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We Stand in Solidarity During These Difficult Times

A message from our Managing Partner, Vincent J. Russo, Esq.

We cannot sit on the sidelines when facing the systemic racism that exists in our country.  We cannot remain silent following the killings of George Floyd, Ahmaud Arbery, Breonna Taylor, Tony McDade, Rayshard Brooks, and too many others.  Justice must prevail.

The Russo Law Group pledges to be an ally and advocate for equality and inclusion.  We stand with all the peaceful protestors who are speaking out against racism and injustice.  We believe in diversity, inclusion, kindness, and love.  And we believe that Black Lives Matter.

We are committed to serving all of our clients to the best of our ability, regardless of who you are.  Racism and discrimination—in particular against people of color—have no place in our society, and are fundamentally incompatible with our values.

Change will not come easily, but together, with open minds and open hearts, we must keep working to ensure that every human being is treated with dignity and respect, and given an equal opportunity to prosper and be happy.

In solidarity with you,

Russo Law Group, P.C.

 

There is a lot of confusion regarding what happens when inherited assets are sold. Let’s clear up the confusion as to the tax treatment of inherited assets by way of an example.

An Example of How Inherited Assets are Taxed in NY

Sheila owns her house worth $500,000, a brokerage account worth $300,000, and an IRA worth 200,000 for a total estate of $1,000,000. She has one daughter named Cindy.

The first question is: Is there an estate tax to be paid on the inherited assets?

The good news is that the answer is NO.

Estates under $5,850,000 in NY are not subject to estate tax and the federal exemption is $11,580,000.

The second question is: Now, what happens if Cindy sells the house?

Her mother paid $200,000 for the house which is now worth $500,000. Here the basis in the house steps up to the date of death value and hence if the house is sold for $500,000, there are no capital gains taxes.

The third question: What about the brokerage account?

It’s the same situation. If it was worth $300,000 but the cost basis was $100,000 – there would be a step-up in basis to $300,000 and if later sold for $400,000 – capital gains taxes would only be $100,000.

Lastly, any money coming out of a traditional IRA is subject to income tax.

So, the step-up in basis can save capital gains taxes – a good thing.

As always, we are here to help. Should you have any questions, please do not hesitate to reach out to us.

The Paycheck Protection Program

Frequently Asked Questions

By: Vincent J. Russo

Russo Law Group, PC

(www.vjrussolaw.com)

Dated: April 6, 2020 (update)

 

There are so many small businesses desperately seeking information on how they can get assistance from the Federal Government. 

Please be aware that the federal government is still in the process of implementing the program and the information below is our understanding of the Paycheck Protection Program. 

There are several areas where there is a lack of clarity which are noted in this FAQ.

Please make sure that you speak to your professional advisors prior to filing for the Paycheck Protection Program (PPP) Loans.

 


Facebook Live Event on Thursday, April 8th at 2 pm

How Can the Paycheck Protection Plan Help Me?

Presented by Vincent J. Russo

Register in advance for this meeting on Zoom, click here.
After registering, you will receive a confirmation email containing information about joining the meeting.

Or you can join through Facebook Live.


 

What loan options are available to my business under the CARES Act?

There are two major loan programs included in the CARES Act for employers with less than 500 employees.

 

One is the Paycheck Protection Program (PPP), which allows for loans up to $10 million that can be forgiven tax-free if employers meet certain employee retention requirements.  This program has been funded with $349 Billion Dollars.

 

The CARES Act also infused an additional $10 billion into the Small Business Administration’s Economic Injury Disaster Loan (EIDL) program, which will allow for faster delivery of the low-interest, long-term emergency loans always available through the SBA during a crisis. These loans are capped at $2 million each.

 

 

What is the Paycheck Protection Program (PPP) about?

The PPP Loan provides cash-flow assistance through 100 percent federally guaranteed loans to employers who maintain their payroll during this emergency.

 

If employers maintain their payroll, the loans would be forgiven, which would help workers remain employed, as well as help affected small businesses and our economy snap-back quicker after the crisis.

PPP has a host of attractive features, such as forgiveness of up to 8 weeks of payroll based on employee retention and salary levels, no SBA fees, and six months of deferral. All loan terms will be the same for everyone.

 

The small business had to be in operation on February 15, 2020 and have employees for whom it paid salaries and payroll taxes.

 

The Loans are available through June 30, 2020.

 

Who is eligible for the PPP Loan?

