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Settlement Planning for Plaintiffs with Special Needs
- Dorcas Sullivan
- 3 years ago
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1 Settlement Planning for Plaintiffs with Special Needs Ray Falcon, Jason Lazarus & Kevin Urbatsch Settlement Planning Attorneys
2 Settlement Planning for Plaintiffs with Special Needs Ray Falcon, Jason Lazarus, and Kevin Urbatsch 1 Settlement Planning Attorneys 1 These materials were developed from materials prepared by these named members of the Academy of Special Needs Planners and were reviewed by others in the organization. We wish to thank and acknowledge Ray Falcon, Jason Lazarus, Sharon Pope, Donna Meyer, Saundra M. Gumerove, Linda S. Durston and Susan A. Katzen who all provided valuable feedback. 1
3 TABLE OF CONTENTS I. INTRODUCTION TO SETTLEMENT PLANNING FOR PLAINTIFFS WITH SPECIAL NEEDS... 4 A. Why Should Personal Injury Attorneys Care About Settlement Planning?... 5 B. What Types of Plaintiff Require Settlement Planning... 5 C. What Types of Plaintiff Should Consider Settlement Planning... 5 II. EFFECT ON PLAINTIFF S PUBLIC BENEFITS ON RECEIPT OF LITIGATION PROCEEDS... 6 A. Settlement Planning and Public Benefits... 7 B. Understanding What Public Benefits Are Available Supplemental Security Income (SSI)... 8 a. General Requirements... 8 b. Defining Disability... 8 c. Resource and Income Requirements... 9 d. Effect of Litigation Recovery on SSI Eligibility e. SSI Gifting Penalty f. SSI Income and Resource Deeming Medicaid SSDI and Medicare a. Social Security Disability Insurance (SSDI) b. Medicare Other Public Benefits a. Veterans Administration b. Section III. PRESERVING SSI AND MEDICAID ELIGIBILITY WITH THE SPECIAL NEEDS TRUST (SNT) A. (d)(4)(a) SNT B. Pooled SNT C. Establishing the Special Needs Trust D. Ongoing Administration of a Special Needs Trust IV. RESOLVING MEDICARE S FUTURE INTEREST BY UTILIZING A MEDICARE SET ASIDE ARRANGEMENT (MSA) A. Basic Concepts When an MSA is Not Required Effect of Ignoring Medicare s Future Interest Notice and Reporting Requirement
4 B. What is the Responsibility of Personal Injury Attorney? C. How to Establish an MSA The MSA Trust MSA Custodial Agreement Self-Administered Medicare Set-Aside Arrangements Dual Eligibility - MSA/Special Needs Trust D. Submission of MSA for approval by CMS/Liability Set Asides Worker s Compensation Set Asides How and Where to Submit V. TAKING A DEEP BREATH - THE QUALIFIED SETTLEMENT FUND (QSF) A. What is a QSF and Why Use One? B. Brief Legislative History C. How it Works D. The Single Claimant QSF Question E. Advantages of a QSF from the Plaintiff s Perspective VI. CONCLUSION DIRECTORY OF SETTLEMENT PLANNING ATTORNEYS
5 I. Introduction to Settlement Planning for Plaintiffs with Special Needs Settlement planning is the process of ensuring that a plaintiff, who has special needs such as a significant disability, lacks capacity, or has a complex financial situation that deserves extra attention will receive his or her litigation proceeds in such a way that it will meet the client s needs without jeopardizing his or her future. Too often, plaintiffs receive a settlement that will cause harm if a plan has not been implemented that plans for the receipt of the settlement. Settlement planning generally involves larger settlements but can include even modest recoveries especially if the plaintiff is a minor or person with a disability on public benefits. Settlement planning is accomplished by bringing together experts in several fields, which includes some or all of the following: Special Needs Planning Attorney; Estate Planning Attorney Medicare Set-Aside Specialist Lien Resolution Expert CPA, and Financial Advisor. The tools at the disposal of the settlement planner include the Special Needs Trust (SNT), the Medicare Set Aside Arrangement (MSA), the Structured Settlement Annuity, and the Qualified Settlement Fund (QSF). These tools can be used independently or together to maximize the litigation recovery for the client. The end result of the settlement planning process is that the personal injury attorney s client receives the litigation recovery in such a way that: 1. It preserves eligibility for essential public benefits when necessary; 2. Is held by an appropriate entity (such as in a trust, conservatorship/guardianship, or through special bank accounts like UTMA or blocked accounts); 3. Is managed by an appropriate individual with an excellent understanding of his or her duties or responsibilities; 4. It protects the client from his or her own lack of knowledge in money management; 5. It is distributed to the client in the most tax efficient manner; and 6. It will provide the appropriate financial resources throughout the life of the client. 4
6 A. Why Should Personal Injury Attorneys Care About Settlement Planning? Personal injury attorneys should understand the settlement planning process so they can identify those clients who may require settlement planning or who may benefit from the process. Plus, depending on the client s situation, there may be professional liability on the attorney s part when managing the settlement proceeds for a client with special needs if no planning is done and the client is harmed by the receipt of the litigation recovery. Despite whatever liability concerns there are, the personal injury attorney should assist the plaintiff in settlement planning because it is simply the right thing to do. At a minimum, in order to protect the personal injury attorney, the attorney should inform the client of how settlement planning can assist with the proper management of the litigation recovery, and if the client chooses to not avail himself or herself of this type of planning, the attorney can document the file that such advice was given and was ignored or refused. B. What Types of Plaintiff Require Settlement Planning This section will primarily discuss those plaintiffs who require settlement planning. Although as discussed in the next section, all plaintiffs could benefit from some form of planning. Plaintiffs who require settlement planning are: Minors; Adults who lack capacity; and Clients receiving needs-based public benefits. A minor or adult who lacks capacity will require some type of protected entity to manage the litigation recovery. Depending on the client s circumstances, the litigation recovery may be placed into a trust, guardianship or conservatorship of the estate, blocked account, uniform transfer to minor account, or similar type of arrangement. In many jurisdictions, the type of entity selected can provide much needed flexibility so a firm understanding of the options and their advantages and disadvantages should be explained to the client and his or her legal representative. Clients receiving public benefits will require an assessment as to how the settlement will interfere with those public benefits, if at all. Public benefit programs have different qualification criteria some of which will be lost if a litigation recovery is provided to them without planning. A more thorough discussion of the public benefit programs is set forth in the sections describing Special Needs Trusts. C. What Types of Plaintiff Should Consider Settlement Planning All plaintiffs could benefit from some form of settlement planning. For adults without a disability and without a complicated personal or financial situation, the planning can be as simple as doing a simple financial or estate plan -specifying what happens to the recovery in the event of death or incapacity of the plaintiff. For plaintiffs who may have a more complicated personal or financial 5
