Volume One Death & Taxes special section 2018

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Nothing is certain in life, the old saying goes, but death and taxes. And we’ll admit that, under most circumstances, neither subject is very uplifting to talk about. They can be pretty boring topics, too: Skimming through a stack of IRS paperwork may make you wish you were dead, and that’s even before you find out what you owe. Nonetheless, both death and taxes – and the financial and legal intersection of the two – are critical topics for all of us. Making sure we’ve planned well, financially and otherwise, can ease our anxiety and make our lives more comfortable and fulfilling … at least until the inevitable happens. Until then, you’ve got this guide.

W O R D S : T O M G I F F E Y, E M I L Y K U H N , J E N N A E C K E R , E R I N S H A D B O L T DESIGN: JANAE BREUNIG, ERIC CHRISTENSON


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WHERE THERE’S A WILL GE T TING YOUR AFFAIRS IN ORDER CAN GIVE YOU – AND YOUR SURVIVORS – PE ACE OF MIND

WORDS: TOM GIFFEY

“IF YOU FAIL TO PLAN, YOU PLAN TO FAIL.” It’s one of those quotes we’re accustomed to hearing from coaches, guidance counselors, and others who extol the virtues of setting and achieving goals. It’s an anonymous pearl of wisdom that’s been placed in the mouth of everyone from British Prime Minister Winston Churchill to contemporary time-management guru Alan Lakein. And while it’s tempting to dismiss such sentiments as motivational-poster pablum, the idea that failing to plan is akin to planning to fail is actually quite sensible. Consider the necessity of making plans for what happens after you die. If you don’t take the steps to put a will, a trust, an advance directive, or other necessary documents in place, it’s quite possible that whatever wishes you had for your legacy will die with you. Sure, you won’t have to deal with the failure, but your survivors certainly will. If you want to avoid that possibility, it’s time to make a plan. WHAT ABOUT THE KIDS? Anyone and everyone can benefit from estate planning, from younger couples with children to older people with large assets hoping to pass them along, says attorney Laurie Klinkhammer, a partner in the Eau Claire law firm Nodolf Flory who specializes in estate administration and planning. In fact, Klinhammer emphasizes, “It’s much more important (to get a will) if you have minor children than if you’re single and have $40 million.” “All of a sudden they realize something could happen to us, and what’s going to happen to these kids?” Klinkhammer said of parents who make their way to her office. In such situations, two of the most important questions a will can address are who will take care of the children and who will oversee their deceased parents’ assets for them. If you don’t have a plan in place when you die and you are survived by minor children, a court steps in and appoints a guardian. Courts can also create mechanisms to hold assets for the children until they reach the age of 18, but not beyond. “An 18-year-old with a big chunk of money is a bad idea,” Klinkhammer noted. Even adults who receive inheritances typically spend them within a year, so you can imagine how quickly a teenager could burn through a newly attained pile of cash. An alternative is to create a trust that delays an inheritance until the child is older and (ideally) better able to manage his or her finances. Such trusts can distribute funds to help pay a child’s medical,educational, or other expenses, even before he or she becomes an adult.

BY THE NUMBERS

TIME FOR A TRUST? Parents of minor children aren’t the only people who need to consider what will happen to their assets

after they are gone. For the owner of a business, for example, failing to plan correctly can lead to major problems, Klinkhammer notes. In some cases, it may be wise to create a revokable living trust, which allows you to control your assets while you’re alive and capable but transfers control to a trustee when you die or become mentally incapacitated. This trustee will make decisions on your behalf and settle your estate as you wish once you’re gone. One advantage of creating such a trust is that your estate will avoid the sometimes lengthy and messy probate process. However, trusts aren’t for everyone, and sometimes relying on a will alone is more appropriate, Klinkhammer says. In other words, talk to a financial advisor or an attorney before making any big moves. DO IT YOURSELF? NOT ALWAYS And speaking of getting help from folks who know what they’re doing: When it comes to creating legal documents such as wills, it’s possible that preparing these papers on your own can work. At other times, not so much. Klinkhammer says you shouldn’t assume that it will cost a fortune to prepare the legal papers you need. It probably won’t, and you should ask an attorney upfront what the fees will be. It’s quite possible that consulting a professional will actually save you money in the long run. That’s the case when it comes to certain tax moves that might have a long-term impact on your personal bottom line and your estate. Kristopher Becker, tax manager at InCity Tax Service in Eau Claire, advises that when it comes