You are eligible for a loan if you are a business that employs 500 employees or fewer, or if your business is in an industry that has an employee-based size standard through SBA is higher than 500 employees.

 

Businesses include 501(c)(3) non-profits, 501(c)19 veteran’s organizations, Tribal business concerns, sole proprietorships, self-employed individuals, and independent contractors.

 

If I am a sole Proprietor, Independent Contractor or Self-Employed, am I eligible for the PPP?

Yes. Sole proprietors, independent contractors, and self-employed individuals are all eligible for the Paycheck Protection Program.

 

When can I apply?

  • Starting April 3, 2020, small businesses and sole proprietorships can apply for and receive loans to cover their payroll and other certain expenses through existing SBA lenders.
  • Starting April 10, 2020, independent contractors and self-employed individuals can apply for and receive loans to cover their payroll and other certain expenses through existing SBA lenders.
  • Other regulated lenders will be available to make these loans as soon as they are approved and enrolled in the program.

 

Where can I apply for the Paycheck Protection Program?

You can apply for the Paycheck Protection Program (PPP) at any lending institution that is approved to participate in the program through the existing U.S. Small Business Administration (SBA) 7(a) lending program or through any federally insured depository institution, federally insured credit union, and Farm Credit System institution that is participating.

 

Other regulated lenders will be available to make these loans once they are approved and enrolled in the programs. by the Department of Treasury.

 

This could be the bank you already use, or a nearby bank. There are thousands of banks that already participate in the SBA’s lending programs, including numerous community banks.

 

You do not have to visit any government institution to apply for the program.

 

What do I need to apply?

You will need to complete the Paycheck Protection Program loan application which can be found at www.SBA.gov and submit the application with the required documentation to an approved lender that is available to process your application by June 30, 2020.

 

How do I begin the PPP loan application process?
You can apply at any FDIC bank or credit union, but contacting your current banker or lender first is recommended.

 

You will need to provide your lender with payroll documentation, such as your payroll processor records, payroll tax filings, or Form 1099- MISC, or income and expenses from a sole proprietorship. For borrowers that do not have any such documentation, the borrower will need to provide other supporting documentation, such as bank records, sufficient to demonstrate the qualifying payroll amount.

 

When is the application deadline for the Paycheck Protection Program?

Applicants must apply for the PPP loan by June 30, 2020. Although the program is open until June 30, 2020, you are encouraged to apply as quickly as you can because there is a funding cap and lenders need time to process your loan.  You can only take one loan under this program.

 

What do I need to certify on the loan application?

As part of your application, you need to certify in good faith that:

  • Current economic uncertainty makes the loan necessary to support your ongoing operations.
  • The funds will be used to retain workers and maintain payroll or to make mortgage, lease, and utility payments.
  • You have not and will not receive another loan under this program.
  • You will provide to the lender documentation that verifies the number of full-time equivalent employees on payroll and the dollar amounts of payroll costs, covered mortgage interest payments, covered rent payments, and covered utilities for the eight weeks after getting this loan.
  • Loan forgiveness will be provided for the sum of documented payroll costs, covered mortgage interest payments, covered rent payments, and covered utilities. Due to likely high subscription, it is anticipated that not more than 25% of the forgiven amount may be for non-payroll costs.
  • All the information you provided in your application and in all supporting documents and forms is true and accurate. Knowingly making a false statement to get a loan under this program is punishable by law.
  • You acknowledge that the lender will calculate the eligible loan amount using the tax documents you submitted. You affirm that the tax documents are identical to those you submitted to the IRS. And you also understand, acknowledge, and agree that the lender can share the tax information with the SBA’s authorized representatives, including authorized representatives of the SBA Office of Inspector General, for the purpose of compliance with SBA Loan Program Requirements and all SBA reviews.

 

What is the maximum amount I can borrow?

The amount any small business is eligible to borrow is 2.5 times an employer’s average monthly payroll costs (subject to a $10 million cap).

 

Payroll costs are the sum of any compensation with respect to employees, including salary, wages, commission, cash tips, vacation payments, leave payments, healthcare benefits, retirement benefits, and state and local taxes on employee compensation.

 

It is not clear what is the period for determining payroll costs.  Whether it should be calendar year 2019, April 1, 2019 through March 31, 2020, or some other annual period prior to June 30, 2020.   

You should be prepared to provide the lender with documentation for calendar year 2019 and for the period January 1, 2020 to March 31, 2020.

