THAT’S A WRAP
This scarecrow at Holzman’s Family Farm on Doctor’s Path in Riverhead gets rid of the last of the pumpkins, signaling the end of fall harvest on the North Shore.
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THAT’S A WRAP
This scarecrow at Holzman’s Family Farm on Doctor’s Path in Riverhead gets rid of the last of the pumpkins, signaling the end of fall harvest on the North Shore.
Send your Photo of the Week to [email protected]
By Nancy Burner, Esq.
Couples who are both U.S. citizens receive the benefit of the unlimited marital deduction on federal estate and gift taxes. The idea is that the surviving spouse pays any estate tax at their death.
In contrast, transfers from a U.S. citizen to a non-citizen spouse do not enjoy this benefit. The IRS figures they may return home to their own countries and avoid U.S. estates taxes at their death. Instead, lifetime transfers to non-citizen spouse are only tax-free up to the annual exclusion amount –$159,000.00 in 2021.
Remember, with the current high federal estate tax exemption, a U.S. citizen can gift up to $11.7 million dollars during their lifetime or at their death to anyone, including a non-citizen spouse. But, for high net worth international couples or those planning for when the estate tax exemption is lowered, a Qualified Domestic Trust (“QDOT”) is as an exception to this rule.
A QDOT allows the marital deduction for property passing to a non-citizen surviving spouse. It does not avoid estate tax, just defers it until the surviving spouse’s death. The overall purpose is to ensure that the IRS will eventually be able to tax property for which a marital deduction is claimed.
The requirement that the surviving spouse place property in a QDOT ensures that if the marital deduction is allowed, the property will still ultimately be subject to death tax.
A QDOT, like a qualified terminable interest property trust (“QTIP”), mandates that all income be paid to the surviving spouse and that no other person have an interest in the trust during their lifetime. However, QDOTs have additional requirements and limitations, such as:
• At least one Trustee must be a domestic corporation or a U.S. citizen.
• The trust must be subject to and administered under the laws of a particular state or the District of Columbia.
• Property placed in the QDOT must pass from the decedent to the surviving spouse in a form that would have qualified for the marital deduction if the surviving spouse was a U.S. citizen.
• The trustee must have the right to withhold the estate tax and pay it to the IRS.
The IRS imposes different security requirements depending on if the assets in the trust exceed $2 million dollars, whether the trustee is a U.S. Bank, and what percentage of the trust property is located within the United States. These requirements ensure the IRS get its due on the surviving spouse’s death.
A QDOT can even be set up after the U.S. Citizen spouse passes away. A trust created for the spouse which fails to meet all of the requirements can be amended to qualify as a QDOT. Additionally, under certain circumstances, an executor can, with the permission of the surviving spouse, make an irrevocable election to a QDOT.
A QDOT would not be needed if the surviving spouse becomes a U.S. citizen before the deceased spouse’s estate tax return is filed. This is usually nine months from date of death, but can be extended six months. Multinational spouses should seek out an experienced estate planning attorney, as the rules are complex and always changing.
Nancy Burner, Esq. practices elder law and estate planning from her East Setauket office. Visit www.burnerlaw.com.
Kings Park Knights of Columbus, 44 Church St., Kings Park will hold its annual clothing drive to benefit local families on Saturday, Nov. 13 and Sunday, Nov. 14 from 10 a.m. to 1 p.m. Donations of clean, useable adult and children’s clothing including shoes, boots and sneakers appreciated. For additional information, call 631-724-1410.
Join Theatre Three, 412 Main St., Port Jefferson for the 37th annual production of A Christmas Carol from Nov. 13 to Dec. 26. Celebrate the season with Long Island’s own holiday tradition and broadwayworld.com winner for Best Play. Follow the miser Ebenezer Scrooge on a journey that teaches him the true meaning of Christmas — past, present and future. A complimentary sensory sensitive abridged performance will be held on Nov. 28 at 11 a.m. $20 tickets in November; December tickets are $35 adults, $28 seniors and students, $20 children ages 5 to 12. To order, call 928-9100 or visit www.theatrethree.com.
Senator Mario R. Mattera (2nd Senate District), Assemblyman Doug Smith (5th Assembly District) and Suffolk County Legislator Nick Caracappa (4th Legislative District) are joining together to host a special Long Island Job Fair to help bring job seekers and employers who have openings together.
The event will be held at Suffolk County Community College (SCCC) on Friday, November 19th, from 11 a.m. to 2 p.m. at the Babylon Center located at 533 College Road in Selden.
The three elected officials put this event together to help all in the community who have lost their jobs either due to the COVID pandemic or due to government mandates or who are simply looking to find a better opportunity to improve their life.