to planning for the long haul you must make sure you know what you’re doing before you do it. This may seem self-evident, but some decisions that impact retirement savings and other later-in-life financial matters are irreversible and can lead to problems – consider, for instance, the tax penalties people may face when they make IRA withdrawals just a few months too early. “The biggest mistake that I see is that some people will try to answer the question after the fact, rather than going through the process of asking the question before the decision,” Becker said. “People will come in and say, ‘This is what I did. I took it out of this fund.’ ” By the time people have made a bad decision, it’s usually too late to reverse. “The saying that you can’t un-ring the bell typically holds true,” he adds. In addition to seeking authoritative advice before making major financial moves, Becker says people should also keep good financial records – particularly if they have small businesses – and to remember that financial decisions made on any day of the year can have an impact when April 15 rolls around. “The only time they pull that folder out, the only time they’re interested (in taxes) is this time of year, and that can pose issues,” he says. Fortunately, April 15 isn’t quite here yet. And, if you’re reading this, you’re still alive, which means you still have an opportunity to get the necessary paperwork in place for when – far in the future, we hope – that you finally leave this earth. You’ve still got time, so don’t fail to plan.

44%

68%

36%

37%

Share of American adults who say they have a will, according to a 2016 Gallup survey.

Share of Americans 65 and older who have a will, according to the same Gallup survey.

Share of Americans with children under 18 who have a will, according to a January 2018 survey for Caring.com.

Share of Americans who have advance directives, according to 2017 research by a University of Pennsylvania doctor.

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21% Share of Americans who have prearranged their own funerals, according to the National Funeral Directors Association.


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FINAL DECISIONS

P L A NNING F OR YOUR F UNER A L C A N BE H A RD T O BE GIN, BU T I T ’S ULT IM AT ELY RE WA RDING SOME OCCASIONS ARE ENJOYABLE TO PLAN: WEDDINGS, VACATIONS, PARTIES. Others simply aren’t. Funerals top the latter list. Besides the obvious reason – thinking about your funeral means thinking about your mortality – there’s the simply fact that it isn’t much fun to plan for an event that you won’t be able to attend. Nonetheless, you can only avoid funeral planning for so long. Sooner or later, your own life will end, and if you haven’t made plans, your survivors will have to. Your family will be making decisions – perhaps difficult ones – when they are in a highly emotional state. When someone preplans his or her funeral, “The family that’s surviving is so grateful for that gift,” says Kelly Beede, who owns Evergreen Funeral Home & Crematory in Eau Claire with her husband, Jeff. Having your final wishes clearly spelled out can allow your survivors to move forward more quickly and deal with their grief. “The first step is always having the conversation with your family,” Beede advises. It’s a difficult conversation to begin, she acknowledges, but a necessary one: She’s heard plenty of people planning their loved ones’ funerals say something like, “Well, Dad never talked about it.” FEW MAKE PLANS Dad isn’t alone: While 90 percent of Americans surveyed said it was very or somewhat important to communicate their funeral wishes to family members, only about 1 in 5 Americans have prearranged their funerals, according to a recent survey by the National Funeral Directors Association. So while there may never be a good time to talk about end-of-life planning, that also means there isn’t really a bad time, either. Making plans or arrangements can be as simple as telling another person your wishes or as complex as laying out, in writing, exactly what you want to happen and setting aside money to pay for it. “Do we serve a lot of families who preplanned? Yes we do. Is that the norm? No,” Beede says. Unsurprisingly, people who preplan their funerals tend to be elderly or those who have recently experienced the death of a loved one. QUESTIONS TO ANSWER So how do you start planning ahead? Most funeral homes can give you a booklet or checklist to get you started. The information typically includes: • Basic statistical information. Your birthdate, Social Security number, and other data are needed to complete required documents.

• • •

Personal information. Details about your family – including children and grandchildren – as well as fond memories personal details that can be used to write an obituary. Religious affiliation. Cemetery information. Locations of important papers. Where do you keep your will, bank account information, safe deposit boxes, and the like? What you want to be done with your remains.

of deposit, which is held in trust until your death. Secondly, you can purchase a specialized life insurance policy that will pay for your final expenses. There are advantages and disadvantages to each approach, so it’s wise to talk to professional about how to proceed. Creating a plan for the end of your own life can also include personal touches. Beede fondly recalls one man – an avid musky fisherman – whose visitation was decorated with mounted muskies

