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Cuddy and Feder Law Firms New York

Municipal Building Inspectors are Essential Under NY Covid-19 Executive Orders

Cuddy & Feder LLP continues to closely monitor state and federal responses to the outbreak of COVID-19 pertaining to the land use, zoning, development, and telecommunications fields. The New York State Department of State, Division of Building Standards and Codes “Guidance for Code Enforcement Personnel Relating to the Governor’s Executive Orders During the COVID-19 Public Health Emergency was released April 4, 2020 (Guidance for Code Enforcement Personnel). The Guidance for Code Enforcement Personnel summarizes and clarifies several provisions from New York’s COVID-19 Executive Orders (E.O.) that relate to building and code enforcement.

Below are a few key points highlighted in the Guidance for Code Enforcement Personnel:

Code Enforcement Officers are “essential”

E.O. 202.4 tasks municipalities with determining which personnel are “essential” and therefore exempt from personnel restrictions. The Department of State confirms that code enforcement personnel “should be deemed essential.” This determination is based on the Empire State Development Corporation’s guidance which includes “building code enforcement” as an essential service and the provisions of E.O. 202.11 whereby code enforcement officers are authorized to enforce E.O. restrictions on occupancy and operations as violations of the Uniform Code or other local building codes. This effectively mandates code enforcement officers to continue operating during this public health emergency, though the Department of State recommends the use of electronic or other remote means, were feasible, to reduce in-person contact.

Legal Citations for Restricted Occupancy and Operations

The guidance specifies the information that should be included within any legal citations (appearance ticket, notice of violation, etc.) issued for violation of an E.O. and provides an example of such citation. The necessary information includes:

  • notification of the exact nature of the violation; and
  • proof to the Court that the violation is a violation of an E.O., that the violation is deemed to be a violation of the Uniform Code, and therefore the violating party is subject to the penalties proscribed in the Executive Law.

Essential Construction

The Guidance for Code Enforcement Personnel refers to the provisions of E.O. 202.13 which modifies E.O. 202.6 by indicating that only “certain construction” (rather than merely “construction” as stated in E.O. 202.6) is “essential.” The guidance refers to the Empire State Development Corporation materials for information on what construction is “essential” (i.e. roads, bridges, transit facilities, utilities, hospitals or health care facilities, affordable housing, and homeless shelters).

Suspension of Code Provisions for Certain Emergency Measures

The Guidance for Code Enforcement Personnel advises that E.O. 202.5 suspends state and local codes, regulations, and laws “to the extent necessary to allow, upon approval by the Commissioner of Heath or the Commissioner of Office for People with Developmental Disabilities, as applicable, the temporary changes to physical plant, bed capacities, and services provided; the construction of temporary hospitals locations and extensions; the increase in and/or exceeding of certified capacity limits; and the establishment of temporary hospital locations.”

 

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COVID-19 Emergency Measures for Retirement Accounts

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law on March 27, 2020. Among other measures designed to ease the financial burden of the COVID-19 pandemic, this new law changes the way you can access funds from your retirement account.

Background

To understand how this new Act may impact you, we need to first review the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) which was passed on December 20, 2019, and changed the required minimum distribution (RMD) rules for people with IRAs. Under the SECURE Act, if someone reached the age of 70½ in 2019 or earlier, then that person must take the first RMD by April 1, 2020. If a person reaches age 70 ½ in 2020 or later, that person must take the first RMD by April 1 of the year after reaching age 72. In addition to this group of people, other people may be taking RMDs from inherited IRAs. People only need to take an RMD from a 401(k) if they are no longer working or if they are working, but the 401(k) plan is from a previous employer.

Required Minimum Distributions from retirement plans and accounts (like an IRA or 401(k))

Under Section 2203 of the recently passed CARES Act, there is a temporary waiver of RMD rules for this year. Under the Act, anyone who was required to take an RMD in 2020 is no longer required to take the RMD. If a person still wants to take the RMD, however, they may take it.

Withdrawals from retirement funds

In addition to the RMD provisions under the CARES Act, Section 2202 contains rules regarding withdrawals from retirement funds and loans from qualified plans. These rules only apply to individuals diagnosed with SARS or COVID-19, individuals with a spouse or dependent diagnosed with SARS or COVID-19, or individuals who experiences adverse financial consequences because of quarantine, furlough, layoff, reduced work hours, or inability to work due to child care because of SARS or COVID-19.

