Let's be honest, death is not a popular topic of conversation for the average American. Unfortunately, our discomfort with our mortality often leads us to put off estate planning as long as possible. Did you know that estate planning is also important for life? The beauty of life is having the power to write your own unique story. Make sure you are in charge of the important details!

Illness, aging, accidents, and other every day, non-life-ending events can bring about the need for common estate planning tools. If you become incapacitated, even temporarily, who will manage your medical decisions and financial affairs? It is important to appoint agents (or proxies) to handle these issues before they ever arise. A health care power of attorney or representative document clearly indicates who should call the shots when it comes to your medical care in the event that you cannot. Similarly, a durable power of attorney for financial decisions appoints an agent to manage your personal business such as banking, filing tax returns, and paying bills in the event that you become incapable of doing so. It is important to establish these appointments before an accident or unexpected event occurs so that your agent can quickly step in when the time comes.

Finally, you can use a living will to dictate how you wish to live out your final days. You may choose to receive life prolonging medical care even if a physician has determined that you are in a terminal state. Alternatively, you may choose to decline life-prolonging medical care once your condition has been deemed terminal, opting only for sufficient medical care to keep you comfortable for the remainder of your life. By putting your wishes on paper, you provide clear instructions for your family and loved ones who may otherwise face difficult, often controversial decisions as to your end-of-life care.

Estate planning is planning for living, not just dying.

This is one of the first questions clients ask at the beginning of the estate planning process. There is not always a simple yes or no answer to this question, as the decision to use or not use a trust always depends on the goals of the individual for his or her estate plan. While trusts can offer many benefits, a trust may not always be necessary to accomplish one’s estate planning goals.

The most common reasons individuals choose to utilize trusts include avoiding probate, protecting children or loved ones, and reducing estate taxes. Two different types of living trusts, revocable and irrevocable, can be utilized to accomplish different goals.

There may be other ways to achieve these estate planning goals without a living trust, however. For example, there are measures you can take to avoid probate without a trust such as setting up assets to transfer automatically upon your death. Assets that are held jointly with another person or assets that name beneficiaries or transfer/pay on death designees can be passed to loved ones outside of the probate process. Further, a testamentary trust can be written into a will to protect assets upon your death for the benefit of children or loved ones. This type of trust would only come into existence upon your death. Additionally, Indiana and Ohio do not collect estate taxes, and the federal estate tax exemption is set at $13.99 million per person for 2025. As such, generally only very wealthy individuals in Indiana and Ohio would benefit from an irrevocable trust for the purpose of addressing estate tax concerns.

Understanding the key characteristics of a will versus a trust can help you decide how best to achieve your estate planning goals.

Wills

• Clear expression of wishes for transfer of real estate

• Clear expression of wishes for transfer of personal belongings

• Clear expression of wishes for distribution of financial assets

• Selection of a guardian for minor children

• Selection of executor or personal representative to manage distributions according to the will

• Becomes public once submitted to probate

• Assets that pass through a will are subject to the probate process and fees

• Generally less expensive to set up than a trust

• Typically utilized even when a trust is established to “pour over” assets into the trust that were not re-titled into the trust during the testator’s life

Trusts

• Clear expression of wishes for transfer of real estate

• Clear expression of wishes for transfer of personal belongings

• Clear expression of wishes for transfer of financial assets

• Selection of a trustee to manage trust assets

• May be used to set up distributions to beneficiaries over a period of time

• Funded during the grantor’s life by re-titling of assets

• Remains private outside of the probate process

• Generally more expensive to set up than a will

For more information on the topic of wills versus trusts, this recent article from NerdWallet provides a simple breakdown.

If you have created your will, congratulations - you are more prepared than over half of America! A will is an essential element of any estate plan. Keep in mind that a will takes care of transferring only probate assets. This means that a will directs how assets that do not transfer automatically upon the owner's death should pass. Non-probate assets, however, transfer according to how they are titled or designated. For instance, upon your death, life insurance policies and retirement accounts pass automatically to the beneficiaries you designated with your insurance provider or financial institution.

