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By Nancy Burner, Esq.

Nancy Burner, Esq.

For the charitably inclined, there is always a question of how to be most efficiently leave money to charities in your estate plan. Charitable giving ranges from simple small monetary amounts to more complicated charitable trusts. No matter the option, there are potential income tax and estate tax implications to consider.

Leaving a specific bequest in your ill or Trust is one common type of charitable gift. You leave a set amount to a charity of your choosing at the time of your death. For those that want to cap the amount that given to charity, this is a good option. These specific bequests are paid out first, off the top of the estate. Thus, if you only have $100,000 in your estate and leave specific bequests totaling $100,000, there will not be any assets left to the residuary beneficiaries. Usually, the residuary portion of an estate is the largest. But not always and especially not if you do not correctly allocate your assets.

Residuary beneficiaries are those that receive a percentage or fractional distribution of the “rest, residue, and remainder” of your estate. Take the example above, if your total estate assets equal $300,000, then after the $100,000 charitable bequests, your residuary beneficiaries receive the remaining $200,000. A charity can also be one of your residuary beneficiaries, in which case the charity would receive a fractional share of your choosing. 

In certain circumstances, it is beneficial to include a “disclaimer to charity.” You would add a provision in your Will or Trust directing that any “disclaimed” amount of your estate goes to charity. This is done for estate tax planning purposes. If your estate is more than 105% over the New York State estate tax exemption amount ($6.11 million in 2022), you then “fall off the cliff.” This means that your estate will receive no exemption and the entire estate taxed from dollar one. However, if your Will or Trust has a disclaimer provision, any amount that a beneficiary rejects goes to the charities that you listed.  That gift to charity serves to reduce your taxable estate, moving it back under “the cliff” and saving a great deal in taxes. This is an especially useful tactic for those with estates that are on the cusp of the exemption amount.

Another method of charitable giving is gifting tax-deferred retirement assets. While you are still living, you can gift from your retirement account up to $100,000 per year as a qualified charitable distribution. Making the gift directly to the charity removes the required minimum distribution from your taxable income. There are some pitfalls to avoid.  Not all plans qualify for this type of distribution, not all charities are considered “qualified,” you cannot receive a benefit in exchange for the distribution (ex. a ticket to a charity concert), and you must gift the funds directly from the retirement account to the charity.

In addition to charitable gifting from a retirement account during your lifetime, you can list charities as  after-death beneficiaries of your accounts. If you have a mixture of individuals and charities as beneficiaries, you may want to leave the retirement assets to the charities. This saves your individual beneficiaries from paying income tax on distributions. Especially in light of the SECURE Act, which requires that most beneficiaries of retirement account withdraw all the funds within ten years. The income tax consequences for such beneficiaries may be steep if there is a large retirement account. 

While there are several charitable giving options, each person will need to navigate a solution that suits them best. An experienced estate planning attorney will take into account the size of the estate, potential tax liabilities, how much you want to leave to charity, and your other beneficiaries. With proper planning, you can ensure your gifts go as far as possible to benefit the charities that you hold dear.

Nancy Burner, Esq. is a Partner at Burner Prudenti Law, P.C. focusing her practice areas on Estate Planning and Trusts and Estates. Burner Prudenti Law, P.C. serves clients from New York City to the east end of Long Island with offices located in East Setauket, Westhampton Beach, Manhattan and East Hampton.

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By Fr. Francis Pizzarelli

Father Frank Pizzarelli

The holiday season is quickly unfolding right in front of us. It’s hard to believe that another new year is almost here. 

We are so polarized as a world and troubled by the war between Israel and Hamas; impacting Israelis and Palestinians as well.

Our world is so infected with hate, violence and discrimination. The world is bleeding with no real healing in sight.

Constantly, I hear people complain about how selfish and self-centered the world has become. However, I’ve recently seen a different world. 

On November 1, I finally had the hard cast removed after six weeks. I felt so good to be liberated as I walked out of the surgeon’s office like a new person. I have been struggling with my knee and a tendon repair for almost a year due to a ski accident last year.