WHAT REMAINS? This question of final disposition can be answered in a number of ways: a casketed burial in the ground, a casketed burial in a mausoleum, cremation, and having your remains donated for medical research. While people may think that cremation is “simpler” than traditional burial, Beede explains that it actually involves numerous options and decisions. For example, there can be a viewing of the body before it is cremated. Cremated remains can be buried at a cemetery, kept at home, or scattered. Cremation is an increasingly popular option. In 2016, for the first time ever, more than half of Americans – 50.2 percent – chose to be cremated, according to the National Funeral Directors Association. That’s a sharp increase in just a few years: As recently as 2010, only about 40 percent of Americans who died were cremated. In Wisconsin 55 percent of those who died in 2015 were cremated, a figure that’s expected to rise to 61 percent this year. Just as important as answering questions is letting your loved ones know about your answers. Beede emphasizes that if all you do is fill out a booklet and file it away somewhere, you can’t truly tell your family that everything has been handled. While preplanning a funeral is not a binding contract, Beede says if you’ve outlined your desires clearly and discussed them with your family, it’s likely that they will respect your wishes. PAYING AHEAD In addition to preplanning their funerals, people can prefund them. As the cost of funerals increases, this option is increasingly attractive. According to the National Funeral Directors Association, last year the national median cost for a funeral with viewing and burial was $7,360. With a vault, the figure rose to $8,755. By comparison, the median cost of a funeral with viewing and cremation was $6,260. Prefunding can be done in one of two ways, Beede says. First, you can set aside money in a specialized certificate WWW.VOLUMEONE.ORG

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WORDS: TOM GIFFEY

and even a pond. Mourners were given musky lures to take home. Other events at the funeral home have featured Harley-Davidson motorcycles, garden plants, and mourners signing a casket with Sharpies. However you choose to be memorialized, the recognition of your life will surely help those you leave behind. “We’re still all human, and we all have processes we have to go through,” Beede says.


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TAKE THE LONG VIEW WE SPEND MOS T OF OUR TIME WORRYING ABOUT FINANCIAL FAC TORS WE CAN’ T CHANGE INVESTORS GET INFORMATION THROWN AT THEM FROM ALL ANGLES – the Internet, newspapers, podcasts, media personalities like Mad Money man Jim Cramer – you name it. It gets harder all the time to ignore the “noise” that unconsciously directs our attention to things that aren’t important or things that are out of our control. Is the market headed for a correction? When will interest rates rise? Will a tax bill pass? These topics are completely out of our control, yet many of us spend time thinking (and ultimately stressing) about their outcomes. While all of this is happening, we might overlook other important areas of life that we value, such as family, friends, health, and life experiences. Everyone has limited time and energy, so why not consider shifting your focus to things you can control, like how much you’re investing and the appropriate asset allocation. Implementing this philosophy into your financial plan can have a significant impact on your ultimate financial success and overall happiness. IDENTIFY YOUR GOALS The first step in this process is to identify your goals. Top athletes, successful business people, and leaders across all fields set goals. It’s no different when it comes to your personal finances. At the heart of a financial plan are the goals you set out to achieve – everyone should start somewhere and shoot for something. Chances are you’ll have to course-correct at some point in the future, and that’s OK. Going through the exercise of setting goals gives you a long-term vision and short-term motivation.

WORDS: JENNA ECKER

will consider all aspects of your financial life: including investments, budgeting, education planning, risk management, tax planning, estate planning, and retirement planning, among other areas. While analyzing your plan, it comes down to one simple question: Will you be able reach all of your goals? If not, consider additional scenarios where one or two variables are changed (e.g., retirement date, savings amount, asset allocation, etc.). This is where prioritizing your goals comes into play. You may be willing to retire later if it means your higher priority goal like saving for your child’s education or a home remodeling project would be achievable. Sticking to an agreed-upon strategy is not always easy – it takes discipline, dedication, and likely, a little sacrifice along the way.

Start by brainstorming what it is you want to accomplish in life. Do you want to buy a home? Start your own business, or sell your business and retire? Travel around the world? Leave a legacy to your family in a tax-efficient manner? Goals differ from one person to the next, which is why no two financial plans are the same. You can take it a step further and prioritize your goals into needs, wants, and wishes, and establish a timeline for each. Starting

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the conversation here will set the stage for your current and future financial decisions. BUILDING YOUR CUSTOMIZED PLAN Once your initial goals are defined, you’ll need to build a comprehensive financial plan to help you reach them. The objective is to provide you with the best long-term odds of financial success while minimizing risk. A truly holistic planning approach

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IT’S A PROCESS, NOT A ONE-TIME EVENT It’s important to track your progress and adjust your goals as life priorities change. Financial planning isn’t a one-time event – new opportunities, unanticipated circumstances, and volatile markets may prompt changes to your plan. That’s why it’s a good idea to review your plan at least annually, and when something significant happens in your life. No matter what stage of life you are in, you are never too young or too old to start the financial planning process. Having a clear understanding of your goals and values can make it easier to stay focused on the things that matter the most to you. Take the time to set financial goals, think big, and get inspired. Jenna Ecker is a certified financial planner with CliftonLarsonAllen Wealth Advisors (claconnecct.com).