Additionally, if you hold assets jointly with your spouse or child, those assets will likely pass automatically to the surviving joint owner upon your death. Some accounts and real estate can be designated to automatically "transfer on death" to a beneficiary. You can also add beneficiaries to vehicles with a title including cars, boats, and RVs. Generally speaking, your will then catches and distributes all other assets through the probate process. Here are a few items to address even if you have already established a will:

1. Review beneficiary designations on life insurance policies, financial accounts, real estate, and vehicles.

2. Plan and even pay for your funeral ahead of time.

3. Account for “digital assets” by establishing a written inventory of accounts and instructions for accessing these accounts.

4. Make sure no accounts are forgotten. Establish a comprehensive list of your assets to serve as a guide for loved ones after you pass.

While a will is an essential piece of any estate plan, Kiplinger’s recently highlighted some key components to consider when it comes to estate planning. Although getting your affairs in order may seem overwhelming now, addressing these items will save headaches for your loved ones in the future.

Effective estate planning does not end when you sign your will. Communicating and clarifying your wishes to loved ones is crucial to ensuring the smooth execution of your estate plan. Failure to communicate your plan to loved ones can lead to doubt, hurt feelings, and conflict during already tumultuous times.

We tend to hold preconceived notions that our inheritance is a representation of our standing in a deceased loved one’s life. When we do not receive an anticipated gift, we not only feel slighted, but also uncertain about our entire relationship with the deceased individual. Learning we did not mean as much to someone as we previously thought is a profoundly painful realization. The finality of death can often exacerbate these negative feelings, manifesting in claims of unfairness and leading to lengthy and expensive legal battles. 

In reality, a non-existent or seemingly small bequest is not always representative of the strength and importance of a relationship. In determining how assets should be distributed after death, many testators prioritize gifts to charities, account for gifts made during life or specific medical, financial, or other needs of loved ones, or simply observe that a loved one is in a comfortable position and is not in need of additional assets. 

To preclude feelings of resentment and confusion, communicating your wishes to your loved ones is essential to your estate plan. By setting expectations and explaining your decisions to loved ones ahead of time, you will minimize the possibility of unwelcome surprises that only serve to worsen times of loss.

It is also important to communicate your wishes as to how your financial matters and medical care should be handled while you are alive to prevent doubt and controversy among loved ones. Although you may create and sign powers of attorney and a living will, it is helpful to make your loved ones aware of what these documents say and how these matters should be carried out in advance.

When it comes to managing relationships with those with an interest in your estate plan, communication is the key to success.

While married U.S. citizens can gift unlimited amounts of money to each other during life and after death, gifts outside of the marriage, such as those to children or other family members, may result in tax consequences if such gifts exceed statutorily specified amounts. Though subject to change if new legislation is enacted, the below items highlight the landscape of federal gift and estate tax law as of January 1, 2025:

• The lifetime exclusion amount for federal gift and estate taxes for the year 2025 increases to $13,990,000 per person, or $27,980,000 for a U.S. married couple. Unless new legislation is enacted before January 1, 2026, these amounts are expected to decrease to around $7,000,000 per person, or around $14,000,000 for a U.S. married couple, on that date when the sunset provision of the 2017 Tax Cuts and Jobs Act takes effect. However, it is possible that current exemption amounts will be extended before that date.

• The federal lifetime exclusion amount remains “portable,” meaning an individual’s unused exclusion amount transfers to his or her surviving spouse if the proper election is made on the decedent’s estate tax return. This election must be made within five years of the deceased spouse’s death.

• The annual federal gift exclusion amount increases by $1,000 per person for the year 2025 up to $19,000 per person, or $38,000 for a married couple.

• The highest federal estate tax, gift tax, and GST tax rate remains stable at 40%.

See this piece from Morgan Stanley for more extensive discussion on the current state of federal gift and estate tax law. Happy New Year!

If you are contemplating getting started on your estate plan, the holidays are a wonderful opportunity to take some time to talk to family and friends about the future. Unsure where to begin with talking points? Below is a short and sweet checklist of items to consider to set a foundation for your estate plan:

• Beneficiaries: Who will get your assets when you pass away? Friends, family, charities?

• Specific Gifts: Do you have any special items such as family heirlooms or jewelry that you would like certain individuals to receive after you pass away? Are their any items your family and friends would like to have?

• Trustee: If you have young children or if you wish to distribute assets over time after your death, who will manage assets on behalf of your beneficiaries?

• Executor: Who do you trust to distribute your assets as you have spelled out in your will?

• Financial Representative (POA): Who should make decisions regarding your finances and other personal business if you become incapacitated? This includes your day-to-day tasks such as paying bills, cashing checks, and filing tax returns.