 

It is our understanding the FICA taxes for the months of February and March of 2020 are excluded as part of the payroll costs, even though there is a belief this position should only apply to the forgiveness amount.

 

Eligible payroll costs of an employee are capped at $100,000 per year.

 

Independent contractor payments are not included in payroll costs when calculating the size of a business’s PPP loan.

 

For a sole proprietor or independent contractor: wages, commissions, income, or net earnings from self-employment, capped at $100,000 on an annualized basis for each employee.

 

Does the PPP cover Paid Sick Leave?

Yes, the PPP covers payroll costs, which include employee benefits such as costs for parental, family, medical, or sick leave. However, it is worth noting that the CARES Act expressly excludes qualified sick and family leave wages for which a credit is allowed under sections 7001 and 7003 of the Families First Coronavirus Response Act (FFCRA) (Public Law 116–127).

 

What can I use the proceeds of the PPP loan for?
This amount is intended to cover 8 weeks of payroll costs and any additional amounts for making payments towards debt obligations.

 

During the covered period, the loan proceeds should be used for payroll costs, group health care benefits, salaries, commissions, or similar compensations, payments of interest on mortgage obligations (not principal), rent, utilities, and interest on any other debt obligation that was incurred before the covered period. No more than 25% of the proceeds should be allocated to non-payroll costs.

 

How can I use the money such that the loan will be forgiven?

The amount of principal that may be forgiven is equal to the sum of expenses for payroll, and existing interest payments on mortgages, rent payments, leases, and utility service agreements.

Payroll costs include employee salaries (up to an annual rate of pay of $100,000), paid sick or medical leave, and group health insurance premiums.

 

 

What is the covered period of the loan?

The covered period during which expenses can be forgiven is eight weeks from the date of the loan (the origination date).

 

When can the loan be forgiven?

The loan can be forgiven at the end of the 8-week period after you take out the loan.

 

How can I request loan forgiveness?

You can submit a request to the lender that is servicing the loan. The request will include documents that verify the number of full-time equivalent employees and pay rates, as well as the payments on eligible mortgage, lease, and utility obligations. You must certify that the documents are true and that you used the forgiveness amount to keep employees and make eligible mortgage interest, rent, and utility payments. The lender must make a decision on the forgiveness within 60 days.

 

How much of my loan will be forgiven?

The purpose of the Paycheck Protection Program is to help you retain your employees, at their current base pay.

 

If you keep all of your employees, the entirety of the loan will be forgiven.

You will owe money when your loan is due if you use the loan amount for anything other than payroll costs, mortgage interest, rent, and utilities payments over the 8 weeks after getting the loan. Due to likely high subscription, it is anticipated that not more than 25% of the forgiven amount may be for non-payroll costs.

 

Further, you will owe money if you do not maintain your staff and payroll.

  • Number of Staff: Your loan forgiveness will be reduced if you decrease your full-time employee headcount.
  • Level of Payroll: Your loan forgiveness will also be reduced if you decrease salaries and wages by more than 25% for any employee that made less than $100,000 annualized in 2019.
  • Re-Hiring: If you have already laid off some employees, you can still be forgiven for the full amount of your payroll cost if you rehire your employees by June 30, 2020.

 

Please note that there are specific and technical calculations included in this section of the law, and you should not rely on this description to determine whether to keep employees, reduce employee wages or to determine your eligibility for loan forgiveness. 

 

 

Am I responsible for interest on the forgiven loan amount?

No, if the full principal of the PPP loan is forgiven, the borrower is not responsible for the interest accrued in the 8-week covered period.

 

The remainder of the loan that is not forgiven will operate according to the loan terms agreed upon by you and the lender.

 

What are the terms of the loan amount that is not forgiven?

Your loan is due within two (2) years with a one hundred (100) percent loan guarantee by the SBA.

 

You will not have to pay any fees on the loan. No collateral or personal guarantee is required.

However, if the proceeds are used for fraudulent purposes, the U.S. government will pursue criminal charges against you.

 

There are no prepayment penalties or fees.

Loan payments will be deferred for six months but interest will continue to accrue over this period.

 

What is my interest rate on the loan amount that is not forgiven?

The interest rate is fixed at one (1) percent from the commencement of the loan, but payments do not commence until after six months from the date of the loan.

 

I took out a bridge loan through my state, am I eligible to apply for the Paycheck Protection Program?

Yes, you can take out a state bridge loan and are still be eligible for the PPP loan.

