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Monthly Archives

May 2010

Tax Counseling for the Elderly

By Tax Law

The IRS Tax Counseling for the Elderly Program offers free tax filing assistance to individuals who are age 60 or older. The Revenue Act of 1978 authorizes this cooperative agreement by providing grants to eligible agencies and organizations to provide tax support to elderly taxpayers.

The funds are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.

Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

For more information on your tax return and tax filing deadlines, visit www.irs.gov.  Please contact our office for an initial consultation if you need legal advice.

 

Fredric C. Jacobs, Esquire, Board Certified Tax Law

240 S. Pineapple Avenue, Suite 700

Sarasota, FL 34236

941-906-1231

941-954-1185 facsimile www.bachjacobs.com

May 23, 2010
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Frequently Asked Questions about the Americans with Disabilities Act

By Elder Law, Government Benefits, Medicare
The Americans with Disabilities Act (ADA of 2008 is a federal law that prohibits discrimination against individuals with disabilities.)
To whom does the Act apply?
Title 1 of the ADA covers employment by:
private employers with 15 or more employees, state and local government and Federal sector
In addition, most states have their own laws prohibiting employment discrimination on the basis of disability.
A two-step process is used to determine whether an individual with a disability is qualified:
  • Determine whether the individual satisfies the prerequisites for the position such as possessing the appropriate educational background, etc;
  • Determine whether or not the individual can perform the essential functions of the position held or desired.
When is cancer a disability under the ADA?
Cancer is a disability under the ADA when it or its side effects substantially limit(s) one or more of a person’s life activities.The ADA includes 2 non-exhaustive lists of “major life activities.”
Walking, seeing, breathing, working, reading, bending and communicating
The second list includes major bodily functions (immune system, normal cell growth, digestive, bowel, bladder, neurological, brain, respiratory, circulatory, endocrine and reproductive functions)
Even when cancer itself does not substantially limit any major activity (such as when it is diagnosed and treated early), it can lead to the occurrence of impairments that may be disabilities.
Do employers have full access to medical information?
Title 1 of the ADA limits an employer’s ability to ask questions related to disability or conduct medical examinations at 3 stages: pre offer, post offer, and during employment.

  • An employer may not ask whether the job applicant has or had cancer or about treatment related to cancer prior to making a job offer.
  • An employer can ask an applicant questions pertaining to the performance of the job (whether he can lift weight, can travel out of town; whether he/she can work rotating shifts, etc.)
  • A person with cancer is permitted to request an accommodation after becoming an employee, even if she did not ask for one when applying for the job or after receiving the job offer.
  • With limited exceptions, an employer must keep confidential any medical information it learns about an applicant or employee.
  • Telling co-workings that an employee is receiving a reasonable accommodation amounts to a disclosure of the employee’s disability.
What protection is there against discrimination?
Employers and their agents may not discriminate against a qualified individual with a disability because of such disability in any aspect of the employment relationship.
Focus is on the following: hiring, pay, benefits, segregation, advancement, discharge, training, testing and contractual arrangements.
What is reasonable accommodation?
Employer must reasonably accommodate a qualified individual with a disability unless to do so would cause an undue hardship.  There is no precise definition of reasonable accommodation.
Examples include: making existing company facilities accessible; permission to work at home; modification of office temperature; permission to use work telephone to call doctors; reallocation or redistribution of marginal tasks to another employee; job restructuring; reassignment to a vacant position; medical leave; providing qualified readers or interpreters; acquisition or modification of equipment or devices.
BUT! An employer is not obligated to provide personal use items such as glasses or hearing aid.
What does undue hardship mean?
Undue hardship means an action requiring significant difficulty or expense in, or resulting from, the provision of the accommodation.Factors to be considered:

  • The overall financial resources of the employer;
  • The number of persons employed by the employer;
  • The nature and cost of the accommodation needed, etc.
How is this legally enforced?
Any person who believes that his/her employment rights have been violated on the basis of disability and wants to make a claim against an employer must file a charge of discrimination with the US Equal Employment Opportunity Commission (EEOC).
May 13, 2010
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Babette B. Bach & Fredric C. Jacobs AV rating from Martindale-Hubbell

