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[email protected] | www.NIAI.com This issue of the Kentucky Bar Association’s VOL. 83, NO. 3 B&B-Bench & Bar was published in the month of May. COMMUNICATIONS & PUBLICATIONS COMMITTEE Contents James P. Dady, Chair, Bellevue 2 President’s Page Paul Alley, Florence By: Douglas C. Ballantine Elizabeth M. Bass, Gallatin, Tenn. Rhonda J. Blackburn, Pikeville 8 2019 KBA Annual Convention Jenn L. Brinkley, Bowling Green Frances E. Catron Cadle, Lexington Features: Tax Law Anne A. Chesnut, Lexington 14 Unpaid Trust Fund Taxes Bring Steep Penalties Elizabeth A. Deener, Lexington By: Jennifer Gatherwright Tamara A. Fagley, Lexington Cathy W. Franck, Crestwood 18 Kentucky Sales Taxes and Nonprofit Organizations Lonita Baker Gaines, Louisville By: Erica Horn William R. Garmer, Lexington 22 Family Law Arbitration in Kentucky: A Rebirth P. Franklin Heaberlin, Prestonsburg By: William D. Tingley Judith B. Hoge, Louisville Jessica R. C. Malloy, Louisville Columns Eileen M. O'Brien, Lexington Sandra J. Reeves, Corbin 26 University of Louisville Louis D. Brandeis School of Law Gerald R.