Pre-printed contracts – to use … or not

Pre-printed legal contracts and forms are an increasingly popular way to save time and money. They allow you to avoid “re-creating the wheel” by drafting a new contract each time one is necessary. Whether it’s for a real estate purchase or a general business contract, these out-of-the-box forms are enticing… but they come with some drawbacks, too.

Pre-printed forms, such as purchase contracts (the California Association of Realtors’ residential purchase contract is a well-used, pre-printed contract), leases (such as the American Industrial Real Estate Association lease forms, also known as AIREA or AIR CRE forms) and others provide several key advantages.

These forms are usually comprehensive — covering all standard terms encountered in most typical transactions – quick, relatively cheap and non-technical. They allow laypeople, albeit, in many cases, licensed professionals such as Realtors or brokers, to draft legal agreements. Users find it easy to delete provisions that are not applicable or modify to show the parties’ agreement.

However, too often users fail to carefully review the pre-printed sections to know what the contract actually says. It may include terms that were not intended or conflict with the parties’ intent.

People who are charged with completing such forms need to read the document thoroughly several times before completing an agreement for an actual contract.  When presented with a pre-printed form, you should read the entire contract to ensure it correctly reflects the parties’ intent, or ask an attorney to do so.

Reading just the filled-in blanks for key monetary or timing terms may result in unintended consequences. Also, the form user should beware that the party who drafted it may have included clauses favorable to that party. For instance, a broker-drafted form may include payment protections for that party, even though a buyer and seller are the intended actual signing parties to the contract.

Pre-printed forms can be advantageous where transactions are consistent and don’t vary much from a standard set of terms. They can help keep company policies and deal terms consistent.

A master form with alternative provisions for different scenarios can be helpful. They bridge the gap between a pre-printed form and a contract drafted from scratch. Many lawyers use some sort of master form, or can help clients develop one. Clients or their lawyer can then apply the template to different transactions, minimizing cost and maximizing efficiency.

Attorneys want their clients to have enforceable contracts that reflect the parties’ intent. Clients want timely, accurate, efficient and cost-effective contracts. Complex transactions that are not typical of a client’s normal transaction deserve a careful drafting hand — one which is trained to recognize business and legal issues of enforceability and practicality. More standard transactions may be well served by an experienced employee who is versed in the form contract terms, in addition to being careful to match the transaction terms to the contract form.

There is no substitute for the careful review by an attorney experienced in the subject area. However, understanding where and when a pre-printed form is most appropriate — and when to call an attorney — can help a business owner best manage its resources.

Nancy Park is a partner and the Sacramento office managing partner at Best Best & Krieger LLP, where she focuses on real estate transactions, leasing, finance and business contracts for private and public clients. She can be reached at nancy.park@bbklaw.com

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5 ways to derail marketing your commercial real estate vacancy

These days available buildings are in short supply. Unlike our residential colleagues, our commercial real estate market is largely owner-oriented. We are seeing some changes as available spaces are hanging around a bit longer and buyers are offering more boldly.

What follows are five ways you can ensure your vacant building stays vacant — regardless of the seller-slanted market.

Assuming a buyer will simply discount the purchase price to address deferred maintenance

Let’s imagine your roof needs replacing, HVAC units originated during the Clinton administration don’t blow as hard, the exterior needs a swift coat of paint, and the landscape is as overgrown as California’s budget. As a seller, you might opt to forego spending dollars to remedy the issues.

There are three flaws to that approach. First, the prospective buyer will ALWAYS estimate the repairs higher than reality, which creates a wrestling match between buyer and seller as to who pays and how much.

Second, the buyer may not have the cash necessary to perform the fixes. Remember, most buyers finance purchases. If the price is reduced and the buyer uses his cash as a down payment, where is the repair money?

Third, the buyer has a business to run and may not be willing to adopt a “project” of repairing a broken building.

Marketing a building while occupied

At first glance, this may appear to be an owner benefit. After all, the occupant is paying rent while folks are traipsing through. The reality? Tours are tough as arrangements must be made around the tenant’s schedule, which might not jive with the prospect’s.