Such individuals can withdraw up to $100,000 and not be subject to the 10% early withdrawal penalty. Repayment can be made over a three-year period beginning on the date of withdrawal, and the distribution may be taxed over three years instead of entirely in 2020.

Loans from qualified employer plans (like a 401(k))

For those who may wish to take a loan from an employer plan, the maximum amount has been increased from $50,000 to $100,000. Loans can now be taken up to 100 percent of the participant’s vested account balance instead of 50 percent. There is a window of 180 days from enactment of Act to take the loan, and any loan repayments due before December 31, 2020, can be delayed up to one year. These changes apply to any 401(k) plan regardless of whether or not in pay status.

Cuddy and Feder Law Firms New York

Best Practices for New York State Real Estate Closings During COVID-19

In light of recent events surrounding the outbreak of COVID-19, Cuddy & Feder LLP has been closely monitoring developments in the real estate industry. Since New York State has mandated that all non-essential businesses reduce in-person work forces by 100%, our attorneys have been conducting loan and real estate closings remotely, eliminating the risk of exposure to our community that would be posed by a traditional in-person closing.

The following are a few tips and recommendations for conducting remote loan and real estate closings:

  • Escrow Closings. With a little advance planning and some coordination, most loan and real estate closings may be conducted remotely with one or more parties agreeing to hold original (or electronically) signed documents in escrow until the closing of the transaction. Ideally, the parties to the transaction should sign at least two originals of the closing documents and then scan the signature pages to the interested parties for their review to ensure that all documents were properly signed. To the extent originals are needed (e.g., promissory note, mortgage or deed), those originals may be sent directly to the residence of the bank attorney or the title closer, as applicable. Funds may be sent via wire transfers. Once all parties confirm they are ready to close, the documents and funds can be released from escrow.
  • Notaries. NY Executive Order 202.7 temporarily suspended the rule requiring physical appearance before a notary public and authorizes notarization via audio-video technology, which makes it easier to conduct closings in escrow.
  • Recording. Many county clerk offices are authorized by law to accept electronic copies of deeds and other recordable documents and are continuing to accept documents transmitted electronically for recording at this time.
  • Title Insurance. Given that many county clerks are accepting documents transmitted electronically for recording, title insurance companies are continuing to issue title policies during this time. A free Policy Authentication endorsement is available, which provides that title insurance coverage will not be denied on the grounds that the policy and endorsements were issued electronically.

For those closings that absolutely must occur in person, please be sure to follow the CDC and NYS Health Department guidelines for ensuring health and safety during this time. Please also be sure to check our website for updates related to the effects of COVID-19 on the real estate industry.

Cuddy and Feder Law Firms New York

The State of New York Civil Litigation During COVID-19

In the wake of the measures necessitated by the COVID-19 outbreak, new questions arise every day as to how to maintain continuity of essential services. While the provision of health care remains the key priority, there will be a continuing need for people to have access to the courts. To that end, the court system has been carefully striking a balance between the need to safeguard the health of personnel and the general public and ensuring that there is continued access to justice. The solutions implemented by state and federal courts reflect that balance, allowing for parties to be heard on time-sensitive and emergency matters, while relaxing deadlines and restricting filings for matters that do not need to be reviewed on an emergency basis.

The following is a summary of measures taken by the various courts over the past two weeks to provide guidance as to how and when courts can be accessed:

  •  Statutes of Limitations: New York State courts have suspended all statutes of limitations and time limits “for the commencement, filing, or service of any legal action, notice, motion, or other process or proceeding, as prescribed by the procedural laws of the state, including but not limited to the criminal procedure law, the family court act, the civil practice law and rules, the court of claims act, the surrogate’s court procedure act, and the uniform court acts, or by any other statute, local law, ordinance, order, rule, or regulation, or part thereof…” until April 19, 2020. (Executive Order 202.8.)
  •  Filings: New York State courts will not be accepting for filing any papers for any civil matter, via hard copy or electronically, that is not deemed “essential” (e.g., some Mental Hygiene Law applications, orders of protection, emergency Election Law applications, applications addressing landlord lockouts, serious code violations and repair orders). (Administrative Order 78/20.)
  •  In-Person Appearance: New York State courts are discouraging the prosecution of all civil matters that require travel or in-person appearances, encouraging parties to agree to postpone proceedings due to failure to meet discovery deadlines for up to 90 days (or, if no agreement can be reached, the court will decide to defer proceedings themselves), and removing penalties for failure to comply with discovery deadlines. (Administrative Order 71/20.)
    While the provision of health care remains the key priority, there will be a continuing need for people to have access to the courts.
The court system has been carefully striking a balance between the need to safeguard the health of personnel and the general public and ensuring that there is continued access to justice.
  • Non-essential Matters: In New York State Supreme Civil, Surrogate’s, City, Town and Village courts, all non-essential matters are administratively adjourned until a date on or after April 30, 2020.
  • Appellate Matters: The New York Appellate Divisions have suspended indefinitely and until further directive of the Court all perfection, filing, and other deadlines set forth by any order or applicable rule.
  • Evictions and Foreclosures: Statewide, courts cannot proceed with residential evictions, court-ordered auctions and residential foreclosure proceedings, and in the 9th Judicial District (consisting of Dutchess, Orange, Putnam, Rockland & Westchester Counties), courts are also directed not to grant default judgments.
  • In-Person Workforce Reduction: Statewide, there is now a requirement in place (for all businesses) requiring that all non-essential businesses reduce in-person work forces by 100%. Law firms are considered essential businesses “only to the extent that their services are currently needed to support the essential functions of health care providers, utilities, state and local governments, the federal government, financial institutions, businesses that have been designated as essential; or to support criminal defendants in court proceedings or individuals in emergency family court proceedings; or to participate in proceedings concerning the imminent release or detention of individuals subject to criminal or civil detention under any applicable provision of state or federal law, or proceedings to address emergency risks to health, safety, or welfare.” (NY Executive Order 202.8.)
  • Notary: To facilitate the completion of necessary forms, the State has also permitted remote notarization. (NY Executive Order 202.7.)
  • Federal Court Access: In New York Federal Courts, access is restricted to “essential” case-related activities only. They have also suspended personal service of process in the Southern District of New York, in the Eastern District of New York, they have adjourned all jury trials scheduled to begin before April 27, 2020, pending further order of the Court, and the Court of Appeals for the Second Circuit is hearing regular argued appeals and motions calendars as scheduled, but by teleconference, and extending or tolling filing dates and other deadlines by 21 days, through May 17, 2020 (Second Circuit).

New updates are coming out daily, so be sure to review the website of any court where you may have a matter pending.

Cuddy and Feder Law Firms New York

Guidelines for Non-Essential Businesses and Workforce Reduction

In response to COVID-19, Governor Andrew Cuomo, by Executive Order effective March 22, 2020, at 8:00 p.m., required that all profit and not-for-profit business reduce their workforce by 100% with the exemption of “essential businesses or entities.” This raises questions as to what is considered an “essential business” and if non-essential businesses can have any presence at their business location to undertake routine administrative tasks.

New York State Department of Economic Development (Empire State Development) has issued guidance and a “Frequently Asked Questions” document as to whether a business enterprise is subject to a workforce reduction.

The list of Essential Business can be found here.

The FAQ, found here, offers two key pieces of guidance:

  • A single person attending a non-essential closed business temporarily to perform a specific task is permitted, so long as they will not be in contact with other people. (Question #13). This will allow one person from your business to perform key functions such as mail review or attending to weekly maintenance issues such as server backup, security camera checks, etc.
  • If your firm is a vendor, supplier or provides other support to an Essential Business that is required for the Essential Business’s operation, then your business is exempt from the employment reduction provisions contained in Executive Orders 202.8. However, only those employees necessary to support the Essential Business are exempt from the employment reduction requirements of Executive Orders 202.8, and your business is still required to utilize telecommuting or work-from-home procedures to the maximum extent possible. (Question #11).

In this ever-changing environment, we will continue to keep you updated and are available to advise you as questions arise.

