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Photo by Gerard Romano

HAPPY MOTHER’S DAY!

Gerard Romano of Port Jefferson Station took a photo of these pretty tulips just in time for Mother’s Day. He writes, ‘One of the things enjoyable to photograph are spring flowers after the long cold winter. After my daily walk I was surprised to find the nicest arrangement planted by our own landscapers.’

Send your Photo of the Week to [email protected]

 

Eszter Boros. Photo from SBU

By Daniel Dunaief

And the winner is … Eszter Boros. An Assistant Professor in the Department of Chemistry at Stony Brook University, Boros recently won the 2021 Stony Brook Discovery Prize, which includes $200,000 in new funding.

The prize, which was established in 2013, is designed to fund higher-risk research for scientists who are no more than five years beyond tenure and promotion at the Associate Professor level or who are on a tenure track as an Assistant Professor. The research might not otherwise receive financial support from agencies like the National Institutes of Health.

Eszter Boros. Photo from SBU

Stony Brook awards the prize to a faculty member who is considered a rising star.

Boros’s proposal suggests using a radioactive light switch to activate anticancer molecules.

The goal behind Boros’s work is to target cancer cells in particular, while avoiding the kinds of painful side effects that typically accompany chemotherapy, which can lead to gastrointestinal discomfort and hair loss, among others.

Boros, who has been at Stony Brook since 2017, was pleased to win the award. “It’s really exciting,” she said. “I’m kind of in disbelief. I thought all the finalists had convincing and exciting projects.”

The four finalists, who included Eric Brouzes in biomedical engineering, Gregory Henkes in geosciences and Kevin Reed in climate modeling, went through three rounds of screening, culminating in a Zoom-based 10-minute presentation in front of four judges.

Bruce Beutler, the Director of the Center for the Genetics of Host Defense at the University of Texas Southwestern Medical Center, served as one of the four judges.

In an email, Beutler wrote that Boros’s work had an “inventive approach” and was “high risk, but potentially high impact.”

Beutler, who won the 2011 Nobel Prize in Physiology and Medicine, suggested that the Discovery Prize may give a start to “a bright person with relatively little track record and a risky but well reasoned proposal.”

The success from such a distinction “does build on itself,” Beutler wrote. “Other scientists hear of such awards or read about them when evaluating future proposals. This may influence decisions about funding, or other awards, in the future.”

Boros said she would use the prize money to fund work from graduate students and post doctoral fellows, who will tackle the complexities of the work she proposed. She will also purchase supplies, including radioactive isotopes. She hopes to stretch the funds for two and a half or three years, depending on the progress she and the members of her lab make with the work.

The idea behind her research is to send radioactive materials that emit a light as they decay and that bind to the cancer cell. The light makes the chemotherapy toxic. Without that light, the chemotherapy would move around the body without damaging non-cancerous cells, reducing the drug’s side effects.

She is thinking of two ways to couple the radioactive light-emitting signal with an activated form of treatment. In the first, the two parts would not be selectively bound together.

The chemotherapy would diffuse into tissues around the body and would only become activated at the target site. This may affect healthy neighbors, but it wouldn’t cause as many side effects as conventional chemotherapy. This could take advantage of already clinically used agents that she can combine.

In the second strategy, she is taking what she described as a “next level” approach, in which she’d make the radioactive agent and the chemotherapy react with one another selectively. Once they saw one another, they would become chemically linked, searching to find and destroy cancer cells. This approach would require new chemistry which her lab would have to develop. 

Beutler suggested that Boros’s work might have other applications, even if cancer might currently be the best one. Some focal but infectious diseases can be treated with antimicrobial therapy which, like cancer directed chemotherapy, is toxic, he explained.

The same principle of using a drug activated by light that is connected to a site-specific marker “could be used in such cases,” he said.

While the potential bench-to-bedside process for any single treatment or approach can seem lengthy and filled with unexpected obstacles, Beutler said he has seen certain cancers that were formerly fatal yield to innovation. “People who are battling cancer can at least be hopeful that their cancer might fall into this category,” he said.

Boros appreciated the opportunity to apply for the award, to bond with her fellow finalists and to benefit from a process that included several sessions with experts at the Alan Alda Center for Communicating Science, who helped prepare her for the presentation in front of the judges. She developed her full proposal during the course of a week, over the December holiday, when her lab had some down time.