It’s difficult to see the potential as the space is filled with employees, equipment, inventory and all manner of activity. Another pitfall? If your relationship with the resident has been less than stellar or if the building has some notable shortcomings, don’t expect a glowing review. You may miss the buyer with an immediate need as the space cannot be occupied at the close of escrow.

Not placing the space in “lease-ready” condition

If your goal is to lease your commercial real estate, the premises must be converted into a “lease-ready” condition. What is lease ready? Offices re-painted and carpeted or left for the tenant to choose the flooring – with a board of flooring choices. Warehouse area painted and cleared of all machinery, equipment, and debris. Restrooms, break room, and common areas deep-cleaned. A prospective tenant must be able to walk in and immediately imagine his company occupying the space and not be distracted by the old mini-blinds leftover from the previous tenancy.

Harboring a hidden agenda

Does the occupant of the building have any Rights of First Offer, Rights of First Refusal, Options to Buy, Options to Expand or Contract? Has the current tenant found a place to move? Is the marketing effort simply a nudge to persuade the tenant to renew his lease? Only careful questioning will uncover the secret.

We recently made an offer for a client only to discover the tenant had a right to buy the building. Fortunately, the right was relinquished and our folks got the deal. But, days were wasted while the right was vetted.

Allowing a buyer to know more than the seller knows

A buyer will have a period of time to conduct his due diligence — a fancy way of saying he can walk away if he can’t get financing or dislikes the color of the exterior. Appraisal, enviro reports, title review, building inspection — including roof, air conditioners, plumbing, electrical — and city conversations about zoning, improvements and proposed use will conclude during the buyer’s contingency period.

What will they find? As a seller, you’re not required to know. However, if you are aware of issues and don’t disclose them, you might get a nasty gram from the buyer’s attorney. I counsel sellers to do a bit of pre-work on the building’s condition. This might entail hiring an inspector and budgetary bidding for problems uncovered. Surprises are avoided and sale proceeds are maximized.

Allen C. Buchanan, SIOR is a principal with Lee & Associates Commercial Real Estate Services. He can be reached at 714.564.7104 or abuchanan@lee-associates.com

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How to handle your taxes in a blended family

This is part two of a series of 5 articles discussing the following case hypothetical from the various professional perspectives:

A and B are about to be married. A has two kids from a previous marriage. B has one child from a previous marriage. They plan to have children together. A receives child support from an ex-spouse. A’s mother also lives with them and helps to care for the children. B’s only child works in B’s business and both A and B hope their joint child(ren) will one day join the business as well. A and B have a lot to discuss!

This family situation may not be too unusual but it does create complicated tax issues. It would be wise for the couple to consult with advisers before the wedding to help prepare for issues that are likely to arise.

In this case, a CPA would want to meet with the family’s decision-makers for an initial fact-gathering session. The CPA would then assign homework for them to prepare for a second meeting during which a strategic tax plan would be developed.

The marriage and the blending of the family will impact how tax returns are prepared and the resulting taxes. For instance, questions would be asked about the children to see if they qualify as a dependent on either spouse’s tax return.

To be claimed as a dependent, a child must be the taxpayer’s child, under the age of 19, lived with the taxpayer for more than half of the year, did not provide more than one half of the child’s own support, and not be a qualifying child on someone else’s tax return. In this scenario, it looks like A’s children would meet all of those qualifications. It would be important to know, however, if A’s former spouse was claiming each child as a dependent.

If B’s child is over 19, the child might still be a qualifying child if in school full-time and under age 24. If that doesn’t apply, the child might be considered a qualifying relative if the child lived with the parent all year and the gross income of the child is less than $4,150.

There are a couple of tax credits that may apply to these children if they meet all of the requirements:

Child tax credit: This credit increased to $2,000 from $1,000 per qualifying child for kids under 17 years old. The child must be a dependent of the taxpayer and must have lived with the taxpayer for more than six months of the year. Up to $1,400 of the credit can be refundable for each qualifying child. There are phase-out thresholds on this credit.

Other dependent credit: Dependents who can’t be claimed for the child tax credit may still qualify for the new other dependent credit. This is a nonrefundable credit of up to $500 per qualifying person. These dependents may be dependent children over the age of 17 or other qualifying relatives supported by the parent.

