Energy, and Kathryne “Kate” Morris, of Clark Hill Strasburger, for their outstanding assistance in setting up the DVAP Endowment; Rocio Garcia Espinoza, of Hunton Andrews Kurth LLP, and Chalon Clark, of Husch Blackwell LLP, for their work on community service opportunities for the DBA Board of Directors; Kelly Rentzel, of Texas Capital Bank, for her open and honest work on mental health issues among lawyers through the DBA’s Peer Assistance Committee; Aaron Tobin, of Condon Tobin Sladek Thornton PLLC, and Hon. Martin Hoffman, of the 68th District Court, for their work on the Saving the Jury Trial program. Rhonda Hunter, of the Dallas County District Attorney’s Office, for her work on the 2018 Diversity Summit; Jennifer Ryback, of McGuire, Craddock & Strother, P.C., and Hon. Tina Yoo Clinton, of County Criminal Court No. 8, for their work on the DBA/ DAYL Second Chair Program; Bill Pedersen, of the Law Office of Bill Pedersen, III, PLLC, for his work on the Dallas County Criminal Practice Seminar; Shonn Brown, of Lynn Pinker Cox & Hurst, and Ophelia Camina, of Susman Godfrey LLP, for their work on the DBA WE LEAD program; and Tricia DeLeon, of Holland & Knight LLP, Shereen El Domeiri, of ORIX USA Corp, and Hon. Doug Lang, of the Fifth District Court of Appeals, for their work on the Day of Civility. HN Jessica D. Smith serves as the DBA’s Communications/Media Director. She can be reached at jsmith@dallasbar.org.
8 He a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates
Choice of Entity for a Startup Business after Tax Reform BY JIM BROWNE
The 2017 Tax Cuts and Jobs Act (TCJA) reduced the maximum U.S. federal tax income rate on corporations from 35 percent to 21 percent, and many startup business owners are now asking whether it makes sense to use a C corporation for their business. A limited liability company (LLC) classified as a partnership remains the generally preferred choice of entity, but due to the TCJA changes, the decision process has become more complicated. Because of their significant limitations, this article will not address the use of S corporations.
Taxation of LLCs
By default, an LLC is not subject to federal income tax on its taxable income. Instead, the LLC’s taxable income or loss flows through to its owners. For a startup business, this flow-through regime means
that any losses incurred by the business may be deductible by the owners against other ordinary income, subject to various limitations. Given the high failure rate for startup businesses, the potential to deduct LLC operating losses against ordinary income is a material factor in favor of an LLC relative to a corporation. If the business is successful and generates taxable income, the TCJA provides for a new deduction of 20 percent of the business income (which expires in 2026). The deduction has the effect of reducing the maximum tax rate on operating income to around 30 percent, but the deduction is subject to a complex mix of limitations based on the owner’s taxable income level, the type of business, and the level of wages and investment in fixed assets in the business. Not all businesses and their owners will qualify for the deduction. Most entrepreneurs start a business
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hoping that it can be sold at a substantial gain. If the business is organized as an LLC, and, provided certain holding period requirements are met, all or a substantial portion of any such gain should generally be subject to a 20 percent maximum tax rate. Equally important is the buyer’s ability to obtain a fair market value (“stepped up”) tax basis in the LLC’s assets, a benefit that generally cannot be obtained with a business operated by a corporation.
Taxation of a C corporation
A corporation that has not elected to be an S corporation is a separately taxable entity. If it has a net operating loss, the loss does not flow through to the shareholders. Instead, the loss may be carried forward to offset up to 80 percent of the corporation’s taxable income in future years. If there is a “change in ownership” of the corporation, such loss carryforwards can be further limited. If the business is terminated at a loss, the shareholders generally recognize a capital loss. If the business is successful, and, provided certain holding period requirements are met, the owners can sell the corporation’s stock at a maximum tax rate of 23.8 percent (20 percent capital gains tax plus 3.8 percent net investment income tax). However, the buyer does not get a stepped up basis in the corporation’s assets, and therefore the buyer is likely to discount the purchase price to account for the deferred tax on the corporation’s assets. Such a discount amounts to a hidden tax, making the tax on stock materially higher than on LLC equity. An important exception is Section 1202 “qualified small business stock” (QSBS). Gain from the sale of QSBS held
for more than five years is exempt from tax up to the greater of $10 million or 10 times the amount paid for the stock at original issuance. This exemption is subject to a number of requirements, including a requirement that the corporation be engaged in a “qualified trade or business,” which excludes most businesses involving professional services, financial services, oil and gas extraction or production, or lodging or restaurant operations. If all of the QSBS requirements can be satisfied, a corporation can have a significant tax advantage over an LLC. A business that is initially organized as an LLC can later convert to a corporation and qualify for the benefits of QSBS (if all of the requirements are otherwise satisfied). However, the five-year holding period is measured from the conversion date, and any gain accruing with respect to the LLC equity interests prior to the conversion will be ineligible for QSBS benefits.
Conclusion
Tax reform significantly changed the tax treatment of LLCs and corporations after 2017, and made the overall comparison of such entities more complex. An LLC is generally still the preferred choice of entity, but there will be more circumstances in which a C corporation makes sense. For a more in-depth analysis of this topic, including non-tax considerations associated with the choice of entity for a startup business, please search “btlaw.com Choice of Entity.” HN
Jim Browne is a partner at Barnes and Thornburg LLP. He can be reached at jim.browne@btlaw.com.
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D al l as Bar A ssoci ati on l Headnotes 9
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10 H e a d n o t e s l D a l l a s B a r A s s ociation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
Wayfair Expands Sales Tax Issues For Internet & Digital Sellers BY JOSHUA PRYWES
On June 21, 2018, the U.S. Supreme Court held that an online retailer does not have to maintain a physical presence in a state in order to be required to collect the state’s sales and use tax. The decision in South Dakota v. Wayfair, Inc. will significantly expand the ways that states can tax online and remote retailers. Before this decision, states were largely limited in imposing sales tax on retailers and could do so only if those retailers had a physical presence in the state, either through property, employees, or referral sources in the state. The South Dakota law that the Court reviewed provided that a remote seller must collect tax if the seller had either $100,000 in annual sales to customers in the state or at least 200 sale trans-
actions there. Many other states have either passed laws or enacted rules which mirror these thresholds. The Court decided that remote sellers do not need to have a physical presence in the state before they can be required to collect sales tax. Instead, states may impose sales-tax obligations on companies that have an economic nexus with the state. The ruling will affect companies selling merchandise over the internet, businesses selling digital products, and certain digital, data, and cloud computing services. States are still subject to certain limits on whom they can impose salestax obligations. The Court held that the South Dakota law included several features designed to prevent discrimination against interstate commerce, including a safe harbor for limited business in the state, no retroactive taxa-
Planning to do some holiday shopping on Amazon? If so, you can shop on Amazon and Give Back to DVAP! You can now help the Dallas Volunteer Attorney Program by simply shopping on Amazon. Go online to https://smile.amazon.com/ ch/75-2410525 to get started. When you shop through AmazonSmile, the AmazonSmileFoundation will donate .5% of the price of eligible purchases to DVAP.
tion, a standardized compliance system, and access to state-provided software with audit immunity for those who rely on the software. The Texas Comptroller of Public Accounts announced his intent to revise the Texas sales tax in light of the Wayfair decision. The draft rule amends the current definition of “engaged in business” to delete any “physical presence” and instead requires a business to collect sales tax when the business has engaged in systemic solicitation of sales through various types of communication systems or solicited orders by mail or other media. The Comptroller also proposed a safe harbor that excludes remote sellers with annual Texassourced revenue of under $500,000 from the sales-tax obligations. The Texas rule’s proposed effective date is January 1, 2019, and compliance will be postponed until October 1, 2019 to provide time for affected remote sellers to prepare for new collection and reporting obligations. Companies with sales tax exposures based on a physical presence in a state
should consider requesting a voluntary disclosure agreement with the respective state-tax agency to limit the years for which they are subject to potential additional tax and penalties. Without a voluntary disclosure agreement, the state would not be limited in how many years it could look back. Generally, under voluntary disclosure agreements, the state waives penalties and only charges tax and interest. Companies should also consider entering into voluntary disclosure agreements for income-tax obligations. Certain states assess income-tax obligations if a company has sales exceeding a certain threshold. Remote sellers that have not filed income tax returns may have filing obligations that states may seek to impose retroactively. As states react to the Wayfair decision, businesses that sell products or services online should prepare to begin collecting sales tax in many new jurisdictions. HN Joshua Prywes is an associate at Greenberg Traurig LLP. He can be reached at prywesj@gtlaw.com.
