Estate Planning Updates

When you Divorce Later in Life

In a perfect world, splitting the assets of a marriage would be a relatively pleasant and somewhat uncomplicated process.

Unfortunately, this is rarely the case. More often than not, this process becomes even more difficult when a couple decides to divorce later in life. The longer a couple is married, the more assets they tend to accumulate. In fact, couples who have been married a long time tend to share ownership of pretty much everything.

Prenuptials or Postnuptials

Also, unless the couple married later in life, the odds of having a prenuptial or postnuptial agreement may be slim to none. Few couples enter into marriage with an eye to unwinding it later, especially couples who married young and may have brought only student loan debt to the relationship. When in place, however, these legal agreements can be very helpful in clarifying the ownership of specific assets.

Third Party Mediators

Although more financially savvy couples may be able to sort things out on their own, many find the use of an impartial third party helpful. Such a party can work with the legal and financial professionals of the couple to ensure that all of the assets are properly identified, valued and titled. Another advantage of a third party is that it removes much of the emotion associated with the assets.

Deal with Debt

Hidden debt can be a nasty surprise at any time, but more so when a couple divorces. Not surprisingly, financial incompatibility is one of the commonly cited divorce triggers. If you live in a community property state, then you may be responsible for one-half of the marital debt – even if the debt is not yours. In non-community property states, you can still be responsible if you and your spouse share credit cards or have joint loans. As soon as possible, get a full credit report to help uncover hidden debts prior to asset negotiations.

Estate Planning

After the marital property is legally divided and the final court decree issued, the ex-spouses need to make it a high priority to review and, if need be, amend their estate planning documents. First and foremost you will want to update your health care directive without delay. Then, update your power of attorney for financial matters, will and trust to reflect your new status. Remember to retitle the assets according to the court order. In addition, if real estate is to be taken out of joint ownership to become the sole property of one spouse, then be sure appropriate deeds are drafted, signed and recorded.

Beneficiary Designations

One aspect of estate planning cannot be repeated too often – keep your beneficiary designations current! For example, say your will leaves everything to your children in equal shares. However, if your life insurance designates one of your children as the beneficiary, then that designation defeats the terms of your will. When it comes to retirement plans, things can get even dicier. If your ex-spouse is still the primary beneficiary of your ERISA retirement plan when you pass on, then he or she will inherit it even if state law says no. This has been settled law since the United States Supreme Court decision in Egelhoff v. Egelhoff, 121 U.S. 1322 (2001).

This has been a brief overview of a rather complex subject and important topic. Obtain experienced legal, financial and accounting advice.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

Putting Retirement Assets to Work

Abraham Lincoln once said, “The philosophy of the school room in one generation will be the philosophy of government in the next.” Consequently, many parents and grandparents value higher education and want to help pay for the college costs of their children and grandchildren.

Is funding higher education a top priority in your family?

529 College Savings Plan

What do you know about Qualified Tuition Plans (aka 529 College Savings Plans)? Did you know they are a popular and tax-savvy approach to college savings? Here are the basics: the grantor (you – the parent, grandparent, aunt, uncle or friend) make contributions in the form of gifts that qualify for the annual gift tax exclusion (i.e., $14,000 per beneficiary), but with an interesting wrinkle. You may gift up to five years’ worth of annual gifts (i.e., $70,000) to a 529 plan and “front-load” your contribution in one year. Not only are these gifted funds and the future growth on them outside your estate, but the contributed funds are not subject to federal (and some state) income taxes. In addition, the funds paid out for qualifying educational expenses are not subject to federal (and some state) income taxes when withdrawn.

Flexibility

One of the best things about 529 plans is their flexibility for the account holders (i.e., you). The owner – who need not be a parent – is still in control of the account when the beneficiary (student) becomes an adult. This means you can transfer it to another beneficiary if need be. For example, if a college savings account is not needed by a grandchild who is awarded multiple scholarships or decided not to attend college, then the 529 account can be designated to a younger child, grandchild or even a parent who wants to go back to school.

Types of Plans

There are two basic 529 plan “flavors” – prepaid tuition and college savings plans – and more than 100 options regarding requirements and eligibility.