 

Can I Apply for the PPPs Loan and the Payroll Tax Credit?

There is a payroll tax credit of up to 50% of qualified wages for certain businesses whose operations have been fully or partially suspended by a government order or whose gross receipts in a quarter have fallen by at least half compared to a similar quarter the year before.

Your business cannot receive both the Employee Retention Payroll Tax Credit and a Paycheck Protection Program Loan, so if you are considering both make sure you consult with your legal or financial advisor.

 

If I have applied for, or received an Economic Injury Disaster Loan (EIDL) related to COVID- 19 before the Paycheck Protection Program became available, will I be able to refinance into a PPP loan?

Yes. If you received an EIDL loan related to COVID-19 between January 31, 2020 and the date at which the PPP becomes available, you would be able to refinance the EIDL into the PPP for loan forgiveness purposes.

However, you may not take out an EIDL and a PPP for the same purposes. Remaining portions of the EIDL, for purposes other than those laid out in loan forgiveness terms for a PPP loan, would remain a loan.

If you took advantage of an emergency EIDL grant award of up to $10,000, that amount would be subtracted from the amount forgiven under PPP.

 

Additional Resources:

 

 

NOTE: The above is merely informational and not legal advice.  Future changes in law or the implementation of the Paycheck Protection Plan may render the above information inaccurate. Please make sure that you speak to your professional advisors prior to filing for the Paycheck Protection Program (PPP) Loans.

 

 

 

As the managing partner of Russo Law Group, I am writing to you today because we take the health and well-being of the people who make up our beloved Long Island community very personally. We are saddened and concerned by what is currently happening within our community due to the Coronavirus (COVID-19), and we want to do our part to offer resources, guidance, and help to those who need it.

Daily Check-in with Vincent

Please join me every day at 9:30 a.m. EST on Facebook, Instagram, and LinkedIn for my quick “Daily Check-in with Vincent.”

During this “check-in” I will provide relevant information to help keep people up-to-date as it pertains to our areas of expertise: elder law, estate planning, and special needs planning during this pandemic.

I will also provide you with my tip of the day and even a short clip of a relevant rock song (likely the Beatles).

Facebook Live

As we continue our dedication of providing peace of mind to you and your family in these uncertain and stressful times, I will also be hosting a Facebook Live on Tuesday, March 31st at 1 p.m. EST to answer any questions you may have as COVID-19 continues to affect our lives and the lives of our loved ones.

During this session, I will keep you informed about what you need to know including topics such as:

  • How to make healthcare decisions for a loved one
  • How to navigate through this time of financial crisis
  • How to use trusts and LLCs to protect your assets
  • Know what benefits you are entitled to if you lose your job
  • Coping with financial and legal matters while successfully surviving the pandemic and more.

We also want to let you know that we are now offering “virtual appointments” and have staff available for the supervision and execution of legal documents.

The statistics we read about daily are staggering and can feel daunting, but if we are all prepared, we can take comfort in knowing that our loved ones are taken care of well after we are gone. This is an uncertain time, but if we band together, we will persevere and come through stronger than ever before.

Vincent with book

I am excited to announce the release of an updated and expanded edition of my book, New York Elder Law and Special Needs Practice, which, much to my delight, has been and continues to be a working tool for many elder law and special needs practitioners. The new edition addresses the planning needs of everyone with special needs, regardless of age. It also takes into account recent changes to the law, including the Tax Cuts and Jobs Act of 2017.

The 2019 edition, consisting of 1,577 pages, covers all of the following topics: health care decision making, guardianship, social security benefits including Supplemental Security Income, Medicare options, Medicaid coverage and eligibility planning, Veteran benefits, and special needs planning (including First Party Special Needs and Third Party Supplemental Needs Trusts). Marvin Rachlin and I made every effort to write this treatise in a user-friendly manner so that it can serve as a handy reference guide rather than a bookshelf adornment.

In the ever-changing world of special needs planning and elder law, it is difficult to keep a book of this nature up-to-date. Many people deserve thanks for bringing this project to fruition, starting with my dear friend Marvin Rachlin, who passed away in July of 2018. Without Marvin’s inspiration and leadership, this treatise would not exist.

