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Monthly Archives: June 2015

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Melissa Acevedo mugshot from SCPD

Police say a health worker stole jewelry from a woman she was caring for in Middle Country last month.

The Suffolk County Police Department arrested Selden resident Melissa Acevedo on Tuesday, charging her with third-degree grand larceny in connection with the theft.

Acevedo, 27, had been caring for the 74-year-old Coram woman and alleged victim at her home between May 1 and May 9, when the elderly woman says numerous pieces of jewelry were stolen, according to police. The jewelry was valued at more than $3,000.

Attorney information for the suspect was not immediately available. She was scheduled to be arraigned on Wednesday.

Detectives began investigating on May 9 after the patient reported the missing jewelry.

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Journey benefits cancer research, education and treatment

Kevin Rooney is ready to take on a 150-mile bike ride for cancer research. Photo from CRI
Kevin Rooney is ready to take on a 150-mile bike ride for cancer research. Photo from CRI

This weekend’s 150-mile journey through Westchester, from Yonkers to Pound Ridge, isn’t Kevin Rooney’s first lengthy bike ride, but this one is definitely personal.

Rooney, 53, has so far raised more than $3,200 for the Cancer Research Institute’s inaugural New York Ride to Conquer Cancer, in which he is participating in honor of his parents, George and Mary, and his father-in-law, Clifford, all of whom died from cancer. The Mount Sinai resident is also riding in honor of his wife Lynn’s aunt and a close family friend who have battled the disease, which affects more than 1 million people in the United States every year, according to the American Cancer Society.

“I’m thinking about them and doing what I can do to make things better for them,” Rooney said.

The nonprofit Cancer Research Institute will use the funds for research, treatment and education.

An avid cycler for more than 20 years, the ride is far from Rooney’s first. But the father of two kids — Kathryn, 11, and Colin, 10 — has a busy schedule that leaves not as much time to race as he once did. In order to prepare for the June 6 to June 7 expedition, Rooney said he has been riding about three times a week. He typically gets up at 4 a.m. and works out for about an hour on a training bicycle, and tries to go out on weekends for a 50- to 60-mile ride.

“I just wanted to do something to the best of my athletic ability,” Rooney said.

Kevin Rooney with his wife, Lynn, and their children, Colin and Kathryn. Photo from CRI
Kevin Rooney with his wife, Lynn, and their children, Colin and Kathryn. Photo from CRI

He said cycling enables him to work through stress and acts as a meditation ritual.

Lynn Rooney said her husband’s motivation and commitment to the cause is “very encouraging,” and “something that I admire.”

Kevin Rooney was at first a little concerned about asking people to donate money, but as the donations started pouring in, he realized just how many people the disease affects.

“It touches people,” he said. “You find out how prevalent [the disease is].”

While his family won’t watch from the race sidelines, as Colin — an athlete like his dad — has a soccer match Rooney didn’t want him to miss, the father will have some guidance along the way. He said the pictures of those who inspired him are printed on his race number and will be tagging along for the ride.

For more information visit, www.ridetovictory.org.

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This is the time of year when many people travel. Vacations from school schedules, more comfortable weather, package deals and the urge to get away from the familiar and learn something about how others live, all conspire to encourage us to hit the road, or the rivers and seas or the air and go somewhere. And finally there is good news for the solo travelers among us. Party of one is no longer as expensive and difficult to book as it has been.

According to a recent New York Times article, one in four travelers on overseas vacations went alone last year, up from 15 percent in 2013 based on the latest Visa Global Travel Intentions Study. With the numbers increasing, travel companies are paying attention. Companies that have long been in business are finally offering guided trips for singles and at accessible prices.

Solo travelers are not necessarily singles who are looking for other singles but rather more often marrieds or those in committed relationships who, for one reason or another, might be traveling alone. Sometimes a couple owns a business together, and only one can leave at a time. Or perhaps a couple might be caretakers for an elderly person or one with special needs and can only get away individually. Sometimes trips have a singular theme, like tennis or rappelling, that doesn’t appeal to the partner. Then there is the familiar situation where one member yearns to travel and the other dislikes leaving the comforts and predictability of home for the uncertainty of the road. Traveling solo may save that relationship.