In this case study, the child tax credit may apply to A’s kids while the other dependent credit may apply to B’s child.

A’s kids are younger since her mother helps to care for them. There is a child and dependent care dredit that may apply for their care. Both parents must have earned income and the expenses must be paid so that the parents can work. The expenses can cover household employees to take care of the child, but that employee needs to be paid wages and payroll taxes would need to be withheld. The employee’s name and Social Security Number is required to be reported to the IRS. The credit cannot exceed $8,000 for two children. The credit may be enough to justify giving A’s Mother some wages.

Child support is not taxable but the dollar amount received might affect the support test for the child being a dependent of the taxpayer if it is more than half of the support of the child.

B’s child works in the business. If the amount the child earns is over $12,000, there will have to be an individual tax return prepared for the child. That tax return will then have to be compared to the parent’s tax return to see which return would have the biggest benefit of claiming the child as a dependent.

A & B should carefully consider, then choose whether to file married filing separate tax returns or file a joint return. Normally, a joint return will result in lower tax liability or a bigger refund than two separate returns.

Reasons to file separately would include the fact that each parent wants to keep their tax liability separate, or one spouse has back taxes, student loan payments or child support owed.

Filing separate also has disadvantages such as both being forced to claim standard deductions or itemized deductions as the other taxpayer even if it is not advantageous to them. It also means a higher tax rate than on a joint return and they may not be able to take any tax credits or education expense deductions and may have other limitations.

Couples getting married, especially those with children, should discuss the tax ramifications and the possible unequal economic effect of filing their tax returns well ahead of time to avoid any surprises.

Next week we’ll write about an estate planning attorney’s perspective of this case study.

Related: Merging Family A and Family B: Who gets what?

 

Marcia L. Campbell has worked as a CPA for over 25 years specializing in seniors, trusts, estates, court and trust accountings and probate litigation support. You can reach her at Marcia@MCampbellCPA.com.

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The Taco Bell pop-up hotel in Palm Springs will serve avocado toast, because of course it will

Taco Bell is previewing menu items for its pop-up hotel in Palm Springs, and so far it doesn’t include any exotic taco shells.

Instead, there’s avocado toast, chilaquiles and club sandwiches.

Only a few people will get to experience these exclusives during the four-night run of the pop-up, called The Bell: A Taco Bell Hotel & Resort, in August. Its 70-plus rooms sold out in two minutes when Taco Bell started taking reservations in late June.

The pop-up will be at the V Palm Springs, near the city’s downtown tourist area.

The Irvine-based fast food chain calls the hotel menu “resort inspired.” while it doesn’t sound like typical Taco Bell, it is the work of Executive Chef Rene Pisciotti, the “taco whisperer” behind Nacho Fries.

Although it’s called Avocado Toast-ada, the avocado toast will be on multigrain bread.

Fire! Chip Chilaquiles will feature tomatillo salsa, Mexican crema, queso fresco, pico de gallo and a fried egg.

The Toasted Cheddar Club will feature hand-breaded crispy chicken, jalapeño bacon, avocado and sharp cheddar cheese.

Beverages will include a Baja Blast Birthday Freeze, celebrating the Mountain Dew soft drink launched 15 years ago, and a Horchata-Date Smoothie, which is a take on date milkshakes, a local favorite. Dates are a big crop in the Coachella Valley.

In addition to food, The Bell will have themed decorations throughout, live entertainment, and branded merchandise in the gift shop, which is only for guests with reservations.

While it’s too late to book a room, fans will be able to shop for exclusives and keep track of the pop-up at tacobell.com/the-bell-hotel

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Overwatch League teams will play in home cities for Season 3

After the Overwatch League decided to expand from 12 to 20 teams after its inaugural season, the league used season two as an opportunity to explore home games in three select markets.

The first two weekends, one in Dallas and one in Atlanta, away from the Blizzard Arena in Burbank this season were considered a success and set the groundwork for every team in the league to follow next season.

“Using the success from this year’s homestand, we’re able to fully roll it out to every team and city,” said Los Angeles Gladiators general manager Rob Moore. “It has been validated by the fan response and crowd attendance.”

