Advisor’S Bulletin

Total Page:16

File Type:pdf, Size:1020Kb

Advisor’S Bulletin VOLUME 21, ISSUE 2 ADVISOR’S BULLETIN WHAT’S IN THIS MONTH’S NEWSLETTER DYING WITHOUT AN ESTATE PLAN: THE SETTLEMENT OF PRINCE’S ESTATE Michael W. Lagos, CFP® President A MESSAGE FROM Robert L. Langsam MICHAEL W. LAGOS, CF P ® Director of Tax Strategies Dear Strategic Advisor: Jane M. Roberts Director of Client Those of us who provide life insurance and financial advice to clients understand the im‐ Services portance of planning for the death-me transfer of wealth. Many financial professionals Justin P. Boren , PHD find it advantageous to work closely with estate-planning aorneys and tax professionals so Chief Compliance that our clients get the benefit of comprehensive and coordinated advice. Officer We have wrien in the past about situaons where celebries passed away and their estate Samuel Escobar planning had not been perfect: Financial Advisor · In the June 2019 issue of Advisor’s Bullen, we discussed how Aretha Franklin apparent‐ ly tried to dra her own will documents. Unfortunately for her children and other po‐ tenal heirs, the handwrien pages le many important quesons unanswered and forced her heirs into a probate court fight. · In May 2017, we explained how Dr. Jerry Buss’s estate plan ulmately led to a family fight aer his death over the control of the Los Angeles Lakers NBA franchise. The Advisor’s Bulle- tin is provided by · In April 2018, we described how the owner of the Detroit Pistons, Bill Davidson, failed L AGOS W EALTH A DVI- to make solid plans for the connuaon of the business following his death. The failure SORS AND L AGOS F INAN- CIAL & I NSURANCE S ER- was a significant factor that resulted in his sports empire being sold by his widow at a VICES , I NC . I t i s i n - fracon of its expected worth just a few years aer Davidson’s death. tended to serve as a resource for the · advisors which we In April 2016, Prince Rogers Nelson—beer known as simply Prince—passed away unex‐ are associated with. pectedly at his home in suburban Minneapolis. Although Prince owned music-related Recent develop- assets worth tens of millions of dollars, he apparently passed away having prepared no ments in estate, business, and insur- estate-planning documents. ance planning are outlined for your Prince’s failure to plan for his death has made maers difficult for his heirs. The post-death reference. Should you wish to receive story provides lessons for us all. additional infor- mation related to financial planning, Please feel free to contact our office with any quesons. estate planning, insurance planning, or investment man- Regards, agement, please do Michael W. Lagos, CFP® 1320 VALLEY VISTA DR IVE, SUITE 202 DIAMOND BAR, CA 91765 866.444.4964 WWW.LAGOSADVISORS.CO M Page 2 DYING WITHOUT AN ESTATE PLAN: THE SETTLEMENT OF PRINCE’S ESTATE BACKGROUND Life Born June 7, 1958, in Minneapolis, Minnesota, Prince was the son of musicians and was writing and performing mu- sic from his earliest years. Prince’s rise to stardom began with his debut album, For You, with the lead single, “Soft and Wet,” making a moderately strong debut on R&B radio and cracking the Billboard Hot 100 at No. 92. A second, self-titled album went platinum and yielded two more popular singles, “Why You Wanna Treat Me So Bad?” and “I Wanna Be Your Lover.” Prince's crossover potential was rising, as he made it to the top 20 of the Hot 100 and performed on American Bandstand in 1980. In 1982, Prince released his 1999 double album. The title track, “Delirious,” and “Little Red Corvette” were widely played. His 1984 album, Purple Rain, accompanied the critically and commercially successful movie of the same name, in which Prince starred in his film debut. The dual offering helped Prince virtually dominate the pop culture of the year, with the album sitting at the top of the charts for 24 weeks and yielding hit after hit. The movie won an Academy Award for best original song score. The title track from Purple Rain became one of Prince’s signature songs, widely played in concert for much of his ca- reer. The album also included the hits “When Doves Cry,” “Let’s Go Crazy,” “Take Me with U,” and “I Would Die 4 U.” Prince followed up the Purple Rain album with more successful albums and singles, although he had less positive results with his next movie Under the Cherry Moon. Following the peak of his popularity in the 1980s, Prince continued to enjoy success with music recordings and live performances. In his personal life, Prince was romantically connected with celebrities Sheila Escovedo (Sheila E), Apollonia Kotero, and Denise “Vanity” Matthews. Prince was married twice, with both relationships ending in divorce. He apparently had only one child, Boy Gregory, who was born in 1996 with Pfeiffer syndrome, a