Pre-paid tuition plans typically allow those saving for college to purchase credits at a participating college or university for future tuition, as well as room and board in some situations. These prepaid tuition plans are sponsored by state governments and also have residency requirements. The state will generally guarantee investments in its sponsored pre-paid tuition plans.

College savings plans generally allow the account holder to establish an account for the beneficiary to pay his or her eligible college expenses. You can select from numerous investment options, which the college savings plan invests on your behalf. The funds from college savings plans are generally used at any college or university, but these plans may invest in mutual funds, which are neither guaranteed by state governments, nor are they federally insured.

Qualified Expenses Only

The funds in any 529 plan may only be used for “qualified” expenses. The IRS says these are things like the “cost of attendance” room and board (not a new house!), tuition, books and other required materials.

As far as a purchasing a laptop, tablet or other computer, make sure that you hang on to your paperwork and print out the rules from the university website that says students are required to own one. And, no, spring break expenses do not count.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

When Should You Plan Your Estate?

Did you know yesterday is history, tomorrow is a mystery and today is a gift, which is why we call it the present?

Anything can happen to any one of us at any time and in any place. Cars crash, strokes strike and each of us has a date with potential incapacity and certain death. Given this reality, it is never prudent to presume when it comes to the future. Have you created your estate plan? If no, then there is no time like the present.

Upon Adulthood

Young people need to create their own estate plans upon reaching the “age of majority” (i.e., age 18 in most states). Why? On that magical birthday they become newly minted adults who are responsible for their own personal, health care and financial decisions. Just ask any well-meaning parent who has ever tried to step in and make health care and financial decisions for an incapacitated adult child. Without proper planning for “incapacity probate” the parents cannot make such decisions and a judge will appoint the decision-maker.

Upon Marriage

Just like the parents of incapacitated young adults, spouses cannot make fundamental decisions for one another if incapacitated. This is true whether married for 50 years or five minutes. Of course, minor children need to have guardians (i.e., backup parents) appointed and arrangements need to be made regarding their inheritance. Since some children become adults and other children just get older, inheritance planning deserves the same focus it took to create the inheritance in the first place.

Upon Divorce

As soon as the judge bangs the gavel and you are divorced, update that estate plan without delay. While your spouse may always be the guardian over your shared minor children, that does not mean your spouse needs to manage the inheritance you leave them. Change beneficiary designations, too. Under federal law your spouse will inherit your ERISA retirement plan if still the designated beneficiary at your death, despite state laws to the contrary.

Upon Remarriage

Whether you are divorce or widowed, you may remarry and form a blended family. Without a carefully designed, executed and maintained premarital agreement, you may disinherit your own children. If you already tied the knot, then you may pursue a post-marital agreement. Either way, you and your new spouse must pay careful attention to how you title assets and arrange beneficiary designations after the ink is dry on any “marital” agreement. What do you call disinherited children? Plaintiffs.

Upon Retirement

Are you approaching or in retirement? If yes, then congratulations! Many retirees move to another state, whether to be closer to family or to someplace warmer all year long. Consequently, such retirees may end up owning real estate in more than one state. Without careful estate planning, this can trigger death probate in each state where real estate is owned. Retirement also is a time to review your life and consider charitable giving to the institutions most dear to you. Recently, the “Charitable IRA Rollover” became a permanent way to direct your required minimum distributions income tax free directly to charity.

Finally, regardless of your current personal circumstances, once you create an estate plan … you are not done. Just like a home, automobile, or your own health, regular maintenance is required to keep it up-to-date with all of the changes life brings.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

The Difference Between Guardianship & Power of Attorney

Remember the old Fram® oil filter TV commercial from the 1980s? The tag line was, “You can pay me now… or you can pay me later.”

The idea behind this old TV spot is that taking precautions, being proactive and preparing for the future will save time, money and energy down the road. Coincidentally, this is also a prudent philosophy when it comes to incapacity estate planning.

• Pay Me Now means preparing for your own mental and/or physical incapacity.
• Pay Me Later means being unprepared by delaying and procrastinating, leaving important financial and health care issues unresolved.

Pay Me Now

Taking time now to meet with an estate planning attorney and spend a few dollars to have appropriate legal documents prepared will help avoid problems later. For starters, everyone age 18 or older needs a durable power of attorney and an advance health care directive. Have you prepared yours?

