silhouette of man on a wheelchair

Special needs trust may be answer to new tax reforms. Some of the people who were concerned about the new tax reform law were people with disabilities, according to The Hill in “Restructured tax code would unduly burden people with disabilities.” However, the concerns raised in that article did not materialize. Not only will they […]

Mike and Demitri

As many of you know, Michael J. Amoruso, Esq. was the leading advocate of the Special Needs Trust Fairness Act well before he brought the issue to the National Academy of Elder Law Attorneys (“NAELA”) to actively draft, support and push for its introduction and passage in Congress as current NAELA Vice President and Past […]

man helping a woman on a wheelchair

It has taken nearly two years but some states are finally acting on the ABLE laws and regulations. The Achieving a Better Life Experience Act (ABLE), which was passed in 2014, allows people with disabilities to put up to $100,000 in state based accounts without losing Social Security benefits. But the act also requires states […]

hospital signage

When their daughter had a breakdown while attending college, there was nothing that Keisha Sacher’s parents could do when she refused to come home. At age 19, she was an adult. They had no legal control over her. When she finally did return to their home, the family endured a nightmare of her drug addiction, […]

question mark

Ernie Banks, known as “Mr. Cub” had been diagnosed with dementia just days before he signed a will leaving his small estate to a caregiver, charges his estranged wife. Seems like she isn’t done with him yet. In a case for resolving marital disputes sooner rather than later, the battle between Ernie Banks and his […]

Senior Couple At Home

There is no one right way to be a caregiver; everyone’s situation is different. You will find that, among a host of things, family dynamics, financial resources and the ability of your parent(s) to provide guidance for the support that they desire will shape your situation. If you’ve been tasked to set up care for […]

Stressed Businesswoman

New studies are providing more current cost estimates. “What we found was shocking,” Mandell said. “This is a huge hit on families.” The costs to care for a child with special needs is on the rise, as reported in a new study in the medical journal JAMA Pediatric. The study found that the total lifetime […]

A proper Caregiver Agreement is essential when a loved one or friend wants to pay you to provide assistance and care for them. Here is a link to an article in which Michael J. Amoruso, Esq., Managing Partner of Amoruso & Amoruso LLP in Westchester County, NY and Howard S. Krooks, Esq., Of Counsel to […]


Since for most of us, our children are our foremost priority in life, a Letter of Intent can be a crucial document. And anyone who wants to ensure special care for their children should consider including one with their estate documents; there are no real drawbacks to writing one. For parents, their children are the […]


“Beneficiary designations that are inconsistent with your will can wreak havoc on a well-structured estate plan,” said Helen Modly, a wealth manager and Executive Vice President at Focus Wealth Management in Middleburg, Va. What is the top estate planning mistake you can make? Keeping things up-to-date, especially those beneficiaries! An article titled “Don’t make the […]