Among first-time travelers, The Times tells us, solo travel has jumped to 37 percent from 16 percent in 2013. This change alone has got to offer encouragement for the widow or widower who hankers to go off on a trip but is intimidated by the prospect of being without a companion. And guided tours among solo travelers are up almost 300 percent since 2013.

Look at some details of contemporary living. Over half of American adults are single. Does that surprise you? It certainly excites travel companies serving that market. As recently as 2012, one in five American adults had never married. Compare that with the one in 10 of 1960. And that is not just the trend for Americans. Other countries, like the United Kingdom, are not far behind. Further, among Americans 45 or older who traveled solo, 53 percent are married while 39 percent are single or divorced, according to AARP.

Some companies are reducing or doing away altogether with the despised single supplements. To mention names, Tom Harper River Journeys, a river cruise company near Boston, offered the information that in 2016, it would have a ship with supplement-free staterooms. The Majestic Line, a small-ship cruising company in Britain, announced that two of seven en-suite cabins on a new ship would be for singles without additional supplements. Holland America, of Seattle, is planning to add 12 new ocean-view cabins for singles on a ship coming in 2016. Companies such as Zegrahm Expeditions and Tauck are offering some relief to those saddled with single supplements, Then there is Solos Vacations, the American arm of one of the oldest British companies, Solos Holidays, whose attendees average 55 years of age.

Here is another comforting statistic from AARP: More than 80 percent of people 45 and older who have traveled solo plan to do so again within the next 12 months. That’s close to a unanimous endorsement. I would certainly be in that 80 percent. While I have never planned an entire trip alone, I have been on parts of a trip unaccompanied and have discovered what I really already knew: That the world is filled with people and that most who travel are interested in meeting and chatting with others similarly inclined.

There are some advantages to being alone. People might be hesitant to engage in conversation with two or more people, but they will readily do so with someone clearly alone who might initiate some chatter about the weather, the food, the accommodations or any other common experience. And that exchange might even lead to getting a cab together at the final destination or having beneficially shared time.

It is getting easier and cheaper to travel alone at last.

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We go so far even when we don’t seem to go anywhere. Our daughter’s jazz band played the same repertoire for the last few months, with the same solos, the same black pants for most of the group and the same introduction to the numbers from an incredibly positive and energetic conductor.

The first time they played compositions such as “Take the ‘A’ Train,” written by Billy Strayhorn and made famous by Duke Ellington, they sounded as if they were trying on clothing that didn’t exactly fit. They had their moments when they played together and some of the solos filled the room with the kind of spontaneous, live performance sounds you can’t soak in even with the finest video recording devices.

The group also had a few unsteady and discordant sounds. The problem with playing arrangements people in the audience know is that they recognize when the note isn’t exactly right, and they react when the entrance is too early or too late in a transitional phrase.

The audience wanted to let the music wash over them the first time they heard it, but they were like passengers on an airplane that ran into turbulence. They smiled through it, willing their sons and daughters to cleaner phrases, better sounds and a uniform performance.

A few weeks later, the group played the same music again and, ever so slightly, they improved. One of the players seemed to own the first few measures of her solo, turning several heads toward the stage as she directed her sound squarely into a microphone.

At the end of that performance, the applause seemed bigger — and so did the musicians.

Time after time, this group came together, working its way from guessing at notes to hitting them with the same energy as a “Jeopardy!” contestant who can barely wait to win money.

Recently, the jazz band had its final concert. Most of the players, who had performed together for close to two years, would be disbanding as they went off to high school. Yes, they will likely play some music again together, but the combination of two middle schools meant this was the last time these people would share music with their parents, families and community members.

Something about this final night felt different, even as they sauntered to their seats. Gone were the unsteady footsteps and the anxious looks.

The conductor, whose smile hadn’t changed from the first performance, snapped his fingers to the jazz rhythms — in contrast to classical music, where a baton is used. The group nailed that final concert, with each solo better than the one before and each chord coming together the way the composer intended. Could it have been better? Sure, and it will be better in high school and beyond. On this night, though, when the musicians put their instruments back in their cases and prepared to walk their individual paths, they shared everything they had on the stage with their appreciative audience.

