Rosenbauer Law Office - Fall 2024

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FALL 2024

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How a Simple Gift Can Make a Big Impact This Season HOLIDAY CHEER WITH A PURPOSE

When the holiday season begins, it’s easy to get swept up in the gifts, traditions, decorations, and big celebrations happening everywhere. But for many families, the simple things we take for granted, like socks or a warm winter coat, are all they are asking for this year. Every time I walk by a Jesse or Angel Tree adorned with ornaments that hold the hopes of children in need, I’m hit by the reality these families face. It’s heartbreaking to pick up one of these wishes from a 3-year-old child asking for a cozy hat and a simple toy. The holidays prompt us to give back, whether to our community, favorite organization, or those in need. Though these charitable causes need support and help all year round, the season of giving is a powerful reminder to lend a helping hand to others. In addition to donating your money, gifts, and time to nonprofits or needy families, you can give through estate planning, ensuring the spirit of giving continues long after you are gone. As a parent, the idea of a child asking for necessities like warm clothes instead of toys hits home. So, we always try to go above and beyond for the children we pick up Jesse Tree wishes for. We call the foster home or organizations running the program to ask if we can do more, like adding a special toy for the child, even though they didn’t request it. It doesn’t take much to bring a little joy to someone’s holiday. We are not billionaires or rich by any stretch of the imagination, but a small amount of money can stretch far for a family who’s in need. With just $25, you can buy a few items and really move the needle for a little kid. When it comes to charitable giving, people often think about the gifts and donations they make during their lifetime, like the money they put into the collection basket at their church. But there are also ways to continue your legacy of giving beyond that through estate planning.

I tell people to think about gifts in two buckets: The donation around Christmas and what you will set aside for charities after you pass away. You can continue to support causes you love by allocating money to them in your estate plan. If you have a specific need you want to contribute to, like scholarships for low-income students or paying for school lunches, you can leave those instructions in your plan so your money goes where it’s needed most. You can also donate sentimental items like antiques or collections through your estate plan to organizations that will appreciate them as much as you did. From rare coin collections to model trains and artwork, planning allows you to ensure your treasures help someone rather than being discarded or sold off. If you want to incorporate charitable giving into your plan, talk to your estate planning attorney. Too often, people assume their families will know what their wishes are after they are gone. Leaving those decisions to loved ones not only places an uncomfortable burden on them but might also mean they can’t fulfill your intentions. Clear instructions in your estate plan are a gift; your children will appreciate the guidance as they work to ensure they meet your wishes. Proper planning can even help your gift go further, with less going to taxes and more going to the charity you care about. This holiday season, I encourage you to embrace the joy of giving. Whether buying a simple gift for a child in need or ensuring your legacy continues through thoughtful estate planning, your generosity can bring comfort and joy to others now and for years to come.

Communication Policy

We do our absolute best to give your family our undivided attention when we are working with you. In order to provide the best service and highest quality work to your family, Mr. Rosenbauer does not answer incoming calls, emails, or walk-ins while he is meeting with your family or drafting your estate plan (excluding emergencies). However, we do our best to respond to phone calls and emails promptly. If you need to visit or speak with Mr. Rosenbauer regarding your estate, please call the office to schedule an appointment or a phone conference. That way, we can reserve your spot on our calendar and make sure you receive the attention you deserve.

-Nick Rosenbauer

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THE $93,750 SPUD Uncover Fabergé’s Unexpected Masterpiece

sale of a Fabergé potato, the world did a collective double-take. After all, who would have thought a potato — albeit one crafted by a master jeweler — would garner such attention and a hefty price tag to match? The bidding war was intense, with collectors and Fabergé

When you think of the name Fabergé, you probably imagine opulent, jewel-encrusted eggs that epitomize luxury and elegance. But did you know the famous Russian jeweler Peter Carl Fabergé, the mastermind behind the glittering eggs, also created a humble potato? And not just any potato, but one that fetched an astounding $93,750 at a Christie’s auction in 2016. Fabergé’s Glorious Spud In the late 19th and early 20th centuries, Peter Carl Fabergé was the go-to jeweler for Russian royalty. His intricate and lavish creations, particularly the famous Fabergé eggs, were commissioned by Tsars Alexander III and Nicholas II as Easter gifts for their wives and mothers. Each egg was a masterpiece, often containing hidden surprises like miniature portraits, mechanical wonders, expensive jewels, or even tiny replicas of royal palaces. But amidst these exquisite creations, Fabergé had a sense of humor and a knack for the unexpected. Enter the Fabergé potato — a far cry from the shimmering eggs but equally fascinating in its own right. This potato, crafted from pink agate, was a whimsical

enthusiasts eager to own this unique piece of history. When the gavel finally came down, the potato had sold for a staggering $93,750. Not bad for a root vegetable! Why a Potato? You might wonder why Fabergé, a jeweler known for his elaborate and luxurious designs, chose to make a potato. Perhaps it was his way of showing artistry could be found in the simplest of things. Or maybe it was a playful nod to the significance of potatoes in Russian culture — a staple food that sustained many through tough times. Whatever the reason, Fabergé’s potato reminds us that even the most mundane objects can be transformed into something extraordinary with a bit of creativity and a touch of humor.

