Wills, Trusts, and More Doing Estate Planning

Few tasks we attempt during our lives have a greater impact on our family than creating an estate plan. Proper planning can ensure the future of our children, whereas little or poor planning can have devastating effects on their lives.

Potentially, the worst thing you can do is to leave your property to your minor children outright. If you do, the probate court would actually control this money until your children are adults. Leaving property directly to adult children can also have pitfalls, depending on the responsibility and maturity levels of each child.

The best way to plan for minor children is by providing for them through a Common Trust. This can be created as a part of your

For Children

by Jeffery J. McKenna

will or trust. The trustee of the Common Trust can provide your children with as much income and principal of the trust as each child requires for his or her individual health, maintenance, support, and educational needs.

A typical Common Trust remains in existence until your youngest child reaches a specific age. When the Common Trust terminates, you can then leave each child's share in his or her own Separate Trust, if desired, or allow outright distribution.

Separate Trusts can call for distributions of the trust principal over time. For instance, the terms of a child's trust could provide that a child is to receive one-third of the trust share upon reaching the age of 30, one-third at age 35, and the balance at age 40.

The trustee of the child's Separate Trust can be given the discretion to distribute principal and income for your child’s basic needs, as well as special needs of buying a house, or purchasing a business. If your child dies before the complete distribution of his or her trust share, you can

Weird Names

PANGUITCH OF-

FICE 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.

New Diet

In my neighborhood, there was a couple who had given their twin sons very weird names. One was named Trouble, while the other boy's name was Mind Your Own Business. So, one day they were playing hide and seek. Mind Your Business counted to a hundred and then started looking for his brother. But, somehow he couldn't find him anywhere. He saw a police car passing the neighborhood, so he stopped it to ask for help. When the police officer asked him for his name, he replied, "Mind Your Own Business!" Feeling insulted, the police officer still asked politely who he was looking for. Mind Your Own Business replied, "I am looking for Trouble!"

My brother came back from school all motivated because he said he would be following a new diet from that day. We didn't really give it much thought until my brother really started eating his homework for dinner. When we stopped him and asked why he was doing that, he replied, "I was just trying to see how it tasted because my teacher said that the homework would be a piece of cake for me."

Shower Thoughts

If we're all made of atoms, does that mean our bodies are just really expensive real estate for subatomic particles?

PUNishment

I bought some shoes from a drug dealer. I don’t know what he laced them with, but I’ve been tripping all day.

911 control where the assets will then pass.

Leaving property to your children in trust as opposed to outright can protect your children from their own youth or inexperience with handling money. Many young people are overwhelmed by immediate and uncontrolled wealth, and their inheritance can prove to be a source of destruction rather than a blessing.

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. THEME:

The key to proper planning for children is not simply to leave money, but to leave money intelligently.

A redneck's father passed away in his sleep. So in the morning, he calls 911 to come pick up the body. The 911 operator told him that she would send someone out right away.

"Where do you live?" asked the operator. He replied, "At the end of Eucalyptus Drive."

The operator asked, "Can you spell that for me?

There was a long pause and finally he said, "How 'bout if I drag him over to Oak Street and you pick him up there?"

This

"I'll second that"

61. Great Lake

62. State of mind

63. One in a litter

65. *King George ____

67. Farm structure

Happy 80th Birthday

Pat and I were sitting in our backyard looking up at the sky; it was bluer than blue, and the white clouds were a great addition to the scene. We have never lived in an area where there was a sky like it, nor in our many tours of the world did we see skies so blue. When you see pictures of heaven, the skies are that blue. Oh, do we live in a great place. When we were in eastern Belgium, they had a saying, "When God made the world, he forgot their area, and so he gave them His." I think that saying holds true for Panguitch.

