Columns

Maple

Welcome to the sixth edition of Paw Prints, a monthly column for animal lovers dedicated to helping shelter pets find their furever home!

Buddy

Meet Buddy

Mark Twain once said, “To get the full value of joy, you must have someone to divide it with.” Who better than your best Buddy? This affectionate, agreeable ten-year-old Terrier mix is the ideal one to share the day to day simple pleasures with, whether it be a stroll in the park or an impromptu gathering with friends. An active member of Little Shelter’s Silver Paw Connection, Buddy knows that you’re never too old to dream. At the top of his wish list is a forever home and a family to love. Life is always better with a Buddy by your side. 631-368-8770, ext. 21

Maple

Meet Maple

Dogs named Maple tend to be good-natured, loyal, affectionate, and loving … the perfect description for this three-year-old Terrier mix, currently up for adoption at Little Shelter in Huntington. The name also symbolizes balance, promise, and intelligence. Rescued from a hoarding situation, Maple is still a bit shy, though loves going for walks and receiving attention and pets. Ready for a happy new beginning, she’s putting on her best “adopt me” face, just waiting for you to say, “There she is, she’s the one!” Stop by Little Shelter today to meet Miss Maple and welcome her into your family. 631-368-8770, ext. 21

Journey

Meet Journey

This sweet and social senior arrived at the Brookhaven Animal Shelter after being picked up as a stray by an Animal Control Officer. Journey has found herself homeless, alone and looking for a second chance since no one has come in looking for her. She is hoping to meet her person soon and enjoy a good life. Journey loves belly rubs and likes to chew on a good bone. She walks very nicely on leash and likes to stroll and smell the roses. She will need to be the only pet in an adult only home. At 8-10 plus years young she should not be spending her days and nights in a kennel. Come meet her today! 631-451-6950.

Princeton

Meet Princeton

“Hi! My name is Princeton. I am a 2 and a half year old year old male American Bulldog Terrier Mix. I was rescued from a high kill shelter in Georgia, and although I am now safe at Kent Animal Shelter in Calverton, I am still nervous. I am a super sweet and a good boy; I’ve just been through a lot and need someone I can trust to take care of me and show me that life and people aren’t so scary.” 631-727-5731, ext. 1

Thor

Meet Thor

This sweetheart was recently abandoned in the Kent Animal Shelter parking lot with 2 other cats. Approximately 9 years old, Thor is a huge mush who craves affection, and has so much love to give! Come meet him today and see how fast he can charm you! 631-727-5731, ext. 1

Ultra

Meet Ultra

A two-year-old Boxer mix, this exceptional girl is Ultra. Looking for a family with high hopes, an even higher fence, and dog experience, she is ready to put her paw print on adoption papers and change her address to yours! While displaying a calm, dignified demeanor, she’s also quick-witted with a good sense of humor, guaranteed to bring a smile to your face. Curious about life and eager to explore the world around her, she’s the perfect one to accompany you on all your adventures. Intelligent and loyal, she has all the qualifications of a best friend and lifelong companion. Why go big when you can go Ultra? Stop by Little Shelter in Huntington to meet her today! 631-368-8770, ext. 21

Check out the next Paw Prints in the issue of July 14.

Paw Prints is generously sponsored by Mark T. Freeley, Esq.

 

Photo by Dave Wang

A TRUE PORT JEFFERSON BYPASS

Friends of the Greenway chair Charlie McAteer submitted this photo by Trail Steward Dave Wang which perfectly captures the original intent of the Port Jefferson Station-Setauket Greenway as these two wild turkeys ‘By-Pass Port Jefferson’ by using the trail last week. He writes, ‘Guess these birds too are enjoying our community gem.’ Join the group for their next clean up on July 23 at 9 p.m. starting at the Port Jeff. Station trailhead.

Send your Photo of the Week to [email protected]

In left photo, Zhiyang Zhai, on the right, with John Shanklin and Jantana Keereetaweep; in right photo, Zhiyang Zhai with Hui Liu. Photos courtesy of BNL

By Daniel Dunaief

In a highly competitive national award process, the Department of Energy provides $2.5 million to promising researchers through Early Career Research Funding.