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D al l as Bar A ssoci ati on l Headnotes 11
12 He a d n o t e s l D a l l a s B a r A s s ociation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
Ten Things You Need to Know About the New Tax Laws BY ABBEY GARBER
After years of making only minor changes to the Internal Revenue Code, Congress passed sweeping reforms that will affect almost every American. The effects of those changes cannot be known for some time, but it is crucial for each of us to evaluate our personal tax situation. This article covers some of the changes affecting individuals and small businesses, which will be important not just to clients, but to attorneys as well. First some good news: (1) A taxpayer may expense, instead of capitalize, the cost of section 179 property up to one million dollars. Section 179 property includes business equipment (i.e., computers or machinery) and also improvements to nonresidential real property, such as roofs, HVAC, and
alarm systems. This means you can take the full expense as a deduction from your taxable income this year. While cars are included, the cost of any sport utility vehicle taken into account is limited to $25,000. (2) The child tax credit is now worth up to $2,000 per qualifying child (and there is also a child and dependent care credit to recoup some costs of child care). Now for a little bad news: (3) Section 274 disallows any deduction for entertainment, amusement, or recreation. That means Uncle Sam is no longer sharing the cost of your tickets to see the Cowboys, Mavericks, Rangers, and Stars. Even if they lose. (4) Section 274 was also amended to prohibit any deduction by an employer for “qualified parking,” which is defined as parking at or near the business premises of the employer.
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In addition to the good news and the bad news, there is also some questionable news: (5) The new section 199A provides for up to a 20 percent deduction of qualified business income for sole proprietorships and pass-through businesses (such as partnerships and S corporations), but specifically excludes income earned from providing legal services, unless the taxpayer claiming the deduction has taxable income below the specified threshold ($315,000 if married filing jointly and $157,000 for all other taxpayers). (6) Individual rates went down for many people and (7) the standard deduction was raised significantly to $12,000 for a single filer and $24,000 for a couple filing jointly, but (8) there are no longer any personal exemptions and (9) the annual deduction for state and local taxes (i.e., property tax and sales tax in Texas) is limited to $10,000. Additionally, there are no longer miscellaneous itemized deductions (such as unreimbursed employee business expenses, tax preparation fees, and investment-related expenses). What does all of this mean for you? You will have to run the numbers. It is more likely that many of us will no longer itemize deductions. What about next year? No one knows, except one change (10) has already been
made for payments required under divorce or separation instruments executed after December 31, 2018. Those payments will no longer be deductible by the payor or includible as taxable income by the recipient. A few years back, year-end changes to estate and gift taxes caused a flurry of substantial gifts (and ghoulish speculation about the right time to die). Will this change cause a flurry of divorces at the end of this year? That is not as likely, because deductibility of payments by one former spouse means inclusion of income by the other former spouse. What should you do today? Check your withholding and estimated tax payments for this year. There is a withholding calculator on www.irs.gov/individuals/irs-withholdingcalculator to check how much you should be setting aside so, when you file your return in a few months, you don’t have a large tax bill and even a penalty for having underwithheld. Section 6654 of the Internal Revenue Code provides that you can avoid that penalty in most cases if you withhold 100 percent of the tax on the previous year’s return (110 percent if adjusted gross income exceeds $150,000). HN Abbey Garber is a partner at Thompson & Knight. He can be reached at abbey.garber@tklaw.com.
SAVE THE DATE THE DALLAS BAR ASSOCIATION’S NEW MEMBER FIESTA CELEBRATION will be held on Tuesday, February 12, 2019 Invitation to Follow For more information, or for sponsorship opportunities, contact kwatson@dallasbar.org
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D al l as Bar A ssoci ati on l Headnotes 13
ALOM BROTHER H S HO LE P OD M E T
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14 H e a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
Dallas Bar Foundation – Making a Difference STAFF REPORT
Victor Corpuz, of Jackson Lewis P.C., Chair of the Dallas Bar Foundation, began the year with a grant presentation, on behalf of the DBF Trustees, to the Dallas Volunteer Attorney Program Endowment. The $50,000 board-directed grant aligns with the mission of the DBF to support legal aid for the underserved and will help ensure the long term mission of DVAP. Mr. Corpuz announced this significant grant award at the 27th Annual Fellows Luncheon where Tom Leatherbury, of Vinson & Elkins LLP, was presented with the 2018 Fellows Justinian Award. As is the tradition at the Annual Fellows Luncheon, the Justice James A. Baker Clerkship recipient was announced by David Luther, of K&L Gates LLP, who serves as the Chair of the selection committee. The six-week clerkship at the Supreme Court of Texas with Chief Justice Nathan Hecht was awarded to Klayton Hiland, 2L SMU Dedman School of Law. The recipient of the 2018 Collins Clerkship at the Supreme Court of Texas with Justice Eva Guzman was Kevin Hernandez, 2L Texas A&M University School of Law. Kim Askew, of K&L Gates, and DBF Trustee, introduced Jordan Curry, 2L, Texas A&M University School of Law, who was selected
for the Bob Mow Judicial Internship at the U.S. District Court with Judge David Godbey. In September, the recipient of the Stephen Philbin Media Law Fellowship was introduced at the Philbin Awards Luncheon by Russ Coleman, of Dean Foods, and Chair of the selection committee. Jenna Johnson, 2L, Texas A&M University School of Law, was selected for the sixweek fellowship which is the only media law fellowship offered in Texas. Christine Larkin, of The Dallas Morning News, and Paul Watler, of Jackson Walker LLP served as mentors for Jenna during the fellowship. Additionally, nine students were selected to receive the Judge Nikki DeShazo and Edward Smith Probate Clerkships while an additional seven Collins Clerkships were awarded to minority law students.
A Conversation with Rusty Hardin Tuesday, December 11, Noon at Belo Sponsored by the Business Litigation and Tort & Insurance Practice Sections
Several DBF Fellows serve on the various selection committees. They include Steve Russell, of Russell &Wright, PLLC; Trisha DeLeon, of Holland & Knight LLP; Greg Taylor, of Diamond McCarthy, LLP; and Bobby Rubarts, of Koning Rubarts LLP. Steve Bolden, of Mahomes Bolden PC, serves as the Collins Clerkship Chair and is joined on the committee by Mr. Corpuz and Gabe Vazquez, of Vistra Energy. The Judge Sarah T. Hughes Diversity Scholarship remains the signature program for the DBF. There were a total of seven Hughes Scholars attending law school at the three area law schools in Spring 2017 and six Hughes Scholars are enrolled for the Fall semester. For the past 33 years, the DBA Bar None Company has raised funds to support the Sarah T. Hughes Diversity Scholarship through their annual variety show. At the Bar None/Hughes Scholar luncheon in November October, Tom Mighell, of Contoural, Inc., and Martha Hofmeister, of Shackelford, Bowen, McKinley & Norton, LLP, announced that Bar None XXXIII had raised over $85,000 for the scholarships this year bringing the cumulative total for Bar None to $2.03 million. The new Hughes Scholars, Maia Bartee, Semaj Garrett, and Ashleigh Williams were introduced. Ken Mighell, of Cowles & Thompson, was presented with this year’s recognition award for his long-term commitment to the success of Bar None, having worked on the fund-raising committee for over 20 years. For the eighth consecutive year, the DBF hosted the “Evening With” program to benefit the Sarah T. Hughes Diversity Scholarships. This year’s speaker was Ron Chernow. DBF Trustee, Talmage Boston, of Shackelford, Bowen, McKinley & Norton, LLP, served as Chair of the event, in addition to leading the on-stage interview with Mr. Chernow in front of the sold-out audience. Toyota was the Presenting Sponsor for this year’s event. Ellen Farrell, of
Toyota Motor North America, Inc., spoke about the importance of supporting these outstanding Hughes Scholars after graduation from law school. The 2018 Grants Committee was chaired by Mr. Boston, with Brad Weber, of Locke Lord LLP, serving as Vice-Chair. They were joined on the committee by Aubrey Connatser, Connatser Family Law, and Wei Wei Jeang, of Grable Martin Fulton PLLC and. Grant requests are thoroughly evaluated to determine that the requests are aligned with the mission of the Dallas Bar Foundation. The Board of Trustees were able to meet several beneficiaries of the grant awards to learn about the positive impact of the grant awards. A partial list of grant awards this year include: DBA Diversity Summit – Shaping Agents of Change, a one day summit focused on increasing the diversity of the legal profession in Dallas DBA High School Mock Trial program, which is organized and supported by DBA members. Local attorneys and judges volunteer many hours each year to host and judge the state-wide high school competition. The winning school advances to the national competition. Dallas Urban Debate Alliance, which provides debate instruction, debate competition, and attorney mentors to DISD students who would not otherwise have had an opportunity to participate on a debate team. Genesis Women’s Shelter Client Legal Assistance Program, which provides for the cost of legal expenses associated with their clients’ legal battles to leave their abuser. IGNITE, for the expansion of an afterschool civics program at DISD Kathlyn Joy Academy for high school girls. The program encourages the students’ understanding of the political process, and the importance of having women involved in leadership positions as elected officials. HN
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D al l as Bar A ssoci ati on l Headnotes 15
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16 H e a d n o t e s l D a l l a s B a r A s s o ciation
Column
D ecem ber 2018
Ethics
Where There is a Will is There a Way to Disclose? BY CHRISTINE WAKEMAN