On my third day of liberation, I ended up back in the hospital due to an infection. Thankfully, the infection was contained. After a week and a half of intravenous antibiotics, I was able to walk out of St. Charles Hospital slowly and very carefully.

I went back to teaching this semester at St. Joseph’s University and Fordham University. I also usually teach a class at Suffolk Community College but due to poor enrollment my regular class was canceled.

It was great being back with my students. It’s the end of the semester and I returned just in time for final oral presentations. At Fordham, my graduate students were finishing their final papers.

I love teaching. I love my students. Every semester, I learn something new from my students. My graduate students inspire me to stay the course by their powerful commitment to wanting to make a difference and serve others.

Since coming back to school, especially graduate school, it has not been a walk in the park. To protect me from falling, I have my good friend Ethel my walker to keep me balanced.

Everyone complains about how violent the world is especially New York City. I have been teaching on Tuesdays at Fordham University for almost 20 years; I have never seen a violent act. To the contrary, I have seen compassion.

Every Tuesday I take the 5:38 AM train from Ronkonkoma. It is an express train to Pennsylvania Station. Whether I’m getting on the Long Island Railroad or getting on the subway, immediately someone pops up to offer me a seat or to assist me; it has amazed me beyond words, especially since I’m not dressed as a priest.

On the contrary, some would say I look like a homeless man! I am forever grateful for those random acts of compassion. Holiday blessings, Merry Christmas and Happy New Year.

Father Francis Pizzarelli, SMM, LCSW-R, ACSW, DCSW, is the director of Hope House Ministries in Port Jefferson.

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By Rabbi Aaron Benson

Rabbi Aaron Benson

There would be no miracle of Hanukkah, the eight-day festival which begins this Thursday evening, without there first being darkness.   

Hanukkah is meant to be a time of joy. It is not a major holiday, still it is a time to play games, give gifts and enjoy foods fried in oil, reminiscent of the miracle at the heart of the holiday.  

In ancient times, the Holy Temple in Jerusalem had been defiled and when the Jews took it back from their oppressors, they found only enough oil to light the sanctuary’s special candelabra, the menorah, for one day.  Since the menorah must always be lit, the Jews did so, and miraculously, the oil burned for eight days during which time more oil was procured. 

But even more important than the oil, the miracle couldn’t have happened if there hadn’t been darkness at first.  

This year, Hanukkah occurs in a time of hatred and war for Israel and the Jewish People. It is a time of suffering for the innocent people of Gaza. It is a time in which Islamophobia has caused violent and deadly attacks on American Muslims; college students in Vermont and a little boy from the same part of Illinois where I grew up. Not to mention all that divides Americans from each other, too. 

This is a Hanukkah of much darkness. 

But it is only out of darkness that light, that miracles can come. 

I am reminded of the final scene from the first season of the HBO series, True Detectives. The two protagonists are discussing the fight against evil, the war between darkness and light. One of the two argues that looking in the night sky, there is far more darkness than the tiny points of light we see, “it appears to me that the dark has a lot more territory.” The other objects, saying, “You’re looking at it wrong, the sky thing … once there was only dark. You ask me, the light’s winning.”

If good people, Jews and non-Jews, can resist the vast darkness that surrounds us and bravely light one little light, we, all of us, will create a miracle. May such a miracle, one that brings understanding and peace, be kindled for us all soon. 

The author is the rabbi of  North Shore Jewish Center in Port Jefferson Station.

Pixabay photo

By Daniel Dunaief

Daniel Dunaief

We have friends who live close to us who are pregnant. Okay, that sounds weird, right? She’s pregnant, and he looks sheepish, like he’s not sure what’s coming.

That’s not entirely fair. He was socially awkward before he brought his small package of genetic material to the pregnancy party. Why would anyone imagine he would be any different in the months before he makes a head first dive down the rabbit hole into the wonders and challenges of parenthood?

Now, if their families are anything like others I’ve known, they are bound to have a wide range of pre and post delivery discussions.

“Are you going to name the baby after my side of the family?”