7 situation, planning can include more advanced forms of estate planning to protect against the estate tax. There may be family issues (child support or spousal support) that need to be resolved, there may be other debts that need to be managed, and there may be concerns with the client s ability to manage a significant sum of money for the first time in their lives. Regardless of the situation, the personal injury attorney cannot know or understand these issues without inquiring as to the plaintiff s situation. A settlement planning professional can assist in identifying and resolving these issues. II. Effect on Plaintiff s Public Benefits on Receipt of Litigation Proceeds Plaintiffs can come to the litigation already eligible for public benefits, or may be eligible for public benefits as a result of the injury received as part of the incident giving rise to the lawsuit. It is very important for the future care of the plaintiff to assess whether continued public benefits eligibility is necessary. For some plaintiffs, the recovery is so large and the restrictions of protecting eligibility may be too cumbersome (particularly for an adult with a disability who has capacity) that a reasoned decision is made to forego public benefits. However, the far greater majority of personal injury clients suffer long-term permanent and severe disabilities which will make it difficult, perhaps impossible, to earn a living, or even perform such basic activities of daily living as eating and drinking, bathing, dressing, walking and grooming. Moreover, the nature and scope of the client s injuries and consequent disabilities may very well cause the client to need a tremendous amount of medical care, possibly even long term care in a skilled nursing facility. The cost of such medical and long term care can be devastating. When the personal injury attorney took the case, he or she performed an evaluation and estimate of the anticipated costs of such medical and long term care expenses. The attorney may have retained the services of a life care planner to prepare an analysis and report as to what the client s care needs and cost of care would be, as part of determining the amount of damages sought. Nearly all personal injury cases settle, a settlement is nearly always for some fraction of the total amount of actual damages. It is likely that the amount of the settlement will not completely cover the future cost of the client s needs such is the nature of compromise. In such cases, the severely permanently disabled client may end up spending most if not all of the settlement amount on care giving expenses, medical expenses, and long term care expenses, leaving little to apply toward quality of life. Once the money is gone, the client may live a pure welfare existence to pay for medical care, and basic living expenses. This result can be avoided in many cases through proper special needs settlement planning. 6
8 A. Settlement Planning and Public Benefits The main purpose of special needs settlement planning in the context of personal injury / medical malpractice litigation is to ensure that the client is able to avail himself or herself of government benefits programs such as Supplemental Security Income (SSI), Medicaid 2, Medicare and Section 8 housing subsidies. Without question, public benefits are a complex area of the law. The field of public benefits law is challenging because: The statutes, regulations, and policies are difficult to find, are complex, and contain contradictory directives and guidelines; Local program administrators cannot be relied on for authoritative advice; and The law governing eligibility and administration of public benefits frequently changes. Justice Powell s often quoted summary of the complexity of the Social Security Act (42 U.S.C jj), on which many of the programs discussed in this chapter are based, may serve as a warning: The Social Security Act is among the most intricate ever drafted by Congress. Its Byzantine construction, as Judge Friendly has observed, makes the Act almost unintelligible to the uninitiated. 3 A personal injury attorney should become familiar with the eligibility criteria for the key government benefits programs in order to avoid the pitfalls that could arise when settling a case that could cause a loss of, these important benefits. Because some of these benefits programs are needs based, that is, are only available to persons with limited income and assets, the receipt of a settlement or judgment award could cause a loss of those benefits. A personal injury attorney should also be conversant with the rights government agencies have to recover from any settlement or judgment ultimately received for the amount of funds the agencies spent on medical care for the client while the case was pending. Failure to comply with these reimbursement rules could result in loss of the benefits, not to mention personal liability on the part of the attorney who disbursed the funds from his escrow account without reimbursing the government. 2 May have different names in different states, e.g., in California it is called Medi-Cal. 3 Schweiker v Gray Panthers (1981) 453 U.S. 34, 43, 69 L Ed 2d 460, 469, 101 S. CT. 2633, quoting Friedman v Berger (2nd Cir. 1976) 547 F.2d 724, 727 n7 7
9 B. Understanding What Public Benefits Are Available 1. Supplemental Security Income (SSI) SSI is a federal program that provides a modest income stipend to persons who meet certain eligibility criteria. SSI will pay the plaintiff a federal benefit rate in 2010 of $674 per month, plus many States will supplement this amount. For example, California will add $171 per month for those who qualify for SSI. CRITICAL PRACTICE POINT: In most States, a person who receives SSI payments is automatically eligible for and will receive Medicaid coverage. In addition, if a person on SSI receives a settlement or award after trial, the proceeds may put the person over the resource limit, causing a loss of eligibility and consequent loss of SSI and Medicaid. Appropriate special needs settlement planning is required to preserve benefits. a. General Requirements The SSI eligibility requirements are described in 20 C.F.R and require that the applicant: Be aged 65 or older, blind, or disabled (20 C.F.R (a)). An applicant is disabled if unable to earn substantial wages (20 C.F.R ) Have no more than the permitted earned and unearned income and resources to pay for food and shelter (20 C.F.R (c) (d)). Establish residency and prove citizenship or qualifying alien status (20 C.F.R (b)). b. Defining Disability Not all persons with a disability are disabled for purposes of SSI eligibility. The definition is different if we are talking about an adult or minor. Disability for an adult is defined as the inability to engage in any substantial gainful activity (SGA) 4, due to any medically determinable physical or mental impairment, or combination of impairments, that has lasted or can be expected to last for a continuous period of at least 12 months, or result in death. 20 C.F.R Disability for an individual under the age of 18 is defined as a medically determinable 4 Substantial Gainful Activity is a level of work activity that is both substantial and gainful. Substantial work activity involves performance of significant physical or mental duties, or a combination of both, which are productive in nature. For activity to be substantial it need not necessarily be performed on a full-time basis; work activity performed on a part-time basis may also be substantial. Gainful activity is work performed for pay or profit; or work of a nature generally performed for pay or profit, whether or not a profit is realized. In 2010, the Substantial Gainful Activity limit for the non blind is $1,000 per month, i.e., income below $1,000 is not considered SGA. See 8