The season three schedule has not been announced and a host venue for the Gladiators and the Los Angeles Valiant were not officially announced but team is expected to host multiple weekends next year instead of returning to play at the Blizzard Arena, according to Moore.

The Gladiators will host games in the new Los Angeles Stadium, being built in Inglewood on the land bought by Gladiators and L.A. Rams owner Stan Kroenke, in 2021.

Gui-un “Decay” Jang, Lane “Surefour” Roberts and the rest of the Gladiators did not compete in either homestand but will compete against the Valiant, who host the final homestand of the season inside The Novo at L.A. Live, in the latest installment of the “Battle for L.A.” rivalry.

Eight other teams will join the Los Angeles teams for regular season finale August 24-25. There will be four matches a day, autograph signing sessions, and fan activations.

“People really engage with esports matches the same way they do with traditional sports,” Moore said. “They want to buy merchandise, get autographs and see there favorite players in person.”

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Summer basketball: This week’s schedule (July 15-21)

The schedule for boys basketball summer leagues and tournaments in Orange County this week, July 15-21.

Varsity games only.

HIU SUMMER LEAGUE

At Hope International University

Tuesday, July 16

Court A — Esperanza vs. Sonora, 7 p.m.

Court B — Beckman vs. Brea Olinda, 7 p.m.

VALENCIA SUMMER LEAGUE

All games at Valencia High

Monday, July 15

Aztecs vs. Pioneers, 3 p.m.; Heralds vs. S. Warriors, 4:10 p.m.; Tigers vs. Indians, 5:20 p.m.; Raiders vs. T. Warriors, 6:30 p.m.

Wednesday, July 17

Pioneers vs. S. Warriors, 3 p.m.; Tigers B vs. Heralds, 4:10 p.m.; Tigers A vs. Aztecs, 5:20 p.m.; Indians vs. T. Warriors, 6:30 p.m.

BOLSA GRANDE SUMMER LEAGUE

Games at Bolsa Grande High Gym 1 unless noted.

Tuesday, July 16

Katella vs. Pacifica, 1 p.m.; Rancho Alamitos vs. Santiago, 2:10 p.m.; Magnolia vs. Buena Park, 3:20 p.m.; El Modena vs. Garden Grove, 4:30 p.m.; Bolsa Grande vs. La Quinta, 5:40 p.m.; Artesia vs. Calvary, 5:40 p.m. (Gym 2).

Thursday, July 18

Rancho Alamitos vs. Pacifica, 1 p.m.; Magnolia vs. Calvary, 2:10 p.m.; El Modena vs. Artesia, 3:20 p.m.; Buena Park vs. Garden Grove, 4:30 p.m.

 

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Merging Family A and Family B: Who gets what?

This is part one in a series of five columns discussing a hypothetical case from various professional perspectives:

A and B are about to be married. A has two kids from a previous and B has one. They plan to have children together. A receives child support from an ex-spouse. A’s mother also lives with them and helps to care for the children. B’s only child works in B’s business, and both A and B hope their joint child(ren) will one day join the business as well. A and B have a lot to discuss!

Blended marriages have complexities that are not often considered until the wedding bliss has passed and the new reality becomes the norm. Meeting with your advisers before the marriage is a smart approach to mitigating future problems.

Will your existing certified financial planner, certified public accountant and estate planning attorney all understand the dynamics of your new blended marriage and plan for the family members’ best interest, or is it time to find a new team?

Your team will ask questions and think about solutions that you may not have considered. Questions that immediately surface in this case study are:

— Are the individual estates equal in size? Will one member bring more assets to the marriage than the other? If so, how do you address this?

— Is the age of the spouses a consideration in the planning? Is one future spouse considerably older than the other?

— How do you leave a fair legacy for the children who were born before this marriage vs. the children born into the marriage?

— Will the adult child who works in the business continue to work in the business if the parent passes, or will the company be sold? Does the adult child have ownership in the business? What type of business succession planning is in place? Does this planning need to be changed due to the marriage?

— How do you provide liquidity in an estate if the business is the largest asset? What type of life insurance is in place? What type of life insurance needs to be purchased to fill in the liquidity holes to help equalize the estate or offset estate tax?

