Wills, Trusts, and More How Do I Discuss Estate Planning with My Family and Loved

Throughout my twenty-five years as an estate planning attorney, I have experienced the effects of the above question. Too often, the problem has been that estate planning has not been discussed. I always advise my clients to let their family members know that they have done estate planning and where the documents are located. I encourage more discussion; but, at a minimum, family members must know that planning has been done.

Estate planning is a very personal and private matter. As a result, many children and grandchildren are not aware of estate issues or the personal wishes of their parents and grandparents until it is too late to plan. Parents and grandparents are often reluctant to discuss such issues.

Perhaps the best way to start the discussion with a parent is to ask questions such as, "Have you done any estate planning?" or "Are there any estate decisions that I need to be aware of?" Another alternative would be to ask your parents for advice on your own estate plan. This may lead to a discussion of their own plans. The ques-

Ones

by Jeffery J. McKenna

tions do not have to initially focus on financial issues or on what individual beneficiaries will receive. Instead, the questions should focus on understanding the overall wishes of a parent and how you can help.

A parent may not want to discuss issues relating to death; however, by waiting, the discussion may never occur. They could die without you knowing whether they have estate planning documents, where they are located, wishes pertaining to their illness, and final services. You should also remember that a discussion of your parents’ estate planning needs may affect your own estate planning, and you may need to consider revising your own strategies.

Conversely, if you are the parents, you may be uncomfortable talking about your own death. Or you may feel that your children would be uncomfortable speaking of your death. But by taking the time now to plan your estate, and to make your wishes known to your loved ones, you may experience a sense of security. You will have peace of mind knowing you'll be able to financially provide for your loved ones

Kraft Dinner

Before going to work, my wife instructed me to give our kids Kraft Dinner for supper.

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PANGUITCH OFFICE AT 46 NORTH MAIN STREET TO SERVE CLIENTS IN AND AROUND GARFIELD COUNTY.

Jeffery J. McKenna is a local attorney whose practice has been focused on Estate Planning for over 20 years. He is licensed and serves clients in Utah, Arizona and Nevada. He is a shareholder at the law firm of Barney, McKenna and Olmstead. If you have questions you would like addressed in these articles, please feel free to contact him at 435 628-1711 or jmckenna@barney-mckenna.com or visit the firm’s website at WWW.BARNEYMCKENNA.COM, he would enjoy hearing from you.

after you're gone, and you can rest at ease that you were able to discuss your wishes with those who may need to know, but are reluctant to ask.

When suppertime came, I didn't feel like cooking and took the kids out to a local fast-food restaurant. While we were eating I told them to tell their mother that they had had Kraft Dinner for supper, should she ask, or else Daddy would get into trouble.

Later, at bedtime, my wife called to say goodnight to the kids and she asked our five-year-old daughter, Danielle, what they had eaten for supper, "Kraft Dinner," she replied, adding, "from the Dairy Queen."

Wedding Gift

One of their wedding presents was a toaster. Soon after the honeymoon she and her husband tried it out.

Almost immediately, smoke billowed from the toaster. "Get the owner's manual!" her husband shouted."

"I can't find it anywhere!" she cried, searching through the box.

"Oops," came a voice from the kitchen. "Well, the toast is fine but the owner's manual is burnt to a crisp."

THEME: Valentine's Day ACROSS

1. "Without further ____," pl.

5. Sweet 16 gift

8. Steps to the river, in India

12. *Michael Bublé's "____ the Last Dance for Me"

13. Bigger than big

14. Nonkosher

15. Big-ticket one

16. October birthstone

There was a young guy in our credit union opening his first checking account. He filled out the various forms and chose the style of checks he wanted.

"One more thing," I said, pointing to the top of the form he'd just completed. "Is this how you want your name and address printed on your checks?"

"No," he said. "I want it printed neater."

Shower Thoughts

Anyone who believes the competitive spirit in America is dead has never been in a supermarket when the cashier opens another checkout line.

PUNishment

The winter was difficult on the trees, but in the spring they were releafed.

Sudoku

To

This week's answers on page 11

DOWN

1. "Clueless" catch phrase

2. *Get-together

O bituaries

Sharon Moore

PANGUITCH / ST. GEORGE - Sharon Stapley Moore, 88, passed away January 24, 2023 in Panguitch. She was born October 28, 1934 in Joseph, to Sim Adams and Necha Estella Jackman Stapley. She married Keith Moxon Moore on October 2, 1967 in Las Vegas, NV. The marriage was solemnized on August 21, 1976 in the St. George Temple. He preceded her in death on November 1, 2001.