• Health Care Representative (POA): Who should make medical decisions on your behalf if you become incapacitated? Do you have a backup in mind?

• Living Will: If you are in a terminal state as determined by a physician and unable to make decisions on your own, would you like to receive life-prolonging care, or would you prefer to receive comfort care only?

Best wishes for a safe and happy holiday season!

Estate planning can certainly seem like a daunting and depressing subject as we face our own mortality. However, creating an estate plan does not mean you are going to die now - it just means that you have prepared for the future. A recent article in Forbes debunks four persistent myths of estate planning we often use as excuses to avoid the planning process altogether. These myths include:

1. Estate planning is only for the wealthy. False. Anyone who has assets, owns property, or supports loved ones needs an estate plan.

2. Estate planning only involves asset distribution after death. False. An estate plan can also be used to protect your assets while you are alive, protect assets for your loved ones after your death, designate a guardian for minor children, express your wishes for financial management and medical care in the event of your incapacity, manage tax exposure, and avoid the probate process.

3. All assets will be distributed through a will. False. Some assets may transfer through other means such as beneficiary, payable-on-death (POD), and transfer-on-death (TOD) designations.

4. An estate plan does not need to be updated once in place. False. Estate plans should be revisited over time to account for changes in the law and any major life events such as divorce, death of a family member, or acquisition of property.

The truth of the matter is that estate planning really is for everyone. While individual needs may vary depending on life situation and assets owned, an estate plan is an invaluable tool for protecting yourself, your assets, and your loved ones.

The years keep flying by, as this week marks my 11th anniversary in business! I owe endless thank yous to my incredible friends, clients, and network of financial and legal professionals for trusting me and continuing to support my work. Over the past year, I had the opportunity to finalize plans with 300 clients, and to begin the estate planning journey with many more.

My practice at this time is comprised entirely of past clients and referrals from personal and professional connections. While I would love to serve everyone, I appreciate the understanding of those I cannot take on as I strive to balance life as both a business owner and a mom and taxi driver to three busy kiddos. I feel very lucky and grateful to have so many supportive connections to keep my business hopping!

As I head into year 12, I look forward to continuing to serve our community in providing straightforward, affordable estate planning assistance while making the process as pain free (and maybe even enjoyable!) as possible.

For new parents, developing an estate plan can seem like a daunting task. How do you even begin to make sure that your little ones are taken care of if the unthinkable happens? The four special considerations below provide a great starting point for parents of young children who are ready to get planning:

1. Appoint a guardian in your will to take over caretaking responsibilities in the event that your child is left without a surviving parent. Although this is typically the hardest decision for parents to make, a court will choose an individual to take over if you do not select a guardian on your own.

2. Select a trusted individual or financial institution (a trustee) to handle your assets on behalf of your children if you pass away while they are still young. This could be the guardian you have appointed, or you may choose another individual to act as trustee if you prefer to keep caretaking and financial responsibilities separate. This person would management investments and the like and would distribute assets as needed to your children until they reach an age designated by you.

3. Choose an age or life event or achievement at which time you would like your children to receive your assets outright without the involvement of a trustee. Many parents prefer to withhold outright distribution of assets until children surpass college age, but distribution could also be contingent upon milestones such as graduation, marriage, or purchase of a home.

4. Check your listed beneficiaries on life insurance, retirement, and other types of accounts to make sure your primary and alternate beneficiaries are up to date. Any such beneficiaries will receive such assets directly upon your death, and these beneficiary designations will supersede gifts made in your will.

If you take some time to think through these four considerations, you are well on your way to making sure your children are taken care of by your estate plan.

The estate planning process can seem overwhelming at first. If you are getting ready for your first estate planning appointment, it can be less daunting to break the decision-making process down into a handful of categories. Below is an outline of the most important topics for consideration to help you set a solid foundation for your estate plan.

1.     Beneficiaries 

• If you are married, you will likely pass your assets to your spouse. If you are unmarried or if your spouse predeceases you, would you like to leave your assets to children, family members, or charities? It is a good idea to think about where you would like your assets to go in the event that you and your children, if any, all pass away. 

• If you have minor children, who should manage your assets on their behalf until they reach adulthood?

• Are there any specific items that you would like certain individuals to receive upon your death?

2.     Guardian

• If you have children under the age of 18, who would you like to appoint as guardian in the event that you pass away before your children reach age 18?