“Mom has Alzheimer’s. I know you prepared her will and power of attorney. Can you send them to me?” According to the Alzheimer’s Association, 10 percent of people age 65 and older have Alzheimer’s dementia. Estate planners should anticipate this type of conversation and have a plan. When a client’s incapacity is alleged, a lawyer should attempt to independently determine if he or she believes the client is incapacitated instead of taking a third party’s word for it. The comments to Rule 1.03 of the Texas Disciplinary Rules of Professional Conduct (collectively the “Rules” or individually a “Rule”) explain that a lawyer should seek to maintain reasonable communications with a client under a disability, insofar as possible. Assuming a lawyer determines that
a client lacks capacity, Rule 1.05(b) prohibits the lawyer from revealing any information relating to the client to anyone other than the client, the client’s representatives, or the members, associates, or employees of the lawyer’s law firm. Rule 1.05(c) provides an exception to the general rule when a client expressly authorizes the lawyer to reveal confidential information in order to carry out the representation. At first blush, a client’s named fiduciaries or agents may seem to qualify as a client’s “representatives,” which might make a lawyer’s disclosure of core estate planning documents to those named persons permissible under Rule 1.05(b). However, a person listed in a client’s will or power of attorney may not be a client’s intended “representative.” For example, a client might revoke his will or power of attorney without his lawyer’s knowledge. Thus, a lawyer may
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not know whether a document he or she possesses contains an incapacitated client’s most recent designation of his or her “representatives.” Therefore, it is prudent to address the possibility of incapacity with clients before capacity issues arise. Develop a policy regarding disclosure of copies of clients’ core estate planning documents. A sample policy might read, “You expressly consent to Firm’s disclosure of a copy of your will, power of attorney, HIPAA Authorization, Directive to Physicians and Family or Surrogates, and/or Declaration of Guardian to individuals you have named in those documents to serve as your fiduciaries and/or agent(s) upon their request to Firm. You may revoke this consent at any time by providing Firm written notice.” Present the policy to clients when they sign their core estate planning documents, and allow them to opt into or opt out of your policy. Memorialize the client’s election to opt in or opt out of your document disclosure policy in your client’s closing letter, so that you have a written record of the client’s decision. Do different rules apply regarding disclosure of clients’ wills? The answer may depend on whether the client is alive or deceased. Opinion 55, issued by the Professional Ethics Committee of the Supreme Court of Texas, dealt with disclosure of a will of an incapacitated person. The committee considered whether a lawyer who drafted a client’s will prior to the client’s incapacity could be compelled to disclose the client’s will to the client’s son and guardian. In an 8-1 decision, the committee opined that the lawyer could not release the will to the third parties. The committee reasoned that nondisclosure was the prerogative of the client during his lifetime and could only be waived by
the client. If a client is deceased, the persons to whom a lawyer may release a client’s will is somewhat unclear. The Texas Estates Code (the “Code”) contains two conflicting sections on the subject. Code section 252.201(a) states, “On receiving notice of a testator’s death, the person who has custody of the testator’s will shall deliver the will to the clerk of the court that has jurisdiction of the testator’s death.” This rule implies that the only person to whom a lawyer (or any other person) could release a will is the clerk of a court of competent probate jurisdiction. However, in contrast, Code section 151.004(a)(1) (B) permits a person in possession of a decedent’s will to turn over the will to the clerk of the court that has jurisdiction of the testator’s death or a person named in the will as an executor if the named individual (1) requests delivery of the document and (2) issues receipt of the document to the person delivering the document. While arguably there is a legally sanctioned process for releasing an original will to an executor under Code section 151.004(a)(1)(B), it may be most prudent for lawyers to opt not to retain clients’ original wills. Instead, consider returning the original will to the client with clear instructions to maintain the will in a safe place that could be accessed by their executor in the event of the client’s death. An ounce of prevention is worth a pound of cure. Lawyers should develop a plan to address disclosure of clients’ core estate planning documents that will help them sidestep ethical dilemmas in the event of a client’s incapacity or death. HN Christine Wakeman is an associate at Winstead. She can be reached at cwakeman@winstead.com.
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D al l as Bar A ssoci ati on l Headnotes 17
Celebrating 10 Years DBA INSPIRING WOMEN:
The DBA celebrated the 10th annual “Inspiring Women” luncheon on Wednesday, October 31. More than 700 members of the Dallas legal community came to hear inspiring stories from a panel of esteemed women lawyers who related humorous and honest insights into professionalism and how they have reached the pinnacles in their careers. Those participating in the panel included: Liz Cedillo-Pereira, City of Dallas Office of Welcoming, Communities & Immigrant Affairs; Jennifer M. Collins, SMU Dedman School of Law; Dawn Estes, Estes Thorne & Carr PLLC; Lisa Winston Hicks, MV Transportation, Inc.; Caren Lock, TIAA; Sandra Phillips Rogers, Toyota Motor North America, Inc.; Liz Fraley, Fraley & Fraley, moderator; and Hon. Karen Gren Scholer, U.S. District Judge.
18 H e a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
Not Your Typical Voir Dire: Selecting a Jury in a Will Contest Case BY MURRAY W. CAMP AND SARAH TORAASON
The main purpose of voir dire is to expose juror bias. Ask 10 different lawyers what questions successfully unmask bias in the jury panel and you will likely get 10 different responses, such as information about a potential juror’s employment background, nationality or political affiliation. In a will contest or family fiduciary trial, however, there is one category of information that trumps all others: the personal (and often familial) experiences of each potential juror in relation to central fact issues. Great weight should be placed on discovering the potential juror’s personal connection with trial specific themes as these dynamics inform how he or she processes the narrative of what happened in the case. Failure to examine potential jurors for biases adverse to the case is a strategic mistake that can ultimately
become outcome determinative. A sixperson jury leaves little room for error. Although the precise recipe of topics to investigate varies from case to case, trial counsel must employ the right tools in jury selection to expose jurors that possess experiential biases hostile to the client’s trial narrative. Conventional wisdom regarding jury selection often suggests empaneling jurors with a “blank slate,” meaning ideal jurors have no previous experience or expertise regarding the subject matter. There are no blank slates in probate cases because everyone has a history of familial experiences; and good or bad, these experiences significantly determine the lens through which each juror will view the individual claims of the parties. Jurors are like icebergs. The probate litigator should be prepared to take a deep dive below the water level to uncover what is likely to influence decision-making. Pre-existing biases
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have profound influences on how a particular juror decides which party should prevail. The question is not whether a potential juror has a bias, rather the more important queries are aimed at learning the degree to which a potential juror possesses a particular bias adverse to your side. Why is this so important? Because jurors write their own story of what happened in the case. When there are gaps in that story, jurors fill in the gaps with what they know from their own life experiences. In a will contest or family fiduciary case, those life experiences usually involve the juror’s own family, or that of a close family friend. Jurors may not always objectively listen to all the evidence in a case and return a rational, objective decision based on the law. This is especially true in will contests where emotion, rather than reason, is a strong driver in decision-making. Jurors can impose their own familial experiences onto the themes of the case, and this turns processing toward the personal (emotional reasoning), and away from impartial (fact-based reasoning). For example, if a juror’s mother’s dementia progressed quickly into incapacitation, that juror might apply that experience to the pending case. Similarly, if alcoholism is a case theme, the son of the alcoholic may become the “expert” during deliberations and that juror’s specific experience is likely to influence decision-making. Key factors to decision-making that are colored by familial history may include: parenting style, sibling relationships, birth order, parental approval/disapproval, perceived or
actual slights, family violence, addictive and other mental health disorders, and family dysfunction such as neglect or psychological abuse. The family is a significant social institution that shapes every person, thus the events and experiences unique to an individual form the bases of his or her psychological and social DNA. In turn, those familial events and experiences—as they relate to the trial themes of a probate case—become the critical keys to revealing juror biases. Other factors, such employment background, political affiliations, and socio-economic status, have much less impact on juror decision-making in the probate trial. When preparing for voir dire in a will contest, family fiduciary, or other probate case, the trial lawyer must make every attempt to evaluate each potential juror’s responses to major trial themes. When time constraints or other conditions make this infeasible, ask broadly worded initial questions about critical trial themes, and then, addressing specific members of the venire panel, drill down using targeted follow-up questions to unveil particular familial experiences and how they resonate within a given case theme. Remember, it is the potential juror’s own familial experiences that will likely disclose the bias, both positive and negative. If you never understand a juror’s specific familial experiences, you will never really know how— not if—that juror is biased. HN Murray W. Camp and Sarah Toraason are partners at Caldwell, Bennett, Thomas, Toraason & Camp, PLLC. They can be reached at murray@dallasprobateattorneys.com and sarah@dallasprobateattorneys.com, respectively.