rare genetic disorder, and died a week after his birth. Death Prince died at his home in suburban Minneapolis of an accidental opioid overdose on April 21, 2016. He was 57. A few days prior to Prince’s death, his doctor had prescribed an opioid painkiller. Friends had suggested that Prince became addicted to painkillers after sustaining injuries over the years while performing live. Speculation was that Prince thought he was taking Vicodin to manage pain but had unknowingly taken counterfeit pills laced with fentanyl, and that drug caused his death. Police were unable to determine who provided the late mu- sician the illegal pills. Probate On April 26, 2016, five days after Prince’s death, his sister Tyka filed a petition in Carver County, Minnesota, asking the probate court to appoint Bremer Trust special administrator of Prince’s estate. In her petition, Tyka asserted: LAGOS WEALTH ADVISORS Advisor’s Bulletin – February 2021 Page 3 Prince left no last will, and Prince’s closest heirs were his sister and five living half-siblings—John Nelson, Norrine Nelson, Sharon Nelson, Al- fred Jackson, and Omar Baker. Tyka asked the court to appoint Bremer Trust as a special administrator in charge of the estate, as Prince’s valua- ble business assets needed active management. Under Minnesota law, when a person dies without a will (intestate), family inherits the decedent’s property in the following order: If you die with: Here’s what happens: · Children but no spouse · Children inherit everything · Spouse but no descendants · Spouse inherits everything · Spouse and descendants from you and that · Spouse inherits everything spouse, and the spouse has no other descendants · Spouse and descendants from you and that · Spouse inherits the first $225,000 of your inter- spouse, and the spouse has descendants from an- state property, plus half of the balance other relationship · Descendants inherit everything else · Spouse and descendants from you and someone · Spouse inherits the first $225,000 of your inter- other than that spouse state property, plus half of the balance · Descendants inherit everything else · Parents but no spouse or descendants · Parents inherit everything · Siblings but no spouse, descendants, or parents · Siblings inherit everything The court ordered Bremer Trust to act as special administrator until a general personal representative of Prince’s estate was named. COMPETING CLAIMS OF KINSHIP Shortly after the probate proceeding began, many people claiming to be Prince’s heirs surfaced, with some inter- vening in the probate proceeding. Here are a few examples. · According to newspaper reports, as many as 700 people began the process of checking whether they might be another half-sibling of the late singer. · Duane Nelson Sr., who many believed to be Prince’s brother during his lifetime, predeceased the singer. Bri- anna Nelson is Duane’s daughter, and Victoria Nelson, a minor, is the daughter of Duane’s son, the late Duane Nelson Jr., who died in 2006. If Duane was truly Prince’s brother, Brianna and Victoria would likely have stood in line to divide a sibling’s share of Prince’s estate. When it seemed likely that there was no close genetic link between Duane and Prince, Brianna and Victoria went on to argue that since Prince’s father treated Duane like a son during Duane’s lifetime, then Duane and Prince should be considered brothers regardless. LAGOS WEALTH ADVISORS Advisor’s Bulletin – February 2021 Page 4 · Corey Simmons claimed that he was also Duane Nelson’s son, born outside of marriage as a result Duane’s relationship with Carolyn Simmons. · Carlin Q. Williams claimed a more direct link, alleging he was the son of Prince, with Marsha Henson. If that claim was validated, he stood to inherit Prince’s entire estate under Minnesota law. · Others claiming to be valid heirs also filed papers in the probate proceeding: All claims have been found by the probate court to be without merit—at least so far. Based on genetic testing, the court determined that Duane Nelson Sr. was not, in fact, Prince’s brother. It also found that Carlin Q. Williams was not Prince’s son. To date, the court has only recognized the siblings originally listed in Tyka’s probate petition as Prince’s intestate heirs. CLAIMS AGAINST THE ESTATE Many people and organizations filed claims against Prince’s estate. Here are some examples. · Rodney Dixon filed a petition claiming that he was the rightful owner of Prince’s intellectual property due to a predeath transfer: The court ultimately rejected his claims, deciding they were frivolous. Dixon was barred from taking any further part in the probate proceeding. · Mixed Blood Theatre filed a claim against the estate, alleging financial losses due to the special administrator’s cancellation of the fortieth anniversary gala.