By Firm News

Babette B. Bach and Fredric C. Jacobs both received peer reviewed AV ratings from Martindale-Hubbell, the highest rating attorneys can receive for both legal acumen and professional ethics.
Babette B. Bach, Esq.
Babette B. Bach, Esq. is an Elder Law Advocate and the founder of Bach Elder Law. Board certified by both the Florida Bar and the National Academy of Elder Law Attorneys (CELA), she is chair of the Elder Law Section of the Florida Bar and has been practicing law for over 25 years.
“She was co-counsel in Gerkin v. Reiger/Levine, a landmark civil rights class action lawsuit which earned her the prestigious award for “Outstanding Service to Florida’s Elderly” from the Florida Bar Association.”
Babette has used her specialization in Elder Law to become a legal activist for the elderly. She was co-counsel in Gerkin v. Reiger/Levine, a landmark civil rights class action lawsuit which earned her the prestigious award for “Outstanding Service to Florida’s Elderly” from the Florida Bar Association.  As a result of this lawsuit, the State of Florida was required to change their Medicaid Policy to provide coverage for all uninsured medical benefits to over 45,000 Medicaid recipients. This new policy resulted in the funding of approximately $ 52 million in new benefits to the poorest and sickest citizens of Florida.
As chair of the Elder Law Section for the Florida Bar, Babette stays abreast of the latest developments in Elder Law statewide and nationally. She frequently lectures on the legislative changes to governmental benefits affecting the elderly. In addition, as a board member of the Florida Gulf Coast Chapter of the Alzheimier’s Association, she is a staunch advocate for the increased support for research and services for those touched by the disease.
In June 2009, Babette began her service as chair of the Florida Bar Elder Law Section, an honor which recognizes her state-wide leadership in the unique practice of Elder Law.
“Babette has used her specialization in Elder Law to become a legal activist for the elderly.”
Fredric C. Jacobs, Esq.
Fred has been an “av” rated attorney since 1976, holds a Masters degree in tax law and is Florida Board Certified in tax law. In addition to practicing law, he teaches estate planning, Federal taxation of estates, trusts and gifts, tax procedure and international taxation as an adjunct law professor at Stetson Law School, St. Petersburg, Florida.
Bach Elder Law benefits from Fred’s experience in income and estate taxation and estate and financial planning for the elderly. For many years he has counseled clients on how to hold, gift and bequeath assets and structure family and business transactions of every type in order to minimize the impact of federal and state taxation.
Fred has drafted and seen to the proper implementation of countless wills, living trusts, family limited partnerships, powers of attorney, guardianship declarations and other documents to meet the financial and tax planning needs of his clients. Clients value his extensive experience in how to avoid probate as well as in the administration of trusts and estates. As an educator, he has lectured and given seminars on the taxation of and planning for IRA, 401(k) and other pension distributions.
With his first job as a trial attorney with the Securities and Exchange Commission in Washington, DC., Fred has a deep background in securities as well as tax law He understands annuities, insurance products and other investments, including policy surrender issues and has successfully represented clients in arbitration proceedings against securities brokers and investment firms.
In the business area, Fred has represented small and medium sized businesses in all aspects of their organization and operation, including choice of business entity (corporation, s corporation, partnership, LLC), business acquisitions and mergers, buy-sell agreements, employee benefit and stock option programs, and employment and non competition agreements.
Fred is also experienced in real estate transactions, including tax free “like kind” exchanges, and serves as an approved attorney and agent for one of the largest title companies doing business in Florida.
Fred is admitted to practice in Pennsylvania and Florida, the United States Tax Court, the US Claims Court and the Federal District Courts and also regularly represents clients before the Internal Revenue Service.
“After 38 years in private practice, it is a privilege to be associated with Babette, the Chair of the Elder Law Section of the Florida Bar, and a knowledgeable, caring and vigorous advocate for the elderly,” says Fred.

May 13, 2010
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