Recently, the DOE announced that Zhiyang Zhai, an associate biologist at Brookhaven National Laboratory, was one of 83 scientists from around the country to receive this funding.

“Supporting talented researchers early in their career is key to fostering scientific creativity and ingenuity within the national research community,” DOE Office of Science Director Asmeret Asefaw Berhe, said in a statement.

Zhai, who has worked at BNL for 11 years, is studying a signaling protein called Target Of Rapamycin (TOR) kinase, which is important in the plant and animal kingdom.

He hopes to develop a basic understanding of the way this kinase reacts to different conditions, such as the presence of carbon, to trigger reactions in a plant, including producing oils through photosynthesis or making seeds.

Zhiyang Zhai. Photo from BNL

“Ancient systems like this evolve in different lineages (like plants and animals) to work differently and [Zhai] wants to find out the details of how it works in plants,” John Shanklin, chair of BNL’s Biology Department, explained in an email. 

Zhai is trying to define which upstream signals interact with TOR and what the effects of those interactions are on TOR to learn how the kinase works.

He is hoping to get a clear idea of how different nodes interact and how signaling through carbon, nutrients and sunlight affects TOR kinase levels and its configuration.

Researchers may eventually use the knowledge of upstream regulators to reprogram responses by introducing enzymes that would cause the synthesis, or degradation, of upstream regulatory metabolites, Shanklin suggested.

This could be a way to “tune” the sensor kinase activity to increase the synthesis of storage compounds like oil and starch.

In the bigger picture, this type of research could have implications and applications in basic science that could enhance the production of renewable resources that are part of a net-zero carbon fuel strategy.

The DOE sponsors “basic science programs to discover how plants and other organisms convert and store carbon that will enable a transition towards a net zero carbon economy to reduce the use of fossil fuels,” Shanklin said.

In applying for the award, Zhai paid “tremendous attention” to what the DOE’s mission is in this area, Shanklin said. Zhai picked out a project that, if successful, will directly contribute to some of the goals of the DOE.

Through an understanding of the way TOR kinase works, Zhai hopes to provide more details about metabolism.

Structure and function

Jen Sheen, Professor in the Department of Genetics at the Harvard Medical School, conducted pioneering work on how TOR kinase regulates cell growth in plants in 2013. Since then, TOR has attracted attention from an increasing number of biologists and has become “a hot and rapidly-developing research direction in plant biology,” Zhai explained.

He hopes to study the structure of TOR using BNL’s Laboratory of Biomolecular Structure at the National Synchrotron Lightsource II.

Zhai, who hopes to purify the plant version of TOR, plans to study how upstream signaling molecules interact with and modify the structure of the enzyme.

He will also use the cryo-electron microscope to get a structure. He is looking at molecular changes in TOR in the presence or absence of molecules or compounds that biochemically bind to it.

Through this funded research, Zhai hopes to explain how signals such as carbon supply, nutrients and sunlight regulates cell growth.

Once he’s conducted his studies on TOR, Zhai plans to make mutants of TOR and test them experimentally to see if a new version, which Zhai described as “TOR 2.0,” has the anticipated effects.

Zhai is building on his experience with another regulatory kinase, called SnRK1, which is involved in energy signaling.

“His expertise in defining SnRK1’s mechanism ideally positions him to perform this work,” Shanklin said.

At this point, Zhai is focused on basic science. Other researchers will apply what he learns to the development of plants for commercial use.

A seminal moment and a call home

Zhai described the award as “very significant” for him. He plans to continue with his passionate research to explore the unknown.

He will use the funds to hire new postdoctoral researchers to build up his research team. He also hopes this award gives him increased visibility and an opportunity to add collaborators at BNL and elsewhere.

The funding will support part of Zhai’s salary as well as that of his staff. He will also purchase some new lab instruments and tap into the award to attend conferences and publish papers.