The Dallas Foundation Presents 22nd Annual Professional Advisor Seminar
SOCIAL ENTERPRISE AND IMPACT INVESTING February 1, 2019 The Belo Mansion
Registration 7:30 a.m. Program 8 a.m. until 10:30 a.m.
The 2019 Professional Advisor Seminar will focus on two growing trends in philanthropy: social enterprise and impact investing. Designed to result in public good, these tools cut across individual investors, foundations, and nonprofit and for-profit endeavors. This session will explore their unique attributes and provide an overview of the legal and social ramifications of each.
ABOUT THE SPEAKER Dana Brakman Reiser is a professor of law at Brooklyn Law School and an expert on law and finance for social enterprises – businesses that pursue a social mission. She also has written extensively on nonprofit accountability and governance. After Dr. Brakman Reiser’s remarks, a panel of social enterprise investors and innovators will discuss real-world examples.
To learn more about the event, including the availability of continuing education credit, visit dallasfoundation.org or call 214.741.9898.
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D al l as Bar A ssoci ati on l Headnotes 19
20 H e a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
Coordinating Beneficiary Designations with the Overall Estate Plan BY BROOKS CASTON
Today, the beneficiary designation form has become one of the most important components of a client’s estate plan as an ever-increasing amount of a client’s wealth is comprised of assets, the disposition of which at the client’s death, is wholly subject to the terms of the beneficiary designation. Characterization of Assets Controlled by a Beneficiary Designation. Unlike probate assets, which pass pursuant to the terms of an individual’s will, or pursuant to a state’s intestacy laws if the individual did not execute a will, assets distributed pursuant to the terms of a beneficiary designation are considered nonprobate assets because such assets pass solely pursuant to the terms of the designation form. In other words, the beneficiary designation supersedes the terms of a client’s will and/or trust. Common Types of “Beneficiary Designation Assets.” Some examples of assets that are distributed pur-
suant to a beneficiary designation include the following: (1) Payable on Death Accounts (POD); (2) Transfer on Death Accounts (TOD); (3) life insurance; (4) annuities; (5) Individual Retirement Accounts (IRAs); (6) 401(k) plans; (7) pension plans; and (8) employee stock ownership plans (ESOPs). Consequences for Failure to Align Beneficiary Designations with the Entire Estate Plan. As the examples below illustrate, failure to properly coordinate a client’s beneficiary designations with the rest of the estate plan can lead to disastrous outcomes: Disinheritance: John Smith is a single individual. John’s estate consists primarily of a 401(k), a POD account, and a life insurance policy. John designated his brother, Bill, as the primary beneficiary on each beneficiary designation. Recently, John decided to leave everything to his sister, Jane, so John executed a will to provide as such. However, John dies before changing any of his beneficiary designations. As
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CFT’s Galen Smith, Phyllis Meyerson and CFT’s Geri Jacobs
a result, the retirement and life insurance proceeds, as well as the funds in the POD account, all pass to Bill, notwithstanding the terms of John’s will leaving all of his property to Jane. Unnecessary Tax Liability: Husband and wife have a total estate of $24,000,000 (for this example, the estate tax exemption amount is $11,000,000 per person). The estate is comprised entirely of assets controlled by a beneficiary designation form (e.g., POD accounts, life insurance and retirement accounts). Each beneficiary designation lists the spouse as the primary beneficiary. Husband and wife recently executed new tax planning wills (i.e., at the death of the first spouse, an amount equal to the estate tax exemption to a credit shelter trust, with any excess passing to a marital deduction trust). Wife dies before she and husband revise their life insurance and retirement account beneficiary designations to coincide with their wills. As a result, all of the wife’s “beneficiary designation assets” cannot be used to fund the credit shelter and marital deduction trusts and instead pass to outright to the husband. While this outcome does not generate any estate tax liability at the wife’s death (due to the unlimited marital deduction), at the husband’s death, all $24,000,000 (assuming no change in value) will be included in the husband’s gross estate for estate tax purposes. Even if the husband utilized portability at the wife’s death (i.e., ported all of the wife’s remaining $11,000,000 unused estate tax exemption amount), and retained his full $11,000,000 exemption at death, at best, $2,000,000
would be subject to estate taxes. Nullification of Trust Planning Benefits: Father executes a will leaving all of his property in a testamentary trust for the benefit of his only son, with such assets to be held in trust for the son’s lifetime. Father desires to leave the property in trust to protect such assets from his son’s potential future creditors (son works in a high risk profession as an anesthesiologist) and from claims from a potential future exspouse. Father’s estate is comprised of life insurance and retirement accounts, all with the son listed as the primary beneficiary. Father dies before updating his beneficiary designations to have the assets pass to his son’s testamentary trust. Consequently, the father’s assets will pass directly to the son, prohibiting the son from availing himself of the above-described asset protections available with the trust.
Conclusion
As this article demonstrates, a client’s estate planning objectives, contained within even the most skillfully constructed of estate plans, can be completely negated if the client’s beneficiary designations fail to align with the client’s overall estate plan. Therefore, it is incumbent upon the estate planner to commit the necessary time, attention and consideration towards ensuring the client’s beneficiary designations properly align with the client’s traditional estate planning documents and intentions. HN
Brooks L. Caston is an estate planning and probate attorney at Clark Hill Strasburger. He can be reached at brooks. caston@clarkhillstrasburger.com.
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Nearing retirement from a career in banking technology, Phyllis Meyerson wanted to pause and give back. To provide a chance for other women to have fulfilling careers, she decided to create a charitable fund at Communities Foundation of Texas to support female students seeking a degree in business. Simply visit wheregivingthrives.org to learn how you too can make a difference in your community.
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D al l as Bar A ssoci ati on l Headnotes 21
CONGRATULATIONS
to Zachary E. Johnson on being promoted to law partner. Well-Deserved!! SPENCER & JOHNSON, PLLC is also pleased to announce its new web address: dallasprobate.com
Zach Johnson
Kevin Spencer
Focusing our Practice on Estate, Trust, Guardianship and Fiduciary Litigation throughout Texas Will Contests, Estate Administration and Related Litigation Trust Contests and Trust Administration Guardianship Contests and Guardianship Administration Fiduciary Litigation and Defense of Wills and Trusts Referrals Welcomed Spencer & Johnson, L.L.P. 500 N. Akard Street, Suite 2150 | Dallas, TX 75201 | 214-965-9999
www.dallasprobate.com
22 H e a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
New Guardianship Requirements BY ELLEN WILLIAMSON AND BRIAN D. HILL
On June 1, 2018, new statewide guardianship requirements took effect for those seeking to be appointed as a guardian. These new requirements are administered through the Judicial Branch Certification Commission (JBCC), the state agency tasked with overseeing guardians and guardianship programs. The new requirements regarding registration, criminal background check, and training arise from a statewide audit of guardianship cases that revealed a high percentage of cases out of compliance and follow the trend in recent years toward increasing requirements for guardianships. While implementation of the new guidelines may vary by Court and may evolve over time, current guidelines for Dallas County Probate Courts are as follows:
Registration
Prior to any hearing on a guardianship application, a proposed guardian must register with JBCC either online or by paper form. The registration form requests information about: the proposed guardian, including name variations; the proposed ward; the proposed guardian’s attorney; the guardianship case and Court in which it is pending; the type of guardianship; and the liquid assets held by the estate. The form also asks questions relating to the proposed guardian’s character and any disqualifying history.