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IN TIMES OF TRANSITION H E A L I N G P L A C E O F F E R S S U P P O R T S E R V I C E S F O R T H O S E E X P E R I E N C I N G G R I E F, M U C H M O R E IF SOMEONE YOU KNEW WAS DEALING WITH LOSS, like the death of a partner, a divorce, or chronic illness, how would you comfort them? You’d probably lend an ear if they needed someone to talk to, or a shoulder if they needed someone to lean on. You’d spend time with them, distracting them or commiserating when needed. Depending on the situation, you might even recommend they reach out to a professional for further support. But what if someone you know was dealing with a loss of perspective? What if they were struggling to feel connected with the world around them, if they were struggling with anxiety and even fear? It’s no secret that these days, you’re as likely to look away from your news feed feeling anxious and uncertain as you are to feel excited for your niece’s latest achievement or your coworker’s new dog. But did you know that Eau Claire is home to a center that specializes not just in supporting individuals who are experiencing loss, but in supporting individuals who are seeking mindfulness – and all at almost no cost? “I think everyone feels overwhelmed right now. Our brains are just on overload,” said Amy Segerstrom, coordinator of The Healing Place: Center for Life’s Journeys at HSHS Sacred Heart Hospital. “Our programs can be a way to find calm and quiet, to reground and center.” Until 2011, The Healing Place: Center for Life’s Journeys was called simply The Healing Place. Individuals dealing with grief and loss could use the center to find support when dealing with transitions related to death, divorce, chronic illness and disability, retirement, and military loss. In 2011, The Healing Place expanded its focus to provide support for people dealing with all sorts of life journeys. “We’re best known for the work that we do through grief and loss – that’s really the foundation of our programs, and it’s why The Healing Place was originally created,” said Segerstrom, a licensed professional counselor who has been with the center since 2002. “But we expanded our service line because there seemed to be a real need for people to have help and companionship throughout other processes, too.” The Healing Place: Center for Life’s

WORDS: EMILY KUHN

Of course, the center continues to offer support groups for grief and loss, including groups for loss of a spouse, pregnancy and infant loss, suicide support, and a general support group called Stepping Stones. Best of all, the cost of every single program offered by The Healing Place: Center for Life’s Journeys is minimal – usually free, and at the most, a small fee for refreshments or program materials. “I think that’s one of the most beautiful things about The Healing Place – that all of our programming is free,” Segerstrom said. “We have an endowment that pays for our services, so there are no insurance submissions, no payment plans, nothing. You don’t need to be a patient with HSHS to use our services; you don’t need to be Catholic. … Sacred Heart’s mission is to serve anyone with a need, so we do.”

Journeys offers support groups and oneone counseling for grief and loss, and a variety of classes and workshops that provide people with the skills they need to get through life’s transitions – whatever those transitions may be – successfully. Known as “heart-centered living programs,” these classes focus on mindfulness and meditation. As a certified spiritual director, Segerstrom teaches a 12-week course called Living Mindfully that addresses the many ways mindfulness impacts daily life. Sessions focus on mindfulness and emotions, mindfulness and loneliness, mindfulness and perfectionism, mindfulness and self-compassion, and others. Upcoming programs include a one-day retreat titled “Open-Hearted Living for a Compassionate Life: A One Day Circle of Trust,” led by Dr. Laurie Hittman and Mary Peters, MS, certified courage and renewal facilitators. The center is also hosting a five-week “Living Your Life On Purpose” session about facing the “what’s next” question, a five-week “No Regrets: Living from the Inside Out” session about matching your “inside” values to your “outside” behaviors, and more. “What’s really cool,” said Segerstrom, “is when we see the light bulb go on for people when they’re given the tools around mindfulness practice – you can see the moment they realize, ‘I can

deal with my anxiety or depression or grief in a different way than I’ve been dealing with it.’ ”