When he learned he had won the award, Zhai called his mother Ruiming, who lives in his native China. “She is so proud of me and immediately spread the good news to my other relatives in China,” Zhai recalled.

When Shanklin spoke with Zhai after the two had learned of the award, he said he had “never seen Zhai look happier.”Shanklin suggested that this is a “seminal moment” in a career that he expects will have other such milestones in the future.

A resident of Mt. Sinai, Zhai lives with his wife Hui Liu, who is a Research Associate in Shanklin’s group specializing in plant transformation, fatty acids and lipidomics analysis.The couple has two sons, nine-year-old Terence and three-year-old Steven.

As for his work, Zhai hopes it has broader implications.

“The knowledge of TOR signaling will provide us [with] tools to achieve hyperaccumulation of lipids in plant vegetative tissues, which is a promising source for renewable energy,” he said.

Grilled Espresso-Marinated Flank Steak METRO photo

By Barbara Beltrami

While the grill and all things barbecued are Dad’s inviolable territory, on Father’s Day it’s necessary to get him to relinquish his squatter’s rights so that we can regale him with something special. I think if we can bribe him with a nice cold beer or maybe a margarita or two, perhaps he can be persuaded to just lounge by the pool or in the back yard, while we (under adult supervision if we are kids) baste and sear our tokens of appreciation for all he is and does, and I don’t mean just on the grill. 

It’s got to be something he doesn’t normally cook himself, something yummily unusual. Some great sides like oven fries, grilled corn on the cob, a nice green salad or garlic bread make easy accompaniments to any of the following recipes and there are also specific suggestions with each recipe.

Grilled Teriyaki Chicken

YIELD: Makes 3 servings

INGREDIENTS: 

1/2 cup soy sauce

1/2 cup dry sherry

1/3 cup vegetable oil

2 tablespoons brown sugar

2 cloves garlic, minced

1 tablespoon grated fresh ginger

One 3 1/2 – 4 pound frying chicken, cut into 8 pieces

DIRECTIONS:

In a small bowl combine the soy sauce, sherry, oil, sugar, garlic and ginger. Place chicken pieces in a gallon-size resealable plastic bag and pour in liquid; seal, then tilt and massage chicken to evenly distribute marinade. Turning bag occasionally, refrigerate for at least two hours or up to 12 hours. 

Prepare grill: Oil rack and start fire. Remove chicken from bag and pat dry with paper towels, but reserve liquid for basting. Arrange chicken on rack skin side down and grill, about 30 minutes. During last 10 minutes or so of cooking, brush the chicken with the reserved marinade (if chicken starts to get too dark, turn it so skin side is up.) Serve hot or at room temperature with rice pilaf.

Sicilian Grilled Swordfish with Tomatoes and Olives

YIELD: Makes 4 to 6 servings

INGREDIENTS: 

2 medium tomatoes, seeded and chopped

1 small onion, finely chopped

2 celery ribs, finely chopped

3 tablespoons chopped pitted green olives

1/4 cup chopped fresh flat-leaf parsley

Freshly ground pepper to taste

1/4 cup extra virgin olive oil

3 tablespoons freshly squeezed lemon juice

1 tablespoon chopped fresh oregano

2 pounds swordfish steaks, cut 1/2” thick

2 teaspoons coarse sea salt

DIRECTIONS:

In a small bowl combine the tomatoes, onion, celery, olives, parsley and pepper. Cover and refrigerate if not serving immediately in which case let sit at room temperature 30 minutes before serving. Prepare grill, oil racks, and set grill to medium high heat. In a small bowl combine  oil, lemon juice and oregano. Brush fish on both sides with mixture, then sprinkle with salt and more pepper. Grill over hottest part of grill, turning once, about 4 to 5 minutes per side (it should flake easily when poked with a fork.) Stir tomato and olive mixture, then spoon it over the fish steaks and serve immediately with couscous.