— If client A were to pass or become incapacitated, would the mother still provide care for the minor children? Does the mother have the means to support herself, or is she dependent on her adult child to support her? Can you claim her on your tax returns? Do you pay her a monthly salary?

While there may be many solutions to the following questions, finding the best solution for the family will take brainstorming, then many discussions to reach the best outcome. A team of advisers will address the topics and solutions, then work in their specialized area on the specific solutions related to their fields.

The CFP can coordinate the professional advisers, ensuring the objectives of the overall financial plan are accomplished. During this process, they will coordinate the life insurance needed to provide for the children or fund the buy-sell agreement. They also can review all beneficiary designations on the existing life insurance policies, retirement accounts and annuities to confirm they align with the planning. They should also run retirement projections based on the current assets to determine if the assets and savings strategies will meet the retirement goals and future objectives of this family.

An attorney will address the premarital agreement, business succession planning and estate planning. This planning may be very complex and take months to complete. B’s exit from the business (especially if it’s unexpected) will have an impact on B’s employees, B’s family, B’s assets, and tax obligations. Establishing a method of transferring control of your business is a crucial part of your business plan and estate plan.

A CPA helps individuals, businesses, and other organizations plan and reach their financial goals. CPAs are well-respected strategic business advisors and decision-makers. They act as consultants on many issues, including taxes and accounting and will address the pros and cons of decisions that will impact your income tax obligations.

An executive coach can help you with the “mindset” issues and teach you and your family strong communication skills. They can also help you to learn in a systematic way how to evaluate and update your current business strategic plan and exit strategy. A coach will help you to turn your strategic plan and exit strategy into a plan of action that can be easily broken down and applied at every level of your organization. Your company’s divisions, departments, and key areas of responsibility will be aligned and working together to meet your goals and objectives.

Over the next month, our writers (two CPAs, an estate planning attorney, and an executive coach) will discuss this case study and the solutions specifically related to their fields. Stay tuned.

Teri Parker CFP® is a vice president for CAPTRUST Financial Advisors. She has practiced in the field of financial planning and investment management since 2000. Contact her via email at teri.parker@captrustadvisors.com

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Summer basketball: This week’s schedule (July 8-14)

The schedule for boys basketball summer leagues and tournaments in Orange County this week, July 8-14.

Varsity games only.

GODINEZ/CENTURY SUMMER LEAGUE

Monday, July 8

At Segerstrom — Edison vs. Santa Ana Valley, 4 p.m.; Corona del Mar vs. Tustin, 5 p.m.; Irvine vs. Laguna Beach, 6 p.m.; Segerstrom vs. Santiago, 7 p.m.

At Century — Century vs. Santa Ana, 5 p.m.; Northwood vs. Costa Mesa, 6 p.m.; Saddleback vs. Godinez, 7 p.m.

HIU SUMMER LEAGUE

At Hope International University

Tuesday, July 9

Court A — El Dorado vs. Beckman, 5:45 p.m.; Esperanza vs. Beckman, 7 p.m.

Court B — Whittier Christian vs. Sonora, 5:45 p.m.; Brea Olinda vs. Tustin, 7 p.m.

Thursday, July 11

Court A — El Dorado vs. Sonora, 5:45 p.m.; Whittier Christian vs. Brea Olinda, 7 p.m.

Court B — Esperanza vs. Tustin, 5:45 p.m.; Beckman vs. Tustin, 7 p.m.

MARINA SUMMER LEAGUE

All games at Marina High

Monday, July 8

Westminster vs. Dominguez, 12:20 p.m.; Fountain Valley vs. Trabuco Hills, 1:30 p.m.; Kennedy vs. Woodbridge, 2:40 p.m.; La Habra vs. Downey, 3:50 p.m.; Tustin vs. Millikan, 5 p.m.; Foothill vs. Mayfair, 6:10 p.m.; Edison vs. Long Beach Wilson, 7:20 p.m.; Sunny Hills vs. Cypress, 8:30 p.m.