Criminal Background Check
Upon receipt and review of the registration form, JBCC determines which type of criminal background check is required. If both 1) the proposed guardian is a Texas res-
ident and 2) the proposed ward’s liquid assets do not exceed $50,000, a name-based criminal history is sufficient. If, however, either the liquid estate exceeds $50,000 and/or the proposed guardian resides out of Texas or out of country, a fingerprint-based criminal history is required. When a fingerprint check is required, the JBCC sends information to the proposed guardian about obtaining digital fingerprinting through the Texas Department of Public Safety (DPS). The DPS fingerprint results are sent to the JBCC. The JBCC submits the background check results to the clerk of the county where the guardianship application is pending. The background check must be delivered to the Court at least 10 days before the hearing on the application for guardianship. Given the JBCC’s high volume of registrations and background checks to process, the applicant’s attorney is advised to submit the registration forms and, as appropriate, obtain digital fingerprints, with sufficient lead time to ensure that proof of compliance is received timely by the Court. The new JBCC criminal background check takes the place of the background checks which had previously been handled in Dallas County by the Probate Court Investigator’s Office. However, currently the Court Investigator’s office is still processing background checks on temporary guardianships.
procedures to establish, duties and reporting requirements of guardians, and modifying, terminating, or closing a guardianship. After completion of the training, the proposed guardian receives a certificate which must be filed with the Court. Section 1104.003 of the Texas Estates Code states that a Court may not appoint a proposed guardian who has not completed the training unless waived by the Court. Presently the training is only available online and in English, though the JBCC anticipates making it available in other forms and languages. Until alternatives are available, waivers may be granted to applicants who lack internet access or do not speak English. Some Courts may allow the hearing but delay signing the Order until the training certificate is filed. For new permanent guardianships, the training must be completed prior to appointment. For new temporary guardianships, the training must be done within 60 days of appointment.
Existing Guardianships
For guardianships granted prior to June 1, 2018, the registration and training must be completed prior to renewal of Letters of Guardianship.
Integration into Your Practice
At the initial consultation, you may
Training
The third new requirement imposed upon proposed guardians and guardians is completion of the guardianship training module on the JBCC website. The training module covers topics including reasons why guardianship may be necessary, alternatives, types of guardianship,
2019 INAUGURAL OF Laura Benitez Geisler A T T HE O MNI D ALLAS H OTEL
wish to provide the following to your client: (1) a letter detailing the steps for registration, training and the background check; (2) the paper JBCC guardianship registration form; (3) a copy of the Bill of Rights for Wards; (4) the Minimum Standards for Guardianship Services; (5) the Dallas County Guardianship Case Information Sheet; (6) the Dallas County Guardianship Questionnaire; and (7) a list of links to resources and guides for serving as a guardian. Once the Application for Appointment of a Guardian of the Person and/ or Estate is filed, ensure your client promptly registers, obtains the background check, and completes the Court Investigator’s forms. These steps must be completed before the Court Investigator will visit the proposed ward and file their report. Guardianship attorneys should familiarize themselves with these new requirements and advise clients about them early in the guardianship application process. By doing so, attorneys can avoid delays in their clients’ applications and ensure that clients are wellinformed about their responsibilities as guardians. HN Ellen Williamson of Farrow-Gillespie Heath Witter LLP can be reached at ellen.williamson@fghwlaw.com. Brian Hill of Law Offices of Brian Hill PLLC can be reached at brian@brianhillattorney.com.
HELP PRESERVE BELO—BECOME A SUSTAINING MEMBER RECEIVE PROMINENT RECOGNITION IN HEADNOTES AND AT OUR ANNUAL MEETING.
Your 2019 dues statements will arrive soon and we ask that you consider renewing as a Sustaining Member ($500). 200,000+ members and guests use the building each year and your contribu�on at the Sustaining Member level will help us con�nue the essen�al upkeep needed to preserve our beau�ful building—as the premiere bar headquarters in the na�on. Thank you for your support. All Sustaining Members will be prominently recognized in Headnotes and at our Annual Mee�ng.
TURLEY LAW CENTER
Saturday, January 12, 2019 The Dallas Bar Association will inaugurate its 110th President, Laura Benitez Geisler at the inaugural ball on Saturday, January 12. The black-tie ball will include dinner, live music, and a silent auction. Cocktails 6:30 p.m. | Dinner 7:30 p.m. Tickets $175; Tables $1,750 | Judiciary $125 Purchase your tickets at www.dallasbar.org. For more information, contact Shawna Bush at (214) 220-7453 or sbush@dallasbar.org.
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D al l as Bar A ssoci ati on l Headnotes 23
24 H e a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
What to Do When the IRS Shows Up at Your Client’s Door BY JOSH O UNGERMAN
Your client calls and frantically informs you that the IRS is at the door of her office or home and needs to know what to do. The answer varies greatly depending on the type of IRS agent standing in front of your client. Different IRS agents have differing goals. The failure to understand the IRS agent’s goals is a huge trap for the unwary and snares many unsuspecting taxpayers, effectively souring the IRS interaction from the beginning.
The Criminal Investigation Special Agent
The IRS Criminal Investigation Special Agents are unique in that they have gold badges and carry guns. They are trained in interrogation and interview techniques and may show up at inopportune times such as before or after standard working hours. Special
Agents are usually easy to spot as they typically work in pairs. This allows for corroboration of each agent’s recollection of the interaction, which is memorialized in a memorandum of interview. As the old saying goes, it is written in stone. The taxpayer interviewee must be advised that even good-faith erroneous statements can be misinterpreted as false or intentionally misleading. Likewise, true statements are considered admissions or even confessions. One of the biggest misconceptions regarding statements to IRS Special Agents is that statements do not count if a taxpayer was not read his rights. In a noncustodial interview, there are scenarios in which the IRS Special Agents do not have to read you your rights or remind you of your 5th Amendment right against self-incrimination. The IRS Special Agent’s primary goal is to obtain evidence of a criminal violation; it is not to collect or determine the correct amount of tax. Accordingly, off-
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the-cuff statements by a taxpayer without a complete understanding of the facts surrounding an inquiry are a recipe for disaster for both the taxpayer and the IRS. On the one hand, the taxpayer may easily lie or confess to the IRS, while on the other hand, the IRS may spend precious time and resources on taxpayer statements that were not well considered and could inadvertently lead the IRS down unproductive pathways in the criminal investigation.
The IRS Collection Revenue Officer
The IRS Revenue Officer is tasked with collecting past due taxes and delinquent tax returns. An IRS Revenue Officer will likely show up at a taxpayer’s house unannounced if the amount in issue is large. Absent a search warrant, the IRS Revenue Officer is not allowed inside a taxpayer’s home or office unless the taxpayer gives permission. The IRS Revenue Officer collects monies owed to the IRS regardless of whether the taxpayer believes she owes the full amount or not. If employment taxes are involved, the Revenue Officer may want to interview the taxpayer, which should be approached with caution as the unpaid employment-taxes civil Trust Fund Recovery Penalty Statute is quite similar to the criminal failure-to-pay employment-tax statute. You should coordinate the completion of IRS requested financial forms that will be signed subject to penalties of perjury. Finally, any notice providing Collection Due Process rights should be timely exercised unless the taxpayer agrees
with the amount in issue and simply pays the IRS in full.
The IRS Exam Agent
The IRS Revenue Agent is not concerned with collecting tax but rather determining the correct amount of tax. These agents typically do not show up unannounced. One group of IRS Revenue Agents are the Special Enforce Program (SEP) agents. SEP agents are tasked with identifying and developing issues with a significant fraud potential. These examinations begin as civil matters and have in the past been referred to IRS Criminal Division Special Agents. Finally, always respond to a Notice of Deficiency to protect a taxpayer’s pre-assessment rights.
The Best Advice
Advise your client to obtain the business card and contact information from the IRS Agent so you, as the professional, can determine which type of IRS Agent has been assigned to your client. Next, you can contact the IRS Agent to determine the scope of information necessary and ensure that the taxpayer provides correct information and, if appropriate, truthful testimony to an IRS Special Agent or Revenue Agent. For the IRS Revenue Officer, you can determine the best way for the client to interact with the IRS regarding payment terms or, if available, a reduction in the amount owed. HN
Josh O. Ungerman is a former IRS Counsel Senior Trial attorney and Department of Justice Tax Division Special Assistant US Attorney and is currently a partner at Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. He can be reached at jungerman@meadowscollier.com.
DVAP’s Finest MARTHA JOHNSON
Martha Johnson is a sole practitioner and mediator.