Cuddy and Feder Law Firms New York

Updated: Governor Cuomo Issues Order Permitting Remote Notarization

Updated August 12, 2020

 

Governor Cuomo has issued an Executive Order permitting documents to be notarized via videoconference through April 18th. The Order was followed by the New York Department of State issuing Guidance to Notaries Concerning Executive Order 202.7. This Order was extended through May 7, 2020, by Executive Order 202.14 and then extended further to June 6, 2020 by Executive Order 202.28. The Order was again extended through July 6, 2020 by Executive Order 202.38 and again to August 5, 2020 by Executive Order 202.48. More recently, Executive Order 202.55 extended remote notarization until September 4, 2020 and then to October 4, 2020 by Executive Order 202.60.

With remote notarization, a signer appears before the Notary at the time of the notarization using audio-visual technology over the Internet instead of being physically present in the same room. This provides a safe and efficient way for our fellow New Yorkers to finalize transactions requiring a notary stamp while continuing the practice of social distancing.

Executive Order No. 202.7 and the Guidance to Notaries Concerning Executive Order 202.7 provide that any notarial act that is required under New York State law is authorized to be performed utilizing audio-video technology provided that the following conditions are met:

  • The person seeking the Notary’s services, if not personally known to the Notary, must present valid photo ID to the Notary during the video conference, not merely transmit it prior to or after;
  • The video conference must allow for direct interaction between the person and the Notary (e.g. no pre-recorded videos of the person signing);
  • The person must affirmatively represent that he or she is physically situated in the State of New York;
  • The person must transmit by fax or electronic means a legible copy of the signed document directly to the Notary on the same date it was signed;
  • The Notary may notarize the transmitted copy of the document and transmit the same back to the person; and
  • The Notary may repeat the notarization of the original signed document as of the date of execution provided the Notary receives such original signed document together with the electronically notarized copy within thirty days after the date of execution.
  • If the Notary and person are in different counties, the Notary should indicate the county where each person is located.
  • The notary must print and sign the document, in ink, and may not use an electronic signature to officiate the document.

The Guidance also includes two recommendations, which are not required:

  • Keep a notary log.
  • Indicate that the notarization was made pursuant to Executive Order 202.7.

Resources:

Executive Order: No. 202.28: Continuing Temporary Suspension and Modification of Laws Relating to the Disaster Emergency 

Executive Order: No. 202.7: Continuing Temporary Suspension and Modification of Laws Relating to the Disaster Emergency

Guidance to Notaries Concerning Executive Order 202.7

 

Cuddy and Feder Law Firms New York

Planning and Zoning Amid the Coronavirus Crisis

At Cuddy & Feder, we want to provide you with the most up-to-date information related to the impact of Coronavirus (COVID-19). Our Land Use, Zoning & Development and Telecommunication attorneys are available to advocate on your behalf and to actively engage with municipalities and other government agencies in New York and Connecticut to find creative solutions to reduce and minimize disruption to your business. We continue to support our clients’ needs with the ability to coordinate remote meetings and are already assisting municipalities as they work to schedule virtual town hall and online meetings.

It is important that economic development projects move forward and the Orders facilitate this necessary enterprise.

COVID-19 presents never-before-seen challenges as the virus disrupts the normal day to day operations of local governments and businesses alike. As of the date of this post, the reaction over the last week has been to continually reduce face to face interaction, and Executive Orders were issued restricting gatherings of more than 50 people in both New York and Connecticut, and many municipalities in both States have closed their offices to the general public. The latest Executive Order issued by Governor Cuomo directs municipalities to reduce their workforce by 50% and allow non-essential employees to work from home (New York Executive Order 202.4).

Both New York and Connecticut have issued Orders suspending requirements for in-person access to meetings in an effort to encourage the continuation of important and necessary government functions, including planning and zoning processes. It is important that economic development projects move forward and the Orders facilitate this necessary enterprise. New York Executive Order 202.1 and Connecticut Executive Order 7B permit any public body to meet and take action without permitting in public in-person access to meetings and authorize such meetings to be held remotely by conference call or similar service (e.g., Zoom or GoToMeeting). Under both Orders, the public must be given the ability to view or listen to such proceedings in real time and such meetings are to be recorded and later transcribed and made available to the public.

Many municipalities are moving quickly to create new opportunities to foster economic development, and Cuddy & Feder is working hard to find solutions on behalf of our clients to reduce delays and disruptions to their businesses. Contact us at: info@cuddyfeder.com or 914-761-1300.