Wednesday, July 10

Marina vs. Mayfair, 12:20 p.m.; Westminster vs. Cypress, 1:30 p.m.; Long Beach Wilson vs. Downey, 2:40 p.m.; Cerritos vs. Woodbridge, 3:50 p.m.; Fountain Valley vs. Kennedy, 5 p.m.; Foothill vs. Millikan, 6:10 p.m.; La Habra vs. Edison, 7:20 p.m.; Lakewood vs. Huntington Beach, 8:30 p.m.

VALENCIA SUMMER LEAGUE

All games at Valencia High

Monday, July 8

Aztecs vs. Raiders, 3:10 p.m.; Mustangs B vs. Pioneers, 4:20 p.m.; Tigers vs. Mustangs A, 5:30 p.m.; S. Warriors vs. Indians, 6:40 p.m.; Heralds vs. T. Warriors, 7:50 p.m.

Wednesday, July 10

Tillers vs. Raiders, 2 p.m.; Mariners vs. Pioneers, 3:10 p.m.; Patriots vs. Aztecs, 4:20 p.m.; Indians vs. Heralds, 5:30 p.m.; Lancers vs. Mustangs A, 6:40 p.m.; Tigers vs. Mustangs B, 7:50 p.m.; T. Warriors vs. S. Warriors, 9 p.m.

BOLSA GRANDE SUMMER LEAGUE

Games at Bolsa Grande High Gym 1 unless noted.

Tuesday, July 9

Pacifica vs. Calvary, 1 p.m.; Rancho Alamitos vs. Garden Grove, 2:10 p.m.; Magnolia vs. El Modena, 3:20 p.m.; Katella vs. Buena Park, 4:30 p.m.; Bolsa Grande vs. Estancia, 5:40 p.m.; La Quinta vs. Artesia, 5:40 p.m. (Gym 2).

Thursday, July 11

Bolsa Grande vs. Pacifica, 1 p.m.; Rancho Alamitos vs. La Quinta, 2:10 p.m.; Artesia vs. Buena Park, 3:20 p.m.; Calvary vs. El Modena, 4:30 p.m.; Katella vs. Santiago, 5:40 p.m.; Estancia vs. Garden Grove, 5:40 p.m. (Gym 2).

 

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Comfort planning: Tips on how to prevent strangers from taking over if you’re incapacitated

I was at a meeting with a client and her attorney when the lawyer asked the client, “What do you absolutely need to do for your estate planning?” The client shrugged her shoulders and looked puzzled. The attorney said, “Absolutely nothing. You will no longer be here!”

The attorney’s macabre joke was only partially true. A comprehensive estate plan can include instructions that will impact your well-being while you are living, during a long recovery, or at the end of life. I call this “comfort planning.”

None of us wants to talk about our eventual deterioration and demise. We often use humor and stories to help our clients open unpleasant dialogue with their family members and to encourage our clients to seek legal advice.

One in three adults over age 50 will die within 12 months of experiencing a hip fracture, and 2.8 million seniors will report to the emergency room this year due to a fall. Here are three true stories of seniors who fell and how comfort planning could have helped them.

Utilize all available benefits

Don and his wife Gail worked hard, saved to have a modest nest egg and paid off their small mortgage before retiring. Gail fell last year and broke her hip, and her health quickly deteriorated.

After the Medicare benefits suddenly expired, Don brought Gail home to care for her himself. Social Services found his care was inadequate, intervened, and demanded Don pay for a facility that cost over $6,000 a month.

Don estimates their life savings will be gone within 18 months. Don has cut back on necessities, including food. Not having Gail home to care for him has caused his health also to decline.

Don and Gail did not know Medicaid (called Medi-Cal in California) includes an entitlement program for long-term care, and it is not just for the poor. Don and Gail may qualify for Medicaid benefits so Gail can stay in a more comfortable nursing home, and Don can still have funds for his care and savings for the future. Had they discussed planning with an attorney previously, they could have retained even more of their savings.

Do not give up your rights

After traveling the world several times over, Judy, a successful photographer, happily became a homebody in her retirement. Her neighbors knew her as kind and a little forgetful. She fell and broke her hip and suffered a concussion. While in the hospital, a fiduciary, whom she had never met, went to court and had herself named Judy’s conservator.