These fundamental legal documents allow you to appoint someone you know and trust to make your financial and health care decisions when needed. If you don’t have these documents when a crisis strikes, then by default you are creating a mess for your loved ones to clean up. Note: Even spouses do not automatically have the right to make critical financial and medical decisions for one another!

Pay Me Later

If you are unable to meaningfully participate in decision-making due to an injury or illness, then you will need someone to step in and make decisions for you. With the durable power of attorney, you would have already made that selection, and that person would be ready to make sure your assets are managed and your bills and taxes are paid. With the advance health care directive (also known as a “health care proxy”), your appointed agent would have full access to your physicians, medical records and the authority to make your medical treatment decisions. However, without these legal documents, your loved ones would not have the power to help you without court authority.

A guardianship, also called a conservatorship, is the default Pay Me Later option. To be named as your legal guardian, someone (e.g., your spouse or adult child) would need to initiate a court process seeking to have the court declare you legally incompetent. What does that entail?

Ultimately, the process employs three attorneys (i.e., the attorney hired by your loved one, the judge and the attorney appointed by the judge to represent you) and reveals your private health, financial and family circumstances to the public record. If the judge finds you incompetent, then he or she will sign an order appointing a guardian over you. All of the duties and responsibilities of caring for you are then transferred to the guardian. That includes managing your finances, living arrangements, treatment and other medical decisions.

This Pay Me Later default approach takes time and money. A lot of it, too. Sounds a bit stressful? It is.

Which option would you choose?

It’s a no-brainer. Take personal responsibility for your future and Pay Me Now. Get these plans in order and provide peace of mind for yourself and your loved ones.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

What Tax-Savvy Givers Know

Are you a charitably-minded taxpayer who wants to wring every possible tax benefit available under the Internal Revenue Code (IRC)? If yes, then first confirm that the charities soliciting you are legitimate charities or your contributions will not be deductible. Assuming they are legitimate, then you need to understand some savvy fundamentals regarding how to best leverage the timing of your philanthropy and the assets you have to give. For example, what are your best tax-savvy options if you choose to give now or, perhaps, choose to give later on?

Giving Smart Now

Sometimes opportunities to do good with our assets come up right now. Think of this as tactical giving. Whether it is a collection plate being passed around for an immediate need or a capital campaign for a building project, funds are needed now while you are alive. When these opportunities present themselves, remember to think tactically.

In other words, before you give cash, determine whether you have any highly-appreciated assets like real estate or stock you can contribute to the cause. Why? If you give cash, then the charitable deduction you may claim is limited to the value of the cash. Nothing more.

However, all things being equal, if you give appreciated real estate or stock instead of cash, then your charitable deduction will be based on the full fair market value (not your “basis”) of the real estate or stock you contribute to the cause. That can be a great advantage.

Smart Giving Later

Perhaps you want to make sure you do not need charity yourself during your lifetime. After all, who knows what can happen economically or with your own health. There is international economic volatility, life expectancies are lengthening and health care costs are only increasing. As a result, you may want to keep control and ownership over your assets as long as you are living, but benefit your favorite charity (or charities) after you pass on. This is a very responsible approach.

Many charitable taxpayers make a common mistake when it comes to the most tax-efficient assets to transfer to loved ones or leave to charity (or charities). For example, what if you want to leave $100,000 to charity and an equal amount to your children at your passing? If you have $100,000 in an IRA and $100,000 in highly appreciated stock, then you need to understand postmortem income taxation. Which asset is better to leave to your loved one versus your charity (or charities)?

Understanding Basis

For starters, appreciated assets enjoy a stepped up basis at your passing. For example, what if you own stock in ACME Corporation and you bought it for $1. If it is worth $100,000 on the day of your passing, then your loved ones would inherit it at the $100,000 value for determining any capital gains taxes upon its sale. When they inherit it and then sell it for $100,000 (assuming it has not gone up in value after the date of your passing), then they pay no capital gains taxes and inherit the full $100,000 tax-free. If you left the stock to your favorite charity (or charities), then the tax consequences would be the same.