Contract Litigation OIG Civil Investigations FBI Criminal Investigations Commercial Insurance Litigation Business Breakups 15.50 Non-Competes Fraud waste & Abuse
Martin Merritt Health Law and Healthcare Litigation Executive Director Texas Health Lawyers Association
Connect on LinkedIn www.linkedin.com/in/martinmerritt/ mmerritt@fflawoffice.com 972.788.1400
D Magazine Best Lawyers in Dallas 2018
How did you first get involved in pro bono? After I passed the Iowa Bar in January 1994, I started volunteering at our local legal services office. The Executive Director, Robert Oberbillig, had been a longtime friend and he encouraged me to sign up. I worked two or three times a month on their intake call line and clinics. I handled intakes on cases ranging from landlord-tenant law to bankruptcy law to family law to whatever else came to me. When I was admitted to the Texas Bar in November 2007, it was just natural for me to start volunteering for DVAP. Why do you do pro bono? I do pro bono because it is the right thing to do. I have a quote attributed to John Adams in my office – it reads, “There are only two kinds of people of any value in this world - those with a commitment and those who require a commitment of others.” I always aspire to be one of those two kinds of people, and pro bono allows me to achieve that aspiration. What impact has pro bono service had on your career? Pro bono has always had a positive impact on my legal career. Here in Texas, it has allowed me to learn the ins and outs of Texas law through the DVAP clinics, bar association programs and trainings, and the excellent support of the DVAP staff. What is the most unexpected benefit you have received from doing pro bono? I don’t know that is was unexpected, but getting to know the clients and learning their stories has widened my perspective of the world. They are always grateful for my advice. I bond with my clients. They know that I care about them and I know that they appreciate what I do for them. There is always good work to do and you just continue to accept the call when it comes. Pro bono always gives back more than it takes!
Pro Bono: It’s Like Billable Hours for Your Soul. To volunteer or make a donation, call 214/748-1234, x2243. 5301 SPRING VALLEY ROAD | SUITE 200 | DALLAS, TEXAS 75254
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D al l as Bar A ssoci ati on l Headnotes 25
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26 H e a d n o t e s l D a l l a s B a r A s s o ciation
Focus
D ecem ber 2018
Probate, Trusts & Estates Law/Tax Law
Paying for Long-Term Care with Public Benefits BY LORI LEU & ERIN PEIRCE
The costs of long-term care in the United States are skyrocketing. Many have not planned adequately, not anticipating the need. Further, standard estate planning advice may leave clients with fewer choices. Attorneys need to be able to identify issues to ensure proper advice is obtained in advance. There are three ways to pay for longterm care: private pay, long-term care insurance, and public benefits. Private pay is expensive ($3,000 - $16,000/ month). Long-term care insurance is limited, must be obtained before medical records indicate a potential risk of longterm health problems, and can be too costly for some people. Thus, clients may end up relying on public benefits. Many people incorrectly assume Medicare will pay for long-term care. Medicare is health insurance for individuals who are 65 or older and contrib-
uted to the system. Medicare covers some rehabilitation following hospitalization but does not cover long-term care. There are two public benefits available to pay for long-term care: Medicaid and VA Pension. Both programs are needs-based and require an evaluation of income, resources and care needs. Medicaid is federally funded but state-managed. Eligibility and coverage vary between states. In Texas, Medicaid primarily applies to skilled nursing facilities. Although there is limited coverage for assisted living and memory care through the Medicaid Star+Plus Waiver program, the lengthy waiting lists and limited facilities reduce the viability of this option. Medicaid eligibility in Texas includes the following elements: U.S. citizen/ Texas resident; medical necessity for skilled nursing; minimum 30-day period in a Medicaid-certified facility; available Medicaid bed; income below the
Moms in Law Event DECEMBER Being a working mom can be challenging. Being a working lawyer mom can be a different ballgame with its own unique challenges. Moms in Law is going on its third year of being a no pressure, no commitment, informal, fun, support group for lawyer moms. The December event is: Thursday, December 13: Noon, Dolce Riviera (2950 McKinnon St., Dallas) RSVP to christine@connatserfamilylaw.com. Email christine@connatserfamilylaw.com to join the Moms in Law email listserv.
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monthly income cap, currently $2,250, or qualified income trust in place; and countable resources below the limit, currently $2,000 for a single applicant and up to $123,600 for a married applicant, unless the spouses’ total gross income is less than the monthly maintenance allowance for the community spouse (currently $3,090), which allows for expansion beyond the limit. A Texas homestead valued up to $572,000 is an excluded resource, unless it is in a revocable living trust. All assets in a revocable living trust are countable, including a homestead. Therefore, any homesteads in a revocable living trust will need to be transferred back to individual names prior to applying for Medicaid. Medicaid penalizes transfers for less than fair market value that occurred within five years of filing an application. Such transfers include gifts within the annual gift tax exemption. Standard life estate deeds also constitute transfers for Medicaid purposes. However, enhanced life estate deeds, known as Lady Bird Deeds, do not constitute transfers because full ownership rights are retained in the grantor. Lady Bird Deeds allow the transfer of assets to named heirs and avoid Medicaid estate recovery after the applicant dies. VA Pension, a non-service connected disability pension for wartime Veterans and surviving spouses, is federally funded and regulated. Eligibility requires an honorably discharged Veteran to have served a 90-day continuous period, at least one day during a wartime period. VA wartime periods can be found at www.va.gov. VA Pension pays a monthly benefit up to $2,169 for a married Veteran, $1,830 for a single Veteran, and $1,176 for a sur-
viving spouse. There are three levels of payments, depending on need, including Basic Service Pension, Housebound (cannot leave home on own), and Aid & Attendance (needs assistance with at least two activities of daily living). Like Medicaid, VA Pension is needsbased, depending on income and net worth. Effective October 18, 2018, the VA will allow a net worth of $123,600, including countable assets and annual income. A primary residence, regardless of value or location, is exempt. Care expenses may reduce the amount of annual income included in net worth. Recent changes prohibit the transfer of assets for less than fair market value within the three-year period prior to filing the application, although the penalty period begins upon the date of the transfer, rather than the date of eligibility. This prohibition includes transfers to irrevocable trusts and the purchase of annuities and requires reporting to licensing agencies. Clients who may need to apply for public benefits need competent legal advice. Advice on Medicaid eligibility includes the interpretation of statutes and administrative rules and constitutes the practice of law. The VA requires accreditation and continuing education requirements to provide advice regarding VA Pension. All attorneys can help protect clients by identifying issues and obtaining proper advice on all options so that estate planning decisions do not result in mistakes that prevent the clients from qualifying for public benefits. HN Lori Leu and Erin Peirce are attorneys with Leu & Peirce, PLLC They can be reached at lleu@leulawfirm.com and epeirce@ leulawfirm.com, respectively.
Park Place Dallas Ticket to Drive Raffle Winner receives a 2019 Mercedes-Benz GLA250*
Runner-Up Receives:
A choice of a New York Long Weekend, Lake Tahoe Ski Getaway or Puntacana Resort & Club Caribbean Paradise. (Each trip includes airfare for 2.) Raffle tickets are $100 each — or 6 tickets for $500. Proceeds benefit the Dallas Volunteer Attorney Program, which provides legal services to the less fortunate in our community. No more than 1,500 tickets will be sold. *Picture shown is not exact winning vehicle
contacts in the federal, state, district and county courts. We researched and received than 1,500 updates on the information
Purchase raffle tickets online at https://www2.dallasbar.org/dbaweb/dvap/raffle.aspx or at the DBA offices at the Belo Mansion (2101 Ross Avenue, Dallas, TX 75201).
you seek: court coordinators, clerks, administrators, and more.
Order at www.TexasLawyerBooks.com or call 800.756.8993
Drawing will be held at the DBA Inaugural Ball on January 12, 2019
The winner need not be present to win. The winner is responsible for all taxes, title and licensing. Prize is non-transferable. No cash option is available.
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D al l as Bar A ssoci ati on l Headnotes 27
SEVEN-FIGURE SETTLEMENTS SINCE 2015
STAFF ATTORNEY TO THE D.C. CIRCUIT, USCA
ABOTA MEMBERS EIGHT-FIGURE SETTLEMENTS SINCE 2015
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A personal injury firm you can trust.
MILLION PLUS IN VERDICTS AND SETTLEMENTS SINCE 2015
BOARD CERTIFICATIONS
GIVEN TO PRO BONO LEGAL SERVICES
If you know someone who has been the victim of a serious injury, PayneMitchell Law Group has the experience, track record and trial experience needed to help them get the just compensation they deserve. We take a personal, individualized, aggressive approach to law that allows us to bring our full expertise to bear in each case, so that we can optimize the outcome for each client.
214.252.1888
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28 H e a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
Thank You for Participating in the DBA’s Day of Service
THANK YOU TO ALL WHO VOLUNTEERED & HELPED TO MAKE THE DBA DAY OF SERVICE A SUCCESS! FOR YOUR SERVICE: Bennett, Weston, LaJone & Turner, PC Chamblee Ryan PC Dallas Asian American Bar Association Dallas City Attorney's Office Law Office of Yvie Scoggins-Gamez SMU Dedman School of Law The Albarado Law Firm UNT Dallas College of Law
Bonton Farms C.C. Young Memorial Home/Senior Source Dallas Animal Services DVAP East Dallas Clinic New Friends New Life The North Texas Food Bank Vogel Alcove Thank you Sargent Law, Ritter Spencer PLLC, and all others who donated food for the virtual Gratitude Drive for New Friends New Life.