“Make sure you put sugar, spice and everything nice in the crib or the baby will become colicky like your Aunt Michelle. She was one of the most miserable babies we’ve ever seen and that’s because her mother forgot about the sugar and spice under the crib.”

One of the most fascinating and sometimes confounding parts of the baby discussion, which can extend well into the years that follow, is the family credit for various traits.

To wit, “He’s incredibly serious and focused just like his Uncle Oswald. That Oswald was a man with a purpose from the time he was born, just like your little baby Joey.”

Or maybe, “Morgan has the same broad smile, laugh or sense of humor as her Aunt Carol.”

Each family can dig in, sharing ways that the developing child has characteristics they are convinced come from one side of the family, often from the speaker who has a proprietary interest in propagating the enduring myth of a family heritage.

Such talk suggests somehow that heredity is much more important than environment. The credit can go beyond physical characteristics such as long eyelashes, rounded shoulders, or sparkling eyes: they can include artistic talent, an ability to relate to other people, or a proficiency for languages.

That somehow seems un-American. After all, we the people generally believe that hard work can help people become proficient in any area, developing the kind of talent that differentiates them in their field and allowing them to control their destiny.

Such strong genetic links, while providing an appealing way to connect to ancestors and to those who aren’t around to smile and play with their descendants, is akin, if you’ll pardon the pun, to linking someone’s last name to their profession.

“Oh, the Jones family? Sure, they all became teachers. The Berringtons went into the clothing business, while the Shimmers all became dentists. They all have such gifted dental hands.”

Such blanket statements about where someone’s exceptionalism originated also throws the other sides of the family into the shadows, as if their only role were to ensure the ongoing survival of the dominant and more important family tree.

Family trees, however, like the trees that people decorate around this time of year, have bilateral symmetry, with people decorating each side in popcorn, cranberries and/or holiday lights.

Rarely does anyone do a deep dive into the other side of a family, learning whether the Jones family had faster legs, a quicker wit, better grades or a stronger work ethic.

Then again, the point of these claims isn’t to be scientific, thorough or even fair. It’s a way to connect the children of today with those who came before. Even if people don’t believe in reincarnation, focus on genes, or contemplate the enduring qualities of any family culture, they might feel tremendous joy and comfort hoping that this person’s unwritten life includes future chapters that reflect a familial past that need not be exclusive to one branch, one side or one person.

Story weaving may help give a developing life context and meaning. Ideally, those attributes and connections may remind the family and this new person about the kind of strong and accomplished roots that can help him or her develop into the kind of person he or she chooses to be, which would be a win for everyone.

Bridal Shower, Pixabay photo

By Leah S. Dunaief

Leah Dunaief

This past weekend we traveled to Boston for a remarkable bridal shower. While I have been to many bridal showers before, this one was in honor of my first grandchild’s fiancee. Life is made up of firsts, of course, and we enjoy each of them in a special way. So up to Massachusetts we went for a new adventure.

I thought about my oldest grandson on the drive north. I still keenly remember the thrill of becoming a grandmother, of witnessing the beginning of the next generation. How lucky we grandparents are to reach that moment. I cherish a particular memory of having this adorable toddler running toward me as he entered the room, arms out for a hug, yelling “Grandma! Grandma!” on his arrival with his parents for a visit. Yes, I really was a grandma, I marveled then to myself, before scooping him up in my arms for a proper welcome. 

After all, it’s a rarefied club one can aspire to but one is powerless to join on one’s own.

And that little person, grown up now to a handsome man who gives bear hugs, is extending the family with a new chapter, and I was going to celebrate with his soon-to-be wife.

It’s a phenomenon, this marriage bit, when you think about it. Two people meet, they fall in love, decide they want to spend the rest of their lives together, and the next thing you know, a small army of strangers rush to hug you and welcome you to the family. That’s what happens at a bridal shower, even as the avowed purpose is to help the newly weds set up their home with small gifts. 

In addition, though, the two sides of the family get a chance to meet before the wedding, check each other out under joyful circumstances, then, no longer strangers, look forward to seeing each other at the nuptials. Maybe it’s not an accident that the shower is a women’s only affair. We have been known as the more critical of the sexes. If we have met and enjoyed the prospective extension of the family, the wedding will most likely go smoothly. Or so history might suggest.