“Our economy will only recover if those in our communities are able to get the jobs they need. I am proud to join with Assemblyman Smith and Legislator Caracappa to help our residents, who have suffered throughout the COVID crisis, get back to work. These men and women lost their employment through no fault of their own and it is imperative that we do all we can to help them get back on their feet so they can put food on their tables and pay their bills,” stated Senator Mattera.
“The COVID-19 pandemic and the NYS mandates have altered the lives of many this year. The key to helping those who have suffered from these changes, is to offer solutions and get them back to work. As Legislator of the 4th district, I am proud to partner with Senator Mario Mattera and Assemblyman Doug Smith on this job fair to connect the businesses in our community with prospective employees,” said Legislator Caracappa.
“Our community has been through so much; first, the COVID-19 pandemic and now the NYS mandates – which have left so many without jobs right before the holidays. My colleagues and I are determined to come up with solutions and that is why I am proud to collaborate with Senator Mattera and Legislator Caracappa along with Suffolk Community College to present this job fair. Our goal is to connect Long Islanders with real job opportunities and keep our community working and thriving” Assemblyman Smith added.
This event is completely free to both employers and prospective employees. At the event, prospective employees can meet with multiple potential employers in a convenient manner so job seekers are encouraged to bring multiple copies of their resume.
Due to SCCC regulations, all participants must wear a mask while attending this event. Please visit mattera.nysenate.gov for more information including directions.
Anyone with questions or who is interested in participating as an employer is asked to either send an email to [email protected] or call 631-361-2154.
Celebrating the Future of Nursing
The Stony Brook University School of Nursing held its first “Oath Ceremony” for students entering its undergraduate programs. The purpose of the ceremony – devised similarly to Medicine’s white coat ceremony – is to welcome students into the profession and highlight the impact that nursing brings to society and patients worldwide. A total of 132 students participated in the ceremony that carried the theme “Keep Healthcare Human.”
Held on October 29 at Stony Brook Medicine, the event was made possible with a grant from the Arnold P. Gold Foundation to support the Gold-AACN White Coat/Oath Ceremony for Nursing.
The American Nursing Association predicts more registered nurse jobs will be available through 2022 than any other profession in the United States. Additionally, the U.S. Bureau of Labor Statistics projects that 11 million additional nurses are needed in the next few years to avoid a further nursing shortage – an issue that has surfaced even more during the 2020-21 Covid-19 pandemic. The Bureau also projects with the aging population and specialized medicine nursing positions will grow at a faster rate (approximately 15 percent) than all other occupations from 2016 to 2026.
“This ceremony marks a milestone in the career path of our students who choose to become professional nurses in the face of a pandemic,” says Annette Wysocki, PhD, Dean of the School of Nursing. “All nurses are called to care for individuals, families and communities using the most advanced scientific knowledge with an ethical human-centered approach, in combination with knowledge of the social sciences to address the biopsychosocial needs of people entrusted to their care.”
Dean Wysocki also points out that the need for nurses will only grow, as the pandemic has driven many older nurses to retire, leaving a gap in the workforce in New York State and nationwide.
Each of the students at the ceremony, upon having their name called, received a pouch with a nursing pin, nursing code of ethics bookmark and a card about keeping humanism in nursing.
Long-time Stony Brook nurse practitioner and educator Barbara Mills, DNP, was the keynote speaker. Mills received her doctorate in Nursing at Stony Brook in 2009 and has been a key member transforming the hospital’s Rapid Response Team. Her message emphasized keeping healthcare human and treating every patient with dignity, respect, and with cultural sensitivity.
Many of the new students have volunteered during the pandemic for the vaccine rollout and related work at Stony Brook Medicine. Because Stony Brook is an upper division nursing school, students enter the undergraduate program after their sophomore year in college. These students, encompassing two academic years, and those students entering the accelerated 12-month nursing program participated in the ceremony.
By Cayla Rosenhagen
In the words of Patty Yantz, the Setauket Artists “are a group of people who see the beauty in the Long Island area and celebrate it through their artwork.” At their 41st annual art exhibition at the Neighborhood House in Setauket, they encourage the public to come celebrate with them.
I visited the show on Oct. 24, the grand opening of the exhibit. From the moment I walked through the door, I was captivated by the beauty of the artwork that filled every room. Members of the Setauket Artists gathered around to take in each other’s masterpieces and mingle with their fellow painters. The art that adorned the house ranged from landscapes to still lifes to portraits and each one displayed the artists’ mastery of color, form, and line.