Recommended publications
  • Prince Sheila E Glamorous Life
    Prince sheila e glamorous life click here to download "'The Glamorous Life' was the last song we worked on. In fact, we weren't even going to include it on the album," Sheila E. wrote in her "The Glamorous Life" is a song written by Prince, recorded by singer/percussionist Sheila E. and produced by both. The song has lyrics which reflect a cynicism Producer(s)​: ​Sheila E., Prince (as The Starr ★. Prince wrote this song at a time when he was extremely prolific, recording numerous songs for himself and for others. His side projects included the groups. Stream PRINCE- The Glamorous Life (Prince version)Unreleased I Think There's A Really Good Reason Sheila E's 1st Single Became A. The Glamorous Life (full title Sheila E. In The Glamorous Life) is the first album Prince urged Sheila E. to record a solo album starting in February , when. The Glamorous Life is the sixth and final track on Sheila E.'s first album The Glamorous Life, and, four weeks before the album's release, The. Sheila E Reflects on Her 'Glamorous Life': 'It's Hard to Be That Popular' . Your book talks about how Prince was already a fan of your music. Sheila E.'s 'The Glamorous Life,' written and co-produced by Prince, was released on May 2, A jaded and bitter song about money and consumption, this hit essentially launched the solo career of the singer and percussionist Sheila E. Lyrics to 'Glamorous Life' by Sheila E.: She wears a long fur coat of mink Even in the summer time Everybody knows from the coy little wink The girl's got a.
    [Show full text]
  • B ^Gigahmc R^649S M Ancliester HONDA. '4995 '
    16 ^MANCHESTER HERALD, Tbesday, June 26,1990 r CARS [ ^ C A R S I I ^ C A R S CARS Astrograph FOR SALE FOR SALE FOR SALE FOR SALE What's News ingenuity and resourcefulness in order AQUARIUS (Jan. 20-Feb. 19) Assume a to bring them into being. more dominate role today If you're In­ Wednesday VIRGO (Aug. 23-Sepl. 22) This is one of volved with persons who are having a J ^ r t h d a y those unusual days when your social hard time trying to resolve a difficult contacts could be more helpful to you matter. Your input could be very B laiichester commercially than the people with constructive. LOCAL NEWS INSIDE Jun* 27,1990 whom you usually conduct business. PISCES (Feb. 20-March 20) This is a Play your aces. good day to Iron out matters which A number of changes are likely In the LIBRA (Sept. 23-Oct. 23) Don't let small should be discussed with one with year ahead that could produce advan­ setbacks disturb you, because your ■ Osella proposes new park whom you're closely associated. Frank­ B tageous spin-offs. Don't get rattled if chances for successfully doing some­ ness will strengthen the alliance. things do not appear to be going your thing important you've been wanting to ARIES (March 21-April 19) You are and rec fund. Page 11. way initially. It's the final results that do look better than you think. Be hope­ presently in a good achievement cycle Wednesday, June 27,1990 count.