Her neighbors visited Judy and found that, although she had substantial resources and could afford care at home, she was in a sub-par nursing facility. The neighbors complained that the people living in Judy’s home (who happened to be related to the fiduciary) had “trashed” her house and thrown most of Judy’s life’s work in a dumpster.

Had Judy discussed with her attorney the different types of power of attorneys and had she chosen a friend or family member to be in charge of her affairs in the event she became incapacitated, a stranger would not have been named as her conservator. Judy probably would have recovered comfortably in her own home with all of her belongings and savings intact.

Reduce unnecessary pain

Delores fell and suffered from a broken hip and complications from diabetes and an infected port catheter. In the waiting room of the hospital, her grandchildren were calling family members exclaiming, “They want to kill grandma!”

The grandchildren did not understand the doctor wanted to talk with the family about a DNR (Do Not Resuscitate) order. A DNR order allows you to choose whether you want CPR in an emergency and can sometimes spare a patient unnecessary pain.

Delores’ small chest was severely bruised from the previous resuscitations, and she was noticeably suffering. She had not discussed her medical wishes with her family and had not prepared a medical directive that could have included a DNR order.

Had she done “comfort” planning, her medical directive could have encompassed anything to soothe and relieve her suffering. Her instructions could have included limiting medical testing and procedures; dietary restrictions and food likes/dislikes; whom she would like to visit with and when; spiritual and emotional counseling; and medicating pain, anxiety, nausea, or constipation.

What do these three stories have in common? At some point, others had to make decisions on behalf of the person who did not have comfort planning in place. While we cannot eliminate the risk that we will eventually suffer from an injury or grave illness, discussing our wishes with family and friends and paying for relatively inexpensive planning can help ensure we subsequently receive the best care possible.

Michelle Herting, CPA, AEP, specializes in estate and trust taxes and trustee support, and she performs valuations for estates and gifts. She recently celebrated her 30th tax season. Contact her via email at michelle@yourowncpa.com.

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Summer basketball: This week’s schedule (July 1-7)

The schedule for boys basketball summer leagues and tournaments in Orange County this week, July 1-7.

Varsity games only

GODINEZ/CENTURY SUMMER LEAGUE

Monday, July 1

At Segerstrom — Edison vs. Saddleback, 4 p.m.; Santa Ana Valley vs. Corona del Mar, 5 p.m.; Santa Ana vs. Tustin, 6 p.m.; Segerstrom vs. Laguna Beach, 7 p.m.

At Century — Capistrano Valley Christian vs. Godinez, 4 p.m.; Irvine vs. Costa Mesa, 5 p.m.; Santiago vs. Northwood, 6 p.m.; Century vs. Godinez, 7 p.m.

HIU SUMMER LEAGUE

At Hope International University

Tuesday, July 2

Court A — Esperanza vs. Brea Olinda, 5:45 p.m.; Esperanza vs. El Dorado, 7 p.m.

Court B — Sonora vs. Beckman, 5:45 p.m.; Whittier Christian vs. Tustin, 7 p.m.

MARINA SUMMER LEAGUE

All games at Marina High

Monday, July 1

Marina vs. Cypress, 12:20 p.m.; Downey vs. Westminster, 1:30 p.m.; Trabuco Hills vs. Woodbridge, 2:40 p.m.; Los Alamitos vs. Dominguez, 3:50 p.m.; Millikan vs. Mayfair, 5 p.m.; Fountain Valley vs. Foothill, 6:10 p.m.; La Habra vs. Corona del Mar, 7:20 p.m.; Long Beach Wilson vs. Kennedy, 8:30 p.m.

Wednesday, July 3

Marina vs. Downey, 12:20 p.m.; Cypress vs. Los Alamitos, 1:30 p.m.; Huntington Beach vs. Kennedy, 2:40 p.m.; Westminster vs. Cerritos, 3:50 p.m.; Woodbridge vs. Lakeland, 5 p.m.; Fountain Valley vs. Millikan, 6:10 p.m.; La Habra vs. Foothill, 7:20 p.m.; Mayfair vs. Long Beach Wilson, 8:30 p.m.