10 physical or mental impairment, or combination of impairments, that causes marked and severe functional limitations, and that can be expected to cause death or that has lasted or can be expected to last for a continuous period of not less than 12 months. 20 C.F.R c. Resource and Income Requirements As a general rule, only income and resources that can be used for, or be converted into funds to pay for food and shelter are countable for purposes of SSI eligibility. 5 Resource Limitation. An individual is only allowed to own $2,000, and an eligible couple can own $3, C.F.R (c). Certain assets are not counted or are considered exempt. The most valuable assets include a home of any value, a car of any value, home furnishings, clothing and certain other assets that are set forth in 42 U.S.C. 1382b(a). EXAMPLE: An otherwise eligible SSI recipient unknowingly has a bank account that has $3,500 in it. The SSI recipient is ineligible for SSI until the assets in the bank account are spent down so ALL the person s assets are below $2,000. Income Limitation. For SSI computational purposes, income is categorized as either earned, unearned, or in-kind income. 6 The first $20 of any income, except in-kind support and public aid, $65 of earned income, and half of the remaining earned income, are not counted as income. 7 Thus, the reduction in a recipient s SSI monthly cash payment due to unearned income is much more severe than it is with earned income. Unearned income reduces the SSI monthly cash payment dollar-for-dollar, after taking a $20 anyincome exemption. Earned income only reduces the SSI monthly cash payment by one dollar for each two dollars earned, after taking an earned income exemption of $65. EXAMPLE: An SSI recipient is given $500 from a friend as a gift. SSI treats this money as unearned income. The SSI check will be reduced by $480 because of the dollar for dollar reduction less the $20 any income exclusion. If instead the SSI recipient were able to earn $500 from employment his SSI check would only be reduced by $ ($500 minus the earned income exemption of $65.00 and the $20 any-income exemption, divided by two). 5 For further specifics on what constitutes countable income and resources for purposes of SSI eligibility, see: Social Security Administration Program Operations Manual System (POMS), SI What is Income and SI Role of Resources. The POMS can be found online at The POMS relating to Supplemental Security Income and Medicaid are found in the section: SI Supplemental Security Income C.F.R , , C.F.R (c)(4), (c)(5), (c)(7), (c)(12). 9
11 A special category of SSI unearned income, "in-kind support and maintenance" (ISM), consists of food or shelter provided directly to the recipient or paid for by a third party. ISM reduces an SSI recipient's SSI benefits, but not dollar for dollar as with unearned cash. Instead, depending on the recipient's living arrangements, the maximum reduction is subject to either the one-third reduction rule (also referred to as the "value of the one-third reduction" (VTR) or the presumed maximum value rule (PMV). 8 In general, the receipt of income will reduce an SSI recipient s check in 2010 by $ or $ depending on living arrangements. d. Effect of Litigation Recovery on SSI Eligibility A litigation award is considered SSI "income" in the month of receipt. 20 CFR (e)-(g). In the month after receipt, if retained by the benefits recipient, the asset will be counted as an SSI "resource." 20 CFR (d); POMS SI (B)(2). The effect of a litigation recovery nearly always causes the loss of SSI. EXAMPLE: Plaintiff receives a litigation recovery of $25,000 on August 15 for personal injuries. For August, the SSI recipient loses eligibility for SSI because the cash will cause a dollar for dollar reduction of SSI up to the full amount of the SSI amount as unearned income. On the first day of September, the litigation award is considered a resource and if over $2,000 will cause a loss of SSI. e. SSI Gifting Penalty Oftentimes, a plaintiff when understanding the he or she will lose eligibility for SSI if a litigation recovery is obtained, decides that he or she will give away the assets to friends or family members. This is not a good idea as these gifts are penalized. Individuals who transfer resources for less than fair market value are ineligible for SSI for up to 36 months. 9 To calculate the period of ineligibility, the amount transferred is divided by the transferor's monthly SSI benefit (including state supplement), rounding the result up or down to the nearest whole number. 42 USC 1382b(c)(1)(A). EXAMPLE: Eric, who is on SSI benefits ($637/month), receives $30,000 from a litigation recovery. He gives his entire recovery to his brother. Transferred amount SSI = ineligibility period (30, = 47 months). Eric is ineligible for SSI for the full 36 months CFR USC 1382b(c); Foster Care Independence Act of (Pub L , 113 Stat 1822); POMS SI
12 f. SSI Income and Resource Deeming Deeming is an important concept for personal injury attorneys to understand. It is not uncommon for a minor who appears to meet the disability definition for public benefit programs to not be eligible for SSI. The reason is that until the minor reaches age 18 his or her parents income and resources will be counted as the minor s or deemed to be the minor s. See 20 C.F.R , a. Thus, if no planning is done because the attorney believes that the minor is not receiving public benefits, on reaching age 18 the client would lose eligibility for SSI that could have been preserved if not for the lack of planning. Deeming is based on the idea that those who have a legal responsibility for one another share their income and resources. Thus, the income and resources of a person having a duty of support are attributed or deemed to the person who is legally entitled to support. See POMS SI Deeming is an irrebuttable presumption: It does not matter if money is actually provided to an eligible individual for deeming to apply. 20 C.F.R (a), There are three main situations in which income and resources are deemed: From an ineligible parent(s) to a minor child; From an ineligible spouse to an eligible spouse; and From a sponsor to an alien. 2. Medicaid Medicaid rules, if anything, are more complex and arcane than SSI rules. The Medicaid program is the primary provider of medical benefits for low-income persons with disabilities. Medicaid was added to the Social Security Act in 1965, as Title XIX, and operates under joint federal and state funding and administration. Medicaid s purpose is to enable each state (42 U.S.C. 1396) to furnish: (1) medical assistance on behalf of families with dependent children and of aged, blind, or disabled individuals, whose income and resources are insufficient to meet the costs of necessary medical services, and (2) rehabilitation and other services to help such families and individuals attain or retain capability for independence or self-care. While the Medicaid program has numerous mandatory requirements, the federal government has also given the states the authority, in establishing their Medicaid state plans, to adopt their own rules, tailoring the plan to the specific needs of their population. For example, while all states must offer certain mandatory medical services (42 U.S.C. 1396a(a)(10)), such as in-patient and outpatient hospital services, there are optional services that states can elect to offer, such as dental care and psychological services. 11
13 Medicaid Eligibility. States have three options as to how they treat SSI recipients in relation to Medicaid eligibility States - Section 1634 of SSI law allows SSA to enter into agreements with States to cover all SSI recipients with Medicaid eligibility. SSI recipients are not required to make a separate application for Medicaid under this arrangement. 32 States and the District of Columbia chose this option. SSI Criteria States - Under the second option, States elect to provide Medicaid eligibility for all SSI recipients, but only if the recipient completes a separate application with the State agency which administers the Medicaid Program. The SSI Criteria States are Alaska, Idaho, Kansas, Nebraska, Nevada, Oregon, and Utah and the Commonwealth of the Northern Mariana Islands. 209b States - The third and most restrictive option allows States to impose Medicaid eligibility criteria which are more restrictive than SSI criteria, so long as the criteria chosen are not more restrictive than the State's approved Medicaid State plan in January The 209(b) States may be more restrictive in defining blindness or disability, or more restrictive in their financial requirements for eligibility, and require a Medicaid application with the State. However, aged, blind, and disabled SSI recipients who are Medicaid applicants must be allowed to spend down in 209(b) States, if the State uses more restrictive income criteria, regardless of whether the State has a medically needy program. Currently 11 States use the 209(b) option for Medicaid coverage of aged, blind, and disabled SSI recipients. The 11 States that use this option are Connecticut, Hawaii, Illinois, Indiana, Minnesota, Missouri, New Hampshire, North Dakota, Ohio, Oklahoma, and Virginia. 