Common Mistakes In Estate Planning

BY ROBERT E. FRAVEL, ESQ.

When was the last time you reviewed your estate plan? If you can’t remember, or the answer is “when I went over them with my attorney before signing”, that may need to change. Due to ever changing life events and tax laws, you should review your plan every 3-5 years to help maintain the plan. In this article I’ve put together a list of common mistakes in an outdated estate plan. If one or any of these situations apply to you, then it may be a good idea to sit down with your estate planning attorney.

1. Communicating with your beneficiaries: Do the beneficiaries in your estate plan know what you intend to leave them when you die? Have you given them the names of individuals they should contact in the event of your death (attorney, trustee, insurance agent, etc.)?

Handling these issues ahead of time will make your estate administration much easier when the time comes.

2. Review your life insurance policies: Is your policy still competitive with the current market? If you are the policy owner, does it still make sense for you to be the policy owner or would it make sense to have it owned by a trust?

3. Maintain your philanthropic goals in your estate plan: If you are someone who has a desire to give back to the community during life, don’t forget to include that passion in your estate plan. There are many ways to include charitable gifts in your estate plan, and more often than not, those charitable gifts in your estate plan will come with tax benefits and potentially increase the net amount you pass on to your other beneficiaries.

4. Is the tax saving strategy still relevant?

Notorious B.I.G. hit the nail on the head with “Mo Money Mo problems”. With more wealth comes more tax issues – not only income tax issues, but also gift tax and estate tax issues. In 2021 the federal estate tax exemption is $11.7 million. This means that upon their death, a citizen may transfer up to $11.7 million (double for married couples) via their estate plan or intestacy, free from federal estate tax. But this was not always the case.

In 2001 the federal estate tax exemption was $675k. and over the next 20 or so years it rose steadily (except for 2010 – when there was no estate tax at all). My point is, if your estate documents contain an estate tax savings plan that was prepared a number of years ago, it may be outdated and may not be appropriate for your situation anymore.

5. Your children have grown up: When you have young children, a key aspect of an estate plan is naming a guardian. But if your child has now grown up, it is very likely that a guardian is no longer necessary. But there may be other factors to consider: Is your child financially responsible? Do they have any judgments against them? Are they married? Have children? As these new situations arise, they should be properly addressed in your estate plan. is a in the evening favors spore production of this group of fungi, while low humidity in daytime favors dispersal of the spores. Fungicides can help prevent Powdery Mildew. Best practices are to water plants only during the morning and never on the leaves or stems. Give your plants room to breath. Trim out overcrowded plants. Move them to a new location or share them with a neighbor or friend. Powdery Mildew is unsightly, but will not kill the plant.

6. Are the right people still named as your Executor/Trustee? Executors and trustees are those individuals (or corporations as well) who have been appointed to take control over assets (executor controls estate assets/trustee controls trust assets) for the benefit of others (beneficiaries). Executors and trustees are both generally appointed within their respective estate documents – executors are appointed in wills and trustees are appointed in the trust (which can also be set up within a will, but that is a conversation for another time). Executors/ trustees should be people whom you trust. Not only are they responsible for managing assets, but they also have to pay debts and handle tax filings. Take some time to review who you appointed for these positions. It is possible that these appointments may need to be adjusted over the years as well.

Japanese Beetles are the pests most associated with the month of July. Japanese Beetles (Papillia japonica) overwinter as larvae (grubs) in the soil. They move toward the soil surface as the soil warms and continue to feed on grass roots. Larva mature from late May through June and molt to pupa in the soil. Adults can emerge from late June through July. Beetles are most abundant during July and the first two weeks of August. Japanese Beetles skeletonize leaves, but the damage rarely kills the plant. Japanese Beetles prefer to feed in full sun in the heat of the day. You can minimize damage by “harvesting” beetles in the morning. You can just “squish” them while wearing gloves. Or, fill a jar half full with water, add a few squirts of dish soap, then flick the beetles into the jar. They are quick to fly so hold the jar under the leaves of the plant and “knock” them into the jar.

The use of lures is not suggested. The pheromones can lure beetles from your neighborhood into your yard.

Note: Writing this article on June 24th, I “squished” my first Japanese Beetle. I expect by the time you read this article they will be out in full force.