3.     Executor/Personal Representative/Trustee

• Who would you trust to distribute your assets according to your will and/or trust? Spouses typically take on this role for each other, but you may wish to choose a backup or multiple backups in the event that your spouse is deceased or otherwise cannot serve.

4.     Financial Representative (Power of Attorney)

• Who do you trust to handle your personal business on your behalf such as paying bills, cashing checks, filing tax returns, and so on in the event that you become incapacitated?

5.     Health Care Representative (Power of Attorney)

• Who do you wish to appoint to make medical decisions on your behalf in the event that you become incapacitated?

6.     Living Will

• If a physician determines that you are in a terminal state and you are incapable of making your own decisions, you may use a living will to express your wish to receive life-prolonging care, or to receive comfort care only.

“Do I need a will or a trust?” is one of the first questions asked at the beginning of the estate planning process. The answer always depends on the goals of the individual for his or her estate plan. Understanding the key characteristics of a will versus a trust can help you decide how best to achieve your estate planning goals.

Wills

• Clear expression of wishes for transfer of real estate

• Clear expression of wishes for transfer of personal belongings

• Clear expression of wishes for distribution of financial assets

• Selection of a guardian for minor children

• Selection of executor or personal representative to manage distributions according to the will

• Becomes public once submitted to probate

• Assets that pass through a will are subject to the probate process and fees

• Generally less expensive to set up than a trust

• Typically utilized even when a trust is established to “pour over” assets into the trust that were not re-titled into the trust during the testator’s life

Trusts

• Clear expression of wishes for transfer of real estate

• Clear expression of wishes for transfer of personal belongings

• Clear expression of wishes for transfer of financial assets

• Selection of a trustee to manage trust assets

• May be used to set up distributions to beneficiaries over a period of time

• Funded during the grantor’s life by re-titling of assets

• Remains private outside of the probate process

• Generally more expensive to set up than a will

For more information on the topic of wills versus trusts, take a look at this recent piece from Investopedia.

The sudden and unexpected loss of someone you love can be a shocking and often unbearable experience. While the mental and emotional pain of such a loss can be overwhelming, the financial toll resulting from an incomplete or non-existent estate plan can only serve to compound the issue for those left behind.

Although many are hesitant to establish an estate plan to avoid burdening their loved ones, a lack of planning can actually be more burdensome to those left to jump through financial and legal hoops in an attempt clean up the deceased’s disorganized estate.

If your loved one passed away unexpectedly without an estate plan, below are a few tips provided by CNBC Personal Finance for working through the estate administration process:

1. Consult with a financial planner and lawyer and organize related documents.

2. Address both your mental and financial health.

3. Delay any major decisions for at least a year.

It can be impossible to make sense of devastating life events, but one thing that always makes sense is planning ahead for the sake of your loved ones who will be left to manage your affairs after you pass away whether you have planned or not.

Is the fear of upsetting family members holding you back from completing your estate plan? You are not alone. Many of us worry that relatives will disagree over bequests made by will. On the other hand, some individuals assume that no argument will occur and that surviving loved ones will be able to “figure it out” on their own. The behavior of friends and family after a death occurs can never be predicted. A piece from InvestmentNews provides results from a recent study by LegalShield indicating that 58% of respondents encountered family disputes resulting in court control over assets when proper estate planning was not completed. Here are a few helpful tips to prevent disagreement among family members after you pass away:

1. Have difficult conversations ahead of time.

2. Think through the trusteeship appointment and any possible conflicts that could arise. Consider appointing a trustee outside of your circle of friends and family, perhaps even a corporate trustee.

3. Include trustee replacement provisions in your trust if you have one.

4. Consider separate trusts for each beneficiary.

5. Provide ethical guidance to beneficiaries in your will.

6. Complete estate planning documents with all of your wishes and expectations in writing and properly executed.

Avoiding probate is a common goal for those establishing estate plans. The probate process is the system through which assets in a deceased person’s estate are distributed according to wishes expressed in the decedent’s will, or through state intestacy laws if no will was created. The transfer of assets through a probate court can result in fees and delays that many hope to avoid. Assets that do not transfer automatically upon an individual’s death are included in that individual’s estate. As such, setting up assets to transfer automatically upon death can reduce or even eliminate an estate, thus minimizing costs and complexities associated with the probate process. Below are some helpful tips shared in this piece from Forbes highlighting some of the best ways to utilize an estate plan to avoid probate:

1. Payable-on-Death Designation: Designating beneficiaries on life insurance policies, retirement, investment, and other accounts, as well as payable-on-death beneficiaries on checking and savings accounts can ensure the non-probate transfer of financial assets.