Sharon’s most prized possession was her family and grandchildren. Sharon grew up on a farm in Joseph, UT. She drove dump trucks for her dad and gave up her dream opportunity to play professional softball to help provide for her family during hard times. She later went to cosmetology school and graduated at the top of her class. She opened “Sharon’s Beauty Salon” in Panguitch where she met her husband, Keith. Sharon later retired from the beauty salon and stayed at home raising her son, Darin. She later began working at the Pines and had several opportunities to share the gospel with inquiring travelers. It was, in a way, her own mission to spread the gospel. Sharon loved genealogy work and was known as the family historian. She had obtained and documented countless stories for the rest of her family and posterity to enjoy forever. Sharon loved animals and was known to be a shelter for homeless pets. She loved giving and serving others. As Sharon’s health declined, she spent her final years living in the Garfield County Care Center. She had many friends and loved the staff who helped take care of her. Sharon is survived by her son, Darin Keith (Rachael) Moore, St. George; 3 grandchildren and 2 great-grandchildren; sister, Vonda Rae Patton.

Also preceded in death by her parents; siblings: Thora (George) Platt, Melba Stapley, Erma (Eugene) Reiners, Rulon Floyd (Vivian) Stapley, Ivadell (Jack) Yardley, Norine (Garn) Cracraft, Leland J (Gwen) Stapley; brother-in-law, Ray Patton.

Funeral services were held Friday, January 27, 2023 at 12:00 Noon in the Panguitch 1st Ward Chapel, where friends called from 10:00 - 11:30 a.m. Burial was in the Panguitch City Cemetery. Funeral Directors: Magleby Mortuary, Richfield, Salina and Manti.

Online guestbook at www.maglebymortuary.com

The weather has been nice the last couple of days (no wind), but on Monday, winter is supposed to be back in full force. The high is supposed to be 15 degrees and a low of 0 degrees, so stay close to the heater. This cold winter gives us the impression that we have had a lot of snow, but with the exception of that first 8” snow, most of the storms are back in the 2-3” range. We went down to the ballgame in Valley last week, and where most of the snow hit in our area was from Hatch down to Glendale. It is banked up there about 3’. A lot of the storms that were forecast didn’t show up or were just little flakes. Up at the Lake, they have a couple of feet, but the Lake is frozen solid. I don’t have to tell you how cold it is; just look at your heating bill for the last two months. Mine is up about 300 dollars over the last two years or so.

This Saturday the 4th is the annual fishing derby, and there are many prizes for those with good catches. A friend of mine and his kids said that they thought that they had caught over 100 for the day, with most of them released. The fishing derby brings out fishermen from all over the area, so you need to get there early to get a good spot.

I read somewhere the other day that the reason why you always feel tired in the winter is because of the lack of sunlight. Sunset is now about 5:45 p.m., which is about the time you would be getting home from work. Up north, quite a few people have been killed in crosswalks this year, but that is to be expected this time of the year, with it getting dark so early. Do not fear. In about 40 days, Daylight saving time will be here on March 12, and it will give us another hour of daylight. Maybe then your energy will come back.

I spent most of today watching football. The first game was close till the 49ers quarterback hurt his arm. His name is Purdy, and he was their third stringer—the Niners have won 12 games in a row with him starting. So, the Philadelphia Eagles won the game quite easily, 33 to 7, and the Eagles will be going to the Super Bowl.

The afternoon game was really close, with both teams having great quarterbacks. It was tied down to the end at 20 all, and it looked like it was going into overtime. Kansas City intercepted a pass with 39 seconds left and had one or two plays left, when

by Mack Oetting ~ mackoetting @gmail.com

Kansas City’s quarterback ran the ball out of bounds. This was way too short to do anything with it. The Cincinnati Bengals defensive player, then, hit him out of bounds and got a 15yard penalty on him. So, with eight seconds left, the Chiefs kicked a field goal and won the game and will be going to the Super Bowl. The game will be played in two weeks.

The NBA All Star Game will be held in Salt Lake City on February 5th.

On the national front, the new Congress started off the year by proposing a bill that would do away with income taxes and put a 32% sales tax on all items. I don’t think that these next two years will produce anything to help the working folks.

Locally, our state politicians aren’t far behind. I don’t know why the state wastes taxpayers money holding elections when they just ignore the vote. A few years back, we voted to use affordable health care plans, and the legislature decided it could only be used by those making $19,000 or less. Twenty years ago, the citizens of the state overwhelmingly voted down the use of vouchers for those going to private or religious schools. So now, instead of voting on it, they just pushed it through, giving the poor rich kids $6,000 a year to go to private schools. To sell the bill, they will give the teachers $8,000 pay raises. Why not save the money on court costs and just give the teachers the raise? The voucher bill was voted down by the voters south of Provo because we don’t have access to private schools in our area, but we still have to pay for them with our tax money. It is called taxation without representation.

