I have uploaded a new PowerPoint presentation from I seminar I did last week. The presentation was over spousal rights and claims, mainly through death or divorce. The file should be in the media tab on this site.

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On Wednesday of next week (February 11, 2015), I will be serving time to help MDA raise funds for research, sending kids to camps, and other support projects.

You can help me by donating to my “bail” at the following link:

http://www2.mda.org/site/TR/Lock-Up/77-741-WichitaFallsDistrict?px=2990780&pg=personal&fr_id=18369
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Thank you all in advance.

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Thank you and I look forward to serving you when I get back.

Many people give to charity each year during the holiday season. Remember, if you want to claim a tax deduction for your gifts, you must itemize your deductions. There are several tax rules that you should know about before you give. Here are six tips from the IRS that you should keep in mind:

1. Qualified charities. You can only deduct gifts you give to qualified charities. Use the IRS Select Check tool to see if the group you give to is qualified. Remember that you can deduct donations you give to churches, synagogues, temples, mosques and government agencies. This is true even if Select Check does not list them in its database.

2. Monetary donations.  Gifts of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. You must have a bank record or a written statement from the charity to deduct any gift of money on your tax return. This is true regardless of the amount of the gift. The statement must show the name of the charity and the date and amount of the contribution. Bank records include canceled checks, or bank, credit union and credit card statements. If you give by payroll deductions, you should retain a pay stub, a Form W-2 wage statement or other document from your employer. It must show the total amount withheld for charity, along with the pledge card showing the name of the charity.

3. Household goods.  Household items include furniture, furnishings, electronics, appliances and linens. If you donate clothing and household items to charity they generally must be in at least good used condition to claim a tax deduction. If you claim a deduction of over $500 for an item it doesn’t have to meet this standard if you include a qualified appraisal of the item with your tax return.
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4. Records required.  You must get an acknowledgment from a charityfor each deductible donation (either money or property) of $250 or more. Additional rules apply to the statement for gifts of that amount. This statement is in addition to the records required for deducting cash gifts. However, one statement with all of the required information may meet both requirements.

5. Year-end gifts.  You can deduct contributions in the year you make them. If you charge your gift to a credit card before the end of the year it will count for 2014. This is true even if you don’t pay the credit card bill until 2015. Also, a check will count for 2014 as long as you mail it in 2014.

6. Special rules.  Special rules apply if you give a car, boat or airplane to charity. For more information visit IRS.gov.

The Federal Court for the Eastern District issued a ruling today that struck down subsidies for people who get their health insurance from the federal healthcare exchange. Of course, the ruling will be suspended until there is a higher ruling on it, but it follows the holding of previous district courts as well as the ruling by the D.C. Circuit Court before it was vacated to be heard en banc.

Although the ruling would essentially leave millions without health insurance, it comes from the direct reading of the Affordable Care Act (ACA or Obamacare), which says that subsidies are available for people who get their insurance from “exchanges established by the State.” The ACA defines State as the 50 states and the District of Columbia. It specifically leaves out the federal exchange and the territories.

Some may say that this is an activist judge who is making law, but I disagree. This is a judge who is actually reading the unambiguous language enacted by Congress. If Congress feels that this should be changed, then it can make an amendment to the ACA.
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Regardless, our health insurance will never return to what it was. I received my cancellation notice on the policy that I have had for three years last week. The policy that I liked was no longer compliant with the law. Being a single man, I never knew that I needed maternity coverage, and not being a smoker or involved with other vices, that I needed coverage for diseases related directly to them, but, hey, I guess Washington knows better than me what I can purchase with my own money, so I will have to find a new policy or go without coverage. But I guarantee that any new coverage will cost more than the $130 per month I was paying previously.

All of this leads to my thought on this rant: ensure that you elect officials that hold your belief, especially to the US Senate. Those Senators will be confirming or denying the judges that will ultimately decide validity to poorly written laws.