This is another big weekend, with the Panguitch Valley Balloon Rally coming up. There is a list on the walls around town for all of the events that will happen on Friday through Sunday. In the mornings, there will be balloon lifts-offs, and the best time for viewing them is between 7 and 8 a.m. The one thing that they left off of the schedule is the great Panguitch Lions Club breakfast, and it will be served starting at 7:30 a.m. till everyone is served. This is a really big breakfast, so come early to avoid the long lines. There will be a motorcycle parade at 10:00 a.m., and if you

by Mack Oetting ~ mackoetting @gmail.com

have a bike, come join in. There will be activities all day long, and just so you don’t miss out, be sure to check the schedules. We have a prime spot to watch the balloon glow, and we have chairs for you to sit on. We are at 3rd North Main. There will be plenty of music for the evening, with three different bands at Main and Center, 1st and 2nd North Main. It is a time to renew old friendships and meet some new ones; it is a fun time.

Starting next Monday, the Summer Fun Sports Camp will be starting. It is sponsored by Valley Christian Fellowship. It runs from the 26 to the 29th. It starts at 9:00 and runs till 3:00 and will be held at the Panguitch City baseball park. It will be a multisports camp for boys and girls who have completed K - 8th grades. All four days will cost $5.00, and lunch will be furnished. You can register online at VCF-PANGUITCH.ORG/ SPORTSCAMP or in person. In the morning, they will be doing crafts, and in the afternoon, it will be sports. This is a great time to have something fun for the kids to do and to give the parents a break.

It is hard to believe, but the following week, it will be the 4th of July.

Independence Day is on Tuesday this year, so I wonder if it will be a fourday weekend? You will know the morning of the arrival of the 4th because the firefighters will be shooting off bombs in your front yard. Motel and B&B owners should warn your folks staying at your places so that they aren’t bothered by the noise. Also, the Panguitch Lions Club will have breakfast waiting for you at Zions bank at 7:30 a.m. At 10:00 a.m., it will be the fun kids parade—the kids will have their bikes all decorated—and now, there are more ATVs with little kids driving them. They leave the courthouse and go down two blocks, and it gives the kids time to reflect on our great country.

There is a lot going on out at Bryce Canyon, which is celebrating their 100-year anniversary as a national monument. (They didn’t become a national park till four years later.) They are having a lot of music and other free events that are going on all summer long. My friends who work out at Bryce Canyon say that they are swamped, with 3,900 passengers a day riding the bus. There isn’t anything like Bryce in the world, and it is only 20 miles from here.

There are some questions about Congressman Chris Stewart’s replacement and when to hold the election. Those that are worried about the cost are suggesting to only have one election in November because if there are two, the first one will only be held a couple of months before the second one. Congressman Stewart will be really missed. I believe he was in office eight years and has seniority and was on a number of committees.

If you looked real hard at your water bill, in the left hand corner, you would have seen that we are having a vote on some Panguitch City Council positions. Unfortunately, you only had seven days to register for the election. What happened to notifying people and giving them fourteen days to register? I would bet everyone on the Council got registered in time. If you want to register for the City Council, you still can as a write-in candidate, but you do have to notify Panguitch City a week before the election.

I just got done watching the PGA Championships, and it was held in California. With the long summer days, it wasn’t over till after 8:00 p.m. Mountain Time, but it was very close all the way down to the last hole. This tournament is open to anyone, and they had over eleven-thousand that applied, but only a few top golfers (one hundred and forty-three) were chosen; they included four amateurs.

Well, the NBA finals are over, with Denver being the champions for the first time in their existence. I think that the semifinals were much better to watch and much more even games. Miami lived and died by their outside shooting, with some of their players going three for fifteen on three-point shots. Oh well, it will only be three months before a new season.

This is the time of year that our high school teams are very heavily training for next year, while playing in tournaments.

To survive in peace and harmony, united and strong, we must have one people, one nation, one flag.

—Pauline Hanson Mack O

Weddings

Tebbs - Curtis

Makenzee Tebbs and Dakota Curtis will be married Friday, June 23, at Hidden Creek Events.

The couple will be honored at a reception that evening, from 7 to 9 p.m., at Hidden Creek Events, located at 659 Cottonwood Circle in Salina.

Please join us in celebrating!

Makenzee is the daughter of Tim and Monica Tebbs, Panguitch. She graduated from Panguitch High School and is studying at Snow College to become a registered nurse.

Dakota is the son of Alan and Heidi Curtis, Glenwood. He graduated from Richfield High School and also graduated from Southern Utah University with his bachelor's and a double major in business and accounting.