Belo Mansion_Headnotes Ad.indd 1
8/11/2017 3:57:49 PM
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D al l as Bar A ssoci ati on l Headnotes 29
30 H e a d n o t e s l D a l l a s B a r A s s o ciation
D ecem ber 2018
~ In Memoriam ~
Since 1875, the DBA has honored recently deceased members by passing resolutions of condolences. This tradition continues through the work of the DBA Memorial & History Committee. To view the Memorial Resolutions presented to the families of deceased members, visit www.dallasbar.org. Bernard Benson Athey, Jr. (1931-2018), a 1962 graduate of South Texas College of Law Stationed in Britain during the Korean Conflict; later he opened the London office for Vinson & Elkins. George Ward Beaudry (1941-2017), a 1965 graduate of The University of Texas School of Law An avid cyclist who participated in Americas Most Beautiful Ride around Lake Tahoe. William Franklin Bowles (1931-2018), a 1958 graduate of Southern Methodist University School of Law Was Mayor of Grand Prairie, practiced law 60 years. Jack Edgar Brady (1925-2018), a 1949 graduate of The University of Texas School of Law Was President of what is now DAYL; served on the governing boards of the First Baptist Church and Criswell College James Shelton Breeden (1949-2018), a 1980 graduate of California Western School of Law Was voting member of the National Academy of Recording Artists David Allison Brooks (1959-2018), a 1984 graduate of University of Houston Law Center Music major at UNT until he went to the “dark side” by becoming an accounting major, CPA, bankruptcy lawyer, and ultimately hospitality industry financier; still found time to play drums in 2 bands. Robert Tingay Brousseau (1948-2018), a 1972 graduate of Duke University School of Law Reversed the usual path by leaving academia as a law professor to become a bankruptcy lawyer. Don Tate Cates (1933-2018), a 1957 graduate of Baylor Law School Mayor City of Forney; President of the Dallas SPCA. Lea Frances Courington (1952-2018), a 1977 graduate of Duke University School of Law One of the first health care lawyers in Texas; President & Chair of the Friends of WRR. Martis Wayne Cummings (1928-2018), a 1951 graduate of Baylor Law School In-house with Diamond Shamrock Oil & Gas; active in Cal Farley’s Boys Ranch in Amarillo. Ronald Howard Dekelbaum (1970-2018), a 1995 graduate of The Catholic University of America-Columbus School of Law In-house counsel for several companies, he hung out his shingle and facilitated one of the largest bankruptcy recoveries involving a Chapter 7 filing in the history of Collin County. Steven Kelley DeWolf (1954-2018), a 1978 graduate of The University of Texas
School of Law Took after his Air Force pilot Dad, loved airplanes and flying; owned and flew 2 trainers. James Albert Donohoe (1936-2018), a 1962 graduate of The University of Chicago School of Law U.S. Army Military Policeman which accounted for his booming voice; in 1976, he challenged his partners to change the dress code to allow women to wear pantsuits. Hon. Ben Frank Ellis (1929-2018), a 1954 graduate of Southern Methodist University School of Law Trained many “baby” prosecutors; known for saying what he thought from the bench. David Lewis Fair (1941-2018), a 1965 graduate of Southern Methodist University School of Law Loved playing the guitar and running marathons. Jason Walker Fatheree (1973-2017), a 2000 graduate of St. Mary’s University School of Law As a Future Farmer of America he showed a grand-prize, champion swine; loved hunting, competitive skeet shooting, and “fancy cowboy boots.” Frank Finn, Jr. (1928-2018), a 1956 graduate of The University of Texas School of Law During summers he worked as a fireman for the railroad; Frank the Tank tried cases from the time he joined Thompson Knight in 1956 until 2006. Merle Richard Flagg (1929-2018), a 1957 graduate of The University of Texas School of Law Bachelor of Music Education, served as Minister of Music for churches while attending law school; a classically trained tenor, via a recording, he sang at his own memorial service. Charles C. Garner (1923-2017), a 1950 graduate of The University of Texas School of Law As a young Boy Scout bugler he blew taps at his father’s funeral, pilot during World War II. Mike D. Gibbs (1947-2018), a 1971 graduate of The University of Texas School of Law Multiple awards from the Boy Scouts for his active leadership roles. Lionel Emile Gilly (1919-2018), a 1949 graduate of Southern Methodist University School of Law Our oldest member, U.S. Navy from the start of World War II; practiced to a limited extent well into his 90s. Valentine Rock Grundman, Jr. (1932-2018), a 1957 graduate of University of Virginia School of Law Worked his way through UVA law as a radio announcer; his first case went
all the way to the U.S. Supreme Court; adviser to 3 U.S. Presidents. Kristin Jordan Harkins (1959-2018), a 1993 graduate of The University of Texas at Austin School of Law She practiced intellectual property law for more than 25 years; inveterate volunteer who uplifted all. Frank Charles Hider, Jr. (1943-2018), a 1969 graduate of Indiana University Mauer School of Law As a JAG officer he designed and implemented an Anti-Drug Abuse Program to soldiers at Fort Bliss. Roy Wright Howell, Jr. (1925-2018), a 1953 graduate of Southern Methodist University School of Law In-house counsel at Sabine Royalty, he spent hours at the Northwood Club driving range pursuing the ever elusive “perfect swing.” Ivan J. Irwin, Jr. (1933-2018), a 1957 graduate of Southern Methodist University School of Law Represented the H.L. Hunt family; trustee of the Dallas Museum of Art, Ballet Folklorico, St. Mark’s School of Texas. Jerrold Dean Kelly (1934-2018), a 1959 graduate of Southern Methodist University School of Law 39 years of dedicated service to the Lawyers Concerned for Lawyers. Warren Case Lyon (1933-2018), a 1961 graduate of The University of Missouri School of Law General practitioner and sailing enthusiast. Donald Joseph Malouf (1935-2017), a 1962 graduate of Southern Methodist University School of Law He wrote 10 volumes on taxes and estate planning for West Publishing; of this he claimed he had written more books than anyone…that no one would ever read! John Hess McElhaney (1934-2018), a 1958 graduate of Southern Methodist University School of Law Attended SMU on an athletic scholarship offered by legendary swim coach Red Barr; at football games, he ran with Peruna, the mascot pony; avocation: building and launching model rockets. Douglas Dayton Mulder (1938-2018), a 1964 graduate of Southern Methodist University School of Law Legendary criminal defense lawyer; he loved work, golf, and deep-sea fishing; despite his workload he read 2-3 books every week. William Barton Pasley (1940-2018), a 1965 graduate of Southern Methodist University School of Law A real Anglophile; owned 2 stone cottages in the Cotswalds where he and his family spent much time.
Steven Harris Phelps (1965-2017), a 1992 graduate of The University of Texas School of Law CPA, wine connoisseur. John Lawrence Roach (1928-2018), a 1951 graduate of The University of Texas School of Law He knew the secret to a great law practice …the best clients; he loved flowers and orchids and kept large collections in the greenhouses at his home. Edwin Michael Sigel (1935-2018), a 1959 graduate of The University of Texas School of Law Early career as a DOJ tax lawyer, then as bank acquisition counsel; in Dallas he became a high-profile criminal defense lawyer; avid cyclist. Edward Vance Smith, III (1937-2018), a 1963 graduate of Southern Methodist University School of Law Instrumental in establishing the Foundation to support his alma mater, the University of North Texas; author of 2 novels about foreign intrigue under the pen name Hawthorne Vance. Hon. Thomas Bernard Thorpe (1929-2018), a 1951 graduate of St. Mary’s School of Law The archetype of a good judge, even-tempered, principled, and fair. William Henry Tinsley (1924-2018), a 1949 graduate of University of Virginia School of Law Represented Jim Ling in the go-go conglomerate 60s; his ancestor received a Virginia land grant in 1640 from the English Crown, reputedly to take care of an illegitimate royal child. Mark Anthony Troy, Jr. (1937-2017), a 1962 graduate of Southern Methodist University School of Law As a young Assistant DA he was on the team that prosecuted Jack Ruby, assassin of Lee Harvey Oswald; Robert Gray Vial (1925-2018), a 1950 graduate of Southern Methodist University School of Law Served in combat with the 35th Infantry Division as it landed on Omaha Beach, raced across Europe and fought in the Battle of the Bulge. Stephen Andrew Youngman (19602018), a 1985 graduate of Southern Methodist University Dedman School of Law Had a habit of designating theme songs for cases; for CHC helicopter, he’d play the famous helicopter scene from Apocalypse Now and then add, “I love the smell of Bankruptcy Court in the morning. It smells like … victory!”