    [Show full text]
  • Kids Classics
    SAT/SUN AUG SAT/SUN AUG Launch Party Friday July 24th 11:30PM 1ST & 2ND, 4PM 8TH & 9TH, 4PM WITH FOLLOWING SESSIONS ON SATURDAY & SUNDAY 25 & 26TH AT 4PM Come in Fancy dress and win prizes for best dressed . First prize winner gets to take home a GOLD PASS valued at over $5000 granting unlimited free movies for a year. The runner up will walk away with a six month membership for Snap Fitness and various other door prizes will be available. Don’t miss out! Bring your own props (Please don’t bring rice or confetti) TICKETS ON SALE NOW SAT/SUN AUG SAT/SUN AUG SAT/SUN AUG SAT/SUN SEPT SAT/SUN SEPT SAT/SUN SEPT SAT/SUN SEPT 15TH & 16TH, 4PM 22ND & 23RD, 4PM 29TH & 30TH, 4PM 5TH & 6TH, 4PM 12TH & 13TH, 4PM 19TH & 20TH, 4PM 26TH & 27TH, 4PM SAT/SUN OCT SAT/SUN OCT SAT/SUN OCT SAT/SUN OCT SAT/SUN OCT SAT/SUN NOV SAT/SUN NOV 3RD & 4TH, 4PM 10TH & 11TH, 4PM 17TH & 18TH, 4PM 24TH & 25TH, 4PM 31ST & NOV 1ST, 4PM 7TH & 8TH, 4PM 14TH & 15TH, 4PM IN 3D SAT/SUN NOV DOUBLE FEATURE (INCLUDING INTERMISSION) DOUBLE FEATURE (INCLUDING INTERMISSION) SAT/SUN DEC SAT/SUN DEC 21ST & 22ND, 4PM SAT/SUN NOV 28TH & 29TH, 4PM SAT/SUN DEC 5TH & 6TH, 4PM 12TH & 13TH, 4PM 19TH & 20TH, 3PM KIDS CLASSICS SAT/SUN AUG SAT/SUN AUG SAT/SUN SEPT SAT/SUN OCT SAT/SUN OCT SAT/SUN NOV SAT/SUN NOV SAT/SUN DEC 8TH & 9TH 22ND & 23RD 5TH & 6TH 10TH & 11TH 24TH & 25TH 7TH & 8TH 21ST & 22ND 5TH & 6TH IN 3D IN 3D TICKET PRICES LIKE OUR CULT CLASSICS? HOW TO FIND US Adults: 2D $12.50/3D $15.50 WHY NOT TRY: Concession/Child: 2D $9.50/3D $12.50 3-5 Hewish Rd, Seniors:2D $7.50/3D $10.50 Family:
    [Show full text]
  • Absolute Power
    FINAL-1 Sat, Oct 12, 2019 5:37:02 PM tvupdateYour Weekly Guide to TV Entertainment For the week of October 20 - 26, 2019 Absolute power Jason Clarke and Helen Mirren in “Catherine the Great” INSIDE •Sports highlights Page 2 •TV Word Search Page 2 •Family Favorites Page 4 •Hollywood Q&A Page14 Dame Helen Mirren (“Collateral Beauty,” 2016) explores the public and private tale of Catherine the Great’s rulership as she reached the end of her life in the four-part period drama “Catherine the Great,” premiering Monday, Oct. 21, on HBO. The series tells her glorious, politically victorious story, while also outlining the controversy and eroticism that challenged her luxurious, golden court. To advertise here WANTED MOTORCYCLES, SNOWMOBILES, OR ATVS GOLD/DIAMONDS please call ✦ 40 years in business; A+ rating with the BBB. ✦ For the record, there is only one authentic CASH FOR GOLD, Bay 4 (978) 946-2375 Group Page Shell PARTS & ACCESSORIES We Need: SALESMotorsports & SERVICE 5 x 3” Gold • Silver • Coins • Diamonds MASS. MOTORCYCLEWANTED1 x 3” We are the ORIGINAL and only AUTHENTIC SELLBUYTRADEINSPECTIONS CASH FOR GOLD on the Methuen line, above Enterprise Rent-A-Car at 527 So. Broadway, Rte. 28, Salem, NH • 603-898-2580 1615 SHAWSHEEN ST., TEWKSBURY, MA Open 7 Days A Week ~ www.cashforgoldinc.com 978-851-3777 WWW.BAY4MS.COM FINAL-1 Sat, Oct 12, 2019 5:37:03 PM COMCAST ADELPHIA 2 Sports Highlights Kingston CHANNEL Atkinson NESN Sunday 6:00 p.m. NESN Bruins Classics NHL Hockey NCAA Massachusetts - 9:00 p.m. SHOW Boxing Erickson Salem Londonderry 6:30 a.m.