departure from his usual opulent fare. The Humble Potato’s Journey

Fast-forward to 2016, and this extraordinary potato was again in the spotlight. When Christie’s auction house announced the

PECULIAR LAWS OF THE ANCIENT EMPIRE ROMAN RULES

Dress Codes and Party Fouls Beginning in around 215 BC, the Roman Republic began instituting what was known as sumptuary laws, which restricted the clothes people could wear, foods they could eat, and the maximum number of attendees at parties. They created these, in part, to reduce the costs of banquets, festivals, and other Roman ragers. Some examples were enacted in 213 BC when it became illegal for women to wear colorful dresses — unless they were celebrating a ritual sacrifice — to wear more than a half ounce of gold or even to ride around in carriages. However, they soon repealed these laws because they considered them antiquated . Shocking Statute Tough luck for those who like hanging out on tall metal poles — if a lightning strike killed someone in Rome, the law forbade families from burying them! This is because Romans believed lightning strikes were

divine retribution from the king of the Roman pantheon, Jupiter. See Ya Later, Gladiator! Romans “borrowed” the idea of gladiatorial games from their (conquered) neighbors, wherein people would fight — sometimes to the death — for the public’s amusement and began holding them back in 264 BC. However, because only 3 of every 5 people made it to their 20s at the time, only about 10% of those bouts involved actual fatalities. Many slaves, prisoners of war, and Christian martyrs fought as gladiators in the arena, but if they were already sentenced to execution, they had no hope of survival. One peculiar law involving gladiators was that they would fight until an injured combatant put down his shield and lifted his index finger to ask for mercy. At that point, it would come to an abrupt halt — though the emperor, if in attendance, would make the final decision.

While ancient Rome may be known for gladiators, grand conquests, and fashionable togas, a surprisingly intricate legal system kept their civilization in line. They had many laws — some familiar, others bizarre — that dictated the everyday lives of millions of Roman citizens, enslaved people, and soldiers across a vast empire. Here are three of the most outrageous and interesting laws Romans enacted as a republic and an empire.

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HELPING KIDS WITH ADHD THRIVE

TAKE A BREAK

STRATEGIES FOR SUPPORT AND EMPOWERMENT

It’s common for parents of children with attention-deficit/ hyperactivity disorder (ADHD) to sometimes feel frustrated and overwhelmed — and more than a little guilty for having these emotions. First and foremost, it’s perfectly understandable for any parent to experience hurdles as they work to help their child live a happy, healthy life. Although there are unique challenges to raising a youngster with ADHD, every day is an opportunity to take positive steps to help your child learn and grow. Here are four quick tips to help make the rough times a little smoother. Build a balanced routine. Helping your child stay on task with daily routines is critical to managing their ADHD journey. Are they hydrating regularly? Do they follow consistent meal and sleep schedules? Sometimes, staying consistent with the smallest things makes the biggest impact on your child’s well-being. Plan a digital detox. With everything so tech-based these days, there’s a good chance your child spends a lot of time in front of a screen. Set aside time throughout the week to interact with them in a digital-free environment — even if it’s just to chat about their day. This time is meant to help you build a stronger relationship

GREEK CHICKEN AND RICE

with your child, so try to avoid discussing anything that may cause conflict or a distraction. Find a community of support.

• 2 tbsp olive oil • 1 onion, diced Ingredients

• 2 cups chicken broth • 1 (14-oz) can diced tomatoes • 1 cup uncooked long-grain white rice • Juice of 1 lemon • 1/2 cup feta cheese • Salt and pepper, to taste

Participating in a support group is a fantastic way to connect with other parents, share concerns, and learn new ways to encourage your child’s growth and success. As a bonus,

• 2 cloves garlic, minced • 2 lbs boneless, skinless chicken breasts, cubed • 1 tsp dried oregano • 1 tsp dried thyme

connecting with parents whose experiences are similar to yours could lead to their children interacting with yours — which may go a long way in helping your child relate to other people and develop their social skills. Tailor your tools. Every child with ADHD is a unique individual with specific needs. A specialized mental health professional can help you craft a solid framework to address obstacles as they arise. Whether you need guidance on stress management or tips on sharpening your communication skills, utilizing the services of an empathetic therapist could provide you with the fresh perspective and game plan you need to help your young one thrive.

Directions 1. In a large skillet over medium heat, add olive oil and sauté onion and garlic until softened. 2. Add chicken, oregano, and thyme and cook until the chicken is no longer pink, about 3–4 minutes. 3. Pour in chicken broth, diced tomatoes, and rice. Bring to a boil, then reduce heat to low and cover. Simmer for 15 minutes or until the rice is cooked through. 4. Stir in the lemon juice and feta cheese, then season with salt and pepper.