In the final stage, she met weekly for an hour with Louisa Johnson, an Improvisation Lecturer at the Alda Center and Radha Ganesan, an Assistant Professor of Medicine, to hone her presentation.

Boros said she appreciated how the Alda Center guides helped her focus on the obsession she and other scientists sometimes have of putting too much text in her slides. “I put text and conclusions on every slide,” she said. Ganesan and Johnson urged her to focus on what she wants to say, while letting go of this urge to clutter her presentation with the same words she planned to use in her presentation. “That was a huge shift in mindset that I had to make,” she said.

As for the work this prize will help fund, Boros said she’ll start with targets she knows based on some research she’s already done with prostate, breast and ovarian cancers.

Boros, who was born and raised in Switzerland, described herself as a chemist at heart.

Outside of work, she enjoys spending time with her husband Labros Meimetis, Assistant Professor of Radiology at the Renaissance School of Medicine at Stony Brook, and their nine-month-old son.

MEET GAVIN!

This week’s shelter pet is Gavin, a seven-year-old male shepherd mix up for adoption at the Smithtown Animal Shelter. Gavin was picked up as a stray and never claimed. He is house-trained and very well-behaved, with excellent manners. He knows his commands and walks well while on a leash. Some of his favorite things include snacks, belly rubs, and going on walks! 

Gavin is a gentle and shy pup who is slowly starting to come out of his shell. Due to his shyer nature, he would prefer a quieter home without small children. He is neutered, microchipped and is up to date on his vaccines. 

If you are interested in meeting Gavin, please call ahead to schedule an hour to properly interact with her in a domestic setting, which includes a Meet and Greet Room, the dog runs and a dog walk trail.

The Smithtown Animal & Adoption Shelter is located at 410 Middle Country Road, Smithtown. Shelter operating hours are currently Monday to Saturday 10 a.m. to 3 p.m. (Sundays and Wednesday evenings by appointment only). Call 631-360-7575 or visit www.smithtownanimalshelter.com.

Microplastics. Photo by Erica Cirino

By Nancy Marr

How many plastics do you use each day  — cups, straws, food containers, water bottles, toys, shoes? How many of them could you live without? How have we become so dependent on plastics – most of which we use once and then discard? 

Beginning after World War II, the invention of items like plexiglass, impressive because of its durability, started the growth of the plastics industry. More recently, with the fossil fuel industry facing cutbacks, and with fracking reducing the price of natural gas, fossil fuel companies in the United States found they could make products from their waste, making it into things people could use. Since the 1960s, plastic production has increased by approximately 8.7% annually, evolving into a $600 billion global industry. Fossil fuel companies supported building more pipelines to make more plastic products.

Recycling was regarded as the way to dispose of the plastics, turning them into new products. In 1975, producers lobbied the United States government for more recycling programs. But recycling has not been a solution. Now, 400 million tons have accumulated over the world, most of it created within the last 15 years in the United States. Plastics degrade when they are recycled; the World Economic Forum estimates that only 2% has been effectively recycled to create new products. Burning the plastic waste to melt it releases toxic compounds and carbon. 

The public has become aware of the problems created by plastic waste. Efforts to clean the oceans where the waste has accumulated have revealed micro and nanoplastic pellets and beads, which we are also finding in cosmetics. Other countries are responding to the problem of the waste piled on their shorefronts and waterways. 

Current estimates find that oceans have 60% fish but 40% plastics. China, which received and recycled much of the plastic waste we shipped to them until 2013, passed a law refusing all shipments of waste from the United States. 

Additionally, when plastics are exposed to natural forces like sunlight and wave action, plastics will degrade into microplastics. Over time, plastic particles contaminate the marine ecosystem and the food chain, including foodstuffs intended for human consumption. In vivo studies have demonstrated that nanoplastics can translocate to all organs, affecting human health.

Plastic producers say the plastics are OK, people need them; it is what the consumer does after their use that is the problem, leaving the problem to us. Local efforts to reduce the use of plastics have had some success – cutting back on the use of plastic water bottles, for instance. But the public believes they need them, encouraged by advertising and publicity from water bottle manufacturers like the Ohio manufacturer Fiji who convincingly tells consumers that their water is safer than the public water supply. 