Well, February is upon us. If you can’t guess what is coming up, try shopping at Walmart. Valentine's Day is on the horizon on the 14th. On the 2nd, a day I have been looking forward to, it's Groundhog Day, and we will know how much longer winter will last. Next year will be leap year, and we will have an extra day. You now have enough warning, so you can figure out what to do with it.

Mack O.

Water Battery: Utah Company Advances Wyoming Pumped-storage Project

The 900-megawatt power plant would provide renewable electricity even when there is no wind or sun by Tim Fitzpatrick, Salt Lake Tribune

SALT LAKE CITYSalt Lake City-based rPlus Hydro announced that it has submitted its final application to the Federal Energy Regulatory Commission to build a 900-megawatt pumped storage project north of Rawlins, Wyo. Pumped storage projects function as massive batteries. Wyoming has been adding wind and solar farms in the area, and those farms would provide the power to pump water uphill from a lower reservoir to an upper reservoir.

Then, when the power is needed, the process is reversed. The water flows out of the upper reservoir through an underground hydroelectric turbine to the lower reservoir, producing electricity on demand.

Called the Seminoe project, it would use the existing Seminoe Reservoir north of Rawlins, Wyo., as the lower reservoir. An upper reservoir would be built 1,000 feet higher in mountains near Seminoe. When filled, the upper reservoir can provide up to 10 hours of 900-megawatt power, enough to power thousands of homes. It takes 12 hours of available wind or sun to fully recharge, but its cycles will depend on the availability of wind and solar. It’s intended as a backup to those sources that can pick up when wind stops and the sun is down.

“This project will help to extract all the values of the wind and solar and transmission lines,” said Luigi Resta, president of rPlus Hydro. This is the first project to reach the final application stage for the four-year-old company, which is backed by the real estate and development firm Gardner Group.

There are two major transmission lines under construction near the project. One is the Gateway South line PacifiCorp is building from southeastern Wyoming to Mona, Utah. The other line, the Transwest Express line, will run from Wyoming to the Intermountain Power Plant near Delta, where it can connect to another transmission line to southern California.

Those lines give the project access to several power providers who could be potential customers for the power. That includes Rocky Mountain Power’s customers in Utah, but it could also include other systems as far away as California.

It’s a $2.5 billion project that would take until 2031 to become operational. The cost ultimately will be borne by the electricity customers who use the power, although as much of half the cost may be covered by the federal government through the Inflation Reduction Act, Resta said.

This month’s filing will begin the environmental analysis, including writing an environmental impact statement. Three federal agencies are involved, and the process could take more than two years. The existing Seminoe reservoir is operated by the U.S. Bureau of Rec- lamation. The upper reservoir would be built on Bureau of Land Management land, and the Federal Energy Regulatory Commission oversees all power plant development in the country.

Resta said the company has done preliminary research to find there are no environmental or cultural resources that would prevent construction. The environmental analysis will include a public comment period.

Currently, there are 43 licensed pumped storage projects in the country, most of them east of the Mississippi River. This would be the first in Wyoming. Utah has no licensed pumped storage projects, although several are proposed.

As more solar resources come online, the need for storage has become more acute. The so-called “duck curve” describes the issue when power providers have to power down other sources when the sun is shining, and then power the other sources back up when the sun sets. Pumped storage can provide on-demand power that comes online quickly when the sun sets.

This article was originally published by The Salt Lake Tribune on January 28, 2023.

This article is published through the Utah News Collaborative, a partnership of news organizations in Utah that aim to inform readers across the state.

Colorado River : The bottom line is this: at this point in time, no public official should support or approve any further development in the Colorado River basin based on the presumption that water supplies will be available. On the contrary, the public discussion should focus on the possibility that we will be forced to reduce current consumption, especially in the agricultural sector.

Colorado River

Cont'd from page 1 put their communities at risk of painful water cutbacks.

The simplest way to understand the gravity of the situation is to look at Lake Powell. As of January, 2023, the reservoir is at 23% of capacity, the lowest level since the reservoir was initially filled. The water level is at 3,525 feet, 175 feet below full capacity and a mere 35 feet above the level necessary to generate hydropower. Maintaining even this historically low level required emergency measures, such as releasing water from Flaming Gorge Reservoir and reservoirs in Colorado.

A prudent person must ask themselves: if there is more water in the Colorado River basin for our local communities to develop, where is it supposed to come from? Rain dances?