I was instantly immersed in the joyful, artsy energy that emanated from both paintings and painters. It was inspirational to witness the sheer artistic talent of our community, and to meet some of the local artists themselves.
To kick off the grand opening of the show, the guests were ushered into the Neighborhood House’s ballroom where administrators of the organization made a speech in gratitude to long-time benefactor Fred Bryant of Bryant Funeral Homes, and their president and curator, Irene Ruddock. They also praised Patty Yantz, the honored artist of the show.
A high school art teacher for 34 years, Patty Yantz has belonged to the Setauket Artists group for about 16 years. She was selected as the honored artist for the exhibit because of her “brave contribution (of artwork) to the show.” Some of her works in the exhibit include “Sundown Serenity” and “Mystical Meadow,” both landscape paintings which utilize vibrant colors and leading lines that draw the observer right into the picturesque settings.
Later that day, I spoke with Robert Roehrig, vice president of the Setauket Artists, whose work is also featured at the exhibit. His life-like oil paintings on display depict the historic charm and natural splendor of the nearby Frank Melville Memorial Park in winter. He started painting with oils 15 years ago and his paintings are inspired by “the beauty of nature, interesting buildings, and light and shadow.”
The Setauket Artists was founded by Flo Kemp four decades ago as a community for artists in the Setauket area. Since then, it has grown to include members from all over Suffolk County. The group hosts annual spring and autumn art shows.
Their autumn exhibition will be open to the public until Nov. 14 and is welcoming guests from 10 a.m. to 5 p.m. daily. As it is a fundraising event, the artwork displayed is available for purchase and a percentage of the proceeds will go toward the Setauket Neighborhood House. If you plan to visit, please be respectful of COVID-19 guidelines and wear a mask inside the house.
Cayla Rosenhagen is a local high school student who enjoys capturing the unique charm of the community through photography and journalism. She serves on the board of directors for the Four Harbors Audubon Society and Brookhaven’s Youth Board, and is the founder and coordinator of Beach Bucket Brigade, a community outreach program dedicated to environmental awareness, engagement, and education. She is also an avid birder, hiker, and artist who is concurrently enrolled in college, pursuing a degree in teaching.
The John W. Engeman Theater, 250 Main St., Northport continues its MainStage season with White Christmas from Nov. 11 to Jan. 2, 2022.
Based on the beloved film, this heartwarming adaptation follows vaudeville stars and veterans Bob Wallace and Phil Davis as they head to Vermont to pursue romance with a duo of beautiful singing sisters. This family classic features beloved songs by Irving Berlin including “Blue Skies,” “I Love A Piano,” “How Deep Is The Ocean” and the perennial favorite, White Christmas.The cast of WHITE CHRISTMAS
Directed by Matt Kunkel with choreography by Drew Humphrey, the cast features DARIEN CRAGO as Judy Haynes, MEADOW NGUY as Betty Haynes, DANIEL PLIMPTON as Phil Davis and AARON YOUNG as Bob Wallace.
The cast includes ANNABELLE DEANER as Susan Waverly, KEITH LEE GRANT as General Henry
Waverly, and SUZANNE MASON as Martha.
The ensemble includes NICK ABBOTT, EMILY APPLEBAUM, JUSTIN CAMPBELL, SYDNEY
CHOW, JOSHUA KEEN, ELIZABETH MCGUIRE, NICK MONALDO, TERRY PALASZ, RYAN
RODINO, EVAN SHEETS, JULIA SPRINGER, STEPHEN VALENTI, MAYA IMANI, and AUSTIN
IOVANNIA.
Tickets are $80 for matinees and on Saturday evenings, $75 all other performances. To order, call 261-2900 or visit www.engemantheater.com.
This article was updated on Nov. 10.
A total of 107 Stony Brook Medicine physicians have been named “Top Doctors” on New York Magazine’s 2021 list. The list includes doctors from Stony Brook University Hospital, Stony Brook Southampton Hospital, and Stony Brook Eastern Long Island Hospital, across more than 45 different specialties. The “Top Doctors” list represents the top 10% of New York area physicians.
“The Stony Brook Medicine healthcare system is distinguished not only by the number of physicians named as top doctors, but also by the range of 45 specialties represented,” said Carol A. Gomes, MS, FACHE, CPHQ, Chief Executive Officer for Stony Brook University Hospital. “Every day, our physicians deliver high-quality care to patients, making a significant difference in their lives.”