Environmentalists have realized that change needs to start with the manufacturers, not the consumer. Freeing the oceans from the deposits of plastics and creating plastics that are compostable or biodegradable will take strong citizen action. According to The Daily Planet, “we are seeing that public demands are clear, and they want plastic waste to be addressed.”

We need to ask the Federal Government to stop giving rebates to fossil fuel companies. The Center for Biological Diversity has petitioned the U. S. Environmental Protection Agency to regulate plastics as a pollutant under the Clean Water Act and will keep pushing for plastic pollution to be treated as the hazardous waste that it is. On a federal level, the Break Free from Plastics Act that was re-introduced recently includes a strengthened EPR policy that holds plastic producing companies accountable for their waste. It also would implement a three-year pause on issuing permits for new plastic production facilities. 

In New York State the Extended Producer Responsibility bill (S1185), co-sponsored by Assemblyman Steve Englebright and Senator Todd Kaminsky, will be addressed in the Senate most likely in June. It would require producers and manufacturers to finance the disposal of their packaging materials and plastics, with incentives for finding ways of making recycling easier. The American Chemistry Council, which represents plastic producers, would put the onus on consumers to pay taxes on plastic to pay for recycling. 

Although recycling will not make the plastics go away, we should all do  what we can to reduce our personal use of plastics. Contact the legislators who have written the EPR bills, Senator Kaminsky ([email protected]) and Assemblyman Englebright ([email protected]) and your own state legislators, to tell them you support the EPR bill and reusable packaging to reduce the use of plastics.    

Nancy Marr is first vice-president of the League of Women Voters of Suffolk County, a nonprofit, nonpartisan organization that encourages the informed and active participation of citizens in government and influences public policy through education and advocacy. For more information, visit https://my.lwv.org/new-york/suffolk-county or call 631-862-6860.

Strawberry, Spinach, Orange and Almond Salad

By Barbara Beltrami

Moms love salads. They order them in restaurants and for take out and carry them to work in plastic containers. They probably try to get you to eat them. So why not make Mom a special salad or two or three for her special day? It’s a project that accommodates lots of chefs and sous chefs and is fun to prepare and assemble. Here are some out of the ordinary salads that are sure to bring a smile to Mom’s face and lots of hugs to the kitchen crew.

Tomato, Watermelon, Cucumber and Feta Salad

YIELD: Makes 4 to 6 servings

INGREDIENTS:

1/4 cup orange juice

Freshly squeezed juice of 2 lemons

1 shallot, minced

1 tablespoon simple syrup

1/2 cup extra virgin olive oil

Salt and freshly ground pepper to taste

2 ripe tomatoes, cut into 1” cubes

1/8 seedless watermelon, cut into 1” cubes

1 medium cucumber, peeled, seeded and cut into 1” cubes

3/4 pound cubed feta cheese

1/2 cup chopped fresh dill

DIRECTIONS:

In a small bowl whisk together orange juice, lemon juice, shallot, syrup, oil, salt and pepper till thoroughly emulsified. In a large salad bowl combine tomatoes, watermelon, cucumber, feta and dill; when ready to serve toss with dressing and serve with toasted pita bread.

Strawberry, Spinach, Orange and Almond Salad

YIELD: Makes 4 servings

INGREDIENTS:

1/4 cup extra virgin olive oil

1 tablespoon balsamic vinegar

1 tablespoon red wine vinegar

2 tablespoons minced red onion

Coarse salt and freshly ground black pepper to taste

7 cups baby spinach, washed 

1 1/2 cups sliced fresh strawberries

1 large orange, peeled, cut into bite-size cubes

1/2 cup sliced toasted almonds

DIRECTIONS:

In a small bowl whisk together the oil, vinegars, onion, salt and pepper. In a large salad bowl toss together the spinach, strawberries and orange. When ready to serve toss with dressing and top with almonds. Serve with sliced grilled boneless chicken breast, lamb chops or steak and baked potato.