3. SSDI and Medicare In addition to the needs-based public benefits, many persons with disabilities are also eligible for entitlement benefits under the Old Age, Survivors, and Disability Insurance Program (OASDI), found in the Social Security Act. Under this program, the Social Security Administration (SSA) provides certain benefits for workers or their families when the worker retires, becomes disabled, or dies, including (42 U.S.C ; 20 C.F.R ): Social Security retirement benefits; (not covered in this article) Social Security Disability Insurance (SSDI); and Social Security family member and survivor benefits. Social Security provides benefits for a disabled adult child of a covered worker. When a covered worker dies, becomes disabled before age 65, or retires, his or her disabled child is eligible for benefits if the child became disabled before age U.S.C. 402(d)(1); 20 C.F.R (a). Unlike SSI and Medicaid, SSDI, Social Security Family Member benefits, and Medicare have no income or resource requirements. That is because entitlement to these programs, like Social Security retirement, is based on earnings previously paid into the Social Security system rather than on need. 12
14 The prior earnings may have been those of the beneficiary, the beneficiary s parents, or the beneficiary s spouse or former spouse. CRITICAL PRACTICE POINT: Many confuse Social Security with SSI benefits because the cash payments are almost the same and both checks come from the Social Security Administration at the beginning of the month. It is important to know precisely what benefits an individual is receiving. If the only government benefits involved are Social Security Disability and Medicare, planning may be unnecessary because these programs do not have restrictions on unearned income and resources. On the other hand, planning may nevertheless be necessary to preserve the disabled person s future eligibility for Medicaid, possibly through other eligibility programs. a. Social Security Disability Insurance (SSDI) SSDI payments are made to persons who have become disabled and who have worked and contributed to the Social Security system for a certain period of time. The Social Security standard of disability is identical to that of SSI: a person is considered disabled if he or she is either (1) blind or (2) unable to engage in any substantial gainful activity due to a physical or mental impairment that is expected to last (or has lasted) one year or result in death. 42 U.S.C. 423(d); cp. 42 U.S.C. 2382c(a)(1). Social Security work credits are based on the individual s total yearly wages or self-employment income. Generally, in addition to qualifying as disabled a person must have 40 work credits, 20 of which were earned within the last 10 years ending with the year the person became disabled. 10 A person can earn up to four credits each year. Each year the amount of annual earnings required for a credit changes. In 2009, you will earn one credit for each $1, of wages or self-employment income. Once the individual s earnings reach $4,360.00, they earn four credits for Social Security Disability payments begin 5 months after a determination of eligibility. b. Medicare Medicare is a federal program with no income or resource requirements. It provides health insurance for individuals who are age 65 or over, disabled, or have end stage kidney disease or amyotrophic lateral sclerosis (ALS; also known as Lou Gehrig s disease). Medicare is also known as the Health Insurance Act for the Aged and Disabled under Title XVII of the Social Security Act. 42 U.S.C hhh. Medicare is linked to Social Security Disability much as Medicaid is to SSI. 10 In some cases, a younger worker may qualify for SSD even though he has not received 40 credits. See, Disability Planner: How Many Credits do you Need. Social Security Online. Retrieved from: 13
15 CRITICAL PRACTICE POINT: The person receiving SSDI will automatically be enrolled in Medicare 24 months after he or she begins to receive SSDI payments. Medicare provides health care coverage to eligible disabled or elderly participants. It does not cover all health care needs or cover all costs of care received. Medicare does not cover any service that is not medically "reasonable and necessary." 42 U.S.C. 1395y(a)(1); 42 C.F.R (k). It specifically excludes coverage of, among other things, routine physical examinations, custodial care, and some preventive care. 42 U.S.C. 1395y; 42 C.F.R Other Public Benefits a. Veterans Administration. VA benefits can include compensation (for service-connected disabilities), pensions (for nonserviceconnected disabilities), and medical and other benefits. Depending on the type of benefit, it may be available to veterans of military service, their dependents, and their survivors. 11 The eligibility requirements for each benefit are different and complex. It far exceeds the scope of these materials. b. Section 8 12 The federal Section 8 Housing Program began in 1975, with the goal of providing safe and affordable housing to persons of limited means. 13 In general, persons who have incomes that are less than 50% of their area median income can qualify for Section 8 Housing supplements, given in the form of rent vouchers. Under Section 8, the household pays a portion of monthly housing costs based on the income of the household. This portion is usually equal to 30 percent of the household s monthly adjusted income. The Section 8 voucher will cover the remainder of the rent. Lump-sum amounts received by a Section 8 recipient, such as a litigation settlement, are considered assets not income. 24 C.F.R (c), Voucher Guidebook 5.2, Exhibit 5-2, Income Exclusions (3). The receipt of these types of assets alone should not interfere with Section 8 benefits, although the income earned from these assets will be counted. Moreover, if the Section 8 recipient transfers the assets to an SNT, it is treated the same as a transfer of assets for less than fair market value. EXAMPLE: Julie Daniels, a long-time Section 8 recipient, was injured in a car accident. She received a settlement of $300,000 to compensate her for her personal injuries and an additional $5000 to compensate her for 12 months of past wage loss. A (d)(4)(a) SNT, funded with all the settlement proceeds, was established for Julie's benefit. Julie will have to pay around $275 more per month 11 A guide to all VA benefits is available on the website of the VA Office of Public Affairs at 12 For a relatively user-friendly treatment of a very complex area, see: Section 8 Made Simple, Using The Housing Choice Voucher Program To Assist People With Disabilities, and Published By: The Technical Assistance Collaborative, Inc., Boston, MA. It can be found at: 13 The name of the program has since been changed to the Housing Choice Voucher Program. However, it is still commonly referred to as the Section 8 Housing Program. 14