The conductor took a moment, toward the end of the performance, to thank the musicians and the audience for sharing the three years of middle school with him. He commented on the changes he’d seen in them as people and as musicians, watching them enter when they were 11 from primary school and exit to high school as 13- and 14-year-olds.

As these young students consider the uncertainty of high school, with moments when school, music, sports and friends suddenly seem filled with awkward tension, they can reflect on the musical journey they’d taken and the music they conquered together.

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It is very interesting that the amount of coverage by the lay press concerning thyroid nodules does not reflect the number of people who actually have them. In other words, more than 50 percent of people have thyroid nodules detectable by high resolution ultrasound (1); however, when I searched the New York Times website, the last time it wrote about them was in 2010.

Regardless, you can understand how coverage should be more in the forefront. Fortunately, most nodules are benign. A small percent, 4 to 6.5 percent, are malignant, and the number varies depending on the study (2). Thyroid nodules are being diagnosed more often incidentally on radiologic exams, such as CT scans of the chest, MRI scans, PET scans and ultrasounds of the carotid arteries in the neck (3).

There is a conundrum of what to do with a thyroid nodule, especially when it is found incidentally. It depends on the size. If it is over one centimeter, usually it is biopsied by fine needle aspiration (FNA) (4). This is the cutoff point for asymptomatic nodules found with a radiologic exam. Most are asymptomatic. However, if there are symptoms, these might include difficulty swallowing, difficulty breathing, hoarseness, pain in the lower portion of the neck and a goiter (5).

FNA biopsy is becoming more common. In a recent study evaluating several databases, there was a greater than 100 percent increase in thyroid FNAs performed over a five-year period from 2006 to 2011 (6). This resulted in a 31 percent increase in thyroidectomies, surgeries to remove the thyroid partially or completely.

However, the number of thyroid cancers diagnosed with the surgery did not rise in this same period. To make matters even more confusing, from 2001 to 2013, the number of thyroid cancers increased by 200 percent.

The study authors call for a need for more detailed guidelines, which are lacking for thyroid nodules.

Though the number of cancers diagnosed has increased, the mortality rate has remained relatively stable over several decades at about 1,500 patients per year (7). Thyroid nodules in this study were least likely to be cancerous when the initial diagnosis was by incidental radiologic exam.

DIFFERENTIATING WHEN FINE NEEDLE ASPIRATION RESULTS ARE INDETERMINATE
As much as 25 percent of FNA biopsies are indeterminate. We are going to look at two modalities to differentiate between benign and malignant thyroid nodules when FNA results are equivocal: a PET scan and a molecular genetics test. A meta-analysis (a group of six studies) of PET scan results showed that it was least effective in resolving an unclear FNA biopsy. The PET scan was able to rule out patients who did not have malignancies significantly but did not do a good job of identifying those who did have cancer (8).

On the other hand, a recent molecular-based test was able to potentially determine whether an indeterminate thyroid nodule by FNA was malignant or benign (9). This test was a combination of microRNA gene expression classifier with the genetic mutation panel. I know the test combination sounds confusing, but the important takeaway is that it was more effective than previous molecular tests in clarifying whether a patient had a benign or cancerous nodule.

Unlike in the PET scan study above, the researchers were able to not only rule out the majority of malignancies but also to rule them in. It was not perfect, but the percent of negative predictive value (ruled out) was 94 percent, and the positive predictive value (ruled in) was 74 percent. The combination test improved the predictive results of previous molecular tests by 65 to 69 percent. This is important to help decide whether or not the patient needs surgery to remove at least part of the thyroid. The trial used hospital-based patients, but follow-up studies need to include community-based practices.

IS A NEGATIVE FINE NEEDLE ASPIRATION DEFINITIVE?
We know that FNA is the gold standard for determining whether patients have malignant or benign thyroid nodules. However, a negative result on FNA is not always definitive for a benign thyroid nodule. When this occurs, it is referred to as a false negative result. In a recent retrospective (looking back at events) study, from the Longitudinal Health Insurance Database in Taiwan, 62 percent of thyroid nodules that were cancerous were diagnosed with one biopsy and 82 percent were found within the year after that biopsy (10). However, about 17 percent of patients needed more than two FNA biopsies, and 19 percent were diagnosed after one year with cancerous thyroid nodules.