Grilled Espresso-Marinated Flank Steak

YIELD: Makes 4 servings

INGREDIENTS: 

1 tablespoon finely ground espresso 

1 tablespoon lightly packed brown sugar

1 teaspoon chili powder

1 teaspoon paprika

1 teaspoon fresh thyme leaves

Salt and freshly ground pepper to taste

3 tablespoons canola or vegetable oil

1 1/2 pounds flank steak, trimmed of excess fat, at room temperature

DIRECTIONS:

In a small bowl, combine the espresso, brown sugar, chili powder, paprika, thyme, salt and pepper; slowly whisk in the oil. With a spatula or wooden spoon, smear the coffee mixture all over the steak on both sides. Rub grill rack with oil, then preheat to medium-high. Grill steak, turning a couple of times until it is lightly charred and a meat thermometer reads 125 F, about 11 minutes. Remove to cutting board, tent with aluminum foil and let sit about 10 minutes. Slice steak across the grain and serve hot or at room temperature. Serve with a tomato and avocado salad.

METRO photo

The warm weather is here and that means more people are walking outside while others are taking to the streets on their bikes.

In some recreational areas, including several in our own backyards, walkers and bicyclists share the same paths. Sometimes the mixture can be a recipe for disaster.

Unfortunately, many on bikes pedaling at high speeds seem to be more concerned about quickly getting somewhere than about taking proper precautions to ensure pedestrian safety. Electric bikes have only compounded these issues.

It’s not uncommon to hear of someone taking a leisurely stroll and then being hit by a bike, thrown to the ground and ending up needing medical assistance. One walker on Trustees Road at West Meadow Beach recently needed stitches after being hit by a bike.

When sharing the road with cars, bikers know to stay to the right, ride in the same direction of traffic, be no more than two abreast and transition to single file when a car is passing. However, many seem to forget there are rules to follow when on a path without cars.

A general rule of thumb is for bikers to keep to the right. When this isn’t possible, if a person on a bike sees people walking ahead, especially if their back is turned to them, it’s common courtesy to not only slow down but also to say “on your right” or “passing on your left.” A better solution is to have a bell on the bike so you can alert people when you are coming down the path. 

Bicyclists should also avoid riding on sidewalks. One reason is that drivers aren’t expecting a person on a bike to be on the sidewalk, and sometimes can be caught off guard when someone comes pedaling onto the road.

Taking care when on wheels doesn’t stop with bicycles, as skateboarders should also use caution when sharing space with pedestrians.

Most importantly, bikers should take advantage of the designated bike paths that are opening up throughout the county. These paths provide bikers the necessary space to pursue their pastime in peace and comfort, reducing the risk of a critical biking accident on our roads. 

No one should come home injured due to the carelessness of another. Elected officials should continue working to ensure shared recreational areas are safe by adding bicycle paths to keep bikers to the right or adding speed bumps to slow down those on wheels.

Warm weather may be perfect for getting outside and having some fun, but the fun ends when someone gets hurt. Just a little bit of care and remembering public paths are meant to share can make for a better and safer day for everyone just trying to enjoy some recreational time.

And bikers, before you head for the road, don’t forget to put on your helmet!

Gas pump. METRO photo

By Michael E. Russell

Michael E. Russell

The state of our economy reminds me of the skit performed by Bud Abbott and Lou Costello in the 1950s. Who’s on first, what’s on second, I don’t know who is on third! What a mess!

Treasury Secretary Janet Yellen admits to a series of mistakes by her department and by the Federal Reserve. President Biden is now going to Saudi Arabia to ask them to pump more oil while shutting down our own pipelines. I find it difficult to believe that inflation is only up 8.6% year over year, a statistic issued by the Fed. Gas at the pump is up 60%, meat up 62%, vegetables up 55%, air travel up 34%; I just don’t get it.

I feel like a grandparent who tries to help the kids with their math homework. It is somewhat confusing to me that 2 + 2 no longer adds up to 4, etc., etc. I guess our kids are all going to become economists and work for the Federal Reserve.