“WE’RE BEST KNOWN FOR THE WORK THAT WE DO THROUGH GRIEF AND LOSS – THAT’S REALLY THE FOUNDATION OF OUR PROGRAMS, AND IT’S WHY THE HEALING PLACE WAS ORIGINALLY CREATED.” – Amy Segerstrom, coordinator, The Healing Place: Center for Life’s Journeys WWW.VOLUMEONE.ORG

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The Healing Place: Center for Life’s Journeys • 2125 Heights Drive, Eau Claire • (715) 717-6028 • sacredhearteauclaire.org/A-Healthy-You/The-HealingPlace


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FREE TAX HELP VOLUNTEER INCOME TA X ASSIS TANCE OPEN TO QUA L IF Y ING TA X PAY E RS WORDS: UW-EAU CLAIRE IT’S TAX SEASON! Time to gather up your income statement and other tax documents for VITA. UW-Eau Claire accounting students will once again provide free income tax return preparation through the Volunteer Income Tax Assistance (VITA) program, a special program of the IRS and the Wisconsin Department of Revenue. To qualify for the service, clients must have incomes of $54,000 or less. VITA volunteers will prepare and e-file tax returns; those with more complicated returns or questions will be referred to the IRS or advised to seek private professional assistance. Eligibility is determined on a case-by-case basis by the VITA volunteer. VITA services are provided on a first-come, first-served basis. Students will be available to meet with clients from 9am to 4:30pm every Monday until

UW-EAU CLAIRE

April 9 at the Royal Credit Union Shopko South Office, 1049 W. Clairemont Ave., Eau Claire. No service will be provided on March 19 when the university is closed for spring break. Taxpayers seeking assistance must bring the following information: • Photo ID. • Social Security cards for taxpayer and all dependents. • Earnings statements. • Copy of last year’s tax return.

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Child care provider information. Rent certificates from landlord or property tax statement. • Financial institution’s routing and account numbers for direct deposit. • Forms 1095-A, B, or C, Affordable Care Act statements. To file taxes electronically on a married filing jointly tax return, both spouses must be present to sign the required forms. VITA volunteers can-

not file married filing separately tax returns. The UW-Eau Claire VITA program has been providing tax assistance for nearly 25 years. Last year, students prepared more than 800 tax returns, according to Brenda Thalacker, VITA coordinator in the UW-Eau Claire department of accounting and finance. For more information, contact the UW-Eau Claire department of accounting and finance at (715) 836-2184.

THINKING IN ADVANCE E V EN A HO S P ICE NURS E C A N L E A RN MORE A B OU T A DVA NCE DIRE C T I V E S

I WAS FORTUNATE ENOUGH TO HAVE MY PARENTS VISIT FROM OUT OF STATE over the holidays a couple of years ago. Unfortunately, my dad had a serious health event, ended up in the emergency room, and was hospitalized for four days. Having workzed in hospice for eight years, I felt like I had talked frequently with my parents about their wishes. My mom also works in health care and had indicated that she would not want aggressive measures if it were unlikely she would have a good quality of life. My dad had mirrored her wishes. I thought we were all on the same page, but after my dad was admitted to the hospital, my mom and I were discussing his emergency visit. She was quite upset that my dad had told the doctor he wanted to be a “full code.” She felt that from previous conversations, he should have stated his wishes to be “do not resuscitate.” Do not resuscitate, often referred to as “DNR” or “no code,” is a directive that guides medical personnel to not perform CPR or otherwise try to revive a person if their heart has stopped. If there isn’t a do-not-resuscitate order in place, a person is considered to be a “full code” and will receive all aggressive measures if their heart or breathing stops. WWW.VOLUMEONE.ORG

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WORDS: ERIN SHADBOLT

My dad is a healthy person in his 50s, presumably with years left ahead of him. As we discussed his code status, it was clear that my mom did not really understand why dad should be a full code at this time. She wasn’t clear about telling doctors about his wishes. This conversation made me realize that, while I understood what my parent’s wishes were once they were down the road of a serious illness, we really had not discussed what it might be like leading up to that. Here are some of the questions that I now ask myself and my family members and that you may want to consider: • When should code status change? • Where do we keep our health care power of attorney documents? • What does quality of life mean to each of us? Regardless of your age or current state of health, if you are 18 or over, it’s important to create your plan and have it in writing, because the future is never certain, and anything can happen at any time. To begin creating your advance care plan, visit mayoclinichealthsystem. org/myadvanceplan, or call (715) 464-7342. Erin Shadbolt is Home Health & Hospice nursing director for Mayo Clinic Health System in northwest Wisconsin.


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