2. Transfer-on-Death: Indiana and Ohio both allow individuals to set up transfer-on-death beneficiaries on titles to real estate and vehicles. Upon the original owner’s death, the transfer-on-death beneficiary will receive such property outside of the probate process.

3. Joint Ownership: By adding a joint owner to property or financial accounts, assets belonging to the original owner can become the property of the joint owner seamlessly upon the original owner’s death without the involvement of the probate court.

4. Revocable Living Trust: Some individuals place their assets into a revocable living trust during life. Upon the death of the grantor (the person who created the trust), assets that have been transferred into the trust will pass to beneficiaries according to the terms of the trust without going through probate.

5. Gifts: Finally, you can reduce the size of your estate by making gifts during your lifetime that you would have otherwise made through a will after your death. A smaller estate can result in lower probate court fees and a more timely distribution of your assets after your death.

Although assets passing through the probate process will eventually be distributed according to your will or state intestacy laws if you do not have a will, taking a few fairly simple steps now to ensure that your assets will transfer outside of the probate process can save time, money, and energy for loved ones down the road.

So, you are all set - you have made the hard decisions, you have finalized your will, living will, powers of attorney, and other estate planning documents.....but do you remember where you put them? A lost estate plan is as effective as no estate plan at all. Unfortunately, lost estate plans are all too common and can lead to big headaches for your loved ones down the road. 

A vital part of the estate planning process is storing your documents in a safe place and making sure your loved ones know where to find them. Where should you store your estate planning documents? While any safe place will do, below are a few good options:

• A fireproof safe in your home. Make sure your family and/or executor knows how to access the documents.

• A safe deposit box. Again, make sure family members or appointed agents have full access to the safe deposit box.

• Your lawyer's office. Some attorneys will store wills on behalf of their clients. Make sure your loved ones know how to get in touch with your lawyer to access your documents.

• Your local probate court. By filing your will with your local probate court prior to your death, if such advance-filing is available, you can eliminate the risk of losing your will.

• Your doctor's office. Providing copies of your health care power of attorney and living will to your doctor's office can save your loved ones time and energy needed to search for these documents when they become necessary.

It is also a good idea to store a list of your bank accounts, contact information for your financial planner and attorney, information regarding your email and social media accounts, and all passwords in a safe place that can be accessed by your loved ones in the event of your incapacity or death. As always, the best way to ensure proper execution of your estate plan is to plan ahead and communicate with your loved ones as to where your estate plan can be found.

If you are a newlywed or recently engaged, updating your estate plan will be an important part of establishing your new life together with your spouse. Below are a few estate planning considerations for newlyweds:

1. Beneficiaries: After getting married, you may wish to update your beneficiary designations on retirement accounts, brokerage accounts, and life insurance polices to include your new spouse. Even if you add your spouse as a beneficiary in your will, any previously-designated beneficiary designations made on these types of accounts will trump designations made in your will.

2. Property Titles: If you owned real property or a vehicle prior to your marriage, you may choose to update your title to add your spouse as a joint titleholder. This can make transfer of title easier and keep these assets out of probate if you pass away before your spouse.

3. Wills: You will likely wish to account for your new spouse as a beneficiary in your will. Additionally, if you plan to have children, you can utilize your will to choose a guardian and make a plan for passing assets to your children.

4. Powers of Attorney: Spouses typically designate each other as primary agents for purposes of making financial and medical decisions in the event of incapacitation. It is a good idea to think about who you would trust to make these decisions in the event that something happens to both of you.

Show your new spouse some love by planning for the future!

While married U.S. citizens can gift unlimited amounts of money to each other during life and after death, gifts outside of the marriage, such as those to children or other family members, may result in tax consequences if they exceed specific amounts. Though subject to change if new legislation is enacted, the below items highlight the landscape of federal gift and estate tax law as of January 1, 2024:

• The lifetime exclusion amount for federal gift and estate taxes for the year 2024 increases to $13,610,000 per person, or $27,220,000 for a U.S. married couple. Unless new legislation is enacted before January 1, 2026, these amounts are expected to decrease to around $7,000,000 per person, or around $14,000,000 for a U.S. married couple, on that date when the sunset provision of the 2017 Tax Cuts and Jobs Act takes effect.