I do not want to be the bearer of bad news, but I think a reality check would be in order. I will use the Federal Reserve number even though they exclude food and housing. Really! On inflation, there can be no dispute. Friday’s report that consumer prices shot up by the highest number in 40 years cannot be considered a surprise. Reports issued by the University of Michigan’s consumer confidence survey showed the most downbeat sentiment on record, mainly due to historically low unemployment and soaring prices. 

It appears that notes from the Federal Open Market Committee (FOMC) indicate that Fed Chairman Jerome Powell intends to raise rates one-half percent this month and again in July. Futures also indicate another half percent increase in September.

The change in attitude at the FOMC since March is extremely troubling. The inflation numbers caught them completely by surprise.  Why didn’t they just ask people who were filling their gas tanks and shopping for food?  They sure knew that inflation was running rampant. Just a few more statistics, because Washington D.C. makes me crazy.

Larry Summers, who served as Treasury Secretary from 1999-2001, issued an economic research paper this past week. To quote, “In order to bring down core CPI to the 2% range would require the same extreme monetary restraint exerted by former Fed Chairman Paul Volcker which resulted in back-to-back 1980s recessions.” Once again there are plenty of smart people out there who have been stating that the Fed is way behind the eight ball. Example:  former Alliance Bernstein chief economist Joseph Carson has been screaming for more than a year, “The Federal Reserve is missing the boat.”

Let’s talk about stocks. The Standard and Poor’s P/E has dropped from 21 to 16. This number, 16, is normally considered to be a reasonable P/E to purchase stocks. However, if interest rates are still too low and earnings forecasts drop, don’t be surprised if there is more damage done to the stock market. The market is down 10 out of the last 11 weeks. I blame the Fed’s ineptitude in dealing with inflation, plus the war in the Ukraine and the lasting effects of the pandemic.

What do we buy? Drugs! Not street drugs, but great drug companies. The pandemic and the need to stay home and eat and eat and eat have caused a lot of us to get fat. So, let’s look at companies that make insulin. Why?  It manages blood sugar levels which help weight control. Eli Lilly (LLY) just received FDA approval for Tirzepatide for diabetes apparently with good results. Novo Nordick (NVO), a Danish company is the world’s top maker of insulin. Novo’s drug sales for obesity doubled year over year to $480 million. They are projecting a nine-fold increase in sales.

Some news that hit the wire this past week:

1. Twitter agreed to share data on false accounts with Elon Musk, thus putting the $44 billion takeover back on track.

2. Jet Blue airlines increased its offer to purchase Spirit Airlines.

3. Kohls is in talks to be purchased by Franchise Group for $8 billion.

As our parents told us, “if you don’t have anything good to say, stop talking.” On that note, please enjoy our wonderful weather. If any of our readers know how to keep the geese off the front lawn and the deer out the garden, please let me know. 

Michael E. Russell retired after 40 years working for various Wall Street firms. All recommendations being made here are not guaranteed and may incur a loss of principal. The opinions and investment recommendations expressed in the column are the author’s own. TBR News Media does not endorse any specific investment advice and urges investors to consult with their financial advisor. 

METRO photo

By Daniel Dunaief

Daniel Dunaief

Even as I type this, I’m sure my mom, and the parents of people in their 40s and 50s, are going to laugh.

You see, my daughter turned 21 recently. For me, her age comes as a bit of a shock, a take-stock moment and a time warp enigma.

I get it. She’s lived 21 years, but, somehow, her reaching that age seems to have happened suddenly.

I know it’s not all about me, but it is in this column, so, hang with me for a few more minutes.

I don’t remember many of my birthdays when I was younger. At her third birthday, I’m pretty sure I didn’t stop and say to myself, “When I turned three, I was wishing with all my might for a Big Wheel.”

That probably was what I wanted, but I don’t remember thinking that. In fact, I don’t recall other landmark birthdays all that vividly, even though my parents invited my friends over, sang to me, and insisted that I make a “really good wish” before I blew out the candles.