I would also like to thank my legal assistant, Janet Corsetti, for her diligence and thoroughness in helping us update the book. In addition, I would like to thank the following partners, attorneys and staff at Russo Law Group, P.C. for all of their assistance, research, and availability: my partners, Eric J. Einhart, Esq.; Marie Elena Puma, Esq.; Frank L. Buquicchio, Esq.; Kim N. Christian, Esq.; and Deanna M. Eble, Esq.; my associates, Joshua R. Berzak, Esq. and Lauren E. Soule, Esq.; and my legal assistants Michelle Y. Byrd and Joanna A. Perez. A very special thank you to Elena Hyman Renner, Melissa Stull, and Suzanne Milliman at West for their guidance and supervision.

Finally, I would like to thank the Elder Law and Special Needs Bar for keeping us on our toes. We welcome your continuing support and input for future editions.

For more information about New York Elder Law and Special Needs Practice, 2019 Edition, and how to order a copy, click the button below.

 
 
 
 

John Smith, who has dementia, need nursing home care at $160,000 per year.

His two children, Chris and Danielle, have no access to his bank checking account and his other assets because there is no Durable power of attorney in place.

He owns a two-family home which his daughter lives with him the past five years.

He also has liquid assets of approximately $500,000.

 

So, the children are not able to do the following:

  1. Privately pay for his nursing home care until they can qualify him for Medicaid.
  2. Implement Medicaid planning to access Medicaid to pay the nursing home bill while preserving their father’s assets to supplement his care and pay for extras.
  3. Under the Medicaid rules, the house can be transferred to the daughter without a Medicaid transfer penalty and some of the liquid assets can be protected thru a partial gift / promissory note strategy.

 

The problem is that it will take several months before the children are appointed guardians which will cost their father – 4 months of private pay to the nursing home -$53,333 based on my example.
They will have to pay for the cost of a guardianship proceeding and ask the court for approval to implement Medicaid planning.  This could cost over $10,000 in legal fees and court costs to accomplish.

 

PS – if the children do not get along, then there may be a problem implementing the Medicaid plan and who is appointed guardian.  A disaster.

 

If you have questions or concerns about Medicaid Planning, please contact us.

 

 

 

Choosing and working with a law firm can be stressful. Often you don’t know what the process is, what it will cost, and whether the law firm will even be able to help you! To feel confident in your choice, and to know that your confidence is not misplaced, you should look for much more.

Our team of elder law attorneys, estate planning attorneys, and special needs (disability) attorneys have represented the elderly and persons with special needs/disabilities and their families since 1985. In most professional occupations there is no replacement for experience. At Russo Law Group, P.C., our caring and compassionate staff have been involved in literally thousands of cases. Our experience is your protection.

Here are just a few reasons why.

 

On September 27, 2017, President Trump’s Administration released its “Tax Reform Plan.”

In addition to consolidating tax brackets from seven to three (12%, 25%, and 35% with income ranges to be provided later), President Trump’s new plan has addressed eliminating certain state and local tax deductions heavily utilized by New York and New Jersey residents and eliminating the estate tax.

Below is a summary of President’s Trump’s plan, which impacts both individual and business taxpayers:

Personal Tax Changes:

  • A bottom individual tax rate of 12%. Currently, the bottom bracket is 10%, however, this rate will likely apply to taxpayers currently in the 15% bracket. Also, the larger standard deduction will likely benefit taxpayers in this 12% bracket.
  • A middle tax bracket of 25%.The incomes in this bracket aren’t specified.
  • The top individual tax rate of 35%.The current top rate is 39.6%.
  • The possibility of a fourth, higher bracket. (Awaiting further details – the word is a higher bracket for those with taxable income of over $750,000).
  • A larger standard deduction. Increase to $12,000 for individuals (up from $6,350) and $24,000 for married couples (up from $12,700), however, should be considered in light of losing other deductions.
  • Eliminates most itemized deductions. Charitable gifts and home-mortgage interest will remain however most state and local taxes will no longer be deductible.
  • Repeals the alternative minimum tax (AMT). This would be a significant benefit for people with high income that have used special tax benefits to pay little or no tax but were subject to the AMT.
  • Increases the size of the child tax credit and adds a non-child dependent care credit.
  • Retirement savings and other deductions. (Awaiting further details)
  • Elimination of the state and local tax deduction. This will be a penalty on taxpayers residing in high-income tax states like New York and California. This may also impact property valuations since property taxes may no longer be deductible.
  • Elimination of the estate tax. This would benefit the .02% of U.S. citizens who are currently subject to federal estate tax.  This would be a significant benefit for wealthier Americans.