THE POTENTIAL SIGNIFICANCE OF CALCIFICATION ON ULTRASOUND
Microcalcifications in the nodule can be detected on ultrasound. The significance of this may be that patients with microcalcifications are more likely to have malignant thyroid nodules than those without them, according to a small prospective study involving 170 patients (11). This does not mean necessarily that a patient has malignancy with calcifications, but there is a higher risk. The results demonstrated that more than half of the malignant thyroid nodules, 61 percent, had microcalcifications.

THE GOOD NEWS
As I mentioned above, most thyroid nodules are benign. The results of a recent study go even further, showing that most asymptomatic benign nodules do not progress in size significantly after five years (12).

This was a prospective (forward-looking) study involving 992 patients with between one and four benign thyroid nodules diagnosed cytologically (by looking at the cells) or by ultrasound. The factors that did contribute to growth of about 11 percent of the nodules were age (<45 years old had more growth than >60 years old), multiple nodules, greater nodule volume at baseline and being male.

The authors’ suggestion is that the current paradigm might be altered and that after the follow-up scan, the next ultrasound scan might be five years later instead of three years. However, they did discover thyroid cancer in 0.3 percent after five years.

In considering risk factors, it’s important to note that those who had a normal thyroid stimulating hormone (TSH) were less likely to have a malignant thyroid nodule than those who had a high TSH, implying hypothyroidism. There was an almost 30 percent prevalence of cancer in the nodule if the TSH was greater than >5.5 mU/L (13).

The bottom line is that there is an urgent need for new guidelines regarding thyroid nodules. Fortunately, most nodules are benign and asymptomatic, but the number of cancerous nodules found is growing. We are getting better at diagnosing nodules. Why the death rate remains the same year over year for decades may have to do with the slow rate at which most thyroid cancers progress, especially two of the most common forms, follicular and papillary.

REFERENCES:
(1) AACE 2013 Abstract 1048. (2) Thyroid. 2005;15(7):708. (3) uptodate.com. (4) AACE 2013 Abstract 1048. (5) thyroid.org. (6) AAES 2013 Annual Meeting. Abstract 36. (7) AACE 2013 Abstract 1048. (8) Cancer. 2011;117(20):4582-4594. (9) J Clin Endocrinol Metab. Online May 12, 2015. (10) PLoS One. 2015;10(5):e0127354. (11) Head Neck. 2008 Sep;30(9):1206-1210. (12) JAMA. 2015;313(9):926-935. (13) J Clin Endocrinol Metab. 2006;91(11):4295.

Dr. Dunaief is a speaker, author and local lifestyle medicine physician focusing on the integration of medicine, nutrition, fitness and stress management. For further information, go to the website www.medicalcompassmd.com and/or consult your personal physician.

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The entire company of ‘Puss in Boots’ at Theatre Three. Photo by Sarah E. Bush, Theatre Three Productions Inc.

For too short a time, Theatre Three’s Children’s Theatre is presenting a delightful adaptation of “Puss in Boots” on the Mainstage. Written by Steve McCoy and Jeffrey Sanzel, the story is loosely based on the 17th century fairy-tale by Charles Perrault, sans the ogre and with a surprise ending.

In Theatre Three’s version, ‘Boots’ chronicles the journey of a poor boy named Christopher. Kicked out of his home by his two older brothers and their wives, with no possessions but his father’s cat, Puss, Christopher sets off to the palace of King Vexmus to seek his fortune. He soon discovers that the cat can talk and wants to help him. A plan is hatched to pose as the rich Marquis of Carabas to win the heart of Princess Anafaizia and the adventure begins.

Jeffrey Sanzel directs a cast of 10 adult actors who deliver a first-rate performance. Hans Paul Hendrickson shines in the leading role of Christopher and also serves as storyteller. His kind and sweet personality quickly gains the sympathy of the audience. Amanda Geraci is wonderful as Puss. Your ‘basic cat of all trades,’ she sings and dances in practically every scene with boundless energy.