What if you left a $100,000 IRA to your loved ones? Since the IRA has never been taxed, every dollar remains taxable as ordinary income when withdrawn by your loved ones. Interestingly, your favorite charity (or charities) pay no income taxes and would receive the full $100,000 tax-free. As you can see, this is rather complicated.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

The Daughter Syndrome

Are you a wife, mother, grandmother, or aunt? Chances are you may be in one or more of these important family roles at some time in your life. Traditionally, women are the nurturers and caregivers in their own families and in our society at large. As a result, a woman may find herself caught in the “daughter syndrome,” which can become a trap if she does not recognize it and prepare accordingly.

What is the Daughter Syndrome?

A woman may begin her “daughter syndrome” experience early in life, if she helps rear her younger siblings. Thereafter, when she has children of her own, a woman may assume the major role in “mothering” her children to adulthood. No truer words were ever penned than these: “The hand that rocks the cradle rules the world.”

Once the empty nest years arrive, a woman may find herself helping her parents and in-laws with life’s “golden years” transitions. This may include assisting while they are still living independently, chauffeuring to and from medical appointments, and eventually transitioning to the next living arrangements. Eventually, a wife will honor her wedding vows and may take care of her husband until his death.

Surviving the Daughter Syndrome

If you find yourself at any stage of the daughter syndrome, the first move you can make to survive its downside is to take care of yourself first. Think little yellow oxygen mask. You know, the kind the flight attendant demonstrates during the preflight briefing. In the event of a sudden loss of cabin pressure, the little yellow mask will automatically drop from the compartment and be suspended just above your head. On whom are you to place that mask first? On a small child traveling with you, the elderly passenger next to you, or on yourself? If you answered “on yourself,” then you would be correct. Bottom line: you cannot help anyone else, unless you first take care of yourself.

Do not go it alone. You should not be required to do it all. There are others in the household and family who can pitch in and help you at any stage of the daughter syndrome.

In addition, there is institutional support available from private and governmental agencies. For example, what if you are a caregiver for your elderly in-laws who live nearby? Consider contacting their church, synagogue, or local support groups for such things as adult day care to provide respite care if an in-law has dementia. Instead of taking meals to your in-laws every day, contact the local meals-on-wheels for delivery of hot, nutritious food to their home.

Do not feel guilty about asking for and coordinating such help. You are not Wonder Woman. If you try to be everything to everyone, then you will burn out, sacrifice your health, and, perhaps, become resentful.

Planning for the “Last Leaf”

Oftentimes, a woman finds herself the “last leaf” left on her family tree. Siblings are “seniors” themselves. Children are grown and may be time zones away. Parents, in-laws, and husband are no longer available. One consideration is to acquire long-term care insurance to pay for in-home, assisted living, and nursing home care. The key is to plan now, not later.

© 2016 Integrity Marketing Solutions. All Rights Reserved.

Asking the Right Questions

Are you, or someone you know, beginning the search for an estate planning attorney? If yes, then congratulations! So, where do you go from here?

What Not to Do

Do you simply start calling random local attorneys from the phone book and ask how much each charges for an estate plan? No.

Think about it. If you had chest pains, would you call local cardiac surgeons and ask for bids on how much each charges for open heart surgery? Why not? First, the surgeons would not know whether you were having a heart attack or if it was last night’s lasagna. Similarly, avoid any estate planning attorney who is willing to render a “diagnosis” without conducting a thorough examination of your unique circumstances and objectives.

What You Should Do

Traditionally, one of the best sources for professional referrals, whether to doctors, dentists, accountants, financial professionals or attorneys, is people you already know and trust who have used such services. A personal referral from a trusted family member, friend, or colleague is a strong referral. In addition, the Internet is a wonderful resource for research of all kinds, including finding and vetting estate planning attorneys. Just run a Google search for your location and “estate planning” to begin the process.

What You Should Do Next

Once you have identified some local estate planning attorneys, the process is only just beginning. You do not want to take any shortcuts when it comes to making proper estate plans to manage, administer, and eventually distribute everything you have to those you love most. Here are three things to evaluate when selecting the right estate planning attorney for you: focus, reputation, and commitment.

What is Your Focus?

Have you ever heard the expression that someone is the “jack of all trades, but the master of none”? That is not the attorney you want planning your estate. For example, if criminal defense, appellate litigation, and admiralty law are listed as “practice areas,” can you be confident regarding the depth of their experience when it comes to trusts, estates, real estate, and tax law?

