Wednesday, March 26, 2014 www.lamorindaweekly.com 925-377-0977 LAMORINDA WEEKLY Page: B9

• Trust Agreement ‘This Life’ • Pour Over Will • Guardianship of Minor Children • Power of Attorney for Finance • CommunityLI VProperty IAgreementN G TRUST Some must die, so others can live • Transfer of Real Property into Trust

By Sophie Braccini Advanced Medical Directives, Including: Plan Includes:

• Trust Agreement • sequences for everyone, and their Power of Attorney for Health Care • Pour Over Will • $Living Will • Guardianship of Minor Children • values are tested to an extent they HIPAA • Power of Attorney for Finance could not have imagined. 695 • Community Property Agreement • Bjarup Riis shows how good Transfer of Real Property into Trust people can be crushed by the pitiless COMPLETE Advanced Medical Directives, Including:

juggernaut of history. Valid until April 30, 2014 • Power of Attorney for Health Care • Living Will At the center of the movie is the INITIAL • HIPAA couple: Marius (Jens Jørn Spottag) FREE CONSULTATION Notary Services Included! and Gudrun (Bodil Jørgensen). As (925) 257-4277 the head of the household, when Law Offices of www.smykowskilaw.com help is sought, people talk to Marius; Lauren Smykowski [email protected]

but when asked for his decision, he Office Located in Walnut Creek says he has to talk to his wife, first. Gudrun is the relentless worker, the hinge on which the family revolves. Soft spoken, gentle and strong, she Photo provided is a moral compass. The Fiils have SMC Spring Production t is not by chance that Anne large extended family and own a sons and daughters, including the IGrethe Bjarup Riis' movie, “This beautiful inn. The movie begins fiery Gerda who cannot be kept at Opens April 2 Life,” was a big success in Denmark, with the women cooking in the home when others go out and fight. its country of origin. The director kitchen for the 25th wedding an- The characters shine with hu- Submitted by Sharon Cahill shows a piece of that country’s his- niversary of owner Marius Fiil and manity and an honest love for upcoming Performing Arts Depart- tory at a time when the younger gen- his wife Gudrun. The war has not re- each other. The title alerts view- ment spring production eration is asking questions and wants ally reached this northern region of ers that not all of the characters “ANTIGONE(S)” which will show to understand what happened during Denmark yet, and while it is clear the survive the ordeal, and that cer- at 8 p.m. April 2-5, and at 2 p.m. World War II. But it also has univer- government has decided to collabo- tainty creates an unnerving ten- April 6 at LeFevre Theatre. This sal appeal, telling how a handful of rate with the invader, Danish laws sion as the movie approaches its winner of the New York Drama people can make a difference, and are still in place. denouement. But there are also Critics Circle Award, the Outer the consequences, good and bad, of During the dinner and party that many light and fun moments in Critics Circle Award and the Drama personal engagement. It also ensues, a fracture begins between the the movie, just like life itself. Desk Award, is about two families touches the heart because it talks of guests: some think that the govern- The dominant visual tones in the – parents and children, brothers and family, of loyalty, and of the often ment's decision was cowardly, while film are very warm and a bit sub- sisters, husbands and wives – who understated and misconstrued role others defend the Germans, believ- dued. “This Life” is solid, much like struggle to understand the mystery, women played in this major conflict. ing they will protect the Danes the people featured in the film who misery and magic of love. Tickets: The movie that will play at the against communism. Shortly after, became reluctant heroes. $10 general; $8 seniors (65+) and Orinda Theatre in early April tells the the Fiils have to make a choice when “This Life” is will be shown at non-SMC students; $5 SMC fac- story of a Danish family that revolts they are asked to help organize the the Orinda Theatre as part of the In- Photo by Michael Cook ulty, staff and students. For infor- against the German invasion of their parachuting in of both people and ternational Film Showcase April 4- aint Mary’s College student ac- mation or reservations, call (925) country in 1939. As part of a close- equipment coming from England. 11. For more information, visit Stors, Samantha Ricci and 631-4670 or go online to knit community, the Fiils have a The decision has life and death con- internationalshowcase.org. Michael Kuzmack, rehearse for the www.brownpapertickets.com. ‘Muppets Most Wanted’ By Derek Zemrak