He is currently employed at DP Curtis Trucking. The couple plan to reside in Richfield.

June ends with Venus, brilliant and conspicuous, low in the west in the early evening sky, but well before the end of July, it will have disappeared. These are the final few weeks to see it in the evening, so enjoy it while you can.

Venus is on an orbit that’s inside the earth’s orbit, and it’s moving between the earth and sun, from left to right as you face the sun. It’s close to the earth, as planets go (46 million miles on the 1st), so its motion in the sky is surprisingly rapid. Not blink and it’s gone, but in two weeks, it goes from conspicuous to not there. Of course it still exists, and it reappears in the morning sky late in July. Mars is a short distance to the upper left of Venus all week, and their separation changes little. They’re closest at 3° 34’ on the 3rd, and both will fit together in a pair of binoculars until perhaps the 15th, depending on your binoculars. At closest, you shouldn’t be able to fit two fingers held at

June 26 - July 2

by John Mosley

arm’s length between them. Mars is much fainter, but it’s bright enough to see easily.

Also in the grouping is Regulus, the brightest star in Leo, and a star that is only slightly brighter than Mars. Mars has been approaching Regulus since forever, and they’ll be closest next week, but note that Mars is midway between Venus and Regulus as this week ends.

Two other planets are visible tonight. Saturn rises at around midnight, and in the wee hours of the morning, it’s low in the southeast as the brightest “star” in a large area of the sky; only the star Fomalhaut, 20° below Saturn, rivals it in brightness.

Jupiter rises almost four hours before the sun and sits low in the east in morning twilight. Its great brightness lets you easily see it in the pre-dawn sky.

On the evening of the 30th the nearly-full moon sits only 2½°, or five moondiameters, above Antares, the brightest star in Scorpius, in the early evening.

If you’re up all night, this is a chance to watch the moon’s eastward motion in the sky as it orbits the earth and pass Antares. At 1 a.m., their separation has decreased to 1° and at 3 a.m. to ½°. This might be a good time to review angular measure in the sky as I refer to angles constantly to express the apparent distances between celestial objects. The attached chart is a good summary. Because the sky is a hemisphere, the distance from the horizon to the zenith is 90°. Something that is a third of the way up the sky has an altitude of 30°; if half-way up the altitude is 45°. For smaller angles, recall that one degree is divided into 60 arcminutes, and each arcminute is divided into 60 arcseconds. The diameter of the moon is 30 arcminutes (30’) = ½°. The current diameter of Mars is 4 arcseconds (4”).

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.

big book of it is

WAYNE CO. - The big book of wildflowers description of Orange Globe Mallow is Sphaeralcea munroana and when it appears, it is a welcome sight in early summer when the heat has begun to drive most of the other flowers and cactus out of bloom. Sphaeralcea's (Orange Globe Mallow) long wands of orange flowers resemble miniature hollyhocks. Orange Globe

Mallow is a deep-rooted wildflower native to the western U.S.; Orange Globe Mallow is not the least bit picky about its soil and thrives in Wayne County’s heavy clay.

Axeric perennial native plant to the Great Basin of the Western US, this rugged plant thrives in the most challenging hot, sunny, dry conditions. It is a drought resistant/drought tolerant plant (xeric).

Driving the Big Rocks Road in the early hours of the morning has been a veritable adventure of epic proportion. A blanket of orange Globe Mallow a mile long and half a mile wide gives the area an otherworldly appearance, as if it isn’t otherworldly looking already.

Add that to the low-lying white sheet of fog that lingers and slowly moves over the lowlands between the Wayne Wonderland Airport and Roger Brian's fields, and you either have yourself a dream sequence or a nightmare scenario depending on your bedtime reading preferences.

There are some mornings that ghosts from the distant past can appear hitchhiking along the twisting and turning highway, or the Headless Horseman can be imagined, recklessly riding out from the dense fog. And it is not uncommon to see fences mowed down in this area of Wayne County where some individual missed the turn being chased by ghosts or cops that instantly appeared from the dense fog, or that person miscalculated the distance and direction of the sign they were aiming at with a Keystone Light beer can. There has not been more than a day or two that rain clouds do not appear in the Wayne County weather forecast, much to the delight of teenag-