Southwestern Chopped Salad

YIELD: Makes 4 servings

INGREDIENTS:

1/4 cup  freshly squeezed lime juice

2 teaspoons grated lime zest

1/4 cup extra virgin olive oil

2 tablespoons honey

1 garlic clove, smashed

1 teaspoon chopped fresh jalapeno pepper

1 teaspoon ground coriander

Salt and freshly ground pepper to taste

1 head Romaine lettuce, washed, chopped

One 14-ounce can black beans, rinsed, drained

1 medium-large tomato, chopped

1/2 cup peeled chopped jicama

1 cup fresh, frozen or drained canned corn kernels

1 red onion, finely chopped

1 green bell pepper, chopped

1/3 cup fresh cilantro leaves, chopped

1 avocado

DIRECTIONS:

In a small bowl whisk together the lime juice and zest, oil, honey, garlic, jalapeño, coriander, salt and pepper; let sit and before using, remove and discard garlic. In large salad bowl toss the lettuce, beans, tomato, jicama, corn, onion, bell pepper and cilantro. Immediately before serving, peel avocado and dice, add to salad and immediately toss with dressing. Serve with tacos, nachos, hamburgers, pizza, steak or anything grilled.

Asparagus, Pea, Radish and Bibb Lettuce Salad

YIELD: Makes 4 servings

INGREDIENTS:

1 teaspoon grated lemon zest

2 to 3 tablespoons freshly squeezed lemon juice

1/4 cup extra virgin olive oil

1 to 2 teaspoons honey

Coarse salt and freshly ground black pepper

1 pound fresh asparagus, trimmed

1 head Bibb lettuce, washed and torn into bite-size pieces

1/2 pound snap peas, cut into 1” slices

1 bunch radishes, washed, trimmed, sliced

2 tablespoons snipped fresh chives

DIRECTIONS:

In a small bowl, whisk together lemon zest and juice, oil, honey, salt and pepper. Steam asparagus until barely al dente, about 3 to 4 minutes; immerse in cold water to stop cooking. When cooled, place in large salad bowl and toss with with lettuce, peas and radishes. When ready to serve toss with dressing, sprinkle with chives and serve with meat, fish or poultry. 

Photo courtesy of SCCC

Education prepares people for the future, helps them achieve their goals and increases their odds of living a life where they not only survive, but thrive.

As blues musician B.B. King is famously quoted as saying, “The beautiful thing about learning is that no one can take it away from you.”

President Joe Biden (D) gets that concept, and last week he asked Congress to enact legislation that would allow Americans to attend community colleges for free. Under the American Families Plan, $109 billion would be slated to make two years of community college free for all students. There would also be an $85 billion investment for expanding federal Pell Grants, which is awarded to undergraduate students who display financial need and have not earned a degree. This is one important way to help our young people who are unprepared for the workforce after high school.

For many, a community college has given them an advantage that they may not have had otherwise. From those whose grades were less than ideal in high school to those whose can’t afford to attend a four-year university or are undecided on what they want to do with their lives, a community college provides a stepping stone that is local and affordable for most. 

Here at TBR all three of our current editors attended Suffolk County Community College, which in turn paved the way to making obtaining bachelor’s degrees at other institutions more manageable.

According to the website joebiden.com, approximately six out of 10 jobs require education beyond a high school diploma. To succeed in a world where the economy is globalized and technology driven, people are going to need more than 12 years of education.

The website also goes on to say that one can do a lot with an associate degree. 

“Today in the United States there are an estimated 30 million quality jobs, with an average salary of $55,000, that don’t require a bachelor’s degree,” according to the site.

Free college tuition for community colleges would mean even more young people being able to achieve the American Dream. It can also keep college-aged students in the area, frequenting local stores, which stimulates the local economy. And in the long term, with less student debt to pay, it may increase the odds of people staying on Long Island and settling down.

Two years can make a difference and transform a life. Our sincere hope is that Congress will take this proposal from the president seriously.

At the same time, we hope a better look is taken at our current public school system in America. Even before the pandemic, American children were not receiving an equal education from state to state as many schools are funded through local taxes. The more affluent an area a person lives in, the better the education tends to be. Also, there is a need for more pre-K classes across the country to provide children a head start in learning, both academically and socially. Most of all, everybody should be required to complete 12th grade and not be able to drop out of school at 16.

The education system in the U.S. needs a lot of fine-tuning. Let’s start by providing high school graduates a chance to get the skills they need in today’s competitive world.

Photo from Pixabay

By Daniel Dunaief

Daniel Dunaief

We live such a two-handed life these days. On the one hand, we are emerging from our pandemic shells. On the other, we don’t want to race out too quickly, undermining all the work we did to protect ourselves, our families and our school communities. To that end, I had a few topics on the two-handed nature of our lives:

The weather

On the one hand, it’s a relief that we can enjoy warmer weather. The summer is approaching. The calls from seagulls blend with the steady rhythm of water lapping up on the shores, urging the fortunate residents of Suffolk County to return to the peace and harmony of the water.