For a more complete understanding of this crisis, a person needs to know a few of the rules that govern water management in the Colorado River, as well as something about the current drought situation. The “Law of the River,” which governs water use in the Colorado River basin, is now over 100 years old. It is comprised of a wide array of compacts, international treaties, court decisions, federal laws, and regulatory decisions. It is still being updated, mainly in response to drought conditions. The foundational document in this body of work is the Colorado River Compact of 1922, signed by the seven basin states at Bishop’s Lodge in Santa Fe, a culmination of negotiations presided over by future president Herbert Hoover.

The "Law of the River" is too vast for the average citizen to absorb; however, there are certain fundamental principles, relevant to our own situation, that should be understood by all decision-makers and interested citizens. First, the 1922 Compact divided the basin into the Upper and Lower Basins. The Upper Basin contains Colorado, Utah, Wyoming, and New Mexico, with a small portion of Arizona. The Lower Basin is comprised of California, Arizona and Nevada, along with the Virgin River basin of Utah. Both basins were initially allocated 7.5 million acre feet (maf) per year for diversion and consumption. Of great importance, the Upper Basin was required to supply the Lower Basin with its full allocation before it could claim any water for itself, with the exception of pri-

February 6 - 10

by John Mosley

or perfected rights (water rights established before 1922).

In 1944, the U.S. signed a treaty with Mexico, guaranteeing 1.5 maf to Mexico on an annual basis, half coming from the Upper Basin and half from the Lower Basin. Shortly thereafter, the Upper Basin states signed the Upper Colorado River Basin Compact of 1948, which divided the water supply among the four Upper Basin states, based approximately on the amount of water that each state contributed to the river. Colorado was allocated 51.75 percent, Utah 23 percent, Wyoming 14 percent and New Mexico 11.25 percent. 50,000 acre-feet was also allocated to Arizona because the northeast corner of that state is in the Upper Basin, mostly on the Navajo reservation.

Specific amounts of water were not allocated to individual states in the Upper Basin because no one really knew how much water would be available. As it turned out, nature never provided enough water to supply the Upper Basin with 7.5 maf annually, especially with 1.5 maf guaranteed for Mexico. In general practice, the Upper Basin states have assumed they have 6.0 maf feet to divide amongst themselves. With 23% of that water going to Utah. Utah officials have assumed, up to the present, that they have approximately 1.4 maf of water available from the Colorado River.

This is where the trouble begins. The U.S. Bureau of Reclamation calculates how much water each state uses per year, and according to the latest data, Utah is using about 1.0 maf per year from the Colorado River. Even taking into account unquantified tribal water rights, it does appear there is water remaining from Utah’s 1.4 maf allocation. That is exactly the math that is being used to justify the proposed Lake Powell pipeline, intended to bring around 100,000 acre-feet from Lake Powell to the St. George area.

Unfortunately, whether you call it “fuzzy math” or “magical thinking,” it is delusional to think that Utah still holds a right to develop 1.4 maf from the river. We are living under a new regime, at least for the moment, and here is why: during the 20th century, average flows into Lake Powell were 15.2 maf per year; however, in the 21st century, that number has declined dramatically to an average or 12.4 maf, a loss of 2.8 million feet per year. Ironically, this is very close to the amount of water needed to fill both Lake Powell and Lake Mead.

If one accepts that

12.4 maf annual flow is the new normal for the Colorado River—an assumption supported by a majority of scientists—what becomes of rights to appropriation in the Upper Basin? Turning again to the numbers discussed above, the Upper Basin is required by law to deliver 8.23 maf to the Lower Basin before taking anything for itself. Assuming 12.4 maf is the new average, at least for the foreseeable future, that leaves only 4.2 maf for Upper Basin consumption, not the 6.0 maf of the 20th century.

Utah’s share of this 4.2 maf is 23%, or 970,000 acre feet, less than the 1.0 maf we already consume. If one takes into consideration undeveloped tribal water rights, our situation looks even worse. Consequently, we must live with a new reality. Not only is there no additional water available for Utah to appropriate from the Colorado River, we are already consuming more water than we are legally entitled to.

Bureaucrats who manage the waters of the Colorado River know how dire the situation is, even if elected officials often choose to remain in the dark. In June of 2022, the Commissioner of the U.S. Bureau of Reclamation, Camille Touton, told a U.S. Senate committee that the seven states of the Colorado River Basin must quickly come up with an emergency plan to conserve between 2 and 4 million acre-feet of water in 2023.

Utah officials responded in early 2023 with a program that many observers find inadequate: voluntary, non-permanent cuts in water consumption, funded by federal dollars.