Speaking of history, where did the idea of a bridal shower come from? 

Here are two stories. The first dates back to 16th century Holland, where gifts were given to the bride to prepare her for her new life as a married woman if either she was too poor to buy them herself or her father didn’t approve of the marriage and wouldn’t provide a dowry. One such instance involved a father who wanted his daughter to marry a wealthy pig farmer, but she insisted on marrying a miller, who was from a lower class. The girl’s friends then supplied gifts to help her start a home.

The second story is from the Victorian Era. Ladies in those days would gather to wish the bride well, bringing small gifts like notes and home goods. These would be put in an open parasol, and they would “shower” them over her.

Today the bride’s friends and female relatives gather to wish the new bride well and help prepare the home, and that is exactly what happened in the lovely club setting on the water that we attended. My grand daughter-in-law’s shower was organized by her friend since early childhood. The day was bright and sunny on the outside, and so was the mood inside. We met some of her friends, her immediate family, her aunts and cousins, and enjoyed a delicious brunch together. We traded stories of how some of the women had found their husbands, where they now lived, how many children they had, what sort of work they did, in short the usual conversations when strangers first meet. The hit of the day was the clever 1 1/2 year-old son of the hostess who roamed among us and tried to put his sneaker on my foot. Gifts were opened by the bride, pictures were taken, and then slowly we dispersed, promising to see each other at the wedding, now an extended family.

Maizee. Photo from Smithtown Animal Shelter

MEET MAIZEE!

This week’s featured shelter pet is Maizee, a beautiful Husky/Jindo mix up for adoption at the Smithtown Animal Shelter. 

Maizee is a two year-old Female Husky/Jindo Mix who was found as a stray and never claimed. She is a stunning ball of happy energy who enjoys meeting new people and going for runs. Maizee is looking for a family that can keep her active and shower her with love and affection. She needs to work on her leash manners, but is otherwise perfectly well behaved. Maizee would do well in a home with dogs who can match her energy. A potential home should be careful when introducing her to cats and small children, as her strength can be a little overwhelming for them. Stunning Maizee is a total delight, and we know her perfect home will find her soon enough.

If you are interested in meeting Maizee, please fill out an application to schedule time 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 Town of Smithtown Animal & Adoption Shelter is located at 410 Middle Country Road, Smithtown. Visitor hours are Monday to Saturday from 10 a.m. to 3 p.m. (Sundays and Wednesday evenings by appointment only). For more information, call 631-360-7575 or visit www.townofsmithtownanimalshelter.com.

Sufganiyot

By Heidi Sutton

The humble donut is a treat beloved all over the world, but it takes on special significance when you make sufganiyot for Hanukkah. These deep-fried delicacies have become popular in Israel as a way to symbolize the miracle of the oil lamps that burned one day’s supply of oil for eight days in the ancient Holy Temple in Jerusalem. 

Sufganiyot are traditionally filled with jelly or jam, but can also be filled with custard, Nutella, pudding, pumpkin butter, apple butter, or dulce de leche and are are also delicious plain. 

Enjoy this recipe for Sufganiyot, courtesy of Martha Stewart, for your next Hanukkah celebration.

Sufganiyot

YIELD: Makes 20 donuts

INGREDIENTS:

2 teaspoons active dry yeast (one packet)

1⁄2 cup warm water (100 to 110 F)

1⁄4 cup plus 1 teaspoon sugar, plus more for rolling

2 1⁄2 cups all-purpose flour, plus more for dusting

2 large eggs

2 tablespoons unsalted butter, at room temperature

1⁄4 teaspoon freshly grated nutmeg

2 teaspoons salt

3 cups vegetable oil, plus more for bowl

1 cup seedless raspberry jam

DIRECTIONS:

In a small bowl, combine yeast, warm water, and 1 teaspoon sugar. Set aside until foamy, about 10 minutes.