New York Magazine generates its annual “Top Doctors” list for the New York metro area based on peer-reviewed surveys from Castle Connolly Medical Ltd., a New York-based research and information company. Each year, Castle Connolly surveys tens of thousands of practicing physicians across the US to ensure its list reflects the latest in quality care on both the national and regional levels. The company evaluates several criteria when selecting Top Doctors, including professional qualifications, education, hospital and faculty appointments, research leadership, professional reputation and disciplinary history. Through Castle Connolly’s research process, only 60,000 board-certified physicians out of 850,000 practicing doctors in the United States have been awarded Top Doctor status.
The Stony Brook Medicine “Top Doctors” featured in New York Magazine’s 2021 list by specialty are:
Adolescent Medicine
Allergy & Immunology
Cardiac Electrophysiology
Cardiovascular Disease
Child & Adolescent Psychiatry
Colon & Rectal Surgery
Dermatology
Diagnostic Radiology
Endocrinology, Diabetes & Metabolism
Family Medicine
Gastroenterology
Gynecologic Oncology
Hematology
Internal Medicine
Interventional Cardiology
Maternal & Fetal Medicine
Medical Oncology
Neonatal-Perinatal Medicine
Nephrology
Neurology
Neuroradiology
Obstetrics & Gynecology
Ophthalmology
Otolaryngology
Orthopaedic Surgery
Pathology
Pediatrics
Pediatric Cardiology
Pediatric Gastroenterology
Pediatric Infectious Disease
Pediatric Pulmonology
Pediatric Rheumatology
Pediatric Surgery
Pediatric Urology
Physical Medicine & Rehabilitation
Plastic Surgery
Psychiatry
Pulmonary Disease
Radiation Oncology
Rheumatology
Surgery
Thoracic & Cardiac Surgery
Urogynecology/Female Pelvic Medicine & Reconstructive Surgery
Urology
Vascular Surgery
About Stony Brook Medicine:
Stony Brook Medicine integrates and elevates all of Stony Brook University’s health-related initiatives: education, research and patient care. It includes five Health Sciences schools — Renaissance School of Medicine, Dental Medicine, Health Technology and Management, School of Nursing and School of Social Welfare — as well as Stony Brook University Hospital, Stony Brook Southampton Hospital, Stony Brook Eastern Long Island Hospital, Stony Brook Children’s Hospital and more than 200 community-based healthcare settings throughout Suffolk County. To learn more, visit www.stonybrookmedicine.edu.
About Stony Brook University Hospital:
Stony Brook University Hospital (SBUH) is Long Island’s premier academic medical center. With 624 beds, SBUH serves as the region’s only tertiary care center and Regional Trauma Center, and is home to the Stony Brook University Heart Institute, Stony Brook University Cancer Center, Stony Brook Children’s Hospital and Stony Brook University Neurosciences Institute. SBUH also encompasses Suffolk County’s only Level 4 Regional Perinatal Center, state-designated AIDS Center, state-designated Comprehensive Psychiatric Emergency Program, state-designated Burn Center, the Christopher Pendergast ALS Center of Excellence, and Kidney Transplant Center. It is home of the nation’s first Pediatric Multiple Sclerosis Center. To learn more, visit www.stonybrookmedicine.edu/sbuh.
About Stony Brook Southampton Hospital:
With 124 beds, Stony Brook Southampton Hospital (SBSH) is staffed by more than 280 physicians, dentists, and allied health professionals representing 48 medical specialties. A campus of Stony Brook University Hospital, SBSH offers a diverse array of clinical services, ranging from primary medical care to specialized surgical procedures, including cardiac catheterization, orthopedics and bariatrics. The sole provider of emergency care on Long Island’s South Fork, Stony Brook Southampton Hospital is a provisional Level III adult Trauma Center. The hospital includes The Phillips Family Cancer Center, a Heart and Stroke Center, Breast Health Center, The Center for Advanced Wound Healing, Wellness Institute, and 32 satellite care centers throughout the South Fork of Long Island. The hospital is the largest employer on the South Fork with more than 1,200 employees. To learn more, visit www.southampton.stonybrookmedicine.edu.
About Stony Brook Eastern Long Island Hospital:
With 70 beds, Stony Brook Eastern Long Island Hospital (SBELIH) is a full-service, community hospital committed to delivering excellence in patient care and meeting all the health needs of the North Fork and Shelter Island. A campus of Stony Brook University Hospital, SBELIH provides regional behavioral health programs serving the greater Suffolk County area. Centers of excellence include Medical-Surgical, Advanced Ambulatory Care, Behavioral Health, Emergency, Geriatric, Diagnostic Services, Physical Therapy and Gastrointestinal Services. To learn more, visit www.elih.stonybrookmedicine.edu.
Credit: Stony Brook Medicine