Jenna Kavaler is the beautiful Princess Anafazia, who quickly reveals that her beauty is only skin deep. Bobby Montaniz and Andrew Gasparini are a terrific team as Christopher’s mean brothers, Amos and Shank. Their antics up and down the aisles to try to catch Christopher with a large net are priceless. James D. Schultz is in top form as the bumbling King Vexmus. Hilarious as usual, he clearly enjoys being onstage, making children and adults laugh. Schultz is perfectly matched with newcomer Tiffany Bux as Queen Ire. Bickering like an old married couple, they are very entertaining. Dana Bush as Ida, Marquéz as Missy and Gabrielle Comanda as Julia are a great supporting cast.

Choreographed by the super talented Marquéz and accompanied on piano by Steve McCoy, the musical numbers are a real treat, from the sweet duet “Take a Moment for Yourself,” sung by Geraci and Comanda, to the catchy tune of “Song of the Marquis of Carabas.” At last Sunday’s performance, many children were observed rocking back and forth in their seats to the music, taking it all in.

The set is simple but effective, utilizing props from the set of the theater’s evening performances of “Oliver!” Imagination is called for, especially when Puss takes the royal family on a tour of her master’s lands. The costumes, designed by Aimee Rabbitt are spot on, with sharp contrast between the rich and the poor.

Overall, Theatre Three’s “Puss in Boots” is funny, entertaining and a perfect introduction to the magic of live theater. Meet the cast in the lobby after the show for a meet-and-greet and photo opportunities.

Theatre Three, 412 Main St., Port Jefferson, will present “Puss In Boots” on June 6 and 13 at 11 a.m. followed by “Jack & the Beanstalk” from July 10 to Aug. 7 and “The Pied Piper” from Aug. 7 to 15. Tickets are $10 each, with group discounts for 10 or more. For more information, please call 631-928-9100 or visit www.theatrethree.com.

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Hurricanes have caused power outages in recent years. File photo

With several emergency services packed into a small area, Port Jefferson Village officials hope to secure a grant from the New York State Energy Research and Development Authority toward building a local backup energy grid to be used in case of a crisis.

The village applied for the NYSERDA grant to build the backup grid, known as a microgrid, through a statewide competition because of the critical community services that cannot stop functioning during a power outage, Mayor Margot Garant said.

“During a severe weather event such as we had with [hurricanes] Irene and Sandy, where the hospitals lost power and some of us lost power — some up to 14 days, [and the] hospitals were out eight to 10 days — those … patients that were on critical care services were put in harm’s way,” Garant said at the village board of trustees meeting Monday night. “So basically if we have a microgrid during those severe weather systems … where the overall grid goes down, we flick a switch and keep our critical services online.”

Microgrids are independent of the regional grid and rely on their own power-generating resources. NYSERDA may award up to $40 million total to help communities around New York State build those microgrids.

Port Jefferson Village is not the only municipality on Long Island applying for a slice of the pie. Huntington Town officials recently agreed to pursue the grant funding for their own microgrid, to support buildings like Huntington Hospital and the town’s wastewater treatment plant. And a month ago, NYSERDA awarded the first five grants — $100,000 each — to communities from Buffalo to East Hampton, so the applicants could perform feasibility studies on their projects.

NYSERDA expects to announce the next round of grant winners soon.

“We have two major hospitals, a ferry, a railroad station, our own school district, a village hall, a wastewater treatment facility, a groundwater treatment facility, an ambulance company,” Garant said. “We have a lot of emergency services-related components within a very small radius.”

Port Jefferson is listed on the NYSERDA website as one of five “opportunity zones” on Long Island where microgrids might reduce strain on the regional utility system and have other positive benefits. The other zones are Long Beach, Montauk, Hewlett Bay and Inwood. Statewide, there are eight other regions that have their own opportunity zones.

With a $100,000 grant, the village would work with consultants and local stakeholders, like the fire department, to research the Port Jefferson project. In choosing which projects to award grants to, NYSERDA is using criteria such as the area’s level of vulnerability to outages, how a microgrid would improve community function and the possible effect on ratepayers.

Although power generation and distribution in the United States used to operate at a more local level, the grids have become more regional over time to make the utilities more cost-effective and reliable, according to NYSERDA’s website.