Place flour in a large bowl. Make a well in the center; add eggs, yeast mixture, 1⁄4 cup sugar, butter, nutmeg, and salt. Using a wooden spoon, stir until a sticky dough forms. On a well-floured work surface, knead until dough is smooth, soft, and bounces back when poked with a finger, about 8 minutes (add more flour, if necessary). Place in an oiled bowl; cover with plastic wrap. Set in a warm place to rise until doubled, 1 to 11⁄2 hours.

On a lightly floured work surface, roll dough to 1⁄4-inch thickness. Using a 21⁄2-inch-round cutter or drinking glass, cut 20 rounds. Cover with plastic wrap; let rise 15 minutes.

In a medium saucepan over medium heat, heat oil until a deep-frying thermometer registers 350 F. Using a slotted spoon, carefully slip 4 rounds into oil. Fry until golden, about 40 seconds. Turn donuts over; fry until golden on other side, another 40 seconds. Using a slotted spoon, transfer to a paper-towel-lined baking sheet. Roll in sugar while warm. Fry all dough, and roll in sugar.

Fill a pastry bag fitted with a #4 tip with jam. Using a wooden skewer or toothpick, make a hole in the side of each doughnut. Fit the pastry tip into a hole, pipe about 2 teaspoons jam into doughnut. Repeat with remaining donuts.

METRO photo

By David Dunaief, M.D.

Dr. David Dunaief

Now that we’re settling into the cooler winter months, dehydration is resurfacing as a challenge. Dry heat makes it hard to stay hydrated or to keep any humidity in your home or office, which can dehydrate your body.

Complications and symptoms of dehydration can be mild to severe, ranging from constipation, mood changes, itchy skin, headaches and heart palpitations to heat stroke, migraines and heart attacks.

The dry air can also make our throats and sinuses dry, making us uncomfortable and more susceptible to irritations and viruses.

Let’s look at some suggestions for keeping hydration up and some consequences of dehydration.

How do you keep humidity in the air?

To reduce sinus inflammation and dry skin that heated air can promote, measure the humidity level in your home with a hygrometer and target keeping it between 30 and 50 percent (1). When the temperature outside drops below 10 degrees Fahrenheit, lower this to 25 percent.

Strategies for adding moisture to the air include using cool mist humidifiers, keeping the bathroom door open after you bathe or shower, and placing bowls of water strategically around your home, including on your stovetop when you cook. If you use a humidifier, take care to follow the manufacturer’s care instructions and clean it regularly, so you don’t introduce bacteria to the air.

Reducing headaches and migraines

In a review of studies published in the Handbook of Clinical Neurology, those who drank four cups or more of water had significantly fewer hours of migraine pain than those who drank less (2). Headache intensity decreased as well.

Decreasing heart palpitations

Heart palpitations are very common and are broadly felt as a racing heart rate, skipped beat, pounding sensation or fluttering. Dehydration and exercise contributing to this (3). They occur mainly when we don’t hydrate before exercising. If you drink one glass of water before exercise and then drink during exercise, it will help avoid palpitations. Though these symptoms are not usually life-threatening, they can make you anxious.

Lowering heart attack risk

The Adventist Health Study showed that men who drank more water had the least risk of death from heart disease (4). Group one, which drank more than five glasses of water daily, had less risk than group two, which drank more than three. Those in group three, which drank fewer than two glasses per day, saw the lowest benefit, comparatively. For women, there was no difference between groups one and two, although both fared better than group three.

The reason for this effect, according to the authors, may relate to blood or plasma viscosity (thickness) and fibrinogen, a substance that helps clots form.

Decreased concentration and fatigue

Mild dehydration resulted in decreased concentration, subdued mood, fatigue and headaches in women in a small study (5). The mean age of participants was 23, and they were neither athletes nor highly sedentary. Dehydration was caused by walking on a treadmill with or without taking a diuretic (water pill) prior to the exercise. The authors concluded that adequate hydration was needed, especially during and after exercise.

I would also suggest, from my practice experience, hydration prior to exercise.

How much water should you drink?