On the other hand, the temperature will undoubtedly climb into the hazy, hot and humid zone at some point. While the beaches are wonderful, we won’t all have time to stroll on a sandbar during the week.

Vaccinations

On the one hand, many people are getting vaccinated, increasing the likelihood that we’re taking an immunological stand against a deadly virus. With a greater percentage of the population inoculated, we stand a better chance of coming together, revisiting family and friends we’ve only seen on Zoom for over a year.

On the other hand, a subgroup of people are reluctant to take the vaccines, worried about side effects, the speed at which the vaccine was developed, and a host of other concerns. If enough of them don’t get vaccinated and/or if variants evade the vaccine, we may not be able to beat back this virus as quickly as we’d like.

Graduations

On the one hand, we are so incredibly proud that our children have made it through whatever stage concludes this year. We appreciate all they have done to get here and to become the incredible people they are.

On the other hand, wait, hello? How did the time go by so quickly? Did we prepare them for the real world? What is the real world? What does it mean to graduate into the second year of a pandemic and how can we prepare them for some of the unknowns and unknowables ahead? 

Politics

On the one hand, we can, potentially, talk about politics again without the echoes of personal animus reverberating from an angry White House. In theory, we can even agree to disagree or to consider compromise.

On the other hand, has the left become too powerful even as the right engages in party strife? Are calmer waters really around us, or is it a temporary reprieve until the tempest returns with the elections in 2022 and 2024?

Freedom

On the one hand, we are freer than we’ve been in over a year, to travel and visit family, to take our masks off outside and read people’s lips and study their smiles. We can even consider traveling outside the country.

On the other hand, after living with a fear of human contact, how much can we set aside our concerns about the public health dangers of interacting with other people? 

A return to offices

On the one hand, we have a chance to speak with each other in person, to share stories about our lives and our children and to discuss the surprising run of a Knicks team guaranteed to have a winning record this year.

On the other hand, we have to deal with traffic, parking spots, lines at lunch, and conversations that keep us from returning to the homes we couldn’t wait to leave.

Photo from Pixabay

By Leah S. Dunaief

Leah Dunaief

Strange as it may seem, I always wanted to be a mother. Even before I was in elementary school, I remember hoping someday to be a mother. Thinking back on my early years, I was really more of a tomboy, playing stoop ball and stick ball on the block with the other kids. I did have one doll that I loved. It was quite a progressive doll for its time. I could give it a bottle, and it would subsequently pee. My mother would make sure the baby bottle that had come with the doll was filled with water and not milk. But other than that, I wasn’t particularly given to imaginative girly games like playing house or cooking. I just knew that when I grew up, I wanted to be, among other pursuits, a mother. The idea, of loving a child, teaching a child, nurturing a child, made me happy.

Then I grew up, married a man who also loved the prospect of having a child, and in a short time, we had three. That is, we had three boys within four years and two days. Ever hear the old adage, be careful what you wish for? On the one hand, I adored my boys. I fed them, bathed them, dressed them, played with them and hugged them a lot. On the other hand, I well remember a moment when I sat at the kitchen table, my head down on the crook of my arm, and cried. The three of them were screaming “Mommy!” and chasing each other around my legs with two of them needing diapers changed at the same time. There were dishes in the sink, the next batch of dirty laundry was behind me in a pile, waiting to be put into the overworked washing machine, I had not had a chance yet to change out of my nightgown, and I was seriously doubting I would ever get out of the kitchen alive. This from someone who was never much for crying except in sad movies.

They were exceptionally good communicators. I was convinced that they caucused every night before bedtime and arranged for each to wake me up during the night with a loud scream at a different time. One of my neighbors, catching sight of me putting out the garbage one morning, commented to another neighbor that he had never seen anyone look so tired. Yup, that was me.

But then there was the other side of the experience. They got a little older, made friends who, it seemed, always lived at the farthest reaches of the district, and of course I drove them frequently to play dates. It gave me a chance to meet lots of other mothers. I drove them to weekly music lessons, which enabled them to join the school bands and orchestras. We proudly attended their initially cacophonous concerts that over the years turned into remarkably good classical music and jazz performances. They played baseball, joined the swim team and the tennis team, and we thoroughly enjoyed cheering each at bat, each match, each meet, even if we sometimes melted in the heat or froze in the cold.