“These systems are, however, vulnerable to outages that can impact large regions and thousands of businesses and citizens, particularly as a consequence of extreme, destructive weather events,” the website said. “Microgrids could help minimize the impact of these outages by localizing power generation, distribution and consumption so that a fallen tree or downed wire will not interrupt critical services for miles around.”

Projects awarded the $100,000 grants to perform feasibility studies will later be eligible to apply for more funding under the NYSERDA program, to advance the microgrid construction efforts.

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Stuart Zagnit as Max Bialystock in a scene from ‘The Producers,’ Photo by Michael DeCristofaro

By Charles J. Morgan     

The musical “The Producers” opened at the John W. Engeman Theater in Northport last week and did not disappoint. Adapted by Mel Brooks and Thomas Meehan from Brooks’ 1968 film of the same name, it tells the story of a down-on-his-luck Broadway producer, Max Bialystock.

Once nicknamed the “King of Broadway,” Bialystock has recently produced a series of turkeys (“…the critics left at intermission”); so he must produce a hit or go broke. His easily swayed, near psychotic auditor Leopold Bloom shows him how to make millions by producing a flop! Both rummage through a pile of manuscripts until they find one entitled “Springtime for Hitler,” extolling the virtues of the Nazi party. Putting this one on had to be a failure! Off they go in search of the author and to find an “angel.”

Stuart Zagnit and Joel Newsome played the hilarious plotters as Max and Leo, respectively. They were so contrasted as the Machiavellian hard-as-nails fixer to the trembling, quivering weaker partner who still carries a piece of his infant security blanket. Both have lively tenor voices — Zagnit the mighty organ,  Newsome the exquisite violin.

Gina Milo, as Ulla the voluptuary, had all the right (and left) moves, topping this panoply of pleasure with a powerful soprano. Her “If You Got It, Flaunt It” number expressed it all.

The two plotters find their author in Franz Liebkind played by John Plumpis — a wacko Nazi in Luftwaffe steel helmet, imitation jackboots and a stick — he is all over the boards intoning a somewhat mangled German accent but coming on quite strong in Act II’s “Der Guten Tag Hop-Clop” and in Act II’s “Haben Sie  Gehört Das Deutsche Band?”

The gay community is well represented with Roger DeBris, handled smoothly by Ian Knauer, and Carmen Ghia, played languidly by Christopher Sloan. Knauer is well over the two-yard mark, leading one to believe that height was a requisite. Why? Because the height of the lissome female ensemble only added to their beauty, referring to Emily Blake Anderson, Molly Jean Blodgett, Mary Callahan and Laura Otremba. A marvelous performance, especially those kicks.

Choreography was by the ubiquitous and deeply talented Antoniette DiPietropolo with direction by Igor Goldin. DiPietropolo had a massive job on her hands. The cast was large and the ensemble equally so. Yet, as usual, she brought out a clear terpsichorean reality, including one done in walkers. Goldin was similarly charged with clear individualization and interpretation of characters. He succeeded handily.

At this juncture your scribe must reveal his impressions of the show’s music. James Olmstead leads a six-piece outfit featuring the incomparable Joe Boardman on trumpet, the trombones of Brent Chiarello and Frank Hall, Russ Brown on bass, Mark Katz on reeds and Josh Endlich on percussion driving it along.

Boardman has a tone redolent of Charlie Shavers with a whiff of Dizzy Gillespie. The sound of gunshots in Act II was actually rimshots by Endlich. Talk about accurate cuing. In fact, after final curtain this group did a little jamming. Your scribe was loath to leave his seat so much was he enjoying a trip down 52nd Street in the late forties.

This was a beautifully mounted production — something the Engeman is quite good at.

The John W. Engeman Theater will present “The Producers” through July 12. Tickets are $69. For more information, please call the box office at 631-261-2900 or visit www.engemantheater.com.

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By Nancy Burner, Esq.

The New York State estate tax exclusion amount has increased again, as of April 1, 2015, to $3,125,000.00.

This is an increase from the $2,062,500 exclusion amount which was in effect from April 1, 2014 to March 31, 2015. The exclusion will increase again, each April 1st, in 2016 and 2017. On Jan. 1, 2019, the basic exclusion amount will be indexed for inflation annually and will be equal to the federal exclusion amount.

The New York State and federal exclusion amount is estimated to be $5,900,000.00 in 2019.