Resources:

New York Executive Order 202.1

Connecticut Executive Order No. 7B

Eon Nichols - Real Estate Transaction Attorney NY - Cannabis Lawyer – Non Profit Attorney

Cuddy & Feder Recognizes Black History Month and the African American Men of Westchester

Eon S. Nichols is Partner and Vice-Chair of the Real Estate, Corporate, Finance and Non-Profit groups at Cuddy & Feder and serves on the board of African American Men of Westchester (AAMW).

Q: What is the mission of African American Men of Westchester?

A: AAMW has been around for over 30 years. Its mission is to help address issues related to education, youth empowerment, domestic violence awareness and environmental justice. AAMW is an all-volunteer, nonprofit organization composed of African American males who have made significant contributions to charitable and community-based organizations throughout Westchester County.

I love being on the board of AAMW because we are a small organization with a fierce passion and focus on giving back.

Q. What types of programs are offered through AAMW?

A: There are several programs available that are designed to enrich the lives of young people and foster economic development such as the Business Skills Olympics, health fairs, educational forums, and the Dr. Martin Luther King Jr., Legacy Youth Awards just to name a few. The tagline of AAMW is “We Make a Difference” and we really do.

Q: Why are you passionate about the causes you’re a part of?

A: I have been on the board of the African American Men of Westchester since 2012 and have chaired its Martin Luther King Jr. Legacy Youth Awards Luncheon for several years now. This serves as a great example of the importance of highlighting young people in our community who are committed to giving back in the spirit of Dr. King’s teachings. It’s wonderful to see the teenagers who are honored at the event and hear them share how much giving back to their community has been an invaluable experience. I love being on the board of AAMW because we are a small organization with a fierce passion and focus on giving back. We are committed to supporting one another and our community at large through excellent programs and a robust support network.

We celebrate AAMW and the great work they are doing throughout Westchester County.

For more information on AAMW please visit aamw.org.

About Cuddy & Feder LLP
Cuddy & Feder LLP proudly serves clients in the areas of real estate; public and private finance (including tax-exempt and taxable bond financing); litigation & appellate practice; land use, zoning & development; telecommunications; energy & environmental; non-profit organizations; and trusts, estates & elder law. Over 45 years, we have established ourselves as the leading law firm serving a vast region that includes Westchester, New York City, Connecticut and the Hudson River Valley. Our foundation is local, and we enjoy enduring relationships with leaders, institutions and decision-makers in the communities we serve.

New York’s Ambitious Climate Leadership and Community Protection Act Presents Challenges, with Opportunities for Engagement

The Climate Leadership and Community Protection Act (CLCPA), signed into law by Governor Andrew Cuomo on June 18, made headlines as the nation’s most aggressive greenhouse gas emissions reduction program, mandating the State achieve a carbon free electricity system by 2040 and reduce its total emissions 85% by 2050.

Such an ambitious emissions reduction program understandably raises concerns that it may harm the State’s economic competitiveness. Indeed, it is difficult to forecast how exactly the CLCPA will impact municipalities, businesses and the overall economic well-being of the State because the CLCPA does not set out a definitive action plan. It provides only a framework for a comprehensive regulatory program implemented by the Department of Environmental Conservation (DEC) over the course of the next four years.

Aside from the emission reduction targets, the most notable aspect of the law is that there is a significant opportunity for public input.

Nonetheless, the CLCPA appears to acknowledge that reducing emissions cannot come at the expense of the State’s economy. It includes exemptions for small businesses and agricultural livestock operations, a carbon-offset alternative for a percentage of sources where compliance is not technologically feasible, and prescribes various studies on workforce issues and reports on how to minimize anti-competitiveness impacts of future policies.

Aside from the emission reduction targets, the most notable aspect of the law is that there is a significant opportunity for public input. The CLCPA requires a total of 17 public hearings on issues such as the methodology for computing the emission limit to the draft scoping plan and final regulations.

Working Groups

The CLCPA establishes a 22-member volunteer Climate Action Council, which will be assisted by various 5-member advisory panels advising on specific topics such as transportation, energy intensive and trade-exposed industries, and land-use and local government issues. The Council will prepare a scoping plan outlining recommendations for attaining the statewide greenhouse gas emission limits. In addition, there will be a 13-17 member “just transition working group.” This working group will report on the number of jobs created to counter climate change, formulate an inventory of the jobs needed and the skills and training required to meet the demand, and will report on workforce disruption due to communities’ transition to a low carbon economy. Lastly, a “climate justice working group” will be established to address environmental justice issues.