16 for her share of the total tenant payment. First, she must count the $5000 as income prorated over the 12-month period because it is payment in place of earnings. This will result in an additional monthly payment of $125. She also must include the $300,000 under the transfer of assets for less than fair market rules. This means that her rent will increase by $150. This portion is calculated as follows: $300,000 (settlement) times 2 percent (HUD-determined passbook rate) / 12 (monthly rate) times 0.30 (tenant portion of payment). The calculations are more complicated than indicated in this example, but this provides a general summary of the program's requirements. III. Preserving SSI and Medicaid Eligibility with the Special Needs Trust (SNT) A personal injury client who receives a litigation recovery must provide some plan to preserve eligibility for public benefits. Good planning is essential because either having assets or the receipt of assets will cause the person with a disability to lose his or her SSI and Medicaid until the assets are spent to below $2,000 for an individual or $3,000 for a couple (i.e., the resource limits for SSI and Medicaid). The primary planning tool is transferring the assets into a qualified first party special needs trust (SNT), but it is not the only option. The available options are: Doing nothing and losing needs-based public benefits until assets are spent to below $2,000 for an individual or $3,000 for a couple; Placing assets in a first party SNT authorized under 42 U.S.C. 1396p(d)(4)(A) (commonly called a (d)(4)(a) SNT) as described below Joining a pooled SNT authorized under 42 U.S.C. 1396p(d)(4)(C) and preserving both assets and needs-based public benefits as described below Spending the assets on exempt assets such as a personal residence or automobile or other qualified expenditures until assets are below $2,000 for an individual or $3,000 for a couple. This is commonly called a spend-down; Gifting, transferring, or disclaiming assets, which results in the loss of needs-based public benefits for a period of time. Generally not favorable due to loss of benefits; or Some combination of the above. The primary way to preserve needs-based public benefits like SSI or Medicaid for a litigation recovery is to transfer it into a qualifying first- party SNT. 14 An SNT is a trust into which assets are 14 There are two federal statutes that carve out these safe harbor trusts. Medicaid allows such trusts under the 15
17 placed to be used for the benefit of a person with special needs. In the context of a personal injury case, the assets that are placed into the trust are the proceeds of a settlement or award (including structured settlement payments) given to the plaintiff who will require needs-based government benefits. The two types of first party SNT are the (d)(4)(a) SNT and the Pooled SNT whose requirements are: A. (d)(4)(a) SNT The (d)(4)(a) SNT (sometimes called a Payback Trust) is a creature of statute, specifically, 42 U.S.C. 1396p(d)(4)(A). Assets in the trust are not countable resources for SSI and Medicaid eligibility purposes. The d4a trust is used for only one beneficiary. A trustee is appointed to manage the trust and make disbursements. Following are some conditions and limitations relating to the d4a trust: The trust can only be established for someone under age 65 and funded while the person is under 65 (although the trust can continue in effect after age 65) The trust must be established by a parent, grandparent, legal guardian or a court (but not by the beneficiary) The trust can hold assets owned by the beneficiary, including awards obtained in litigation and structured settlement payments If the trust is to be funded with proceeds from a personal injury settlement or award, any existing Medicare or Medicaid liens must be paid first before transferring the funds to the trust Any amount remaining in the trust on the death of the beneficiary must be used first to reimburse any medical benefits provided by the government, and if anything is left it can pass to the estate of the beneficiary. B. Pooled SNT The Pooled Trust is also a creature of statute, specifically, 42 U.S.C. 1396p(d)(4)(C). There is a master trust created by a non-profit organization. Persons who wish to transfer their funds to the Pooled SNT in order to qualify for, or continue to receive; needs-based government benefits do so by signing a joinder agreement and transferring the funds to the trustee. Omnibus Budget Reconciliation Act of 1993 (OBRA 1993) (42 U.S.C., 1396p(d)(4)). The SSI program allows the same trusts under the Foster Care Independence Act of 1999 (FCIA) (42 U.S.C., 1382b), which incorporates the Medicaid safe harbor provisions of OBRA 1993 into SSI law. 16
18 The funds transferred by the beneficiary are pooled with other assets held by the trust. A sub-account is set up for the beneficiary. The sub-account is administered for the benefit of the beneficiary in the same way and subject to the same distributions as a (d)(4)(a) SNT. Following are some conditions and limitations relating to the d4c trust: The trust is created and managed by a nonprofit organization 15 The account can be set up by the individual, a parent, grandparent, legal guardian or a court There is no age restriction on a d4c trust, so it can also be used for the individual age 65 or older An individual s funds are transferred to the trust, which creates a separate bookkeeping sub account for the individual, but pools several persons funds into one investment trust account for purposes of investment and administration Upon the death of the beneficiary, any amount in the trust that is not retained by the charity establishing the trust must be used to reimburse any medical benefits provided by Medicaid If the trust is to be funded with proceeds from a personal injury settlement or award, any existing Medicare or Medicaid liens should be paid first before transferring the funds to the trust C. Establishing the Special Needs Trust Because a person with a disability is not allowed to establish his or her own (d)(4)(a) SNT, determining the correct procedure to establish the trust is often a very difficult task. The choice of the proper procedure depends on a number of variables, the most critical of which are whether: There is a parent, grandparent or legal guardian willing to assist, or, if not, whether a court order can be obtained; The person has capacity; and The person is a minor, age 18 or over but under age 65, or age 65 or over. 15 A list of Pooled SNTs throughout the country is located at 17
19 Each State has different requirements in establishing an SNT. For example, establishment of a (d)(4)(a) SNT can be difficult if the personal injury attorney s client lacks capacity. The trust must be established by a Court because the beneficiary lacks the capacity to consent to the funding of the trust. PRACTICE POINTER: Oftentimes, if a court petition is required, to establish the (d)(4)(a) SNT, the process can take weeks. Thus, it is important for personal injury attorneys to engage special needs planning attorneys as early as possible so the trust can be established in a timely manner. If a court is needed to establish the (d)(4)(a) SNT, the petitioning attorney typically asks the court to enter an order establishing the trust and incorporating proposed draft language of the trust into the order by reference, thus avoiding the court having to perform the physical act of signing the trust. Many States will require a brief with the court, showing support for the proposition that the court is authorized to establish the trust under the Social Security Act and under applicable State law, if available. This will often give the judge comfort that he or she is not exceeding judicial authority. If the client has capacity and a parent or grandparent willing to assist, then the trust can be set up by the parent, grandparent or legal guardian. This is commonly called a seed trust after the POMS that authorizes the procedure. POMS SI (B)(1)(f) and (g). In all cases involving minors or adults who lack capacity, the best practice is to seek court approval to transfer the balance of the settlement proceeds (after payment of the Medicare and Medicaid reimbursement and the personal injury attorney s fees) to the (d)(4)(a) SNT. If the settlement involves structured settlement payments, the payments should be made directly to the (d)(4)(a) SNT. This can be done by making the appropriate motion to the court, or including this relief as part of the paperwork seeking approval of the settlement. If the personal injury attorney obtains an award after judgment, he or she may have to petition the court separately for permission to fund the (d)(4)(a) SNT and, if necessary, have the court establish the (d)(4)(a) SNT. If the client has no parent, grandparent or legal guardian, or if the amount of funds to be transferred is too small for a (d)(4)(a) SNT, the personal injury attorney can consider transferring the funds to a Pooled SNT. As noted, the mechanism for participating in a Pooled SNT is simply to sign a joinder agreement with the chosen Pooled SNT. PRACTICE POINTER. For a plaintiff who is 65 years of age or older, it is not possible to establish a (d)(4)(a) SNT due to its age requirement. For these plaintiffs, it is required that SNT alternatives be considered or they join a Pooled SNT. However, it is important to understand that some States may penalize the joining of a Pooled SNT by a person age 65 or older. 18