VALENCIA SUMMER LEAGUE

All games at Valencia High

Monday, July 1

Aztecs vs. Indians, 2 p.m.; Mustangs A vs. Saxons, 3:10 p.m.; Mustangs B vs. Heralds, 4:20 p.m.; Pioneers vs. Raiders, 5:30 p.m.; Tigers A vs. S. Warriors, 6:40 p.m.; Tigers B vs. T. Warriros, 7:50 p.m.

Wednesday, July 3

Aztecs vs. Tillers, 2 p.m.; Mustangs A vs. Indians, 3:10 p.m.; Mustangs B vs. S. Warriors, 4:20 p.m.; Raiders vs. Heralds, 5:30 p.m.; Tigers A vs. Lancers, 6:40 p.m.; Tigers B vs. Saxons, 7:50 p.m.; Pioneers vs. T. Warriors, 9 p.m.

DANA HILLS AND SAN JUAN HILLS SUMMER LEAGUE

Tuesday, July 2

At Dana Hills — Mission Viejo vs. Laguna Hills, 4:30 p.m.; Trabuco Hills vs. JSerra, 5:40 p.m.; Dana Hills vs. University, 6:50 p.m.

At San Juan Hills — Capistrano Valley I vs. Servite, 4:30 p.m.; Capistrano Valley II vs. San Clemente, 5:40 p.m.; San Juan Hills vs. Aliso Niguel, 6:50 p.m.

BOLSA GRANDE SUMMER LEAGUE

Games at Bolsa Grande High Gym 1 unless noted.

Tuesday, July 2

La Quinta vs. Garden Grove, 1 p.m.; Pacifica vs. Artesia, 2:10 p.m.; Rancho Alamitos vs. Buena Park, 3:20 p.m.; Katella vs. Estancia, 4:30 p.m.; Santiago vs. Calvary, 5:40 p.m.; Bolsa Grande vs. El Modena, 5:40 p.m. (Gym 2).

BOLSA GRANDE SUMMER JAM

Wednesday, July 3

Main gym — Valley Christian vs. El Modena, 2:30 p.m.; San Pedro vs. Whitney, 3:45 p.m.; La Quinta vs. Laguna Hills, 5 p.m.; Pacifica vs. Newport Harbor, 6:15 p.m.; Rolling Hills Prep vs. Lakewood, 7:30 p.m.

Gym 2 — La Quinta vs. San Pedro, 2:30 p.m.; Estancia vs. Oxford Academy, 3:45 p.m.; Valley Christian vs. Sunny Hills, 5 p.m.; Bolsa Grande vs. South El Monte, 6:15 p.m.; Sunny Hills vs. Santiago, 7:30 p.m.

Friday, July 5

Main gym — Laguna Hills vs. Whitney, 2:30 p.m.; South El Monte vs. Estancia, 3:45 p.m.; El Modena vs. Sunny Hills, 5 p.m.; South El Monte vs. Oxford Academy, 6:15 p.m.; Lakewood vs. Newport Harbor, 7:30 p.m.

Gym 2 — Santiago vs. Santa Fe, 2:30 p.m.; Bolsa Grande vs. Oxford Academy, 3:45 p.m.; La Quinta vs. Whitney, 5 p.m.; Valley Christian vs. Laguna Hills, 6:15 p.m.; Rolling Hills Prep vs. Pacifica, 7:30 p.m.

Saturday, July 6

Main gym — El Modena vs. Santiago, noon; San Pedro vs. Pacifica, 1:15 p.m.; Lakewood vs. Santiago, 2:30 p.m.; Bolsa Grande vs. Whitney, 3:45 p.m.; Newport Harbor vs. Estancia, 5 p.m.; Rolling Hills Prep vs. Valley Christian, 6:15 p.m.

Gym 2 — Laguna Hills vs. Oxford Academy, noon; Bolsa Grande vs. Estancia, 1:15 p.m.; Newport Harbor vs. El Modena, 2:30 p.m.; Rolling Hills Prep vs. Sunny Hills, 3:45 p.m.; Lakewood vs. Pacifica, 5 p.m.; South El Monte vs. La Quinta, 6:15 p.m.

 

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