    [Show full text]
  • The Prince Estate: How Intestacy Works, How It Could Work, and How It Fails As an Estate Plan
    THE PRINCE ESTATE: HOW INTESTACY WORKS, HOW IT COULD WORK, AND HOW IT FAILS AS AN ESTATE PLAN Dennis M. Patrick † and Beth T. Morrison †† I. INTRODUCTION ........................................................................ 41 II. INTESTACY : AN OVERVIEW ....................................................... 44 A. Consequences of Intestacy ..................................................... 44 B. History of Intestacy .............................................................. 48 C. Intestacy Today: Adapting Intestacy Statutes to the Modern American Family ................................................................. 49 III. PRINCE : A CASE STUDY OF INTESTACY SCENARIOS ................... 54 A. Prince’s Family Structure ..................................................... 54 B. What if a Will Were Located? ............................................... 61 C. How an Estate Plan Could Have Changed the Outcome of Prince’s Estate ..................................................................... 62 D. How a Functional Approach to Minnesota Intestacy Law Could Have Changed the Outcome of Prince’s Estate ....................... 64 IV. CONCLUSION ........................................................................... 64 † Dennis M. Patrick is a shareholder of the Minneapolis law firm of DeWitt Mackall Crounse & Moore S.C. Since 1980, Dennis has concentrated his practice in estate planning, taxation, probate, and business transactions. He is an adjunct professor of law teaching estate planning at Mitchell Hamline School of
    [Show full text]
  • 1. My Address Is 539 Newton Avenue N., Minneapolis MN 55405
    10-PR-16-46 Filed in First Judicial District Court 4/26/2016 10:07:28 AM Carver County, MN STATE OF MINNESOTA DISTRICT COURT PROBATE DIVISION COUNTY OF CARVER FIRST JUDICIAL DISTRICT Court File No. ------- Estate of PETITION FOR FORMAL Prince Rogers Nelson, APPOINTMENT OF SPECIAL Decedent. ADMINISTRATOR The undersigned Petitioner, Tyka Nelson, states: 1. My address is 539 Newton Avenue N., Minneapolis MN 55405. 2. I am an interested person as defined by Minnesota law because I am the Decedent's heir. 3. The Decedent was born on June 7, 1958 in Minneapolis, State of Minnesota. 4. The Decedent died on April, 21, 2016 in Chanhassen, State of Minnesota. 5. At the time of death, the Decedent was domiciled in Carver County, State of Minnesota, at 7801 Audubon Road, Chanhassen,Minnesota, 55317. 6. As best as I know or can ascertain with reasonable diligence, the names, addresses, relationships, and birthdates, if minors, of the Decedent's heirs and others interested in this proceeding, are: Name and Relationship and Birth Date Mailing Address Interest (list all) of Minors See Attached Exhibit A 7. All persons described as heirs have survived the Decedent by at least 120 hours. 8. Negative Allegation Statement - The Decedent left surviving no spouse; issue; parents; brothers, sisters or issue of deceased brothers or sisters other than those named in this petition. 9. I do not know of the existence of a Will and have no reason to believe that the Decedent executed testamentary documents in any form. GP:4418107 vI 10-PR-16-46 Filed in First Judicial District Court 4/26/2016 10:07:28 AM Carver County, MN 10.
    [Show full text]
  • Grand Jury Indicts Amatucci by SHAWN TAYLOR “The Only Thing Is Set for June 13
    SUNDAY, APRIL 24, 2016 SANFORDHERALD.COM • $2 QUICK READ Grand jury indicts Amatucci BY SHAWN TAYLOR “The only thing is set for June 13. nah, was at work during the SHAWNSANFORDHERALD.COM remaining for us is the According to police, incident. SANFORD — A grand jury report from the medi- Amatucci called 911 on Willett suffered head trauma AA MEETING indicted the man accused of cal examiner and the March 24 to report that with internal bleeding, corneal The Central infl icting serious injuries to the cause of death and then Willett, for whom he and retina damage to the eye, Carolina Group 3-year-old son of his girlfriend we should be ready to was caring at the time, bruising of the abdomen and of Alcoholics last month on Monday. roll,” said Chris Autry was unresponsive. an accumulation of fl uid in the Anonymous will Michael Anthony Amatuc- with the Lee County Dis- Authorities arrived lungs and stomach areas, the Michael hold a community ci, 28, may also face a charge trict Attorney’s office. Amatucci on the scene and Wil- police report stated. He was meeting about AA of murder depending on the “It’s not wise to not have lett was immediately later airlifted to UNC Hospitals for anyone who results of the autopsy of Bray- a confirmed cause of death transported to Central Carolina in Chapel Hill, where he died lon Willett, who died four days before you charge someone Hospital’s emergency room, on March 28. wants to attend at after he was found unconscious with murder.” according to SPD Sgt.