20 D. Ongoing Administration of a Special Needs Trust Once the SNT is established, the assets held in the trust will not disqualify the plaintiff from his or her public benefits. However, the plaintiff must understand the limitations of an SNT. The hardest thing about this planning is describing the limitations placed on the funds in an SNT. The primary purpose of any SNT is to improve the overall quality of life of the person with a disability. The trustee, in many cases, is asked to perform a balancing act between making distributions that do not violate the "income" or "resource" rules of the applicable benefit program (typically SSI and Medicaid) and providing the beneficiary goods and services so he or she does not have to live at the poverty level. The most difficult balancing task an SNT trustee is required to perform is deciding whether a distribution that will reduce (or even eliminate) a beneficiary's government benefits is in the beneficiary's best interest. For example, a first-party SNT must only be used for the sole benefit of the primary beneficiary during his or her lifetime.it is very difficult to explain to an SNT beneficiary or his or her immediate family that assets in a first-party SNT cannot be used to support a minor child or spouse. Even a simple gift of $100 to a child is forbidden. In addition, another limitation is that the SNT cannot give cash directly to an SNT beneficiary. Under the SSI program, beneficiaries must report all income received each month and lose a dollar of benefit for every dollar of income over $20 a month. This includes distributions from his or her SNT. There are numerous other limitations, so it is prudent that the practitioner understand and guide the plaintiff through these issues before he or she consents to the establishment of a first-party SNT. Plaintiffs must also understand that while there are limitations, an SNT can also have great flexibility. A short list of permissible distributions that will not interfere with public benefits eligibility are: Automobile/van; Accounting services; Acupuncture/acupressure; Appliances (TV, VCR, DVD player, stereo, microwave, stove, refrigerator, washer/dryer); Bottled water or water service; Bus pass/public transportation costs; Camera, film, recorder and tapes, development of film; Clothing; Clubs and club dues (record clubs, book clubs, health clubs, service clubs, zoo, advocacy groups, museums); Computer hardware, software, programs, and Internet service; Conferences; Courses or classes (academic or recreational), including books and supplies; Curtains, blinds, and drapes; Dental work not covered by Medicaid, including anesthesia; Down payment on home or security deposit on apartment; Dry cleaning and/or laundry services; Elective surgery; 19
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High School 21+ (HS21+)
Contact Us
Lynn Neal, ABE Tenured Faculty
Bridget Findley, ABE Instructor
If you've earned high school credits, have work, military or life experience, but have not yet obtained your high school diploma or equivalency, then this program may be the perfect fit for you.
What is HS21+?
- The High School 21+ program is a competency-based high school diploma offered at Bates Technical College.
- Adults ages 21 years or older can earn a high school diploma. An advisor will examine transcripts and knowledge gained from life experience, and work with you to craft an educational plan to fill gaps.
- HS 21+ infuses basic skills classes with more rigorous, high school-level education and training so you can upgrade your skills while working toward a high school credential.
- High School 21+ is geared toward transitioning students into college and career programs that lead to living-wage careers.
Program Overview
- Students are assessed to measure their gaps in education and work readiness. An advisor will create a customized plan of action.
- To receive a diploma, students must demonstrate competency in reading, writing, and math in the context of science, history, government, occupational studies, and digital literacy. Students can demonstrate their knowledge in several ways, including work, life, and military experience; a prior learning portfolio; and high school and college transcripts.
- Students are eligible for the Basic Skills tuition rate of $25 per quarter.
- Bates Technical College issues the diploma.
Get Started
Testing and registration is done on Thursdays at 8:15 a.m. in the Assessment and Testing Center, Room A220, Downtown Campus and Fridays at 9 a.m. in room E307b, Downtown Campus (except for holidays). Follow these steps below.
- Retrieve copies of your official high school transcripts from previous schools; gather documentation of college credits, certifications, work history (WorkSource on 13th and Tacoma Ave. can give you a print-out of your work hours.), and any other documentation or learning activities/trainings you think may count as credit toward your high school diploma.
- Bring your transcripts and a $25 quarterly registration fee to one of our CASAS testing sessions on Thursdays and Fridays.
- For additional questions, contact Lynn Neal, firstname.lastname@example.com, 253.680.7274 or Bridget Findley, email@example.com, 253.680.7272.
Open doors to a brighter future! Transition into higher education and a career that you love. Be an example of success for your family and friends. It's not too late to start. Come see us this week!

subset: commoncrawl


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A warm yellow, like fall light. Created from sustainably gathered Rabbitbrush flowers. This ribbon is a low lustre satin.All the ribbon is approximatly 1/2" to 1" wide. The ribbon comes from India where textile workers are given the end yardage that would otherwise be waste to make ribbon by sewing the legths together into ribbon and offers the workers another source of income. The ribbon is raw edged and can have some changes in materials and the occasional mark through the lengths, but is 100% silk. It makes a beautiful natural wrapping for special packages or wrapping bouquets.
orders are shipped via USPS Standard Post. If you would like to upgrade shipping to receive your order faster, contact me and i can give you details. Orders are shipped within 5 days after payment has been processed.
I accept paypal as well as credit and debit cards for payment.
If there is ever a concern with your order once it arrives, please contact me. I'm happy to help.


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Schönbrunn Palace, Sacher cake and the ring road – there are many reasons to visit Vienna! Our students reveal their favourite places in the current extract from our school magazine.
Last Friday, our students presented culinary delights from all over the world. In today's issue, they are sharing some of the places and sights one simply must visit while staying in Vienna. Why did they choose these places? Read for yourself! 🙂
Do you know one of these places? What is your favourite place in Vienna?


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College News
News Release
Scheer Named Region III's Top Female AthleteAugust 19, 2011
Tompkins Cortland Community College student-athlete Samijo Scheer (Corning East H.S./Corning) has been named the 2010-11 NJCAA Region III Female Athlete of the Year. This is the tenth year the award has been given, and the first time a Tompkins Cortland student has been honored. There are 26 member institutions in Region III.