What I remember from that age was my ambivalence. I was uncomfortable with all the attention, but I enjoyed the excitement of opening new presents. One year, all I wanted was basketballs, so I got three of them from my obliging social group.

So, back to our daughter. She earned this milestone birthday, leaving behind a trail of bread crumb memories.

On the day of our daughter’s birth, my wife insisted that I stay with her in the hospital no matter what was happening with my wife, so that we brought home the baby that had been “cooking” as we called it, for all those months.

It wasn’t hard to find our daughter, who has a distinctive birthmark and was exactly twice the weight of the baby next to her in the pediatric unit.

She went through numerous stages on the journey from that first miraculous day to now. When we moved out to a suburb from Manhattan, she took a walk through a nearby wooded path. An inchworm dangled from a tree and landed on her small, thin outstretched finger.

She carried it, slowly and carefully back to our house, offering to show this miracle to our new neighbors. Having lived their entire short lives in the suburbs, they didn’t relate to this city girl’s fascination with small samples of nature and returned to their driveway activities.

She took us with her on a journey that included brief visits to ballet studios (that ended abruptly) and to gymnastics floors (that also didn’t take). We spent considerably more time on hot softball fields and in confined volleyball gymnasiums, where ear-piercing whistles blended with teams celebrating the end of each point.

We also attended numerous concerts, including jazz bands, where she overcame stage fright to play a tenor saxophone solo.

We went through phases where nothing I said was right, funny or even worth sharing. The silent treatment, the lack of communication and the dubiousness with which she interacted with us helped prepare us for the moment when her younger brother exercised his own need to push us away and assert his independence.

So, here she is, at 21, driving a car, preparing for her senior year of college, making friends, gainfully employed during the summer, and filled with so much of the same wonder that defined her earlier years. In fact, these days, instead of carrying inchworms on her now manicured hands, she maintains several ecospheres filled with snails on a small table in her room.

When children act out, parents sometimes caution them that they may one day have a child just like them. In her case, I certainly hope so. I couldn’t wish anything better for our now 21-year-old.

METRO photo

By Leah S. Dunaief

Leah Dunaief

“I’m sorry to tell you this, but I tested positive last night for COVID,” was the text message from one of our staff in Wednesday’s morning mail. “My sister tested positive, and I was not feeling good so I tested. I am figuring I will work from home the rest of the week and should be OK to return Monday … I just have a headache and a really bad sore throat. No cough. [Not to worry] I wore my mask [this past] Monday and Tuesday at work because I was not feeling good.” 

These are the two ways the landscape for businesses has changed. 

First, at any moment, COVID can alter the day’s lineup. The wildly contagious coronavirus can attack anyone, even those who have been vaccinated, those who have also been boosted and those who have already suffered with a previous bout of the disease. No one is safe, unless they have stayed in a cave alone for over two years, and hence no establishment or sports team or orchestra is immune from shake up on a daily basis.

The second change is made possible by the ability to work remotely. Not every worker can do so. Conductors cannot drive trains remotely, sanitation workers cannot clean remotely and surgeons cannot remove an appendix remotely. At least not yet. But many jobs do lend themselves to being discharged from afar. And this has led to some unintended consequences.

Workers have discovered that they sometimes enjoy doing their jobs from home. Yes, they might miss the socializing that is a part of the office scene. And they might feel like they can come up with new ideas better in an in-person gathering. But they really like working on their own timetable, with time out for a walk or to throw in a wash. Of course, the typical work schedule is altered. They can sit at the computer well into the night, with no separation between work time and free time. And they can be with their families more, for better and worse. 

So some in my office, who can perform their jobs from home, are asking to do that. In fact, they are requesting and getting software that enables access to their desk computers at work. They can then tap into the key items they need to complete their tasks. That also suggests they are still there. Which reminds me of the early days, when I worked at a large corporation, and we might leave a few minutes early but hung our sweaters on the back of the desk chairs to give the impression we were returning. 