• The federal lifetime exclusion amount remains “portable,” meaning an individual’s unused exclusion amount transfers to his or her surviving spouse if the proper election is made on the decedent’s estate tax return. This election must be made within five years of the deceased spouse’s death.

• The annual federal gift exclusion amount increases by $1,000 per person for the year 2024 up to $18,000 per person, or $36,000 for a married couple.

• The highest federal estate tax, gift tax, and GST tax rate remains stable at 40%.

See this piece from JD Supra for more extensive discussion of current federal gift and estate tax law. Happy New Year!

Are you one of the 33% of Americans who have an estate plan? That’s right, only 33% of all Americans have left direction as to where their assets should go after they pass away. 

Estate planning really IS for everyone.  Although thinking about death and what will happen to our things once we are gone is not something we love to do, science has proven that 100% of us will die at some point. If you leave no plan for your family, you may not be harmed, but your loved ones will be left with the burden of figuring out your affairs while trudging through a costly and hectic probate process.

Without an estate plan, you give a court permission to decide who gets your assets and who will raise your children. If a court decided to divide your assets amongst your family members, would you trust all of your family members to handle these gifts responsibly? A trust can help in this situation, as a trust allows you to dictate how assets can be used to make sure untrustworthy or financially irresponsible loved ones do not mishandle their newly-acquired assets. Do your loved ones know where to find your assets? It is important to make sure this information is available and accessible to your loved ones to prevent a wild goose chase after you pass away.

What about real estate – do you own valuable real estate that you hope to pass down through your family? Or let’s say you own valuable or cherished personal property such as antique furniture or family heirlooms. Family turmoil often results from a failure to designate specific beneficiaries for meaningful personal property.

Furthermore, who are the beneficiaries on your retirement and other financial accounts? Are these beneficiary designations up to date?  If you have gone through a divorce, have you removed your former spouse as a beneficiary? If not, your former spouse will still receive these assets even if he or she has no other rights to your other assets by virtue of the divorce.

In addition to distributing your assets, your estate plan will nominate individuals to make medical and financial decisions on your behalf if you become incapable of doing so. This process can become very tricky and stressful for your loved ones if you fail to appoint power of attorney.

For many reasons outlined in this recent piece from USA Today, dying without an estate plan can be disastrous for those you leave behind. Establishing a basic estate plan is one of the greatest gifts that we can all give our loved ones.

Looking for some reading material to pass the time as you travel this holiday season? Kiplinger’s comprehensive guide to estate planning provides a solid base of information for those thinking about creating or updating an estate plan. Consider discussing some key topics from Kiplinger’s guide with family and friends over the coming months:

• Does your existing estate plan still makes sense given your present situation in life and the current climate of estate tax law?

• Should you utilize a trust to handle asset distribution, protect your privacy, or avoid the probate process?

• What type of information could you share with your family members regarding your estate plan to ease tension and establish expectations?

• How should your assets be divided (equally or unequally) among your loved ones and when should those distributions be made?

• Should you make lifetime gifts to decrease the amount of assets you hold at the time of your death and to take advantage of the annual gift tax exemption?

Safe travels, and happy planning!

I am very excited to celebrate one decade in business this week! It is hard to believe that it has been ten years since I nervously launched my website and wondered if this venture would ever go anywhere. Since then, my husband, Brian, and I have welcomed three beautiful children and my business has grown from serving 60 clients in its first year to serving nearly 300 clients annually.

While I have many people to thank for helping to build my business, there is no one who deserves more credit than Brian for encouraging me every step of the way, helping me through struggles, and adjusting his free time to my work schedule. I am also very fortunate to have my dad, a fellow attorney, as a wonderful mentor, my mom as my always-willing sounding board, and my sweet daughters and son as my biggest cheerleaders and loudest background noise.

There are a number of individuals in the South Bend business community who have helped me from startup until today, and there is no way I could ever thank you all enough for your overwhelming support. To all of my friends, family, and clients who have passed my name along to others, provided moral support, or sent touching messages of gratitude, I am so thankful for all of you. I feel very lucky to have the opportunity to serve in this community that means so much to me.

Here's to the next decade!