"Jo is certainly deserving of the Region III Athlete of the Year Award," said Mick McDaniel, Tompkins Cortland Community College's director of athletics and women's soccer coach. "In my many years at the College, I have never seen a student-athlete with the accolades that she's earned over just one year. Jo is an all American in two sports, has excellent grades, and works part-time. In addition, she is one of the nicest young ladies on our campus and that makes it even more gratifying to be celebrating her award."
The 2010-11 year was a special one for Scheer, and she earned All-American honors in two sports. In the fall, she was named the best goalkeeper in the nation after posting six shutouts and goals against average of just over one. In addition to first-team All American, she was also voted to the all-region first team and the Mid-State Athletic Conference all-conference team.
"Samijo is the example of the type of student athletes we are looking for here. She works hard at both academics and athletics and really demonstrates the type of success that can be achieved with a little perseverance," said Brent Doane, the College's softball coach. "As a softball player, she was a pivotal piece in our run to a third-place finish at the national championships and a deserving all American."
In the spring, she took her talents to the softball diamond. While a fixture in the cleanup spot of the batting order, she showed tremendous versatility in the field. She saw time at several positions while earning All-American recognition as an outfielder. She hit .393 with a slugging percentage of .641. She ripped 10 doubles, five home runs, and drove in 30 runs while helping the Panthers win the region championship and take third place in the national tournament. A liberal arts and sciences: general studies major, Scheer was voted second-team softball All American and first-team all region and all conference.
Scheer's sophomore soccer season begins with the Panthers opener on August 27. "We are all very happy that Jo will be back in Panther uniforms this year," said McDaniel, "although I imagine our competition is certainly not as thrilled about it!"


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Introduction to Justinmind Prototyping tool
Justinmind is a prototyping tool that allows you to create unique, interactive and life-like simulations of your web and mobile apps.
With Justinmind, you can easily include your corporate image in your prototypes, export them to HTML for online presentation, and automatically generate specification documentation in a Microsoft Word document.
Do all of this without needing any programming knowledge or creating a single line of code.
Instantaneous Simulations
By clicking on the 'Simulate' button, you can see your prototype in action, and interact with it as if it were the real application or website.
No Code Required
Justinmind is an intuitive tool, and you can drag the components you need from the floating palettes to the work area.
Automatically generated documentation
Generate all the documentation you needin just a few clicks.
Exportable in HTML format
You can export your web or app wireframes or prototypes in a variety of different formats, (HTML, .csv and MS Word docs), so that your customers and users can see how they look, interact with them online and give informed feedback. Avoid rework and improve usability in your apps by incorporating Justinmind from the very beginning of you project.
If you publish your prototypes to your Justinmind online account, your customers can comment directly on your designs, in a collaborative effort. Follow their comments as if they were conversation threads in a forum, and take advantage of their feedback; and remember, if you include this step at the prototyping stage, you can save time in the later development stages.
Here a few tips to help you get started on your Justinmind prototypes
A prototype is a preliminary version, or visual rendering, of a software program, application or website. The purpose of a prototype is to illustrate how the program or application is going to look and behave when development is complete, in order to get a better insight into its capabilities and limitations early on. It may also be referred to as mock-up or wireframe, depending on its level of fidelity.
Read more about the difference between a mockup, a wireframe and a prototype here.
The User Interface is a collection of all the graphical or visual components, commands and behavior within a platform or tool, and is essentially the space where interactions between the user and the prototyping tool occur.
A Screen is a group of visual components gathered into an editing area. It may also be referred to as a Page.
A Functional Scenario is a graph of application components that represent the application's general behavior, such as navigation and processes.
A Comment is a user's written remark that relates to the prototypes that they are viewing.
Getting started with Justinmind
To start using Justinmind, you need to go to the installation folder (or any shortcut you may have chosen to create in the operating system menu/desktop) and double click on the icon.
A start-up image with a loading progress bar displays for a short time, right before the actual application interface is displayed.
If this is the first time you're starting up the application, or if you have not disabled the functionality in the File > Preferences menu, a welcome window displaying shortcuts for common task will appear. This window offers a few options to help you get started with the program:
- Click on the 'x' to close the window and start creating a new prototype
- Launches the process to create a new prototype
- Opens an existing prototype
- Opens a recent prototype. This list contains all the projects that have been recently opened with Justinmind
- A quick tour of the main features of Justinmind
- Opens the Support section with the list of tutorials to learn how to use Justinmind
- Takes you to Justinmind's website


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Whether you operate a furniture import business, an online news outlet with offices overseas, or outsource customer service to an international call center, you will know that efficiently managing international payments is an integral part of your financial planning.
WUSMOnlineFX can help to simplify and streamline the international payments process, potentially helping you to save both time and money.
Using Online FX, Chicago based Extremetech inc. saves $36,336 USD a year on Japanese component imports—just by receiving a better exchange rate than with their bank.
Gastronom delicatessen of London saves £3,096 GBP a year by using Online FX to draw down on a forward contract; savings they re-invest towards their French truffle supplies.
Let us take care of your international payment and foreign exchange needs, so you can spend more time on what is important—managing and expanding your business.
Online FX can help to make your international payments simple, fast, and efficient, by providing you with:
*Bids and forwards are not available through the online platform. Once you have signed up and your account has been activated, please contact us to arrange these services.


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This item is temporarily out of stock. However, we can notify you as soon as this product becomes available.
Thank you
We have received your request and you will be notified as soon as this product becomes available.
In order to keep our prices as low as possible, all CreateForLess order subtotals must be at least $10. This helps us save on labor costs when packing your order so we can extend the savings to you!
Description: EK Sticko Stickers are acid free and photo safe. Great for collecting, invitations, stationery, gift wrapping, parties, scrapbooking and much more! Stained Glass Butterfly. Package contains 17 stickers including different fanciful butterflies, some with transparent sections in their wings. All in rainbow shades of Red, Orange, Yellow, Green, Blue, and Violet with foil accents. Sizes vary from about 1/2 to 2 5/8 inch wing span.
1Orders placed must have a minimum subtotal of $10. More Info.
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text: This year's line up of Peakes Angus sale bulls are looking well. An outstanding line up with various breed leading sires will be represented at this years Annual Bowen Bull Sale 16th July '15 There will be approximately 55 registered rising two year old sires, giving bull buyers plenty choice. All sale bulls will be on displayRead more


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It's time to reverse the national debt trend
When George H. Bush came into office, our national debt was around 5 trillion dollars. The same year there was a tax cut and we started two wars. A decision was made to borrow the money to fight the wars and rebuild the countries. When he left office there was 5 trillion dollars additional debt, making the total national debt around 11 trillion dollars.