hus far 2014 looks like the year for probably refers to the 1999 Muppet flop, terpol agent; Ricky Gervais (“The Of- Tkids’ films: “Lego,” which broke “Muppets From Space.” From that mu- fice” (UK), “Extras”) as Dominic box office numbers, then “Mr. Sherman sical number on, I knew I was in for an Badguy, Constantine’s criminal side- & Peabody” and now Hollywood has enjoyable 1 hour and 52 minutes. kick; and Tina Fey (“30 Rock”) as a released “Muppets Most Wanted.” The Muppets are on a world tour Russian prison guard. Also, as with the The previous Muppets movie, “The and get caught up in an international classic Muppets shows, the movies Muppets” released in 2011, grossed jewelry heist as they deal with a Kermit have several cameo appearances – Ce- over $86 million at the U.S. box office the Frog look-a-like, the impostor, Con- line Dion, Lady Gaga, Salma Hayek, and was made on a $45 million budget. stantine. The 40-plus year olds in the and Usher, to name a few. What does that mean? Sequel! “Mup- audience will appreciate the return of a Some may say they miss the hu- pets Most Wanted” revolves around the more classic Jim Henson style dialogue mans as the leads, but I say it’s the Mup- Muppets themselves instead of the hu- and screenplay. Some of the children pets’ movie and I’m glad the focus has mans as was the case in “The Muppets” will not get the humor but neither did we returned to be on them. “Muppets Most – Jason Segel and Amy Adams do not as kids, which is okay. They will love Wanted” is rated PG. return in this sequel. the vibrant colors and the loveable pup- Derek Zemrak is a film critic, film In “Muppets Most Wanted” the tone pet characters they see on the big screen producer and founder of the California is set quickly in the opening musical that were created over 40 years ago on Independent Film Festival. You can fol- number, as they poke fun at themselves PBS. low Derek on Twitter @zemrak for the with the music line “Everyone knows The human supporting roles in the latest Hollywood news. Derek can be that the sequel’s never quite as good” – film include Ty Burrell (“Modern Fam- heard every Friday on KAHI 950AM on Photo provided classic Jim Henson humor. The line ily”), as a very funny Clouseau-like In- the Poppoff Show. LYNN’S TOP FIVE: Taxes 2014 - Plan now for confidence later! By Lynn Ballou, CERTIFIED FINANCIAL PLANNER™ rainy weekend – perfect time to you as we haven’t seen the likes of in 3) The 0.09 percent solution: Ac- see what their investment income is want to check in later in the year to be Aget those taxes done, right? almost seven years. If these invest- cording to the IRS website, and how this tax might apply. This sure you nailed it. Or see what new Wait – not so fast! As I’m writing this ments are in after tax accounts, be www.irs.gov, this new additional could be a bit of a stealth tax for you, fun Congress has cooked up for you! the IRS is just now finishing the in- prepared to come up with the money Medicare Tax, which went into effect as your investment income is proba- Otherwise you could be looking at an- structions for a couple of new forms. to pay the taxes on this gain for 2013 on Jan. 1, 2013 applies to an individ- bly rarely the same year to year. A other “Oh no” tax season next year in- So the tax software companies are just and then include this in your planning ual’s wages and self-employment in- large capital gain one year could put stead of “Wow – got that covered!” now updating and testing their soft- for 2014 so you aren’t unprepared at come that exceeds a threshold amount you in line for this tax that you would ware. They tell me hopefully this tax time next year. I think a lot of based on the individual’s filing status. normally otherwise avoid. coming weekend (March 8) I’ll be Americans will be pulling money out The threshold amounts are $250,000 5) Can I get a safe harbor? Well – able to file my return. Yup, they are of their investments to pay this year’s for married taxpayers who file jointly, maybe! With underpayment penalty still due April 15! Makes you want to taxes, which of course could lead to $125,000 for married taxpayers who tax rates higher than what you can hug your tax pro, right? more gains taken – sigh. file separately and $200,000 for all earn in your savings account, it pays So by now, even though all the 2) The Pease Limitations: One of the other taxpayers. Although an em- to pay attention to these rules. For forms are ready and hopefully your least enjoyable and least discussed ex- ployer is responsible for withholding some taxpayers, you can get by with last corrected 1099 is in your hands, periences you may encounter is the on this if you earn more than paying in 90 percent of your 2013 this will still be the year that will test return to phase outs of certain item- $200,000, what about if you are mar- taxes through withholding in 2014. your patience – until you get a peak ized deductions. Called the Pease ried and together you must pay but For others, it’s more complex. Check at your return and then it will be the limits after the Congressman who separately your employer wasn’t re- in with your tax pro or the IRS web- year that you realize tax planning for wrote the bill (Ohio, if you want to quired to withhold? Be aware of this site to learn more. And really check 2014 needs to start right now! Here send him any love notes), these were iceberg: you might not have been on into the rules for California – they are Lynn Ballou is a CERTIFIED FINANCIAL are some of the bigger tax surprises suspended during the fallout from the top of this for tax season 2013, but more complex, onerous and sticky PLANNER™ professional and co-owner of that I think will be in store for you and global economic crisis. I guess Con- now you know and can be better pre- than the IRS rules now. Go to Ballou Plum Wealth Advisors, LLC, a Registered Investment Advisory (RIA) firm what you need to do now so that next gress has bought in to the notion that pared. www.ftb.ca.gov to learn more. in Lafayette. Lynn is also a Registered year will be “Ho hum,” and not “Oh the economy is better, because these 4) Yup, another add on Medicare So in closing, it’s a call to arms, Principal and Branch Manager with LPL no!” limits are back! This will affect those Tax!: In our offices we call this the basically, and by that I mean arm Financial (LPL). The opinions voiced in this 1) Cap Gains Pass Throughs: They of you with combined married filing good news bad news tax because it yourself and your tax pro now with material are for general information only say that “making money on your jointly income of $305,050 or singles only applies if you have substantial information! And please note: this in- and not intended to provide specific advice money” is what it’s all about, right? with $254,200. This complex law investment income of a certain type, formation is not intended to be a sub- or recommendation for any individual. Well congrats, because many of your basically results in you losing as but once you do – and many retirees stitute for specific individualized tax Financial Planning offered through Ballou investments were busy this past year much as 3 percent of certain itemized and avid savers in our community fall advice. We suggest you discuss your Plum Wealth Advisors, A Registered doing just that. And with very few if deductions once you hit these income into this group – there are taxes to pay. specific tax issues with a qualified tax Investment Advisor and a separate entity. Securities offered through LPL Financial, any losses left on the books to offset thresholds. Learn the specifics and Taxpayers with income over advisor. This is also a reminder that member FINRA/SIPC. gains, some of your holdings are pass- how it might affect you when you are $200,000 and married filers with in- all the best tax planning now is cer- ing your share of the gains through to working on tax planning for this year. come over $250,000 should check to tainly in your best interests, but you’ll