The exclusion and the time frame for each increase are as follows:
From April 1, 2015 through March 31, 2016 – $3,125,000.
From April 1, 2016 through March 31, 2017 – $4,187,500.
From April 1, 2017 through December 31, 2018 – $5,250,000.
From January 1, 2019 forward – Will match the federal exemption indexed for inflation.

An item still of particular concern to many is the “cliff” language contained in the law.  If the estate is valued between 100 percent and 105 percent of the exclusion amount, the amount over the exclusion will be taxed.

In 2015, the 105 percent amount is $3,281,250.00.  However, once an estate exceeds the exclusion amount by more than 5 percent, not just the amount in excess of the exclusion amount is taxed, but, rather, the entire estate is subject to estate tax.

Practically, this means that taxable estates greater than 105 percent of the exclusion amount receive no benefit from the exclusion amounts shown above and will pay the same tax that would have been paid under the prior estate tax law.

New York repealed its gift tax in 2000.  This meant that as a New York resident, if you made lifetime gifts to friends or family members, the gift was not taxed or included in your New York gross estate for purposes of calculating your estate tax. With the estate tax law as enacted in 2014, there is a limited three year look-back period for gifts made between April 1, 2014 and Jan. 1, 2019. This means that if a New York resident dies within three years of making a taxable gift, the value of the gift will be included in the decedent’s estate for purposes of computing the New York estate tax.  The following gifts are excluded from the three year look back: (1) gifts made when the decedent was not a New York resident; (2) gifts made by a New York resident before April 1, 2014; (3) gifts made by a New York resident on or after January 1, 2019; and (4) gifts that are otherwise includible in the decedent’s estate under another provision of the federal estate tax law (that is, such gifts aren’t taxed twice).

The New York State estate tax law does not contain a portability provision, like in the federal estate tax law. Portability is a provision in the federal estate tax law that allows the unused estate tax exemption of a married taxpayer to carry over to his or her surviving spouse. Without portability, the manner in which a married couple holds title to their assets may continue to have a significant effect on the amount of New York State estate tax ultimately payable upon the survivor’s death.

This New York estate tax law is working to close, and eventually eliminate, the gap between the New York and federal estate tax exclusion amounts.  For the next four years, however, as the exclusion amount increases and the 3-year look-back for taxable gifts applies, tax planning will still be complex. That being said, it is important for anyone considering whether to make changes to their estate plans or gifting strategies to see an estate planning attorney specializing in these matters.

Nancy Burner, Esq. has practiced elder law and estate planning for 25 years.

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Robert Pearl will once again take the helm at Norwood Elementary School. File photo by Elana Glowatz

Along with freshly sharpened pencils and blank notebooks, the new school year will also bring several administrative changes to Comsewogue schools.

Special education teacher Robert Pearl will be the new principal at Norwood Elementary School, replacing longtime leader Leah Anesta, and James Hilbert, a John F. Kennedy Middle School social studies teacher and part-time dean, will become the new assistant principal at JFK.

The Comsewogue School Board of Education officially approved Pearl and Hilbert on Monday night, along with some other personnel changes, such as giving 15 educators increased work hours for the upcoming school year, with 10 teachers promoted to fulltime positions.

Pearl served a stint as interim principal from September to December, when Norwood Principal Leah Anesta took a leave of absence to care for an ill parent. Now she is retiring, after being with the district for more than 10 years.

Pearl, who has lived in the community for almost two decades, has said he would like to increase the elementary school’s involvement with parents and the community.

Hilbert’s hiring is part of a more complicated switch.

Comsewogue was operating with a dean at the middle school and one at Comsewogue High School, both part-time officials who had teaching responsibilities. Starting next year, to create more flexibility, those dean positions are being replaced with full-time assistant principals.

Bill Bodkin is retiring as the high school’s dean of students after many years, and is being replaced by two assistant principals: Jinu Mathews, who is already on board, and one more who has yet to be hired to replace Pearl, who entered the high school position upon Anesta’s return but will soon leave to once again step into her shoes.

The middle school already had one assistant principal, Theresa Etts, in addition to part-time dean Hilbert, so there will now be two of those full-time staffers at that school.

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