When it comes to estate planning, the more your attorney is focused on estate planning the better. Be sure to visit the website of each attorney under consideration. Does the attorney have robust and educational estate planning content? Does the attorney let you know what to expect when it comes to his or her estate planning process?

What is Your Reputation?

It is hard to hide on the Internet. All things good and bad about something or someone can usually be found. There are multiple websites devoted to rating attorneys in every practice area. Consequently, it never hurts to find out how other attorneys and clients have rated a given attorney in terms of ethical standards and legal ability. Most of these websites will come up in response to your initial Google search.

What is Your Commitment?

Since the only constant in life is change itself, your estate plan likely will need updating over time. An attorney should have a process to stay in touch with you and remind you to review your estate plan.

© 2015 Integrity Marketing Solutions. All Rights Reserved.

This Close to a Clean Get-Away

So, you have spent many days, nights, weekends, and holidays building your family business – not to mention blood, sweat, and a few tears. While others were working regular hours and punching a time clock, you were taking care of customers, meeting payroll, paying for employee benefits, and contributing to the United States Treasury. On behalf of a grateful nation, thank you.

Are You Ready?
Is it time to think about spending more time with family, taking up golf, enjoying a little travel, or furthering your favorite charitable causes? What does that look like and, even more importantly, how do you get there from here?

Assuming you will not be selling to any family members, how do you sell your business for what it is worth in a win-win-win for you, your loyal employees, and the buyer? Very carefully.

Look Inside
Are there one or more key employees already inside your business who could take over the reins? If yes, then have you thought about selling to them? It would be a great arrangement for you if third- party financing were used to cash you out upfront.

However, if you have supreme confidence in the ability of these new “insider” owners to succeed, then owner financing may give you a higher return and spread the tax consequences over multiple years. In the right circumstances, an employee stock ownership plan (ESOP) provides a ready market for the business owner to sell and gives the employees tangible skin in the game as the new owners.

Look Outside
If an “inside job” is not in the cards for the sale of your business, then the sale of your business to an outside party is another alternative. One often-overlooked possibility is approaching one or more loyal customers. For example, if you have a popular barbecue restaurant, perhaps some of your regulars might want to buy it as an investment or to learn to smoke ribs for a living. As part of the sale, you could stay on long enough to teach them your secret recipes and leave knowing that your “baby” will continue without you.

One traditional arrangement is to sell to a friendly competitor. Buying your business would increase the market share, product line, or efficiencies of your competitor. If you go down that road, do not unwittingly disclose the “secret sauce” of your business success, including proprietary customer lists, processes, and trade secrets. Be mindful of such things as confidentiality agreements and non-compete agreements while you are at it.

Be Prepared
Before you consider any of these “inside” or “outside” options, think like a Boy Scout and be prepared. This is the time to put the polish on all of your business operations – from marketing and sales to production, legal, and accounting. Regarding accounting, make sure there are no loose ends with the IRS and get a business valuation to see where you stand.

Assemble Your Team
Finally, do not go it alone. As you put the polish to your business operations, you will need to assemble your team of trusted advisors to make sure you have all the bases covered. To have the most successful outcome for all concerned, assemble your legal, accounting, and financial advisors early in the process. Not only will these advisors help you stay out of trouble, but they may know of potential buyers for your business.

© 2015 Integrity Marketing Solutions. All Rights Reserved.

Your Estate Plan Decoded

Have you ever noticed how every field of study, business or professional discipline has its own language? Typically, this “insider” vocabulary conveys rather elaborate concepts in a word, phrase or acronym. So it is with estate planning.

While what follows is by no means exhaustive, here is a list of common estate planning terms.

Attorney in Fact: Someone who is given authority through a Power of Attorney to do a particular act or to act broadly for another. An Attorney in Fact need not be a member of the legal profession and is also known as an Agent.

Codicil: An amendment to a Last Will and Testament. The Codicil may modify, add to, subtract from, qualify, alter or revoke provisions of a Last Will. As such the Codicil is a separate document that must be signed with the same legal formalities as the Last Will itself.

Conservator: Someone appointed by a court to manage the financial affairs of a minor child or an incapacitated adult.

Deed: A conveyance of real property (real estate) transferring title from the Grantor to the Grantee.