Their academic efforts gave us great satisfaction. They studied diligently and sometimes won contests and awards, which gave us vicarious joy. Of less satisfaction would be a trip to meet with the teacher for discussion of any less than perfect behavior.

Then it was prom time. And suddenly, for it seemed sudden, they stood before us in tuxedos, with young women on their arms who they were squiring to the dance. They were all grown up. It was the signal that they would shortly be leaving, eagerly leaving the nest and their parents behind. Yes, they came back regularly from college to have their laundry done and for some good meals. And I like to think for some great hugs. But they were off now, busy with their exciting lives, developing their careers, finding the women they would marry. And the best prize: grandchildren.

How lucky I am that my wish came true.

'Midnight Pasta'

By Barbara Beltrami

Even if you are not one of those people who insists on anchovies for their pizza topping, please read on because those tiny, salty little fillets that come in that hard-to-open tin can be judiciously included as an ingredient to enhance taste in many recipes. 

While most anchovy recipes that I’ve tried are Italian ones, it logically follows that they can be found in any Mediterranean cuisine. Think of them as part of an antipasto platter, in a “midnight pasta” with olive oil and garlic, as a focal ingredient in bagna càuda, on a crostini, adding zing to otherwise bland sautéed greens or as a topping on flatbread. 

Still not convinced? Then try anchovy cream or paste which comes in a tube and squeeze a little on a piece of grilled Italian bread anointed with olive oil or try the recipes below. And don’t forget, it’s anchovies that make a classic Caesar salad one of your favorites.

‘Midnight Pasta’

‘Midnight Pasta’

YIELD: Makes 2 to 4 servings

INGREDIENTS:

1/3 cup olive oil

4 garlic cloves, mashed into a paste

1/2 teaspoon crushed red pepper flakes

One 2-ounce tin anchovy fillets, mashed into a paste

4 tablespoons chilled unsalted butter

1/2 pound thin spaghetti

1/4 cup chopped parsley

DIRECTIONS:

Heat oil in a large skillet over medium heat. Add garlic and cook, stirring frequently, until golden, about 2 to 3 minutes. Add crushed red pepper flakes and anchovy and with back of wooden spoon incorporate into garlic and oil. Cook, constantly stirring, one to two minutes. Reduce heat to low and stir in butter. Meanwhile, bring large pot of water to boil, add salt to taste, add spaghetti and cook according to package directions until al dente. Drain and transfer to skillet, add parsley, toss with garlic-anchovy mixture and serve immediately with a tomato salad.

Bagna Càuda

Bagna Càuda

YIELD: Makes 6 servings

INGREDIENTS:

1 cup extra virgin olive oil

1/2 stick unsalted butter

12 anchovy fillets

6 garlic cloves, chopped

Salt and freshly ground black pepper to taste

3 carrots, peeled and cut into sticks

3 celery ribs, cleaned and cut into sticks

12 bite-size cauliflower florets

1 green bell pepper, seeded, cut into 12 strips

1 red bell pepper, seeded and cut into strips

12 wedges fennel bulb

1 crusty French baguette, sliced

DIRECTIONS:

In a food processor or blender make an emulsion of the oil, butter, anchovies, garlic, salt and black pepper; transfer mixture to a medium saucepan and cook over low heat, stirring occasionally. Pour into fondue pot or flame proof casserole over alcohol burner. Place veggies on a large plate encircling pot and have guests dip them into the oil mixture, being sure to scrape the bottom and hold over bread slices to catch the drips. Serve with a dry white wine.

Anchovy and Egg Crostini

YIELD: Makes 8 servings

INGREDIENTS:

16 half- inch thick slices French baguette

1/3 cup extra virgin olive oil

16 anchovy fillets

Scant tablespoon freshly squeezed lemon juice

Freshly ground white pepper to taste

4 hard-boiled eggs, peeled and sliced

1/2 cup freshly snipped chives

1/4 cup chopped dill

DIRECTIONS:

Preheat broiler or grill on high setting.  Brush one side of each slice of bread with a little of the oil and place, oiled side down, on baking sheet or grill and toast on one side, until golden brown, about one minute. Remove from heat, place grilled side down on a platter. In medium bowl, mash anchovies with back of a fork and combine with the remaining oil, lemon juice and pepper; add egg slices and gently toss them with the mixture, then spread them on toasted bread slices. Scatter chives and dill on top. Serve with prosecco.