Because we are experiencing a wonderfully wet winter, these tepid measures may get us through the coming year. But no one knows what lies beyond that. And if these measures fail to achieve the intended results long-term, it is imperative to understand that the Bureau of Reclamation has the power to initiate a regime of “curtailment,” forcing states to cut back on consumption whether they like it or not.

The bottom line is this: at this point in time, no public official should support or approve any further development in the Colorado River basin based on the presumption that water supplies will be available. On the contrary, the public discussion should focus on the possibility that we will be forced to reduce current consumption, especially in the agricultural sector. Public officials need to grasp this new reality, and fast. The Bureau of Reclamation is watching and waiting, and it carries a big stick.

Darrell Mensel served for seventeen years on the Utah Water Development Commission and seven years on the Utah Water Quality Board. He was also the executive director of the Utah Outdoor Interests Coordinating Council, working on issues related to the final phase of the Central Utah Project. He is a resident of Torrey.

The evening sky facing south 90 minutes after sunset on February 10. The comet is near Mars

I hope everybody got a good look at Comet C/2022 E3 while it was at its brightest—while it was visible to the naked eye under a dark sky—because now it has left the earth and sun behind and is heading back to the depths of space. If you haven’t see it, it’s still there, fading slowly, easily visible in binoculars, where it’s nicely placed for early evening viewing high overhead, above Orion. The bad, bright moon is out of the way, and that makes a huge difference. This week, it moves through Auriga (February 6 - 8) and Taurus (February 9 - March 2). On the way, it passes less than 2° from Mars on February 10 and 11 (expect some nice photos) and 1½° from Aldebaran and the edge of the famous Hyades Star Cluster on the 14th (expect more nice photos). Spotting something that is moving and changing is not a solitary event. Many of us will enjoy following its progress night-by-night as it traverses the winter constellations. How long will you be able to see it with your eyes alone? with binoculars? with a telescope? Google “comet c/2022 finder chart” if you don’t have a planetarium app.

Six months from now, there will be zero planets in the evening sky; tonight, there are three. Don’t take them for granted. (Six months from now, I’ll be fishing around for things to write about.)

The brightest of these three planets is Venus, poetically called the evening star. Venus is brilliantly low in the west during evening twilight, and it sets two hours after the sun. How early can you see it? You can see it before sunset if you know where to look.

About 20° above Venus is the second-brightest planet, Jupiter. Jupiter is far larger than Venus, but it’s four times as distant and so it’s only one-fifth as bright. Watch Venus approach Jupiter—their separation decreases noticeably nightby-night. By your own observations, when do you estimate they’ll be closest (in conjunction)?

Last fall, Mars rivaled Jupiter in brightness, but that was then. Mars is only twice the diameter of our moon, but it’s 350 times as far as the moon, so it’s only one-seventh as bright as Jupiter. Jupiter’s distance from the earth changes only slightly during the year, but

Mars’ distance changes a great deal when we catch and pass it, as we did in December, and then leave it behind, so watch Mars continue to fade as its distance increases. Compare its fading brightness to nearby stars.

Those stars near Mars are in Taurus, which is high overhead. Mars is 8° above the orange star Aldebaran. Tonight, Mars is twice as bright as Aldebaran, but on April 1, it will equal Aldebaran in brightness. You can watch this happen; now, you know what to look for.

You might spot Mercury very near to the eastern horizon a half-hour before sunrise, but you’ll need a low unobstructed horizon. This is for people who enjoy a challenge.

John Mosley was Program Supervisor of the Griffith Observatory in Los Angeles for 27 years and is the author of “Stargazing for Beginners” and “Stargazing with Binoculars and Telescopes.” He and his wife live in St. George, where he continues to stargaze from his retirement home while serving on the advisory committee for Stellar Vista Observatory.

Lynsey Shelar: The Entrada Institute continues its winter programming today, February 2, at 7 p.m., when Don Gomes and Lynsey Shelar engage in a "Classic Conversation" at Robbers Roost.

Cont'd from page 1 teaches viola, cello, and mandolin. In addition to managing her music studio, Lynsey is the fine arts teacher at Loa Elementary School. Lynsey served on the Board of Directors of the Entrada Institute and has been the driving force in bringing several youth programs to Torrey. But did you know…

"Classic Conversations" are produced and moderated by Don Gomes, vice president of the Entrada Institute. Having spent 25 years as an award-winning public broadcaster in Utah, Indiana, and Texas, his artful interviews reflect that expertise. To register for this program, go to www.entradainstitute. org, click on “Attend an Event,” and fill out the brief form. You will find the latest Utah Department of Health guidelines for COVID there. Events are also livestreamed at Entrada Institute on Facebook. —Entrada Institute