One staffer even asked if she could borrow a desk chair from the office. She says it makes her feel totally comfortable when working in her house. It used to be that workers tried to transform their office space into reminders of home, with photos, pillows, plants and the like. Now we have the opposite. Employees are transforming their home workspace into their offices.

As you can tell from the text I quoted, we have no expectation of sick days. We assume that if we are conscious, we can still produce whatever we are responsible for producing. Where before we might have had food trays brought to us in bed, now we have our laptops perched across our midriffs if we remain horizontal.

What will happen next?

For some, working remotely is a dream come true. My oldest grandson has a terrific job that can only be done remotely, and he feels immense freedom to live anywhere he chooses. That’s not so different from when I had just graduated from college and decided where I wanted to live, knowing that wherever I moved, I would be able to find a job because there were more jobs than people to fill them in the 1960s. For others, a hybrid work week seems ideal: the best of the office for two or three days, and no commuting the rest of the week. Only those with no choice may be peeved.

Living Trust. METRO photo

By Nancy Burner, Esq.

Nancy Burner, Esq.

A key tool in the estate planner’s toolbox is a living trust. The term “living trust” refers to a document created during life that establishes a legal entity which can own certain assets.  The term differentiates a living trust from a “testamentary trust,” which is created after death. A further distinction to be made is whether the trust is Revocable or Irrevocable. Regardless of the title of the trust, the terms of the document will dictate the rules of how the assets in trust are managed and what control is retained by the trust creator.

A revocable trust leaves the creator with complete control over trust assets. The creator can be named as trustee with the power to revoke, amend, and restate the trust. Further, the creator’s Social Security number is used for the trust’s estate and income tax reporting. The main purpose of creating a revocable trust is to avoid court involvement after death. 

Assets that are not in a trust, do not have a joint owner, and do not name a beneficiary, require a court process after death. For those assets, the New York State Surrogate’s Court process is called probate, if the deceased person had a will, and administration, if they died without a will. There are several reasons to avoid the court after death, varying from disinheriting family members or not knowing your family, to owning property in multiple states or having disabled beneficiaries. For these and other purposes, the creation of a trust is often recommended.  

Beyond revocable trusts, circumstances may dictate the creation of an irrevocable trust. Irrevocable trusts are those that are written in a way to limit the creator of the trust in some fashion. The exact limitations will depend on the goals of the trust.  Common reasons to create an irrevocable trust are for Medicaid planning purposes or estate tax planning.  

For estate tax planning, two such trusts are an Intentionally Defective Grantor Trust (“IDGT”) and a Spousal Limited Access Trust (“SLAT”). Assets owned by an IDGT are removed from the creator’s estate, placing the growth outside of their taxable estate while taxing the income to the creator.  A SLAT is an irrevocable trust created by one spouse for the benefit of the other. The SLAT can provide income and principal distributions to the spouse and other beneficiaries. While the contributing spouse makes an irrevocable gift to the trust and gives up any right to the funds, the beneficiary spouse and other beneficiaries are provided immediate access to the gifted funds. Both the IDGT and SLAT are tools for claiming the benefit of the current Federal estate tax exemption ($12.06 million in 2022) before it expires.

Most people do not realize that the death benefit of life insurance is taxable in your estate. Creating an Irrevocable Life Insurance Trust (“ILIT”) and transferring policy ownership to the trust removes the death benefit from the taxable estate. This also provides liquidity to pay any taxes imposed on the balance of the estate.

If the goal is to protect assets while obtaining eligibility for Medicaid benefits, it may be prudent to create a Medicaid Asset Protection Trust (“MAPT”).  Under this type of trust, the creator should not be the trustee.  While the creator can receive income distributions, they are restricted from accessing principal of the trust.  

All trusts, whether revocable or irrevocable, can avoid court process after death so long as the document is drafted and funded properly. The type of trust and exact terms can be determined by an estate planning attorney to ensure the client’s specific circumstances and goals are considered. 