Timeline for Action

A comprehensive regulatory program will be developed over the course of the next four years with various deadlines for when targets must be met.

Within 6 months a “climate justice working group” will be charged with establishing criteria to identify disadvantaged communities that will receive 35-40% of the overall benefit from spending on clean energy and energy efficiency programs.

Within 1 year the DEC must establish a statewide greenhouse gas emission limit as a percentage of 1990 emissions. Establishing this threshold requires one public hearing.

Within 2 years the Council is to prepare and approve a scoping plan outlining recommendations for attaining the statewide greenhouse gas emission limits. The most important aspect of the draft scoping plan is that six regional public hearings and 120 days for written comment are to be provided. The Public Service Commission (PSC) shall further establish a program requiring that by 2030 a minimum of 70% of the state-wide electric generation be generated by renewable energy systems and that by 2040 the statewide electrical system be zero emissions.

Within 3 years the Council is to submit the final scoping plan to the Governor, speaker of the assembly and temporary president of the Senate. The Council is required to revisit and update its final scoping plan every five years.

Within 4 years the DEC shall promulgate final rules and regulations ensuring compliance with the reduction limits. Preparation of the final rules requires public workshops, input from the Council, input from the working groups, and two public hearings. Every four years thereafter the DEC will evaluate and report on whether the State is on track.

And by 2024 the PSC is required to establish programs to achieve six gigawatts of distributed solar energy capacity installed by 2025 and nine gigawatts of offshore wind capacity installed by 2035.

A clearer image of how the CLCPA may impact the State will emerge as the program is developed. It’s too soon to say what the full impact of the CLCPA may be on local businesses or the wider State economy, but there is a significant opportunity for public input, an opportunity that should not be overlooked given the far-reaching implications of the CLCPA.

Questions about CLCPA

With more than 45 years’ experience assisting local businesses, Cuddy & Feder is well poised to address your concerns about the CLCPA and all your energy and environmental law concerns. Contact us at: info@cuddyfeder.com or 914-761-1300.

When life insurance beneficiary a minor child – life insurance trust for child

Do Not Name Your Minor Children as Beneficiaries

How many of you have named your children as the beneficiary of your workplace life insurance policies? Of separate insurance policies? How many of you even gave it one second of thought before filling out the paperwork?

Recently, we found ourselves administered the estate of a woman who died leaving two children behind. Prior to her death, she advised us that she had a life insurance policy so we changed the beneficiary from her children to the trusts in her Will for her children. After she died, a second policy was discovered which named children as the beneficiaries. Because one of the children was a minor, the second policy passed into a Guardianship Account for her daughter instead of outright. The difference in how the proceeds from these two policies are handled couldn’t be more different than night and day!

The Guardian then has to file a petition requesting permission to use an investment firm and must file an affidavit which includes details of where the Guardian plans to invest, the types of investments and many other details.

The policy proceeds from the first policy were added to the Testamentary Descendant’s Trust. The Trustee, the Decedent’s brother, uses his discretion in making distributions for the benefit of the Decedent’s daughter. If she needs clothes, camp, ballet lessons, etc., the Trustee can pay for them with no problem.

The policy proceeds from the second policy are subject to complete judicial oversight. Following the proceeding to have the Decedent’s brother appointed as Guardian of her minor child, the Court is now a partner with the Guardian with regard to the funds down to the minute detail of deciding what bank the Guardian must use. The Court Clerk must endorse the insurance proceeds check before the Guardian can deposit it. This means that the Guardian needs to take time off of work to go to Court to meet with the Clerk. The Guardian then has to file a petition requesting permission to use an investment firm and must file an affidavit which includes details of where the Guardian plans to invest, the types of investments and many other details. Anytime the Guardian wants to make a distribution on behalf of the Decedent’s daughter, the Guardian must first petition the Court for permission. There is no guarantee that the Court will approve the request. And while they are waiting for an answer, the child’s needs cannot be met. This process will continue until the Decedent’s daughter is 18. Had the Decedent thought to disclose this policy before her death, then the beneficiary could have been changed to the Trust to avoid this situation.

As you can see, taking the time to review your assets and review beneficiary designations can make a world of difference when it comes to caring for your children when you cannot.