The national debt has risen to around 17 trillion dollars under President Obama or around 6 trillion increase (thanks in part to recession). Can our democracy reverse this trend? There was no national debt for the first 150 years after our government was established.
Most of our legislators and members of our executive branch of government are very successful with their personal financial programs, but they are not always successful in group decisions for our country.
No democracy can survive long-term unless it has the courage to tax itself enough to pay expenses.
Fort Oglethorpe needs reform
Not many voters in Fort Oglethorpe are feeling the sunshine. Sunlight makes us feel warm, safe, aware of our surroundings.
The actions of the city council on March 22, nicknamed the March 22 Massacre, cast a shadow over our city.
We feel dismay, confusion, anger, distrust. What happened and why -- the city manager resigned and the interim city manager fired two department heads within minutes.
Explanations offered by the mayor and council who voted for these actions seem weak and petty.
Consider the legal actions taken by city employees, former city employees and citizens of Fort Oglethorpe: charges of numerous charter violations, hostile workplace environment, sexual harassment, Department of Labor hearings over unemployment compensation. These council actions and citizen concerns have attracted negative attention from the Georgia state legislature.
These concerns and the recent actions of this city council do not offer a vision of stability and forward movement to attract new businesses, new residents and economic growth.
Fort Oglethorpe has unlimited growth ahead if placed in the hands of forward-thinking candidates. This is the time for voters to stand together for change.
GERRY DEPKEN, Fort Oglethorpe
Revenue needed to balance budget
Many Americans were amazed when the country ran budget surpluses for the last four years of the Clinton administration, and many more were amazed that the surpluses ended with President Bush's first budget. Now we're trying again to balance revenues and expenditures, with the deficit already cut in half since Bush's last budget, which included the $800 billion Wall Street bailout.
Congressman Chuck Fleischmann in his Oct. 26 guest commentary, "Tax and spend; still the choice", finds the wrong balance. He considers 2011 spending cuts of $2.1 trillion inadequate, and wants to cut Medicare and Medicaid spending next. He calls $620 billion in new revenues in 2013 a "massive" tax increase, and will accept nothing more. Meanwhile Mitt Romney still pays a lower tax rate than people who work a full year to earn as much money as Romney makes in a day.
Federal government revenue has been below 16 percent of GDP for President Obama's entire time in office, a number so low that the last time it happened was when Harry Truman was president. Is it realistic to imagine that we can balance the budget with revenues that are so much lower than they were the last time the budget was balanced?
Lamar Alexander vote applauded
In the snake pit of politics in Washington D.C., it is refreshing when a member of Congress makes a decision based upon the good of the nation as well as the good of his/her constituents. That is exactly what Sen. Lamar Alexander did recently when he voted in the Continuing Resolution to essentially raise the ceiling on the Olmsted Locks and Dam project located in Illinois and Kentucky so that work on the project can continue. Sen. Alexander showed strong fiscal leadership by voting to include the authorization provision to raise the cost-cap (and not to appropriate any actual dollars) on the Olmsted project so as not to risk the loss of 400 American jobs and $160 million in restart costs to taxpayers should the project have shut down.
The Olmsted project, when completed, will return more than $410 million annually in transportation cost-savings and benefits when it is finished, and has a staggering 7.4-to-1 benefit-cost-ratio/return on investment to the nation, as determined by a report approved by Congress.
The Olmsted project is at the top of a list of 24 priority lock and dam projects, with the critically important Chickamauga Lock, located in Chattanooga, behind it on the list at number 3. Delaying work at Olmsted means delaying work at Chickamauga, losing Tennessee jobs, and seeing higher costs for Tennessee consumers.
Sen. Alexander should be lauded for smartly working for the fiscal good of the country and for the state of Tennessee rather than be criticized by those who either don't understand the difference between an authorization and an appropriation, or by those who do and simply wish to voice views as they slither from the pit.
MICHAEL J. TOOHEY, President/CEO, Waterways Council, Inc.
Beware of petty local politics
Citizens of Fort Oglethorpe, you have a right to be concerned. Walker, Hamm nor Kissner stood before the people in Fort Oglethorpe during the debates. All were invited and had the chance to face before the people and chose not to. The good people were well represented by Stinnett, Gray, Crawford and Chastain, who did great jobs during the debate. Now a mailer has been sent out with several deceptions and lies including that Stinnett, Gray and Crawford want to give the Fire Department to Catoosa County. I was at the debate and heard all four candidates express the desires to keep the Fire Department in Fort Oglethorpe. People beware of the dirty politics being played in our city. It's been going on way too long. Get out and vote.
DAVID BETTY, Rossville
Death penalty not worth its cost
David Cook's recent column regarding the problem of drug shortages affecting executions in Tennessee illustrates just why we need to end capital punishment in this country. Not for moral reasons but for economic ones. We have gone so far overboard in terms of the time and resources that it takes to see a case to its conclusion that it is no longer a deterrent to crime. The average time between sentencing and execution is over 15 years. The real problem is that we are not willing to accept the possibility of executing the innocent. No justice system is perfect. The innocent have been executed since long before Jesus Christ. Society has to be willing to accept a minimal number of failures for the overall public good. But the death penalty does society little good without the element of deterrence. Another problem is that we have allowed anti-death penalty judges to redefine what is considered cruel and unusual punishment. That we can't do it because of a shortage of drugs is a joke. Our pharmacies are filled with lethal drugs. The electric chair was a deterrent! Now, the benefit that society derives from capital punishment is just not worth the cost.
State should OK same-sex unions
In reference to the article in your paper "Same sex couples challenge Tennessee marriage laws", I can't help but be surprised that Tennessee is still banning gay marriage. After the Supreme Court struck down the Defense of Marriage Act last year, I was sure that the states would follow suit, yet Tennessee is lagging far behind.
I don't want to say gay rights are on par with the Civil Rights movement, but I think its a fair comparison given that the argument here is over an individual's rights being infringed upon by the government.
I think it is high time Tennessee recognized same sex marriages and extended the same rights and privileges to all human beings. I don't want to be remembered as the state 50 years from now that history books call discriminatory and behind the times. Gays are people just like us "normal" people -- often times better people that heterosexuals. It is ridiculous that they should have to go through so much unnecessary trouble and pain just to have a family and live a happy life.


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Exemplary Patient Experiences, Always.
College of Medical Laboratory Technologists of Ontariowww.cmlto.com
Canadian Society of Medical Laboratory Scienceswww.csmls.org
Ontario Society of Medical Technologistswww.osmt.org
Canadian Blood Serviceswww.bloodservices.ca
Ontario Regional Blood Coordinating Network (ORBCoN )www.transfusionontario.org
To find a community laboratory near you, click on the links below:
CML Healthcare Inc.
Gamma-Dynacare Medical Laboratories
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