    [Show full text]
  • Announcement
    Announcement 67 articles, 2016-04-27 00:16 1 Wolfgang Tillmans Designs Posters to Protest Brexit A poster from Wolfgang Tillmans's anti-Brexit poster campaign. COURTESY THE ARTIST Wolfgang Tillmans, the German photographer, released a series of posters 2016-04-26 11:43 3KB www.artnews.com (2.00/3) 2 Music legend Prince dies at age 57 Prince, a multitalented musician who came out of the Minneapolis scene and changed the world of music forever, has died at age 57... 2016-04-26 07:55 10KB blog.thecurrent.org 3 From Archive to Art House: Two Ruben/Bentson Films Mark Metrograph Opening In March 2016, a new independent movie theater opened its doors on New York City’s Lower East Side with two films from the Walker Art Center's collection among its initial screenings. A two-screen c... 2016-04-26 22:57 940Bytes blogs.walkerart.org 4 Chime for Change and Global Citizen Launch Campaign for Beyoncé’s ‘Formation’ Tour Gucci’s Chime for Change and Global Citizen have partnered on a campaign targeting Beyoncé fans. 2016-04-26 19:54 1KB wwd.com 5 zsolt hlinka turns budapest's 100-year-old houses into tunnels to the sky along nagykörút, a major thoroughfare in budapest, local photographer zsolt hlinka has altered the spatial perception of the area's historic sites 2016-04-26 19:47 1KB www.designboom.com 6 Luggage Company Hartmann Releases New Glider Technology The brand’s new technology “system” called, StrideAlign, features wide-set, low-profile wheels that prevent cases from tipping over.
    [Show full text]
  • P36-40 Layout 1
    lifestyle THURSDAY, MAY 12, 2016 Music & Movies Inmate says he’s Prince’s son and heir 39-year-old inmate has said that he is the son of pop icon Prince, seeking a DNA test that could make him Aheir to the late singer’s storied estate. A lawyer for Carlin Q. Williams, who is from Kansas City, lodged an objection to a court filing by Prince’s sister Tyka Nelson who said the singer had no children. Williams is serving a sentence for gun posses- sion in a stolen car and is not due to leave the high-security federal prison in Florence, Colorado until late 2020. His mother, Marsha Henson, submitted a sworn statement saying that she met the singer-whose full name is Prince Rogers Nelson-at a Kansas City hotel in July 1976. The two drank and then he took her to his room at the now defunct Midwest Hotel where they had unprotected sex, she said. The lawyer requested a DNA test to determine whether Prince was the father of Williams. The petition claims that Williams “believes he is or may be the sole surviving legal heir” of the music legend, who died suddenly at age 57 on April 21 without leaving any known will. A 2014 court document on Williams’ sentencing said that he had a troubled childhood and wrote: “His father had no pres- ence at all in his life.” The sentencing memorandum said that Williams had seven half-siblings and that he dropped out of This undated booking photo released by Missouri Prince’s sister Tyka Nelson, center, leaves the Carver County Justice Center in Chaska with her husband Maurice school in 10th grade before being convicted on drug offenses.
    [Show full text]
  • Universidade Estadual De Ponta Grossa Setor De Ciências Sociais Aplicadas Departamento De Turismo
    UNIVERSIDADE ESTADUAL DE PONTA GROSSA SETOR DE CIÊNCIAS SOCIAIS APLICADAS DEPARTAMENTO DE TURISMO MILENA FERREIRA UNDERNEATH THE PURPLE RAIN: O LEGADO DE PRINCE E O MUSEU DE PAISLEY PARK – USA PONTA GROSSA 2018 MILENA FERREIRA UNDERNEATH THE PURPLE RAIN: O LEGADO DE PRINCE E O MUSEU DE PAISLEY PARK – USA Trabalho de Conclusão de Curso apresentado para obtenção do título de Bacharel em Turismo na Universidade Estadual de Ponta Grossa. Orientador: Prof. Me. Ricardo Gomes Ramos PONTA GROSSA 2018 MILENA FERREIRA UNDERNEATH THE PURPLE RAIN: O LEGADO DE PRINCE E O MUSEU DE PAISLEY PARK – USA Trabalho de Conclusão de Curso apresentado para obtenção do título de Bacharel em Turismo na Universidade Estadual de Ponta Grossa. Ponta Grossa, 14 de novembro de 2018. Prof. Me. Ricardo Gomes Ramos – Orientador Mestre em Desenvolvimento e Meio Ambiente Universidade Estadual de Ponta Grossa Profa. Dra. Graziela Scalise Horodyski Doutora em Geografia Universidade Estadual de Ponta Grossa Prof. Me. Carlos Alberto Maio Mestre em História Universidade Estadual de Ponta Grossa Dedico à minha família, às melhores amigas que eu poderia ter na vida e às demais pessoas especiais que, mesmo com a distância, são demasiadamente importantes em minha vida. Obrigada aos meus ídolos, que me ensinaram a não desistir jamais, em especial Sebastian Vettel e Prince, inspiração para este trabalho. AGRADECIMENTOS A Deus, pela capacidade, criatividade e pelas diversas oportunidades que me concedeu até aqui. Ao Prof. Me. Ricardo Gomes Ramos pela maravilhosa contribuição de seus conhecimentos, sugestões e por todo o tempo disponibilizado para a orientação desta pesquisa. À Profa. Dra. Graziela Scalise Horodyski, pela força, amizade e colaboração de informações que auxiliaram no início da concretização deste estudo.