Aphids have been abundant this year. Before you get out the pesticide spray hit them with a forceful spray of water from your hose. A lot of them will not be able to crawl back up on the plant. Repeated sprays should get the majority of them. Before you get out the hose look for Lady Beetle larva. Lady Beetles (Coccinellidae) will be attracted to them and their larva feed voraciously. Lady Beetle larva resemble little alligators.

Another garden nemesis is Powdery Mildew. Powdery Mildew is often seen on the leaves and stems of Bee Balm (Monarda), Cone Flower (Echinacea) and Phlox. Powdery Mildew is characterized by white powdery fungal growth on the face of leaves. High humidity

Recently the Garden Hotline has had several inquiries about Poison Ivy (Toxicodendren radicans). Poison Ivy is a valuable resource for wildlife, but can be problematic in the home garden. To remove small poison ivy plants from your garden, wear disposable gloves or put your hand in a plastic grocery bag. Remove the plant and turn your glove/bag inside out trapping the poison ivy inside. Immediately place in a trash bag for disposal. Do not compost or burn Poison Ivy. The toxic oil (Urushiol) that causes irritation can spread through the air. If desired you can spray the plant with Glyphosate products, then remove it when the leaves are dead. Be aware that Glysophate is a non-selective herbicide that will kill any plant that it comes in contact with. Use the same caution with a “dead” plant. The roots are still viable and Urushiol may still be present in stems. For a large infestation it is wise to call a professional.

Contact the Bucks County Garden/Watershed Hotline for help.

Bucksmg@psu.edu or 267-483-2020

Our Home Garden/Watershed Hotline is open Monday thru Friday, 9-12 and 1-4. Our new office is being staffed in person on Tuesday and Thursday between 1 and 4, and some other dates and times.Penn State Extension Bucks County, 576 Penns Park Road, Newtown, PA 18940

Please mention that you heard about us in the Upper Bucks Free Press!

Think Local. Eat Local. Be Local.

Ok everyone! It is time for my yearly lecture. Please do not let your four-footed friends outside without a leash on. People will be setting off fireworks when you aren’t expecting it and your dog will take off. While you are indoors keeping your music and or TV up loud in hopes of drowning out the sounds. I know in many cases it’s impossible. My friend Linda lives in Allentown and it looks and sounds like a war zone there. Also let’s not forget that dogs need water more often than humans. It’s how we cool off. Take water for us when we leave home and DON’T WALK US ON THE HOT PAVEMENT. We sweat through our feet. If we can’t get cool, we will have a heat stroke. Well enough of my lecturing. Hope you all get out and support your Fire stations carnivals. They are amazing volunteers and even give their time to raise money at these events. ~Love Peanut

PSAB Honors Individuals, Boroughs for Service to Community

The Pennsylvania State Association of Boroughs (PSAB) announced the recipients of the Association’s prestigious service awards at PSAB’s 111th Annual Conference at the Hershey Lodge on Tuesday, June 5th. Awards were presented by PSAB President Edward Child, from Trumbauersville Borough and Awards Committee Chair Tammy Gore, Mayor of Fleetwood Borough, Berks County.

To promote interest in good borough government and to recognize faithful and effective service by elected or appointed borough officials, PSAB grants service awards to each borough official who is a member in good standing with the Association. These members must serve a minimum of 10 years at one or more boroughs.

Officials are also recognized for completing the Certified Borough Official (CBO) Program, a voluntary professional development leadership program for borough officials.

The following are a list of award recipients from the Upper Bucks area:

Thomas F. ChrosTwaiTe award 20 or more years oF serviCe

Lisa Hiltz of Pennsburg

Carol sambol award 25 or more years oF serviCe

Edward A. Child of Trumbauersville

Michael George of Trumbauersville board oF direCTors award 30 or more years oF serviCe

Frederick J. Potter of Trumbauersville

Lawrence G. Stevens of Hatfield

2023 Newly CerTiFied borough oFFiCials

Christopher Betz of Trumbauersville

Brenda Detweiler of Sellersville

Donald Rosenberger of Quakertown

PSAB is a statewide, non-partisan, nonprofit organization dedicated to serving 956 borough governments. Since 1911, PSAB has represented the interests of boroughs and helped to shape the laws that laid their foundation. The Association improves and assists more than 9,000 borough government leaders through legislative advocacy, research, education, and group programs. Learn more at www.boroughs.org.