Business Tax Changes:

  • A 20% corporate tax rate.
  • A 25% rate for pass-through businesses.
  • Elimination of some business deductions, industry-specific incentives, and more.
  • A one-time repatriation tax (expected to be around 10% tax)

And now for the negotiations that will ensue. There are disparate views in Congress and it is difficult to predict whether a significant enough consensus can be hammered out that would result in new tax legislation. We will update you as we enter the “Tax Reform” debate stage.

 

American Health Care ActMany seniors and those with disabilities need Medicaid to cover home care costs, which allow them to remain in their own homes while receiving care. If the American Health Care Act becomes law, what impact will it have on seniors?

Today, the House of Representatives passed an amended version of the American Health Care Act. Beyond reforming the health insurance system, the legislation would turn Medicaid’s financing structure to a fixed federal contribution per beneficiary. The Congressional Budget Office (CBO) estimates this would cut Federal expenditures on Medicaid by $880 billion over 10 years.

If the CBO is correct that federal expenditures will be significantly cut, which services will be cut for needy seniors and individuals with disabilities? Can the individual States afford to finance the federal cuts?

As presently drafted, the American Health Care Act will radically change Medicaid’s financing structure to fixed federal contribution per beneficiary. This would both fundamentally alter a state’s financial incentives, while concurrently, reducing the federal government’s financial commitment to the program over time.

The bill is very complicated and it is important that we make our own conclusions based on what is factually accurate and not speculative.

The Legislation Now Moves to The Senate for Consideration.

As a Past President and Co-founder of the National Academy of Elder Law Attorneys (NAELA), I am pleased that NAELA will continue to provide technical expertise to the Senate, focusing on the negative impact of provisions. These include the repeal of three-month retroactive coverage for Medicaid, and ending a state’s right to expand home equity as a countable asset above the federal minimum.

In addition, NAELA has begun developing resources to deal with potential moves by states and Centers for Medicare & Medicaid Services (CMS) to restrict access to the Medicaid program using Section 1115 demonstration waivers.
For more information, please visit www.NAELA.org.

As citizens of America, our voices must be heard by our elected officials to ensure that we as a country take care of our frail and vulnerable seniors and those with disabilities. Stay tuned for another update.

 

Watch the law firm of Vincent J. Russo & Associates take the ALS ICE BUCKET Challenge

I was recently nominated by my summer intern, Danny Mayper, to take the ALS Ice Bucket Challenge. I happily accepted and decided to challenge my staff to also take a stand against ALS. I am proud to say that this past Friday, 15 of us stepped up to help find a cure for ALS.

Amyotrophic lateral sclerosis, also known as ALS and Lou Gehrig’s disease, is a horrifying disease and we need a cure!

There are an estimated 450,000 people living with ALS worldwide, and every 90 minutes someone is diagnosed with and dies from ALS. While the disease does not discriminate based on age, most people who develop ALS are between the ages of 40 and 70, with an average age of 55 at the time of the diagnosis.

Throughout the past 30 years of my career as an Elder Law attorney, my staff and I have witnessed first-hand the debilitating effects of this horrible disease. Unfortunately, many of our clients have been diagnosed with, and have fallen victim to ALS. I will never forget the time when one of my clients, who was creating an estate plan to provide for his family, almost passed away in our office as a result of this horrific disease.

So, this past Friday, the staff of Vincent J. Russo & Associates, P.C. and I not only accepted the Ice Bucket Challenge, we also donated $1,500 ($100 each for the 15 of us) to the ALS Association.

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Patiently waiting, anticipating the ice cold water…

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It might have been cold, but we are proud to support the cause!

 

 

 

 

 

 

 

 

 

 

 

We have also challenged all of the Elder Law firms throughout the country to support finding a cure for ALS. To get the ball rolling, we have nominated 7 elder law firms:

Michael Gilfix and the staff of Gilfix & La Poll Associates, LLP in California,
Frank Johns and the staff of Booth Harrington & Johns in North Carolina,
Tim Nay and the staff of The Law Offices of Nay & Friedenberg in Oregon,
Harry Margolis and the staff of Margolis & Bloom, LLP in Massachusetts,
Howie Krooks and the staff of Elder Law Associates in Florida,
And in New York, Michael Amoruso and the staff at Amoruso & Amoruso LLP
And Lou Pierro and the staff of Pierro Law Group LLC.

 

 

Will you join us in supporting the fight against ALS?

For more information about ALS, or to make a donation visit the ALS Association at www.ALSA.org.