    [Show full text]
  • Spieth Misses Cut at PGA's Byron Nelson
    enmjobnder.com SATURDAY,MAY 20,2017 Inside: 75¢ The Portales Police Department hosted its annual “Adopt a Cop” event Thursday. — Page 3A Vol. 89 ◆ No. 43 SERVING CLOVIS, PORTALES AND THE SURROUNDING COMMUNITIES EasternNewMexicoNews.com City to apply for shooting range grant ❏ The commission voted 6-2 in The vote was simply to approve non-profit, likely a 501 C-3 organi- need in the city budget, but that he Clovis commission favor following nearly three hours the application as the first step in zation, should run the range. wants commissioners to have an voted 6-2 to approve of discussion. Commissioners the process. If the grant from the Mayor David Lansford noted “investment mentality for quality Sandra Taylor-Sawyer and New Mexico Game and Fish money for the range comes from of life issues.” start of process. Ladonna Clayton voted in dissent, Department is approved, the city taxes on ammunition. Commissioner Tom Martin said with Taylor-Sawyer feeling the would need to provide $41,000 to “If there (are) no facilities for he’d lost sleep over the decision By Stephanie Losoya money would better serve existing cover pre-construction inspections socialization and recreation, the Wednesday night, and that is was STAFF WRITER programs and Clayton concerned and first-year operations, plus quality of the city is downgraded,” the hardest decision he’s had to [email protected] about new spending so soon after $8,750 in recurring costs in subse- said Lansford. make as a commissioner. the city’s July 1 gross receipts tax quent years. He went on to say he understands “The shooting range can be ben- CLOVIS — After a spirited dis- increase.
    [Show full text]
  • Probate and Trust Law Section Newsletter Published by the Section on Probate and Trust Law of the Philadelphia Bar Association
    Probate and Trust Law Section Newsletter Published by the Section on Probate and Trust Law of the Philadelphia Bar Association OCTOBER 2016 | NO. 143 IN THIS ISSUE REPORT OF THE CHAIR 03 Jewel Inside the New BY AARON H. FOX, ESQUIRE | PENNSYLVANIA TRUST Jersey Uniform Trust Code As I sat down to write my final Committee and eventually was column for our quarterly newsletter, asked to start the officer rotation. 06 Lessons from Prince’s Lack I got to thinking how a person of a Will In the eighteen years between that who had a long history of never first meeting in 1998 and now, I 09 Tax Update volunteering for anything ended up have had the good fortune to meet as Chair of a Bar Association section 12 Case Summaries from the and work with terrific people and with 500+ lawyers. The journey Orphans’ Court Litigation have been exposed to countless actually began in a conference Committee experiences that never would have room at 1650 Market Street when happened but for my involvement my then-boss, Dave Schwartz, asked with the Bar Association. I recall if any of the young lawyers in the waiting in line to get a drink at the room would like to accompany annual meeting last December, him to an Education Committee and realizing that I could name just meeting he was going to attend about every person at the meeting. later that afternoon. True to form, I remained silent. That, however, In the last few years, the Officers NEWSLETTER didn’t stop Dave from singling me and Executive Committee have ARTICLES out and gently “suggesting” I tag made a conscious effort to bring in Would you like to see something along.
    [Show full text]