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INSIDE THIS ISSUE

1

Ensuring Your Legacy of Giving Lives On

Discover Fabergé’s Playful Potato Masterpiece

2

Ridiculous Rules From Ancient Rome

Greek Chicken and Rice

3

Tailoring Your Child’s ADHD Journey

Hollywood Ending in the ‘Rust’ Trial

4

HOLLYWOOD ENDING Alec Baldwin Walks Free After Case Dismissed

contributed to the swift decision. She was sentenced to 18 months in prison but has appealed, and what happened in July in Alec Baldwin’s trial may affect the outcome of that appeal. Hollywood Ending When the third day of Alec Baldwin’s involuntary manslaughter trial in New Mexico began, it became apparent that something was amiss. The defense attorneys had something important to bring to the court’s attention. Assistant District Attorney Erlinda Johnson was absent. As it turned out, she had resigned from the case after allegations that Santa Fe police, in conjunction with Special Prosecutor Kari Morrisey, had conspired to hide evidence from the defense. The evidence in question was a case of ammunition matching those retrieved from the set of “Rust.” The ammunition was given to Santa Fe police before the trial, but it was filed under a separate case number — even though

About three years ago, on Oct. 21, 2021, cinematographer Halyna Hutchins was shot and killed by a live round fired by actor Alec Baldwin on the set of the movie “Rust.” You might believe this would be an open-and-shut manslaughter case. However, just like the scenes Hutchins brilliantly captured on film, this scene was more complex and layered than you may expect. Baldwin’s trial was dismissed just three days after it began, on July 13, 2024. Ironically, but perhaps fittingly, Baldwin’s criminal case came to a dramatic, Hollywood-esque conclusion. Is the armorer to blame? Previously, in May, Hannah Gutierrez-Reed, the armorer for the film, was found guilty of involuntary manslaughter for her role in the fatal shooting of cinematographer Halyna Hutchins. The jury deliberated for just three hours before passing judgment; evidence revealing Gutierrez-Reed loaded the gun that killed Hutchins likely

Photo: Abhi Suryawanshi

the witness who handed in the evidence claimed it was relevant to the “Rust” trial. In light of these revelations, Santa Fe County District Court Judge Mary Marlowe Sommer dismissed the case with prejudice. Throughout the day, as the camera centered on Hollywood star-turned-defendant Alec Baldwin, viewers were treated to his wide range of emotions: first, annoyance, then sadness, and, finally, tearful exultation. This was his Hollywood ending.

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UPCOMING DEADLINE FOR BUSINESS OWNERS & HOA BOARD MEMBERS: The Corporate Transparency Act and What It Means for You

affected. Most HOAs are considered reporting entities under the CTA. Very few HOAs are exempt from these requirements. What are the filing requirements? The CTA mandates that covered entities report specific information about their beneficial owners. This includes: • Full legal name • Date of birth • Current residential or business street address • A unique identifying number from an acceptable identification document (like a driver’s license or passport) Deadlines are approaching. For existing entities formed before Jan. 1, 2024 , the deadline to file this information is Dec. 31, 2024. Entities formed on or after Jan. 1, 2024 , will have 30 days from the date of formation to submit their reports. Why is this important? Failing to comply with the CTA can result in significant penalties, including fines and potential criminal charges. Moreover, many people assume they’re exempt because they don’t run a business in the traditional sense. However, the law casts a wide net, and even those involved in small LLCs or serving on an HOA board could be affected. Lawsuits to strike down the law have failed, so take action now! Multiple cases in the federal court system have challenged the constitutionality of the Corporate Transparency Act. While I was admittedly hoping the CTA would be deemed unconstitutional (and completely rolled back), that has NOT happened as of now. Therefore, you need to take action right now to assess whether these

While our office’s primary focus has always been helping you navigate the complexities of estate planning, I wanted to take a moment to discuss something that might affect many of you — even if you don’t consider yourself a traditional business owner. You may have heard whispers about the Corporate Transparency Act (CTA), but I want to ensure you’re fully informed about what it entails and how it could impact you. The CTA is a new federal law that requires certain entities to report information about their “beneficial owners” to the Financial Crimes Enforcement Network (FinCEN). This initiative aims to combat money laundering, fraud, and other illicit activities by increasing transparency in corporate ownership. Who needs to pay attention? • Business Owners: If you own (or are a partial owner of) a corporation, limited liability company (LLC), or similar entity registered under state law, you’re likely required to comply. • HOA Board Members: Here’s where many people are caught off guard. If you’re a member of a Homeowners Association (HOA) board, you may be

new requirements apply to you. If you are affected, here is what to do:

• Visit the Filing Website: visit

FinCEN.gov/bio . There, you will find links to file your report, a page for FAQs, and a video demonstration for how to complete the filing. • Review Your Involvement: Are you listed as an owner, manager, or significant contributor to any corporation, LLC, or similar entity? • Check Your HOA Status: If you’re on the board of your HOA, find out how it’s organized legally. You may need to coordinate with other board members to ensure compliance. • Consult a Professional: Contact the attorney you use for your business or HOA. For our law firm clients, feel free to give us a call, and we can help you with the specifics. We’re here to help. My goal is always to keep you informed about matters that could impact your financial well-being and peace of mind. The Corporate Transparency Act is one such issue that, if overlooked, could have serious consequences. Please don’t hesitate to reach out if you have questions or need assistance with these new requirements.

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