How much water we need to drink depends on circumstances, such as diet, activity levels, environment and other factors. It is not true necessarily that we all should be drinking eight glasses of water a day. In a review article, researcher analyzed the data, but did not find adequate studies to suggest that eight glasses is the magic number (6). It may actually be too much for some patients.

You may also get a significant amount of water from the foods in your diet. Nutrient-dense diets, like Mediterranean or Dietary Approaches to Stop Hypertension (DASH) diets, have a plant-rich focus. Diets with a focus on fruits and vegetables increase water consumption (7). As you may know, 95 percent of the weights of many fruits and vegetables are attributed to water. An added benefit is an increased satiety level without eating calorically dense foods.

Remember that salty foods can dehydrate you, including breads and pastries, so try to avoid these.

Should you avoid caffeinated beverages?

In a review, it was suggested that caffeinated coffee and tea don’t increase the risk of dehydration, even though caffeine is a mild diuretic (8). With moderate amounts of caffeinated beverages, the liquid in them has a more hydrating effect than its diuretic effect. It is important to stay hydrated to avoid uncomfortable — and sometimes serious — complications. Diet is a great way to ensure that you get the triple effect of high nutrients, increased hydration and sense of feeling satiated without calorie-dense foods. However, don’t go overboard with water consumption, especially if you have congestive heart failure or open-angle glaucoma (9).

References:

(1) epa.gov (2) Handb Clin Neurol. 2010;97:161-72. (3) my.clevelandclinic.org. (4) Am J Epidemiol 2002 May 1; 155:827-33. (5) J. Nutr. February 2012 142: 382-388. (6) AJP – Regu Physiol. 2002;283:R993-R1004. (7) Am J Lifestyle Med. 2011;5(4):316-319. (8) Exerc Sport Sci Rev. 2007;35(3):135-140. (9) Br J Ophthalmol. 2005:89:1298–1301.

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

Nikola Tesla’s Wardenclyffe wireless station, located in Shoreham, as seen in 1904. Public domain photo

Tragedy recently struck our community.

The Tesla Science Center at Wardenclyffe, a regional and international treasure nestled in the heart of Shoreham, went up in flames last Tuesday, Nov. 21.

While the cause of the fire is unknown, the damages to the historical structure on-site are extensive. This sad news comes as the nonprofit organization was reaching its peak, embarking upon a $20 million redevelopment project that is now set back for some time.

Considerable effort and planning lie ahead to remediate the wreckage. Fortunately, we can all lend a hand in getting the center back on its feet.

On Tuesday, Nov. 28, center officials launched Mission Rebuild, a $3 million fundraising campaign to finance the necessary restoration work. This is a separate fundraiser from the $20 million campaign for site redevelopment. We also can empathize with the Tesla Center.

Historic preservation is an arduous, often expensive endeavor. Local not-for-profits and private benefactors invest their time and dollars in preserving historically and architecturally significant structures for our community’s benefit. These places connect us to our shared past, linking one generation of Long Islanders to the next.

If we fail to invest in historic preservation, then we run the risk of losing our sense of place and appreciation for the land. This very rootlessness can give way to unfettered demolition, development, sprawl and other ills that may imperil our collective way of life.

The brick building of revolutionary scientist Nikola Tesla’s laboratory at Wardenclyffe — its roof severely damaged by the fire — was designed by famed architect Stanford White, whose roots lie in Suffolk’s North Shore. This intersection of architectural and scientific history is unrivaled anywhere else, which is another crucial reason for us to intervene.

And what could be a more noble cause than science, that exploration into the depths of the unknown, unraveling the mysteries of the universe and elevating our human understanding?

Along the North Shore, we are blessed with a rich scientific tradition spanning several institutions, such as Cold Spring Harbor Laboratory, Brookhaven National Lab and Stony Brook University. Tesla’s lab is a part of that complex. Without it, our homegrown scientific community would be diminished.

As lovers of history, science, and community, we can all lend a hand in this effort. This is a call to people everywhere to help restore this vital place in our community and world.

To donate to Mission Rebuild, please visit www.indiegogo.com/projects/fire-at-tesla-s-lab-immediate-restoration-needed.