Nancy Burner, Esq. is the founder and managing partner at Burner Law Group, P.C with offices located in East Setauket, Westhampton Beach, New York City and East Hampton.

Lemon Chiffon Pie. METRO photo

By Barbara Beltrami

When I think of summer desserts, the word “chiffon” immediately comes to mind and conjures up visions of airy cakes and pies light as summer frocks or curtains riffled by summer breezes. Fruit lends them their pastel colors … raspberry and strawberry pinks, lime greens, lemon yellows and blackberry lavenders, while egg whites and/or gelatin give them their voluminous substance.  

Lemon Chiffon Cake

YIELD: Makes 10 to 12 servings

INGREDIENTS: 

2 1/4 cups cake four

3 teaspoons baking powder

1 1/2 cups sugar

1 teaspoon salt

1/2 cup vegetable oil

5 egg yolks

3/4 cup cold water

2 teaspoons finely grated lemon zest

7 – 8 egg whites

1/2 teaspoon cream of tartar

DIRECTIONS:

Preheat oven to 325 F. Into a large bowl sift the cake flour, baking powder, sugar and salt. Make a well in the center, then pour in oil, egg yolks, cold water and zest. Beat 2 minutes at medium speed, until very smooth.  In a separate large bowl beat egg whites with cream of tartar until stiff peaks form. With a rubber spatula, fold first mixture, a little at a time, into egg whites until completely blended. Do not beat or stir. Pour into an ungreased 10-inch tube pan.  

Bake 50 minutes, then raise heat to 350 F and about bake another 15 minutes, until top springs back when you dent it with your finger. Remove from oven, turn pan upside down on a wire cake rack and let cool completely. Gently loosen cake from sides of pan with a spatula or knife and remove from pan; turn right side up and serve with lemon sorbet.

Lime Chiffon Pie

YIELD: Makes 6 to 8 servings

INGREDIENTS: 

One  9” baked pie shell

1 tablespoon unflavored gelatin

1 cup sugar

1/8 teaspoon salt

1/4 cup cold water

1/2 cup freshly squeezed lime juice

4 eggs, separated

1 tablespoon finely grated lime zest

Fresh mint sprigs for garnish

DIRECTIONS:

In a large bowl combine the gelatin, half a cup of the sugar, salt, water and lime juice; add egg yolks and beat on medium speed until well blended; transfer to large saucepan and, stirring constantly, cook over low heat until gelatin dissolves, about 5 minutes. Stir in lime zest, cover and chill until mixture starts to thicken, about 30 minutes. In a large bowl, beat egg whites on high speed until foamy, add remaining half cup of sugar gradually until egg whites form stiff peaks. With a spatula, gently fold in gelatin mixture, a little at a time, until completely blended; transfer to pie shell and chill. Garnish with mint sprigs and serve with mango sorbet.

Strawberry Chiffon Pie

YIELD: Makes 6 to 8 servings

INGREDIENTS: 

1 graham cracker pie crust

One 1/4-ounce envelope unflavored gelatin

2 cups fresh strawberries, washed and hulled (local, if available)

3 large eggs, separated

3/4 cup sugar

Generous pinch salt

1 tablespoon freshly squeezed lemon juice

DIRECTIONS:

Prepare pie crust according to package directions. Soften gelatin in one cup cold water. In a food processor or blender puree one cup of the strawberries until smooth.  Beat egg yolks lightly, then combine with half a cup of the sugar, salt and lemon juice in top of a double boiler. Stirring frequently, cook over simmering water until mixture thickens enough to coat a metal spoon, about 5 minutes; remove from heat. Add softened gelatin to yolk mixture, stir until dissolved, stir in pureed strawberries, then set aside to cool. 

Beat egg whites until soft peaks form; gradually add remaining quarter cup of sugar, then continue beating until stiff peaks form; with a rubber spatula carefully fold into cooled berry mixture, then pour into crust and smooth with spatula. Halve the remaining cup strawberries and arrange, cut side down, in pattern over mixture. Chill until firm and serve with iced coffee or iced tea.