2023 Infinity QX60

Infiniti’s 2023 QX60 luxury AWD three-row crossover has a lot of competition in its class, but it also has lots to offer in the form of the latest safety technology, spacious interior, three years free maintenance and it’s a top safety pick after testing by the Insurance Institute for Highway Safety.

QX60 is offered in Pure, Luxe, Sensory and Autograph trim models. We tested the AWD Sensory version and it was packed with luxury items and seating for seven.

We especially liked the chrome trim strips on the rocker panels with the name Infiniti etched in them. And the chrome trim elsewhere over the car is a nice touch in this day of chrome less vehicles like, for example, Tesla’s.

After a low 20-inch step-in into the attractive cockpit with its racy flat-bottom steering wheel, you’re treated to heated/cooled, perforated leather front seats that are nicely supportive, heavily padded and include a soothing massage feature that’s nice to have on long trips.

high. Flip them and capacity expands to 41.6 cubic feet for 45 inches of load depth. Flip the second row and there’s 75.4 cubic feet of capacity for 78 inches of depth. Beneath the aft cargo floor is an 8-inch deep, full-width bin for out of sight small item storage. It comes with slide-in separators to partition the bin into three smaller bins.

Perched unobtrusively atop the vertical stack, QX’s 12.3-inch infotainment display serves a host of functions like satellite radio, navigation, rearview camera with front and curb views, a settings menu, Apple CarPlay, Android Auto connectivity, weather reports, fuel prices, parking lot locations and much more. The display is touchscreen operable or by a rotary controller on the console.

QXs console houses the low-profile gear selector for the smooth shifting 9-speed automatic transmission along with a toggle drive mode switch for Personal, Sport, Auto, Eco and Snow modes. Flanking them is a sizable wireless phone charger that can accommodate the larger cell phones.

Over on the 12.3-inch digital instrument cluster, a driver information display shows alerts, features, functions, drive modes and many more driving aids, some of which were annoying. Using the settings menu, I had to turn off a few alerts such as when approaching a stop signal a chime alerts you. There are other similar alerts I turned off as well.

QX60s second row 60/40 seat can actually seat three tweens with generous leg and headroom. Those passengers have their own HVAC selections that are embedded in the rear of the center console. The seatbacks fold and slide forward to ease third row access onto seats that are mainly for youngsters as leg room is on the tight side.

QX60 gets its grunt from a 3.5-liter, V6 that generates 295-hp and 270 lb/ft of torque for EPA mileage estimates of 20 city, 25-highway mpg with auto start/stop engine technology and coupled to the 9-speed automatic transmission. The 3.5 actually feels like a V8 under the hood and Sport mode provides an even greater linear explosion of power. The powertrain moves QXs 4,630-pound curb weight with ease and is rated to tow up to 6,000 pounds.

As for ride and handling, QX60 rides smoothly and quietly on Hankook 20-inch tires. It handles quite good for its size with quick, precise steering that makes this AWD wagon easy to park. Sharp turns produce no discernable body lean as QX60 remains stable.

QX60 received four out of five government safety rating stars for driver/passenger frontal crash and five for front/rear seat side crash. It wasn’t rated for rollover, hence no overall vehicle score.

QX60 comes with a long list of niceties like panoramic sunroof, Bose audio and safety features such as predictive forward collision warning, forward emergency braking w/ pedestrian detection, lane departure warning/ prevention, blind spot warning/intervention, rear automatic braking, rear cross traffic alert plus steering assist when activating cruise control.

Extra cost options included the Vision package ($1,500) that added adaptive front lighting, auto leveling, 10.8-inch head-up display, smart rearview mirror; Lighting package ($795) with welcome lighting and illuminated logo when opening the doors, scuff plate; and Premium Paint ($695) which took the base price of $60,600 to $64,785 with delivery.

QX60 comes with a 4 year/60K mile basic warranty; a 6/70K powertrain and complimentary maintenance for 3/30K miles.

As a handsome, classy, luxury AWD crossover, QX60 has a lot to offer and is attractively priced to compete or beat comparably equipped crossovers and SUVs.