Estate Taxes (also known as “Death Taxes” or “Inheritance Taxes”): Taxes imposed by the state and/or federal government on the inheritance or transfer of assets upon the death of the asset owner. The amount “exempted” from such taxes is subject to the political winds which, historically, have fluctuated wildly, especially over the past several decades.

Executor: The individual or institution appointed under a Last Will and Testament to administer and distribute the assets of the maker of the Last Will. Also known as a “Personal Representative,” the Executor has legal and business powers and responsibilities, while functioning under the control or supervision of the probate court. An “Executrix” is a female Executor.

Guardian: Someone appointed by a court to manage the personal and health care decisions of a minor child or incapacitated adult. Oftentimes, the Conservator and the Guardian are one in the same person.

Intestate Succession: The transfer of property to the relatives of a decedent who died without a Last Will and Testament. In most states a statute will specify which relatives receive intestate shares, what they receive and when they receive it. This is the unintended default estate plan for many adult Americans.

Joint Tenancy: A form of property ownership by two or more persons designated as joint tenants with rights of survivorship. When one joint tenant dies, his or her entire interest in the property automatically passes to the surviving joint tenant or tenants outside of and beyond the control of the decedent’s Last Will and probate until there are no more surviving joint tenants. Then, there may be probate.

Minor: A person who is under the age of legal competence. This varies from state to state.

Tenancy in Common: A form of ownership through which each tenant (i.e., “owner”) holds an undivided interest in the asset. There is no “right of survivorship” (see “Joint Tenancy”). When one tenant dies, his or her interest will not automatically pass to one or more surviving joint tenants.

Again, estate planning is a language all to itself. These are some of the most commonly used terms, but there are many others to be sure.

© 2015 Integrity Marketing Solutions. All Rights Reserved.

There’s No Place Like Home

Are you (or a loved one) age 65 or older and living at home? If yes, then you probably share the sentiment of Dorothy when she famously declared “There’s no place like home” in the classic film The Wizard of Oz. This is especially true as we age.

Anything you can do to continue performing as many of the “activities of daily living” (e.g., eating, bathing, dressing, toileting, and transferring) in your own home will be money well-spent toward maintaining your independence.

Aging in Place
A survey by the National Conference of State Legislatures found that 90 percent of people over the age of 65 would prefer to remain right where they are – home. This desire is called “Aging in Place” which the Center for Disease Control (CDC) defines as “the ability to live in one’s own home and community safely, independently, and comfortably, regardless of age, income, or ability level.”

To age in place, you will need to plan for an aging “you” and make modifications to your present home today so you can remain there tomorrow. First, however, let’s consider the challenges.

Common Challenges
Aging is not for sissies. With each passing birthday each of us experiences diminished functioning on multiple levels, some more subtle than others. These levels include getting around, using our hands, thinking/remembering and our five senses (i.e., sight, sound, smell, taste and touch). When you add all of these functions together, it is only logical that the CDC identifies “falling” as the leading cause of injuries to seniors. In fact, one out of three seniors experience a fall each year. Consequently, anything that can be done to reduce the risk of falling is a big plus when it comes to remaining in your home.

Common Solutions
Fortunately, there is a lot that can be done to make your home more senior-friendly. Starting with the basics, eliminate any throw rugs and any clutter on the floor. Be sure to tighten up buckled carpet or remove it completely. While you are at it, improve the lighting everywhere. You cannot step around what you cannot see.

For those in a wheelchair, or who use a walker or a cane, ramps will be needed to permit access. Other structural changes may be required.

Remember: you want to ensure access and safety at the same time. One of the most hazardous, yet important places to make accessible and safe is the bathroom. With potentially slick floors and sharp-edged countertops, bathroom falls can be fatal.

Consider installing bathroom grab bars, railings, a walk-in shower, a hand-held shower head, and maybe even a walk-in tub.

New Technology
Have you ever heard of “smart homes”? The future is now as homes are being developed to “interact” with the senior living there. From monitoring health status and cognitive functioning to whether there is enough of your favorite food in the refrigerator, the latest developments could permit you to live independently much longer … and provide your loved ones with greater peace of mind regarding your safety.

A Win-Win
With the high costs of assisted living, intermediate and skilled nursing care, helping seniors age in place benefits everyone. Nevertheless, both planning and action are the twin keys to making that happen.

© 2015 Integrity Marketing Solutions. All Rights Reserved.