The IRS and the New York State Dept. of Taxation and Finance have extended the due date for personal income tax returns and related payments to May 17, 2021 due to the continued impact of COVID-19. METRO photo

By Nancy Burner, Esq.

Nancy Burner, Esq.

In 2017, the Tax Cuts and Jobs Act increased the federal estate tax exclusion amount for decedents dying in years 2018 to 2025. The exclusion amount for 2021 is $11.7 million. This means that an individual can leave $11.7 million, and a married couple can leave $23.4 million dollars to their heirs or beneficiaries without paying any federal estate tax. This is a good thing because the federal estate tax rate is 40 percent.

Despite the large Federal Estate Tax exclusion amount, New York State’s estate tax exemption for 2021 is $5.93 million. Prior to April 1, 2014, the New York State estate tax exemption was $1 million, and many estates had to file New York State estate tax returns and pay New York State estate tax.

With the current exemptions, there would technically be no requirement to file either a New York State or federal estate tax return and no tax would be due. However, the inquiry does not end there. For example, if one spouse survived, and has approximately $5 million dollars in assets, it is recommended that he/she file a federal estate tax return to elect “portability” to capture the deceased spouse’s unused $11.7 million-dollar federal exemption. This would be necessary in the event of the living spouse’s assets appreciating over time and/or the federal estate tax exclusion decreasing leaving him/her with assets valued over the federal exclusion at the time of his/her death.

For those dying after December 31, 2010, if a first-to-die spouse has not fully used the federal estate tax exclusion, the unused portion called the “Deceased Spousal Unused Exclusion Amount,” or “DSUE amount,” can be transferred or “ported” to the surviving spouse. Thereafter, for both gift and estate tax purposes, the surviving spouse’s exclusion is the sum of (1) his/her own exclusion in the year if death, plus (2) the first-to-die’s ported DSUE amount.

In order for the surviving spouse to be able to use the unused exemption, the executor of the first-to-die’s estate must make an election on a timely-filed estate tax return. A timely filed return is a return filed within nine months after death or within fifteen months after obtaining an automatic extension of time to file from the IRS. Normally a federal estate tax return is only due if the gross estate plus the amount of any taxable gift exceeds the applicable exclusion amount (up to $11.7 million in 2021). However, in order to be able to elect portability, a federal estate tax return would have to be filed even if the value of the first-to-die’s estate was below the exclusion amount.

The problem occurs when the first spouse dies, and no estate tax return was filed. In that event, the second to die spouse could not use the deceased spouse’s unused exemption. What if the first spouse dies, no estate tax return is filed, and no election was made on a timely basis? Does the surviving spouse lose the exemption?

In June 2017, the IRS issued Revenue Procedure 2017-34. The Revenue Procedure is a simplified method to be used to make a late portability election. The IRS made this procedure applicable to estates during the two-year period immediately following the decedent’s date of death. This gives you 24 months to file rather than 15 months.

To be eligible to use the simplified method under the Revenue Procedure the estate must meet the following criteria:

(1) The decedent: (a) was survived by a spouse; (b) died after December 31, 2010; and (c) was a citizen or resident of the United States on the date of death;

(2) The executor was not required to file an estate tax return based on the value of the gross estate;

(3) The executor did not file an estate tax return within the time required; and

(4) The executor either files a complete and properly prepared United States Estate (and Tax Return) on or before the second annual anniversary of the decedent’s date of death.

If more than two years has elapsed since the date of death but all other criteria of Revenue Procedure 2017-34 were met, then the Executor would have to request a Private Letter Ruling from the IRS to obtain an extension of time elect portability and file a federal estate tax return.

For those that had spouses pass away after December 31, 2010, portability can be a valuable estate planning tool to save a significant amount of federal estate tax on the death of the second spouse. If a surviving spouse has assets that are close in value to the current federal exclusion amount, it is important to examine the records of the deceased spouse to make sure that a portability election was made on a timely filed federal estate tax return. If no return was filed, and no estate tax return was required to be filed, based upon this IRS Revenue Procedure it may not be too late to elect portability.

Nancy Burner, Esq. practices elder law and estate planning from her East Setauket office. Visit www.burnerlaw.com.