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Classifieds
D al l as Bar A ssoci ati on l Headnotes 31
December
EXPERT WITNESS
Economic Damages Experts - Thomas Roney has more than thirty years’ experience providing economic consulting services, expert reports and expert testimony in court, deposition and arbitration. His firm specializes in the calculation of economic damages in personal injury, wrongful death, employment, commercial litigation, IP, and business valuation matters. Mr. Roney and his experienced team of economic, accounting and finance experts can help you with a variety of litigation services. Thomas Roney LLC serves attorneys across Texas with offices in Dallas, Fort Worth and Houston. Contact Thomas Roney in Dallas/Fort Worth (214) 6659458 or Houston (713) 513-7113. troney@ thomasroneyllc.com. “We Count.”
table, 10’x4’ w/10 arm chairs; conference room table, 8’x4’ w/8 arm chairs; 1 L shaped reception station; 14 executive desks; 15 L shaped desks; 8 leather executive chairs; 19 credenzas; 14 bookcases (4 shelf); 20 side chairs; 4 work tables; sofa; rugs; writing desk. Email: luna@ txschoollaw.com.
OFFICE SPACE
Founders Square. Prime 7th floor Downtown Office Space: Founders Square, 900 Jackson Street @ Griffin. 476 SF office available in office sharing arrangement with 5 established solo practitioners: $1,200/month. Office furniture also available – price negotiable. Contact Ted Steinke at ts@tedsteinke.com or (214) 747-7148.
Economic Damages Experts – HSNO is the Forensics Firm. Economic Damages Experts - HSNO is a CPA firm specializing in Financial Damages. The Dallas office of HSNO has five CPA testifying experts who specialize in the calculation of financial damages in most areas including commercial lost profits, personal lost earnings, business valuations, insurance litigation, intellectual properties and contract disputes. HSNO is qualified in most industries including, but not limited to; energy, manufacturing, hospitality, service, insurance, transportation, entertainment, product liability and construction. HSNO has 10 U.S. offices and an office in London. Contact Peter Hagen CPA CFF CEO at (972) 980-5060 or go to HSNO.com.
Office Space Available - 1700 Pacific Avenue. Title insurance agency has 3,000 square feet +/- available for sublease. Separate entrance. The remaining term on the lease is 2+ years. We will consider any term of one year or more. The rate is $18.00 + E. The suite is partially furnished (should you need furniture) and has a reception area, conference room, small library, and four offices and a kitchen area. Three high quality cubicles are available to use. Photos and a floor plan are available upon request. There is a very large conference room available on a “space available” basis for the sub-tenants use, in our adjacent suite. Please contact Mike Neary (214) 8555950 or mike@sentineltitlecompany.com if interested.
Economic Damages Experts-GMCO Litigation Damages Firm. Economic Damages Valuation Experts. GMCO a CPA firm with significant testifying experience. George Mendez CPA CVA has more than twenty years’ experience providing economic damages, lost profits, damage calculation testimony in court, deposition and arbitration. The firm provides services regarding commercial damages, lost profits, intellectual properties, employment, personal injury/lost earnings wrongful death, and insurance litigation. George Mendez has experience in most industries including energy/oil & gas, manufacturing, transportation, hospitality, service, distribution, and construction. GMCO serves attorneys in Dallas/Ft. Worth, Houston, Austin/San Antonio. Contact George Mendez CPA CVA .Dallas/Ft Worth (469) 248-4477 or Houston (713) 8925037 experts@georgemendez.com
Office space available at 4054 McKinney Avenue. Second floor suite with three offices and file room. This space is 1127 sq/ ft and rents for $1,878.00 per month fixed rate. Two single offices available starting at $400.00. Call (214) 520-0600.
FOR SALE
Walnut Conference Table - 10x4ft-one piece Walnut. See at www.raggiolaw.com/ conference-table. Way too nice not to find a new home. Make offer. Other office furniture and equipment also available. (214) 880-7500. Office Furniture For Sale. Classic wood law office furniture available: conference
Wonderful Offices Available in Highly Desired Lakewood Towers Just East of Downtown. Free garage parking; Wi-Fi; conference, reception & break rooms; optionally furnished; flexible terms; walkable restaurants and stores. For info contact Dan: dan@branumpllc.com (214) 537-8619 www.BranumPLLC.com 75 Central & Forest Lane. Johnson English Law Center – Merit Tower Office Space. For lease – Sleek, contemporary office space: 12222 Merit Drive – 12th Floor. Nine conference rooms, lobby with receptionist/mail service, high speed Internet, library, spacious breakroom… plus parking and workout facilities are complementary! Come take a look – Contact arobinson@englishpllc.com or (214) 528-4300. Professional office suites for lease in Uptown State Thomas area. Restored Victorian home circa 1890 w/ hardwood floors throughout. Shared conference room. 2619 Hibernia Street and 2608 Hibernia Street, 1 block from McKinney
Avenue Whole Foods. Lawyers preferred. $750-$850/month. Includes phone & Internet. Phone (214) 987-8240. Office space available at 4303 N. Central Expressway for lease in a professional legal environment, in uptown. Share office space with experienced and established lawyers. Case referrals and other case arrangements are possible. Amenities include: Bi-lingual receptionist, fax copy machines, notary, Internet, two conference rooms, two kitchen areas and plenty of free parking. Location is convenient to all Dallas Courts and traffic arteries. Please call Rosa at (214) 696-9253. Belt Line Road & Dallas Parkway. Addison law firm has one large, unique office and adjacent assistant’s bay for lease. Located at Belt Line and Dallas Parkway in Class A building. Reserved indoor parking and receptionist services included. Call Kelly at (972) 364-9700. Near SMU: 4-Attorney Suite at 4849 Greenville Avenue has available one 3-window office with secretarial area and shared conference room, kitchen, copier, scanner, fax, DSL and phone equipment. Office mates would be 2 oil & gas attorneys and 1 civil litigator and their respective assistants. Includes covered tenant parking and free visitor parking. Contact John at (214) 373-4090. Turtle Creek Blvd./Hall St. Area -Executive office space available for lease in a professional, legal environment. Two large executive window offices available (furnished or unfurnished) to share with experienced and established lawyers. Separate areas available for assistants or paraprofessionals. Amenities include reception area, telephone, fax and copy machines, Wi-Fi, notary, conference room, fully furnished kitchen area, covered visitor parking, free secured office parking and 24/7 building access. Flexible terms. Location convenient to Dallas courts, downtown, and all traffic arteries. Please contact Judy at (214) 7405033 for a tour and information.
Elegant and professional office space for lease in historical district of Uptown. Very convenient to all Dallas Courthouses. One or two offices available with Wi-Fi, Internet and cable included. Beautiful conference room and full kitchen. Contact Matt McKay (214) 637-9300 or lawofficemckay@tx-law.com. Virtual Office – Available Now! Ultracontemporary office space, 12222 Merit Drive, Suite 1200, offers 11 conference rooms, greeter, Internet service, mail service, parking, fully equipped breakroom. $500 – competitive rates! Computer work space included as well. Email Amy at arobinson@englishpllc.com or (214) 528-4300.
POSITIONS AVAILABLE
Dallas Family Firm that helps people through divorce with empathy and unyielding representation seeks associate with 5+ years’ experience. Email resume to christina@katielewisfamilylaw.com; subject line should be your last name in all caps plus one word that describes you. Ready to Own/Reposition Your Practice? We’ve been there and done that at other firms and we’re different. Palmer & Manuel, PLLC provides a platform where you (and we) get to do what we love – practice with experienced lawyers that enjoy practicing law with professional camaraderie and without the administrative hassles. Run your own practice, collaborate with colleagues with a wide variety of practice areas, keep 95% of your fees, and pay a fixed, reasonable monthly overhead (includes legal assistants, rent, Lexis, malpractice, supplies, etc.). See www.pamlaw.com or contact Larry Chek, Jeff Sandberg or Rebecca Manuel at (214) 242-6444.
SERVICES
IT Support Services - Newell Technology Solutions, LLC is a boutique company providing a full range of IT support to select Dallas firms since 2002. Please contact us at (972) 231-8780 or info@ newellsolutions.com.
Don’t miss your opportunity to advertise (print & online) in the #1 “Legal Resource & Expert Witness Guide” in Dallas County. Contact PJ Hines at (214) 597-5920 or pjhines@legaldirectories.com
32 H e a d n o t e s l D a l l a s B a r A s s o ciationâ€
Happy
D ecem ber 2018
Holidays FROM OUR FAMILY TO YOURS.
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